Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies
Resource Information
The work Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies
Resource Information
The work Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies
- Language
- eng
- Summary
- This article considers the US income tax implications regarding income derived by foreign investors from US risk life settlements and life settlement funds with respect to the death benefit. The first section considers the application of the statutory and regulatory provisions. Then follows an analysis of the types of US income tax provisions under which the death benefit might qualify for exemption. The next section addresses the requirements, both in US treaties and under US internal law, that such income must satisfy in order to qualify for treaty benefits. The analysis concludes with some planning principles
- Citation source
- In: Tax management international journal. - Arlington. - Vol. 38 (2009),
- Geographic coverage
- North America
- Language note
- English
Context
Context of Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policiesWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/3eVgpUiFzT8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/3eVgpUiFzT8/">Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>