The Foreign Investment in Real Property Tax Act of 1980, as amended (FIRPTA), imposes tax on gain realized on disposition by nonresident alien individuals or foreign corporations (non-U.S. persons) of
Continue Reading Proposed Regulations for Qualified Foreign Pension Funds that are Exempt from U.S. Tax on Disposition of U.S. Real Property Interests
American tax
Treasury Proposes New Regulations on Disregarded Entities Owned by Nonresident Aliens
By Kenneth Zuckerbrot on
If you ask the typical American tax administrator to name a notorious tax haven they would probably name the Cayman Islands or the British Virgin Islands or some other small…
Continue Reading Treasury Proposes New Regulations on Disregarded Entities Owned by Nonresident Aliens