Download or read book Summary of the Report Foreign Investment in U S Real Estate written by Gene Wunderlich and published by . This book was released on 1976 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Summary of the Report written by Gene Wunderlich and published by . This book was released on 1976 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monitoring Foreign Ownership of U S Real Estate written by United States. Department of Agriculture. Economics, Statistics, and Cooperatives Service and published by . This book was released on 1980 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monitoring Foreign Ownership of U S Real Estate written by United States. Dept. of Agriculture. Economics, Statistics, and Cooperatives Service and published by . This book was released on 1979 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monitoring Foreign Ownership of U S Real Estate written by United States. Department of Agriculture. Economics, Statistics, and Cooperatives Service and published by . This book was released on 1979 with total page 706 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Foreign Investment in US Real Estate written by Carey R. D'Avino and published by . This book was released on 1984 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Foreign Investment in U S Real Estate written by Department of the Treasury and published by Forgotten Books. This book was released on 2015-06-14 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Taxation of Foreign Investment in U. S. Real Estate Dear Mr. Chairman: Section 553 of Public Law No. 95-500, the "Revenue Act of 1978," required the Treasury Department to conduct a study and analysis of the appropriate tax treatment of income from, or gain on the sale of, interest in United States property held by nonresident aliens and foreign corporations. The Secretary is required to transmit a report of the results of this study, together with the recommendations of the Department, within six months of the date of enactment of the Act. Pursuant to these provisions, I hereby submit a report entitled "Taxation of Foreign Investment in U.S. Real Estate." Under present law, capital gains realized by nonresident aliens and foreign corporations are not subject to U.S. tax unless they are "effectively connected" with a U.S. trade or business. The Treasury Report finds that, while most real property holdings of foreign person is used in a U.S. trade or business, foreign persons rarely incur capital gains tax on the disposition of their U.S. property holdings. The Report identifies various ways in which the capital gains on real estate, which would ordinarily be taxable, can be converted into capital gain on some other asset, which would not. The principal means by which this is accomplished is through a real property holding company and converting gain realized on disposition of the "effectively connected" property into gain realized on disposition of the shares, which is not deemed "effectively connected." The Treasury does not believe that taxing capital gain on the sale of corporate shares is desirable or practical. But to prevent unintended tax avoidance, the Treasury recommends modifying certain specific statutory provisions under which foreign taxpayers convert taxable gain on real estate into nontaxable gain. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book The Committee on Foreign Investment in the United States Cfius written by Congressional Research Congressional Research Service and published by Createspace Independent Publishing Platform. This book was released on 2016-08-12 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee on Foreign Investment in the United States (CFIUS) is comprised of nine members, two ex officio members, and other members as appointed by the President representing major departments and agencies within the federal executive branch. While the group generally has operated in relative obscurity, the proposed acquisition of commercial operations at six U.S. ports by Dubai Ports World in 2006 placed the group's operations under intense scrutiny by Members of Congress and the public. Prompted by this case, some Members of the 109th and 110th Congresses questioned the ability of Congress to exercise its oversight responsibilities given the general view that CFIUS's operations lack transparency. Other Members revisited concerns about the linkage between national security and the role of foreign investment in the U.S. economy. Some Members of Congress and others argued that the nation's security and economic concerns have changed since the September 11, 2001, terrorist attacks and that these concerns were not being reflected sufficiently in the Committee's deliberations. In addition, anecdotal evidence seemed to indicate that the CFIUS process was not market neutral. Instead, a CFIUS investigation of an investment transaction may have been perceived by some firms and by some in the financial markets as a negative factor that added to uncertainty and may have spurred firms to engage in behavior that may not have been optimal for the economy as a whole. On July 12, 2016, Senator Charles Grassley introduced S. 3161 to include the Secretary of Agriculture as a permanent member of the CFIUS and to include the national security impact of foreign investments on agricultural assets as part of the criteria the Committee uses in deciding to recommend that the President block a foreign acquisition.

Download or read book Foreign Ownership of U S Real Estate in Perspective written by Gene Wunderlich and published by . This book was released on 1978 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of foreign investment in U S real estate written by United States. Dept. of the Treasury and published by . This book was released on 1979 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The US Foreign Investment in Real Property Tax Act written by Angela W. Yu and published by Kluwer Law International B.V.. This book was released on 2017-10-24 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary withholding, and comply with applicable requirements. This book, the first practical guide to FIRPTA, clearly articulates the operation and transactional implications of FIRPTA and its interaction with various other regimes, sets forth real life situations, and points out potential traps, all in a readily graspable format. Among the tax issues and consequences that directly or indirectly affect foreign investors in U.S. real property interests, the author highlights the following and more: • the real estate investment trust (REIT); • withholding taxes that are jointly and severally liable for buyers and sellers; • treatment of rental, interest, and dividend income; • effect of the branch profits tax; • tax treaty benefits; • exemptions to FIRPTA; • special rules applicable to foreign governmental investors; • tax reporting standards and potential penalties for noncompliance; and • state and local tax issues relating to U.S. real estate investments. Providing a straightforward and accessible guide for navigating the tax issues that confront foreign investors in U.S. real estate, this resource will prove invaluable in identifying and formulating the correct strategies for investors and their advisors with respect to investments in the U.S. real estate market. It is sure to benefit all interested parties for years to come. Angela W. Yu, a tax partner of KPMG’s New York office, has extensive experience providing integrated tax advice to clients on cross-border transactions. She is a frequent speaker on U.S. tax issues, and has addressed many professional organizations.

Download or read book Foreign Investment in U S Real Estate written by United States. Department of Agriculture. Economic Research Service and published by . This book was released on 1976 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Foreign Investment in U S Real Estate written by and published by . This book was released on 1976 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Foreign Investment written by United States. General Accounting Office and published by . This book was released on 1991 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Determinants of Foreign Direct Investment in U S Real Estate written by Min Liang (S.M.) and published by . This book was released on 2011 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis provides an empirical analysis of the determinants of foreign direct investment in commercial real estate (FDIRE) in the U.S. We examine the major factors that affect levels of FDIRE in the U.S. and foreign investors' location preferences. First, using panel data from 2002 to 2006, this research develops a model to test the importance of GDP, GDP growth, national investment level, exchange rate, and interest rate in determining levels of FDIRE in the U.S. from major developed countries. Results of the study suggest that economic growth of a country unexpectedly encourages domestic investment rather than foreign investment, and depreciation of currency value of the host country attracts more FDIRE. Second, the study analyzes the spatial distribution of FDIRE at the state level for the time period 1999 to 2007. A set of location determinants is selected to explain the pattern of FDIRE. These determinants include size of population, personal income, commercial real estate vacancy rate, commercial real estate completion rate, population growth, and personal income growth. Results of the study suggest that foreign investors prefer larger and wealthier states for direct commercial real estate investment. There is also evidence showing that foreign investors begin to diversify toward less populous and less wealthy states.

Download or read book Foreign Investment in United States Real Estate written by Jeremy D. Smith and published by John Wiley & Sons. This book was released on 1992 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written with the first-time foreign investor in mind, describes basic considerations and fundamental principles that are applicable regardless of where in the US a particular property might be located; readers will be able to intelligently pursue the specifics of state and local laws with their local advisors. Includes 16 appendices--sample deeds, letters, mortgage and insurance forms, reporting forms, and agreements. Annotation copyrighted by Book News, Inc., Portland, OR

Download or read book Monitoring Foreign Ownership of U S Real Estate written by and published by . This book was released on 1979 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: