Wednesday, January 27, 2016

Tax Considerations of Foreign Individual Investors in U.S. Real Estate Investment

International Financial Law Prof Blog



Tax Considerations of Foreign Individual Investors in U.S. Real Estate Investment - This Mertens Highlight will first present the landscape of foreign investment in the U.S. real estate market over the past seven years, contrasting Canadian and Chinese real estate investors. Secondly, this Highlight will discuss the general tax considerations for real estate investment, and the Code provisions attaching thereto. In the remaining parts, the foreign real estate investor specific concerns regarding FIRPTA and the U.S. estate tax, with common planning opportunities, will be reviewed.