International Tax Advisor © - Articles by Douglas J. Kingston, C.P.A.

U.S.A. - All Inbound Foreign Countries

Inbound U.S. Real Estate Investment Choice of Entity - U.S. taxation of foreign-owned real estate investment varies by ownership structure.

FIRPTA 10% Withholding Tax - U.S. Federal withholding tax on dispositions of U.S. real property by foreigners.

FIRPTA 1445(e) Withholding Tax - U.S. Federal withholding tax on dispositions of U.S. real property by entities with foreigner owners.

FIRPTA LLC Withholding - U.S. Federal withholding tax on dispositions of U.S. real property by LLC’s.

Net Basis Election for Foreign Investors in U.S. Real Estate - Investors should make election before the deadline.

QDOT Defers Estate Tax for Foreign Investors - Foreign investors can defer U.S. estate tax by forming QDOT before or after death.

Australia

Australia-US Tax Treaty for Canadian Investors – Tax issues for Australian investors in U.S. real estate.

Canada

Canada-US Tax Treaty for Canadian Investors - Canadian investors in U.S. real estate should review their estate plan.

Canada-US Tax Treaty “Tie-Breaker” Clause – Treaty provisions avoids tax residence in both countries.

US Tax Filings for Canadian Visitors to the US – The U.S. requires tax filings for Visitors from Canada.

France

France-US Tax Treaty for French Investors - U.S. and French tax issues facing French individual investors in U.S. real estate.

Germany

Proposed Changes to German-US Estate Tax Treaty - New proposed changes spell relief for many German individual investors.

Germany-US Income Tax Treaty for German Investors - Treaty benefits for German individual investors in U.S. real estate.

Japan

Japan-US income Tax Treaty for Japanese Investors - Treaty benefits for Japanese individual investors in U.S. real estate.

Mexico

Mexican Tax Aspects of U.S. Investment in Mexican Real Estate - Mexican tax issues for U.S. individual investors in Mexico.

Switzerland

Switzerland-US income Tax Treaty for Swiss Investors - New treaty benefits for Swiss individual investors in U.S. real estate.

United Kingdom

UK-US income Tax Treaty for UK Investors in US Real Estate – 2003 Tax changes benefit U.K. investors in U.S. real estate.