Description: Do you have foreign individuals or entities as clients? If so, you should attend this course to acquire knowledge and practical how-to approaches on foreign investment in the United States, as well as numerous types of passive and active business investments.
* Resident vs. non-resident alien status for individual investors
* Survey of investment vehicles used: those providing greatest benefits and alternatives to avoid branch profits tax
* IRS and related federal and/or state filing requirements
* Tax consequences of holding passive investments or actively operating U.S. real estate and other business activities
* Tax effects added by Foreign Investment in Real Property Tax Act and the withholding tax on dispositions of U.S. real property interests by foreigners
* Procedures required to obtain tax treaty benefits
* Recent developments