A Guide to Foreign Investment Under United States Law
Author: American Bar Association. Committee to Study Foreign Investment in the United States
Publisher:
Published: 1979
Total Pages: 648
ISBN-13:
DOWNLOAD EBOOK →Author: American Bar Association. Committee to Study Foreign Investment in the United States
Publisher:
Published: 1979
Total Pages: 648
ISBN-13:
DOWNLOAD EBOOK →Author: John I. Forry
Publisher: Bna Books
Published: 1982
Total Pages: 378
ISBN-13: 9780906524053
DOWNLOAD EBOOK →Author: Amy L. Sommers
Publisher: American Bar Association
Published: 2011
Total Pages: 0
ISBN-13: 9781614380016
DOWNLOAD EBOOK →Written for legal professionals who deal with foreign investments and real property transactions in China, this book discusses the key laws and regulations relevant to foreign investment in various types of transactions involving real property rights and to illustrate the application of those laws through an examination of exemplar projects.
Author: United States. Department of Commerce
Publisher:
Published: 1976
Total Pages: 302
ISBN-13:
DOWNLOAD EBOOK →Author: Angela W. Yu
Publisher: Kluwer Law International
Published: 2017
Total Pages: 0
ISBN-13: 9789041184641
DOWNLOAD EBOOK →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
DOWNLOAD EBOOK →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.
Author: Timothy D. Richards
Publisher: Van Nostrand Reinhold Company
Published: 1984
Total Pages: 264
ISBN-13:
DOWNLOAD EBOOK →Author: Joseph M. Barbeau
Publisher:
Published: 1992
Total Pages: 352
ISBN-13: 9789623598996
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