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Foreign investors often invest in commercial and residential real property located in the United States. The economic advantages of U.S. real property investment include the opportunity for appreciation in value and a profitable return on the investment. The Internal Revenue Service has noted a “phenomenal rise” in foreign investment in U.S. real property due to…
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The IRS has noted its awareness of the significant increase in inbound U.S. real property investment by foreign investors. More recently, lower interest rates combined with a weaker U.S. dollar have continuously motivated inbound foreign investors to acquire U.S. real property. The momentum of foreign investors is driven by the opportunity for appreciation in value…
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One of the major drawbacks for foreign investors and foreign companies that invest in U.S. real estate is the withholding requirement associated with transactions covered by the Foreign Investment in Real Property Tax Act (FIRPTA). These investors do not have the luxury of waiting until Tax Day and filing a U.S. return with a check…
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We write a great deal about the transactions that are subject to taxation under the Foreign Investment in Real Property Tax Act (FIRPTA). But what about the transactions that are not subject to FIRPTA tax? Indeed, there are many. There are exemptions in the U.S. tax code that can allow a foreign investor or foreign…
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Did you know that foreign corporations can elect to be treated as a domestic corporation by the U.S. Internal Revenue Service (IRS) for tax purposes? It has advantages and disadvantages. Savvy investors will weigh the pros and cons. Foreign corporations are subject to taxation and withholding under the Foreign Investment in Real Property Tax Act…
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