Tax Planning for Foreign Investors in the United States

Tax Planning for Foreign Investors in the United States

Author: Adam Starchild

Publisher: Springer Science & Business Media

Published: 2013-06-29

Total Pages: 154

ISBN-13: 9401744726

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If you arenot a citizen or resident of the United States (U.S.) and you are contemplating either making or expanding an investment in the U .S., either for yourself as an individual or for a business, you arenot alone. The U.S. is the country of first choice for many foreign investors. This is due to the fact that the U.S. offers foreign investors many advantages, some ofwhich are in short supply in today's world. The primary advantage that the U.S. affords foreign investorsisthat it endorses the economic concept of free enterprise. While it is true that the Federal and state governments have interfered with the private economy to some extent, the prevailing economic philosophy in the U .S. remains laissez faire. History has taught the U.S. that the market place allocates the finite resources of a country betterthan the government, and the advantagesoftbis philosophy have not been overlooked by foreign investors. Another attractive feature of the U .S. as an investment site is its political stability. The present form of constitutional government has presided for over 200 years, and this history provides foreign investors with a measure of security which is absent elsewhere.


Book Synopsis Tax Planning for Foreign Investors in the United States by : Adam Starchild

Download or read book Tax Planning for Foreign Investors in the United States written by Adam Starchild and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: If you arenot a citizen or resident of the United States (U.S.) and you are contemplating either making or expanding an investment in the U .S., either for yourself as an individual or for a business, you arenot alone. The U.S. is the country of first choice for many foreign investors. This is due to the fact that the U.S. offers foreign investors many advantages, some ofwhich are in short supply in today's world. The primary advantage that the U.S. affords foreign investorsisthat it endorses the economic concept of free enterprise. While it is true that the Federal and state governments have interfered with the private economy to some extent, the prevailing economic philosophy in the U .S. remains laissez faire. History has taught the U.S. that the market place allocates the finite resources of a country betterthan the government, and the advantagesoftbis philosophy have not been overlooked by foreign investors. Another attractive feature of the U .S. as an investment site is its political stability. The present form of constitutional government has presided for over 200 years, and this history provides foreign investors with a measure of security which is absent elsewhere.


Tax Planning Guide for Foreign Investment in the United States

Tax Planning Guide for Foreign Investment in the United States

Author: Gary Scott Koos

Publisher:

Published: 1980

Total Pages: 108

ISBN-13:

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Book Synopsis Tax Planning Guide for Foreign Investment in the United States by : Gary Scott Koos

Download or read book Tax Planning Guide for Foreign Investment in the United States written by Gary Scott Koos and published by . This book was released on 1980 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:


The US Foreign Investment in Real Property Tax Act

The US Foreign Investment in Real Property Tax Act

Author: Angela W. Yu

Publisher: Kluwer Law International B.V.

Published: 2017-10-24

Total Pages: 384

ISBN-13: 9041184651

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U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary withholding, and comply with applicable requirements. This book, the first practical guide to FIRPTA, clearly articulates the operation and transactional implications of FIRPTA and its interaction with various other regimes, sets forth real life situations, and points out potential traps, all in a readily graspable format. Among the tax issues and consequences that directly or indirectly affect foreign investors in U.S. real property interests, the author highlights the following and more: • the real estate investment trust (REIT); • withholding taxes that are jointly and severally liable for buyers and sellers; • treatment of rental, interest, and dividend income; • effect of the branch profits tax; • tax treaty benefits; • exemptions to FIRPTA; • special rules applicable to foreign governmental investors; • tax reporting standards and potential penalties for noncompliance; and • state and local tax issues relating to U.S. real estate investments. Providing a straightforward and accessible guide for navigating the tax issues that confront foreign investors in U.S. real estate, this resource will prove invaluable in identifying and formulating the correct strategies for investors and their advisors with respect to investments in the U.S. real estate market. It is sure to benefit all interested parties for years to come. Angela W. Yu, a tax partner of KPMG’s New York office, has extensive experience providing integrated tax advice to clients on cross-border transactions. She is a frequent speaker on U.S. tax issues, and has addressed many professional organizations.


Book Synopsis The US Foreign Investment in Real Property Tax Act by : Angela W. Yu

Download or read book The US Foreign Investment in Real Property Tax Act written by Angela W. Yu and published by Kluwer Law International B.V.. This book was released on 2017-10-24 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary withholding, and comply with applicable requirements. This book, the first practical guide to FIRPTA, clearly articulates the operation and transactional implications of FIRPTA and its interaction with various other regimes, sets forth real life situations, and points out potential traps, all in a readily graspable format. Among the tax issues and consequences that directly or indirectly affect foreign investors in U.S. real property interests, the author highlights the following and more: • the real estate investment trust (REIT); • withholding taxes that are jointly and severally liable for buyers and sellers; • treatment of rental, interest, and dividend income; • effect of the branch profits tax; • tax treaty benefits; • exemptions to FIRPTA; • special rules applicable to foreign governmental investors; • tax reporting standards and potential penalties for noncompliance; and • state and local tax issues relating to U.S. real estate investments. Providing a straightforward and accessible guide for navigating the tax issues that confront foreign investors in U.S. real estate, this resource will prove invaluable in identifying and formulating the correct strategies for investors and their advisors with respect to investments in the U.S. real estate market. It is sure to benefit all interested parties for years to come. Angela W. Yu, a tax partner of KPMG’s New York office, has extensive experience providing integrated tax advice to clients on cross-border transactions. She is a frequent speaker on U.S. tax issues, and has addressed many professional organizations.


