Add to ORKGThis paper describes some of the possible structuring alternatives a foreign investor may use to limit his or her U.S. tax exposure with respect to the ownership and subsequent disposition of U.S. real estate. In explaining the structures, this paper also describes some of the relevant U.S. federal tax consequences as well as the New York tax consequences of such ownership and disposition
The tax advantages once granted a foreigner using a foreign corporation to invest in United States r...
The recent interest in U.S. farmland purchases by non-resident foreign investors evidences the attra...
Many large, multi-state retailers and banks have been acting as their own landlord by paying rent to...
This paper describes some of the possible structuring alternatives a foreign investor may use to lim...
This article describes the basic principles of U.S. federal income tax liability under the Foreign I...
The impact of the United States\u27 Tax Reform Act of 1986 has been significant. The Act has created...
Since 1980, the United States has taxed U.S. real property gains of foreign investors. A nonresident...
The purpose of this Recent Development is to explain the effects of section 897 in terms of the prob...
For a number of years, foreign investors were able to invest in real property located in the United ...
This Article first discusses the United States tax treatment of foreigners generally and the pre-For...
This paper is a theoretical examination of untaxed and taxed entities that invest in real estate. Th...
Current problems related to foreign investment in real estate have a long and involved history. Aft...
This Article presents a discussion of various structural tax issues that a Japanese company should c...
This dissertation exploits variation in tax policies in order to better understand the incentive eff...
This article discusses basics that need to be considered when advising foreign clients who are plann...
The tax advantages once granted a foreigner using a foreign corporation to invest in United States r...
The recent interest in U.S. farmland purchases by non-resident foreign investors evidences the attra...
Many large, multi-state retailers and banks have been acting as their own landlord by paying rent to...
This paper describes some of the possible structuring alternatives a foreign investor may use to lim...
This article describes the basic principles of U.S. federal income tax liability under the Foreign I...
The impact of the United States\u27 Tax Reform Act of 1986 has been significant. The Act has created...
Since 1980, the United States has taxed U.S. real property gains of foreign investors. A nonresident...
The purpose of this Recent Development is to explain the effects of section 897 in terms of the prob...
For a number of years, foreign investors were able to invest in real property located in the United ...
This Article first discusses the United States tax treatment of foreigners generally and the pre-For...
This paper is a theoretical examination of untaxed and taxed entities that invest in real estate. Th...
Current problems related to foreign investment in real estate have a long and involved history. Aft...
This Article presents a discussion of various structural tax issues that a Japanese company should c...
This dissertation exploits variation in tax policies in order to better understand the incentive eff...
This article discusses basics that need to be considered when advising foreign clients who are plann...
The tax advantages once granted a foreigner using a foreign corporation to invest in United States r...
The recent interest in U.S. farmland purchases by non-resident foreign investors evidences the attra...
Many large, multi-state retailers and banks have been acting as their own landlord by paying rent to...