Category Archives: United States Taxation of Foreign Investors
General Taxation of Foreign Investors
Foreign investors are prevalent in the United States in almost every form of investment; buying companies, trading and selling goods and operating subsidiary businesses. The foreign investors’ tax in the United States is generally similar to the taxation of the American taxpayer, with several unique exceptions that become traps for the unwary foreign investors…. Read More »
CLE Course: General Overview of United States Taxation of Foreign Investors
Level: Intermediate CLE Credits General 1.5 Certification Credits Business Litigation 1.5 International Law 1.5 International Litigation & Arbitration 1.5 Real Estate 1.5 Tax Law 1.5 Upon completion of this presentation, you will be asked to take a survey with your contact information. Once that is submitted you will be provided a course number. Florida Bar members can… Read More »
Did Taxpayers Pay A Tax They Did Not Owe?
Internal Revenue Code Section 965 Code Section 965 of the U.S. Internal Revenue Code (the “Code”) has been in the Code for many years in a completely different form. It was previously titled the “Temporary Dividends Received Deduction” and the section addressed only the deduction available to U.S., corporate shareholders that received dividends from… Read More »
The New Trump Bill And Foreign Investors
Foreign Investors General Taxation; America – A Tax Haven For International Investors The major new tax issue for foreign investors in the U.S. is how the Trump Tax Tax Cut & Jobs Act affected tax rates for nonresident individuals and foreign corporations. These tax rates have been greatly reduced and present a very favorable… Read More »
Tax Patterns; non resident individuals or foreign corporation
As a general rule, nonresident alien individuals and foreign corporations are not subject to tax unless the income is “from a United States source”. There are different rules to determine when income is from a United States source. Nonresident alien individuals are taxed differently than the United States taxpayers on passive income such as… Read More »
NEW Video Segments: Foreign Investors In The United States
Richard S. Lehman Esq., has created a collection of short videos that help explain the complexities of United States taxation of foreign investors. Simply press play and all current videos in this collection will play in a row. This video collection starts with . . . the definition of a foreign investor to the… Read More »
A Guide to Florida International Business and Investment Opportunities
In 1978 Richard S. Lehman was the Editor and Contributing Author of “A Guide to Florida International Business and Investment Opportunities,” an informative, 219 page guide to foreign business persons published by the Florida Department of Commerce, published in English, Spanish, German and Japanese. Today’s global world is extremely complex. Many different elements must… Read More »
A General Overview of United States Taxation and Foreign Investors
Short audio introduction to the scope of this presentation: The video below is a basic introduction to the tax laws of the United States as they apply to the foreign investor. Presentation Resources: Presentation slides download as pdf A basic introduction to the tax laws of the United States as they apply to that… Read More »
This article has been translated into Deutsch – A general overview of United States Taxation of Foreign Investors
Besteuerung von ausländischen Investoren in den U.S.A. by Richard S. Lehman Esq. U.S.-Besteuerung von ausländischen Firmen und nicht-ansässigen Ausländern Allgemeine Regeln Steuerplanung vor der Einwanderung in die U.S.A. Steuerplanung für den ausländischen Immobilien-Investor EINFÜHRUNG Die Vereinigten Staaten waren seit langem ein sicherer Hafen für ausländische Investoren gewesen. Jetzt sind sie nicht nur ein sicherer… Read More »
ebooks now available from Amazon by Tax Attorney Richard S. Lehman, Esq.
Steuerplanung für Ausländische Anleger, die in U.S. Immobilien investieren wollen US: https://www.amazon.com/dp/B00DGVGSUG FR: https://www.amazon.fr/dp/B00DGVGSUG BR: https://www.amazon.com.br/dp/B00DGVGSUG IN: https://www.amazon.in/dp/B00DGVGSUG ES: https://www.amazon.es/dp/B00DGVGSUG CA: https://www.amazon.ca/dp/B00DGVGSUG UK: https://www.amazon.co.uk/dp/B00DGVGSUG IT: https://www.amazon.it/dp/B00DGVGSUG MX: https://www.amazon.com.mx/dp/B00DGVGSUG DE: https://www.amazon.de/dp/B00DGVGSUG JP: https://www.amazon.co.jp/dp/B00DGVGSUG AU: https://www.amazon.com.au/dp/B00DGVGSUG