Structuring Foreign Investment in US Real Estate

Structuring Foreign Investment in US Real Estate

Author: W. Donald Knight, Jr.

Publisher:

Published: 2009-01

Total Pages: 1128

ISBN-13: 9789041128102

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Foreign investors and their American counterparts generally share the goal of minimizing income tax liabilities from their US real estate investments. This rather straightforward aim is complicated by the fact that non-US investors must be concerned not only with income taxes in the United States, but in their home country as well. What's more, the United States has a special income tax regime that's applicable to foreign persons. It's quickly evident to those involved that this is a complex area subject to new developments as the US Congress continually entertains new tax laws (and other statutes with relevant impact like the PATRIOT Act), the Internal Revenue Service promulgates regulations, rulings, announcements and interpretations, and the US courts issue opinions impacting the area. This timely and highly practical resource is designed to explore the considerations that are of unique concern to foreign individuals and entities making US real estate investments. To that end it details the US income, estate and gift tax aspects of inbound investment in US real property and the various structural techniques that may be employed to reduce or eliminate US tax liability under these domestic laws. This work's single-minded focus on real estate, the encyclopedic coverage of relevant tax considerations, and extensive materials on non-tax issues (asset protection, non-tax reporting, limits on foreign ownership of U.S, real estate, etc.) make it an essential resource for non-US investors and their advisers. Structuring Foreign Investment in US Real Estate covers: General rules for taxing inbound investments by non-US persons System for taxing operating income from foreign-owned US real estate Regime for taxing dispositions of US real estate by non-US owners Withholding obligations of purchasers of US real estate from non-US sellers Impact of tax treaty network on US taxation of inbound real estate investment Limitations on non-US ownership of US real estate Reporting obligations for non-US owners of US real estate Planning for acquisitions and dispositions of US real estate by non-US persons Estate and gift tax planning for foreign-owned US real estate This one-volume looseleaf answer questions, such as: How is direct foreign investment in US real estate taxed? How is portfolio investment in US real estate taxed? What are the seller's and buyer's tax obligations when foreign-owned US real estate changes hands? What planning techniques are available to non-US persons for holding and disposing of US real estate? What reporting obligations are associated with foreign ownership of US real estate? Are there limitations on the ability of non-US persons to own US real estate? What impact do tax treaties have on planning for foreign investment in US real estate? What state and local tax issues arise on inbound investment in US real estate? What estate and gift planning should be done for non-US owners of US real estate?


Book Synopsis Structuring Foreign Investment in US Real Estate by : W. Donald Knight, Jr.

Download or read book Structuring Foreign Investment in US Real Estate written by W. Donald Knight, Jr. and published by . This book was released on 2009-01 with total page 1128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreign investors and their American counterparts generally share the goal of minimizing income tax liabilities from their US real estate investments. This rather straightforward aim is complicated by the fact that non-US investors must be concerned not only with income taxes in the United States, but in their home country as well. What's more, the United States has a special income tax regime that's applicable to foreign persons. It's quickly evident to those involved that this is a complex area subject to new developments as the US Congress continually entertains new tax laws (and other statutes with relevant impact like the PATRIOT Act), the Internal Revenue Service promulgates regulations, rulings, announcements and interpretations, and the US courts issue opinions impacting the area. This timely and highly practical resource is designed to explore the considerations that are of unique concern to foreign individuals and entities making US real estate investments. To that end it details the US income, estate and gift tax aspects of inbound investment in US real property and the various structural techniques that may be employed to reduce or eliminate US tax liability under these domestic laws. This work's single-minded focus on real estate, the encyclopedic coverage of relevant tax considerations, and extensive materials on non-tax issues (asset protection, non-tax reporting, limits on foreign ownership of U.S, real estate, etc.) make it an essential resource for non-US investors and their advisers. Structuring Foreign Investment in US Real Estate covers: General rules for taxing inbound investments by non-US persons System for taxing operating income from foreign-owned US real estate Regime for taxing dispositions of US real estate by non-US owners Withholding obligations of purchasers of US real estate from non-US sellers Impact of tax treaty network on US taxation of inbound real estate investment Limitations on non-US ownership of US real estate Reporting obligations for non-US owners of US real estate Planning for acquisitions and dispositions of US real estate by non-US persons Estate and gift tax planning for foreign-owned US real estate This one-volume looseleaf answer questions, such as: How is direct foreign investment in US real estate taxed? How is portfolio investment in US real estate taxed? What are the seller's and buyer's tax obligations when foreign-owned US real estate changes hands? What planning techniques are available to non-US persons for holding and disposing of US real estate? What reporting obligations are associated with foreign ownership of US real estate? Are there limitations on the ability of non-US persons to own US real estate? What impact do tax treaties have on planning for foreign investment in US real estate? What state and local tax issues arise on inbound investment in US real estate? What estate and gift planning should be done for non-US owners of US real estate?


