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 379 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 The Guide to Making Opportunity Zones Work written by Cohnreznick Llp and published by Independently Published. This book was released on 2020-11-13 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understand the role each stakeholder plays in the Opportunity Zone ecosystem - one that can drive new investment, development, and job creation in left-behind communities across America.The 2017 Tax Cuts and Jobs Act (TCJA) brought to life the first new community development tax incentive in decades. Opportunity Zones (OZs) were created to spur economic development and job creation in distressed communities by offering tax incentives to those who provide new capital investments in these areas.As a growing marketplace takes shape around OZs, there's far more unknown than known about how they can and should be implemented. The rules released by the IRS over the course of 2018 and 2019 are complex and number in the hundreds of pages."The Guide to Making Opportunity Zones Work," co-edited by leading Opportunity Zone advisors Ira Weinstein, who oversees advisory, assurance and tax for stakeholders across the OZ landscape, and Steve Glickman, who helped architect the legislation behind the initiative.Inside you'll find: - Plain-English breakdowns of the various terms, tests, and other rules specific to the world of OZs (with graphics and examples)- Individual chapters offering insights for specific OZ stakeholderso Investorso Fund managerso Real estate developerso Entrepreneurs and business ownerso OZ community leaders- Plus, insights on how these groups fit together, and how they can collaborate to best drive new economic activity in struggling communities across America.Think of this guide as a tutorial that covers the nuts and bolts of OZ investing - one that provides advice and information for each of the key participant groups needed to create and support a healthy OZ ecosystem.

Download or read book Foreign Direct Investments Concepts Methodologies Tools and Applications written by Management Association, Information Resources and published by IGI Global. This book was released on 2020-02-07 with total page 2100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization, accelerated by information technologies, has increased the speed of business transactions and has reduced the distances between international businesses. This growth has transformed the realm of foreign investment in countries around the world, calling for a methodological approach to planning feasible capital investment proposals in general and foreign direct investment projects. Foreign Direct Investments: Concepts, Methodologies, Tools, and Applications is a vital reference source that explores the importance of global stocks to economic structures and explores the effects that these holdings have on the financial status of nations. It also provides a systems approach to investment projects in a globalized and open society. Highlighting a range of topics such as foreign direct investors, risk analysis, and sourcing strategies, this multi-volume book is ideally designed for business managers, executives, international companies, entrepreneurs, researchers, academicians, graduate students, policymakers, investors, and project managers.

Download or read book Index to Federal Tax Articles written by and published by . This book was released on 1975 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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

Download or read book Unrelated Business Income Tax written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1988 with total page 778 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Management Portfolios written by and published by . This book was released on 2004 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Notes International written by and published by . This book was released on 1996 with total page 1072 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Space Law A Case Study for the Practitioner written by George S. Robinson and published by BRILL. This book was released on 2023-07-24 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Space Law: A Case Study for the Practitioner: Implementing a Telecommunications Satellite Business Concept concentrates on the law governing commercial space ventures, commercial telecommunications satellite projects, in particular. The telecommunications satellite industry is by far the most mature of all the commercial space industries with a commensurate body of law governing it, and many of the same types of regulatory processes and private law transactions discussed in this book also pertain to the implementation of other commercial, and even non-commercial and military space ventures. The reader will find a clear description of the necessary legal actions lawyer and client must take to provide for the construction, launching and operation of a privately-owned telecommunications satellite. Both international and national laws and regulations pertaining to space projects are discussed. A step-by-step approach to legal actions has been adopted to help make the book a practical, easy-to-use reference tool. It is designed to assist lawyers in private practice, government attorneys, corporate legal counsel, entrepreneurial executives and teachers and students of space law.

Download or read book The REIT Report written by and published by . This book was released on 1987 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Homes and Homebuilding 1989 written by National Association of Home Builders Staff and published by . This book was released on 1989 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1957 with total page 860 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Business International Money Report written by and published by . This book was released on 2002 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1987 with total page 628 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Business International Money Report written by Business International Corporation and published by . This book was released on 1983 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Non profit Competition written by United States. Congress. House. Committee on Small Business and published by . This book was released on 1988 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Exchange Rates and Third World Debt written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on International Finance and Monetary Policy and published by . This book was released on 1987 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: