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Structuring Foreign Investment in U. S. Real Estate (1989)

W. Donald Knight(Autor*in)
Kluwer Law International (Verlag)
1. Auflage
Erschienen am 1. März 1996
Buch
Spiralbindung
978-90-6544-975-7 (ISBN)
54,11 €inkl. 7% MwSt.
Keine Lieferinformation verfügbar
Foreign investment in U.S. real property implicates a broad range of necessary practitioner considerations. The most widely respected guide to the legal aspects of foreign investment in U.S. real property, <b>Structuring Foreign Investment</b> comprehensively explores the considerations of unique concern to foreign individuals and foreign organisations which make U.S. real property investments.

<p class=copymedium>With careful attention to detail, the authors cover the U.S. income, estate, and gift tax regulations and the various structural techniques that may serve to reduce or eliminate U.S. taxes. They explain the Foreign Investment in Real Property Tax Act of 1980 and numerous amended tax acts.

<p class=copymedium><b>Structuring Foreign Investment</b> also discusses the political emergency fail-safe structures which foreign investors may adopt to protect their U.S. investments. Periodic supplements provide updates of regulations and commentary on new developments, making this a guide that retains its value.

<p class=copymedium>Attorneys, tax advisers, and real estate consultants involved in informing foreign clients on how to best plan their investments in U.S. real property will want Structuring Foreign Investment as a reference tool for its comprehensive coverage and practical insights.

<p class=copymedium>Update frequency: 2 supplements a year.
<ol class=copymedium><li class=copymedium>The `Ground Rules' of the Internal Revenue Code: Rental Income
<li class=copymedium>The `Ground Rules' of the Internal Revenue Code: Interest, Dividends and the Branch Profits Tax
<li class=copymedium>The `Ground Rules' of the Internal Revenue Code: Sales and other Dispositions
<li class=copymedium>Enforcement of the FIRPTA Tax: Withholding
<li class=copymedium>The Effect of Tax Treaties on the Code Ground Rules
<li class=copymedium>Legal Structure Alternatives
<li class=copymedium>Special US Tax Planning Techniques and Considerations
<li class=copymedium>Disclosure of Real Estate Investments under the International Investment Survey Act of 1976, now reentitled the International Investment and Trade in Services Survey Act (the IISA)
<li class=copymedium>Disclosure, Requirements of the Agricultural Foreign Investment Disclosure Act of 1978
<li class=copymedium>The FIRPTA Disclosure Requirements
<li class=copymedium>State Restrictions and Reporting Requirements
<li class=copymedium>Structures to Protect US Assets against the Effects of Foreign Political Emergencies
<li class=copymedium>Structures to Protect US Assets against Freezing or Vesting under the US Trading with the Enemies Act and Related Laws
<li class=copymedium>Structures to Protect US Assets in Insolvency Situations</ol>

</ol>