The Resource Foreign pension funds with US investments : tax classification

Foreign pension funds with US investments : tax classification

Label
Foreign pension funds with US investments : tax classification
Title
Foreign pension funds with US investments : tax classification
Creator
Subject
Language
eng
Summary
The tax classification of a foreign pension fund investing in the United States has major implications in terms of who is subject to tax, the applicable tax rate and the associated reporting obligations. This article explains why pension funds with certain characteristics may have significant advantages over other pension funds as well as over other types of foreign investors
Citation source
In: International tax review. - London. - Vol. 26 (2015),
http://library.link/vocab/creatorName
Helverson, F
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • pension fund
  • entity classification
  • foreign investment
  • tax treaty
  • trust
Label
Foreign pension funds with US investments : tax classification
Instantiates
Publication
Label
Foreign pension funds with US investments : tax classification
Publication

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