Abstract

http://ssrn.com/abstract=1972407
 


 



Foreign Investors Real Property Tax Act: Historical Perspective and Critical Evaluation


William D. Metzger


Western New England University School of Law

1982

Western New England Law Review, Vol. 5, p.161, 1982

Abstract:     
This Article first discusses the United States tax treatment of foreigners generally and the pre-Foreign Investors Real Property Tax Act withholding and taxation scheme with respect to foreign investment in United States real estate. Then follows a discussion of the several ways in which foreign investors were, before the Act, able to avoid tax on the disposition of United States real estate and a critical evaluation of the Act's response to those avoidance methods. Finally, a discussion of the Act's enforcement provisions and a general discussion of withholding of tax on nonresidents is provided.

Number of Pages in PDF File: 41

Keywords: Foreign Investors Real Property Tax Act, foreign investment, United States real estate, taxes, tax law, property law and real estate

Accepted Paper Series





Download This Paper

Date posted: December 15, 2011 ; Last revised: December 28, 2011

Suggested Citation

Metzger, William D., Foreign Investors Real Property Tax Act: Historical Perspective and Critical Evaluation (1982). Western New England Law Review, Vol. 5, p.161, 1982. Available at SSRN: http://ssrn.com/abstract=1972407

Contact Information

William D. Metzger (Contact Author)
Western New England University School of Law ( email )
1215 Wilbraham Road
Springfield, MA 01119
United States

Feedback to SSRN


Paper statistics
Abstract Views: 229
Downloads: 27

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 0.281 seconds