The Resource Tax rules for foreign investors in U.S. real property

Tax rules for foreign investors in U.S. real property

Label
Tax rules for foreign investors in U.S. real property
Title
Tax rules for foreign investors in U.S. real property
Creator
Subject
Language
eng
Summary
The U.S. tax rules that apply to ownership and dispositions of U.S. real estate by foreign persons differ in some important respects from the rules that apply to U.S. persons. This article discusses the income tax treatment relating to foreign investors' ownership of real estate in the United States; the determination of whether an individual or entity is treated as a U.S. or foreign person; compliance issues relating to the Foreign Investment in Real Property Tax Act (FIRPTA); and basic concepts of U.S. federal income taxation of foreign investors owning U.S. real estate
Citation source
In: Journal of international taxation. - New York. - Vol. 20 (2009),
http://library.link/vocab/creatorName
  • Kiani, R
  • Stout, G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • immovable property
  • foreign investment
  • FIRPTA
Label
Tax rules for foreign investors in U.S. real property
Instantiates
Publication
Label
Tax rules for foreign investors in U.S. real property
Publication

Library Locations

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