Foreign Investors Real Property Tax Act: Historical Perspective and Critical Evaluation
William D. Metzger
Western New England University School of Law
Western New England Law Review, Vol. 5, p.161, 1982
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 estateAccepted Paper Series
Date posted: December 15, 2011 ; Last revised: December 28, 2011
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