Tax Planning for Foreign Investors in the United States

ISBN-13: 9789401744744 / Angielski / Miękka / 2013 / 153 str.

Adam Starchild

Opis

If you arenot a citizen or resident of the United States (U.S.) and you are contemplating either making or expanding an investment in the U .S., either for yourself as an individual or for a business, you arenot alone. The U.S. is the country of first choice for many foreign investors. This is due to the fact that the U.S. offers foreign investors many advantages, some ofwhich are in short supply in today's world. The primary advantage that the U.S. affords foreign investorsisthat it endorses the economic concept of free enterprise. While it is true that the Federal and state governments have interfered with the private economy to some extent, the prevailing economic philosophy in the U .S. remains laissez faire. History has taught the U.S. that the market place allocates the finite resources of a country betterthan the government, and the advantagesoftbis philosophy have not been overlooked by foreign investors. Another attractive feature of the U .S. as an investment site is its political stability. The present form of constitutional government has presided for over 200 years, and this history provides foreign investors with a measure of security which is absent elsewhere."

Spis treści

1. Introduction.- 2. Federal income tax law.- 3. Real estate investments.- 4. Investments in stocks, securities and commodities and deposits in banks and similar institutions.- 5. Engaging in a U.S. trade or business.- 6. Income tax treaties, tax havens, and the foreign tax credit.- 7. Federal estate and gift taxes.- 8. State taxation.- Source of tables and illustrations.