The Resource Avoiding the "commercial activity" traps for foreign sovereigns investing in US real estate

Avoiding the "commercial activity" traps for foreign sovereigns investing in US real estate

Label
Avoiding the "commercial activity" traps for foreign sovereigns investing in US real estate
Title
Avoiding the "commercial activity" traps for foreign sovereigns investing in US real estate
Creator
Subject
Language
eng
Summary
US tax laws include a favourable exemption for certain types of US income earned by foreign sovereigns and their controlled entities. Unfortunately, however, there are a number of traps relating to the conduct of commercial activities. The applicable rules are not always intuitive, or even rational, so careful planning is needed
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 67 (2019), no. 2 ; p. 467-479
http://library.link/vocab/creatorName
Miller, M.J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign investment
  • immovable property
  • FIRPTA
  • REIT
  • exemption
Label
Avoiding the "commercial activity" traps for foreign sovereigns investing in US real estate
Instantiates
Publication
Label
Avoiding the "commercial activity" traps for foreign sovereigns investing in US real estate
Publication

Library Locations

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      52.3736660 4.9336932
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