The Resource Inbound investment in real estate

Inbound investment in real estate

Label
Inbound investment in real estate
Title
Inbound investment in real estate
Creator
Subject
Language
eng
Summary
Facts: FP is a nonresident alien individual who is interested in investing in Host Country real estate either directly or through a foreign corporation. FP may (1) acquire raw land or undeveloped real estate for investment; (2) acquire developed rental properties; (3) engage in Host Country real estate construction or development activities; or (4) acquire Host Country property for personal use. FP is also contemplating using a Host Country corporation or pass-through entity to conduct the above-referenced activities. Questions: 1. What are the Host Country tax consequences of any gains from the sale of Host Country real estate? 2. What are the Host Country income tax consequences to FP of income derived from the real estate in Host Country? 3. What are the Host Country income tax differences from carrying out such activities through an entity? 4. How will the Host Country tax consequences be affected by a treaty between the Host Country and FP's country of residence?
Citation source
In: Tax management international forum. - London. - Vol. 35 (2014),
http://library.link/vocab/creatorName
Messineo, A.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • non-resident alien
  • foreign investment
  • immovable property
  • individual income tax
  • capital gains tax
  • immovable property transfer tax
  • net worth tax
  • exemption
  • tax treaty
  • pass-through entity
Label
Inbound investment in real estate
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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