Taxation of Foreign Investor Direct and Indirect Ownership of Property in the United States

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ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Taxation of Foreign Investor Direct and Indirect Ownership of Property in the United States by : United States. Congress. House. Committee on Ways and Means

Download or read book Taxation of Foreign Investor Direct and Indirect Ownership of Property in the United States written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1980 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Foreign Investor Direct and Indirect Ownership of Property in the United States

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Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (11 download)

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Book Synopsis Taxation of Foreign Investor Direct and Indirect Ownership of Property in the United States by : United States. Congress. House. Committee on Ways and Means

Download or read book Taxation of Foreign Investor Direct and Indirect Ownership of Property in the United States written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1979 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Foreign Investment in U.S. Real Estate

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Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (319 download)

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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:

Taxation of Foreign Investor Direct and Indirect Ownership of Property in the United States

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Publisher :
ISBN 13 :
Total Pages : 88 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Taxation of Foreign Investor Direct and Indirect Ownership of Property in the United States by : United States. Congress. House. Committee on Ways and Means

Download or read book Taxation of Foreign Investor Direct and Indirect Ownership of Property in the United States written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1980 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Hearing Before the Committee on Ways and Means, House of Representatives, Ninety-sixth Congress, First Session on Legislative Proposals to Deal with the Taxation of Foreign Investors on the Direct Or Indirect Ownership of Property in the United States, October 25, 1979

Download Hearing Before the Committee on Ways and Means, House of Representatives, Ninety-sixth Congress, First Session on Legislative Proposals to Deal with the Taxation of Foreign Investors on the Direct Or Indirect Ownership of Property in the United States, October 25, 1979 PDF Online Free

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ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (314 download)

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Book Synopsis Hearing Before the Committee on Ways and Means, House of Representatives, Ninety-sixth Congress, First Session on Legislative Proposals to Deal with the Taxation of Foreign Investors on the Direct Or Indirect Ownership of Property in the United States, October 25, 1979 by : United States. Congress. House. Committee on Ways and Means

Download or read book Hearing Before the Committee on Ways and Means, House of Representatives, Ninety-sixth Congress, First Session on Legislative Proposals to Deal with the Taxation of Foreign Investors on the Direct Or Indirect Ownership of Property in the United States, October 25, 1979 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1980 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Foreign Investors Tax Act of 1966

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Publisher :
ISBN 13 :
Total Pages : 186 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Foreign Investors Tax Act of 1966 by : United States. Congress. House. Committee on Ways and Means

Download or read book Foreign Investors Tax Act of 1966 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1966 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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

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Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.3/5 (121 download)

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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:

The US Foreign Investment in Real Property Tax Act

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041184651
Total Pages : 384 pages
Book Rating : 4.0/5 (411 download)

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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.

Monitoring Foreign Ownership of U.S. Real Estate

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Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Monitoring Foreign Ownership of U.S. Real Estate by : United States. Department of Agriculture. Economics, Statistics, and Cooperatives Service

Download or read book Monitoring Foreign Ownership of U.S. Real Estate written by United States. Department of Agriculture. Economics, Statistics, and Cooperatives Service and published by . This book was released on 1980 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Structuring Foreign Investment in U.S. Real Estate

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Publisher :
ISBN 13 :
Total Pages : 684 pages
Book Rating : 4.:/5 (43 download)

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Book Synopsis Structuring Foreign Investment in U.S. Real Estate by : W. Donald Knight

Download or read book Structuring Foreign Investment in U.S. Real Estate written by W. Donald Knight and published by . This book was released on 1982 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt:

U.S. Tax Guide for Aliens

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Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis U.S. Tax Guide for Aliens by :

Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Applications of U.S. Income Tax Law

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Publisher : John Wiley & Sons
ISBN 13 : 0471482811
Total Pages : 456 pages
Book Rating : 4.4/5 (714 download)

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Book Synopsis International Applications of U.S. Income Tax Law by : Ernest R. Larkins

Download or read book International Applications of U.S. Income Tax Law written by Ernest R. Larkins and published by John Wiley & Sons. This book was released on 2003-11-20 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: A clear, concise explanation of United States tax law’s international aspects In tackling a sometimes thorny set of laws and treaties, international tax expert Ernest Larkins emphasizes their economic effects, showing how to avoid hazards while reaping rewards which often go ignored. Coverage includes: Special issues arising when a foreign person invests in U.S. real estate, as well as the best structures for holding such real estate What a controlled foreign corporation is and what consequences result from this status Acceptable transfer pricing methods and what penalties apply when taxpayers do not follow arm’s-length principles International Applications of U.S. Income Tax Law also contains many useful tools which allow readers to build understanding through practice, as well as formulate and solve the complex problems international taxes can present. Order your copy today!

Structuring Foreign Investment in US Real Estate

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Publisher :
ISBN 13 : 9789041128102
Total Pages : 1128 pages
Book Rating : 4.1/5 (281 download)

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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?

Uniform Issue List

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Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Uniform Issue List by :

Download or read book Uniform Issue List written by and published by . This book was released on 1986 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Committee on Foreign Investment in the United States Cfius

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Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781539454816
Total Pages : 38 pages
Book Rating : 4.4/5 (548 download)

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Book Synopsis The Committee on Foreign Investment in the United States Cfius by : Congressional Research Congressional Research Service

Download or read book The Committee on Foreign Investment in the United States Cfius written by Congressional Research Congressional Research Service and published by Createspace Independent Publishing Platform. This book was released on 2016-08-12 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee on Foreign Investment in the United States (CFIUS) is comprised of nine members, two ex officio members, and other members as appointed by the President representing major departments and agencies within the federal executive branch. While the group generally has operated in relative obscurity, the proposed acquisition of commercial operations at six U.S. ports by Dubai Ports World in 2006 placed the group's operations under intense scrutiny by Members of Congress and the public. Prompted by this case, some Members of the 109th and 110th Congresses questioned the ability of Congress to exercise its oversight responsibilities given the general view that CFIUS's operations lack transparency. Other Members revisited concerns about the linkage between national security and the role of foreign investment in the U.S. economy. Some Members of Congress and others argued that the nation's security and economic concerns have changed since the September 11, 2001, terrorist attacks and that these concerns were not being reflected sufficiently in the Committee's deliberations. In addition, anecdotal evidence seemed to indicate that the CFIUS process was not market neutral. Instead, a CFIUS investigation of an investment transaction may have been perceived by some firms and by some in the financial markets as a negative factor that added to uncertainty and may have spurred firms to engage in behavior that may not have been optimal for the economy as a whole. On July 12, 2016, Senator Charles Grassley introduced S. 3161 to include the Secretary of Agriculture as a permanent member of the CFIUS and to include the national security impact of foreign investments on agricultural assets as part of the criteria the Committee uses in deciding to recommend that the President block a foreign acquisition.

The The Indirect Side of Direct Investment

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Publisher : MIT Press
ISBN 13 : 0262014491
Total Pages : 203 pages
Book Rating : 4.2/5 (62 download)

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Book Synopsis The The Indirect Side of Direct Investment by : Jack M. Mintz

Download or read book The The Indirect Side of Direct Investment written by Jack M. Mintz and published by MIT Press. This book was released on 2010-08-06 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." --

Monthly Catalogue, United States Public Documents

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ISBN 13 :
Total Pages : 1372 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Monthly Catalogue, United States Public Documents by :

Download or read book Monthly Catalogue, United States Public Documents written by and published by . This book was released on 1980 with total page 1372 pages. Available in PDF, EPUB and Kindle. Book excerpt: