Foreign Investment in the United States: Tax and Related Matters

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.

Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Basic Course Information

Participants will acquire knowledge and practical how-to approaches on foreign investment in the United States and 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