Structuring Foreign Investments in United States Real Estate

Basic work with 3rd supplement. 04/2012
ISBN: 978-90-411-2810-2
Verlag: Wolters Kluwer

Loseblattwerk, Englisch

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Last updated: Supplement 3 04/2012
USD 358.00; GBP 212.00

Autoren/Hrsg.

Knight Jr., W. Donald

Andersen, Richard

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Finanzierung, Investition, Leasing
• Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht Internationales Handels-, Wirtschafts- und Gesellschaftsrecht
• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Chapter 1 The `Ground Rules' of the Internal Revenue Code: Rental Income

Chapter 2 The `Ground Rules' of the Internal Revenue Code: Interest, Dividends and the Branch Profits Tax

Chapter 3 The `Ground Rules' of the Internal Revenue Code: Sales and other Dispositions

Chapter 4 Enforcement of the FIRPTA Tax: Withholding

Chapter 5 The Effect of Tax Treaties on the Code Ground Rules

Chapter 6 Legal Structure Alternatives

Chapter 7 Special US Tax Planning Techniques and Considerations

Chapter 8 US Estate, Gift, and Generation-Skipping Taxes

Chapter 9 State and Local Considerations

Chapter 10 Transfer of Ownership of US Real Property under a “Home Country” or US Will

Chapter 11 Planning Techniques to Avoid US Probate of a Will

Chapter 12 Introduction to Federal Disclosure Laws with Respect to Foreign Investment in US Real Estate

Chapter 13 Responding to Foreign Direct Investment: Current Federal Disclosure Laws from an Historical Perspective

Chapter 14 Disclosure of Real Estate Investments under the International Investment Survey Act of 1976 (Reentitled the International Investment and Trade in Services Survey Act) (the IISA)

Chapter 15 Disclosure, Requirements of the Agricultural Foreign Investment Disclosure Act of 1978

Chapter 16 The FIRPTA Disclosure Requirements

Chapter 17 State Restrictions and Reporting Requirements

Chapter 18 Structures to Protect US Assets against the Effects of Foreign Political Emergencies

Chapter 19 Structures to Protect US Assets against Freezing or Vesting under the US Trading with the Enemies Act and Related Laws

Chapter 20 Structures to Protect US Assets in Insolvency Situations

Appendix A Internal Revenue Code Sections 861-897 Appendix B Internal Revenue Code Sections 1441-1446; 1461-1464; 6039C Appendix C Income Tax Regulations Issues Under Code Section 897 Appendix D Income Tax Regulations Issues Under Code Section 1445 Appendix E Internal Revenue Code Sections 2001; 2003-2041; 2051-2055; 2102-2108; 2501-2551; 2061-2663 Appendix F The Agricultural Foreign Investment Disclosure Act of 1978 Appendix G The International Investment Survey Act of 1976, re-entitled ‘The International Investment and Trade in Services Act’ Appendix H Instructions for FIRPTA Withholding Certificate Applications Appendix I Internal Revenue Service Form 8288-A (Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests) Appendix J Internal Revenue Service Form 8288-B (Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests) Appendix K Internal Revenue Service Revenue Procedure 2000-35