Download this Paper Open PDF in Browser

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

41 Pages Posted: 15 Dec 2011 Last revised: 28 Dec 2011

William D. Metzger

Western New England University School of Law

Date Written: 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.

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

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: https://ssrn.com/abstract=1972407

William D. Metzger (Contact Author)

Western New England University School of Law ( email )

1215 Wilbraham Road
Springfield, MA 01119
United States

Paper statistics

Downloads
31
Abstract Views
339