Taxation of Foreign Investment in the United States

Taxation of Foreign Investment in the United States

Author: Southwestern University (Los Angeles, Calif.). School of Law

Publisher:

Published: 1977

Total Pages: 229

ISBN-13:

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Book Synopsis Taxation of Foreign Investment in the United States by : Southwestern University (Los Angeles, Calif.). School of Law

Download or read book Taxation of Foreign Investment in the United States written by Southwestern University (Los Angeles, Calif.). School of Law and published by . This book was released on 1977 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Taxation of Foreign Investment in U.S. Real Estate

Taxation of Foreign Investment in U.S. Real Estate

Author: United States. Department of the Treasury

Publisher:

Published: 1979

Total Pages: 84

ISBN-13:

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Book Synopsis Taxation of Foreign Investment in U.S. Real Estate by : United States. Department of the Treasury

Download or read book Taxation of Foreign Investment in U.S. Real Estate written by United States. Department of the Treasury and published by . This book was released on 1979 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Background and Issues Relating to the Taxation of Foreign Investment in the United States

Background and Issues Relating to the Taxation of Foreign Investment in the United States

Author: United States. Congress. House. Committee on Ways and Means

Publisher:

Published: 1990

Total Pages: 96

ISBN-13:

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Book Synopsis Background and Issues Relating to the Taxation of Foreign Investment in the United States by : United States. Congress. House. Committee on Ways and Means

Download or read book Background and Issues Relating to the Taxation of Foreign Investment in the United States written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:


International Tax Planning

International Tax Planning

Author: William C. Gifford

Publisher:

Published: 1979

Total Pages: 760

ISBN-13:

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Book Synopsis International Tax Planning by : William C. Gifford

Download or read book International Tax Planning written by William C. Gifford and published by . This book was released on 1979 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt:


A Tax Guide 4 Foreigners

A Tax Guide 4 Foreigners

Author: Mary Vigal

Publisher: CreateSpace

Published: 2014-05-16

Total Pages: 60

ISBN-13: 9781499175790

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Are you a foreign person or business planning to invest or reside in the United States? Do you know the U.S. tax rules that may apply to you and tax your world wide assets? Are you a foreign person mistakenly visiting the United States too many days in a year? What happens for U.S. tax purposes when a foreigner receives a Green Card? Are real estate investments in the U.S. by foreigners taxed differently? Not knowing the tax rules and missing strategies can cost a foreign person or business millions of dollars in fines and penalties every year. Learn what has to be reported to the IRS and how to plan to minimize taxes and avoid penalties. Find out how your tax status may vary from your immigration status. The United States is one of the top choices for real estate investment by foreigners. Foreign investors are rushing to buy residential and commercial real estate. Unique tax rules apply when foreigners invest in U.S. real estate and are explained in basic language in this guide. A Tax Guide 4 Foreigners provides tax tips for foreigners who invest, live or work in the United States. A simple explanation of the most important rules on income, estate and gift taxes is provided in this guide. It's a good place for a foreign person or business to begin to understand the U.S. tax system and how to make the right choices.


Book Synopsis A Tax Guide 4 Foreigners by : Mary Vigal

Download or read book A Tax Guide 4 Foreigners written by Mary Vigal and published by CreateSpace. This book was released on 2014-05-16 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are you a foreign person or business planning to invest or reside in the United States? Do you know the U.S. tax rules that may apply to you and tax your world wide assets? Are you a foreign person mistakenly visiting the United States too many days in a year? What happens for U.S. tax purposes when a foreigner receives a Green Card? Are real estate investments in the U.S. by foreigners taxed differently? Not knowing the tax rules and missing strategies can cost a foreign person or business millions of dollars in fines and penalties every year. Learn what has to be reported to the IRS and how to plan to minimize taxes and avoid penalties. Find out how your tax status may vary from your immigration status. The United States is one of the top choices for real estate investment by foreigners. Foreign investors are rushing to buy residential and commercial real estate. Unique tax rules apply when foreigners invest in U.S. real estate and are explained in basic language in this guide. A Tax Guide 4 Foreigners provides tax tips for foreigners who invest, live or work in the United States. A simple explanation of the most important rules on income, estate and gift taxes is provided in this guide. It's a good place for a foreign person or business to begin to understand the U.S. tax system and how to make the right choices.


United States Taxation of Foreign Investment Income

United States Taxation of Foreign Investment Income

Author: Peggy B. Musgrave

Publisher:

Published: 1969

Total Pages: 204

ISBN-13:

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Book Synopsis United States Taxation of Foreign Investment Income by : Peggy B. Musgrave

Download or read book United States Taxation of Foreign Investment Income written by Peggy B. Musgrave and published by . This book was released on 1969 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: