Structuring Foreign Investments in the U.S. (On-Demand)

$169.00

Foreign investments in U.S. real estate are at an all-time high. And more are anticipated after the passing of the Tax Cuts and Jobs Act (2017). These investments are subject to FIRPTA and require sophisticated structuring in order to avoid adverse tax consequences.

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Event Details

Course Type

Course Instructor

Lazaro J. Mur, Esq.

Original Date Of Course

General Credits

2

Course Description

Foreign investments in U.S. real estate are at an all-time high. And more are anticipated after the passing of the Tax Cuts and Jobs Act (2017). These investments are subject to FIRPTA and require sophisticated structuring in order to avoid adverse tax consequences.

Principles

This course alerts and informs practitioners on key and critical mistakes to avoid when structuring foreign investments in the U.S., such as:

  • Having adverse FIRPTA tax issues as a result of not naming the proper party and/or entity in the Purchase & Sale Agreement;
  • Not understanding the economics of the deal;
  • Not understanding with the tax ramifications of the transaction;
  • Not utilizing the proper investment vehicle resulting in inadvertent Branch Profit Tax exposure;
  • Not understanding Foreign Companies and Foundations and their proper use; and
  • Not properly documenting and implementing the Dual Entity Ownership Structure.

Syllabus

  1. Overview – discussion of mistakes to avoid when structuring foreign investments in the U.S.:
  2. Introduction to FIRPTA;
  3. Taxation of Income from U.S. Real Estate;
  4. U.S. Tax Implications of Specific Investment Vehicles; and
  5. Disposition of U.S. Real Estate Investments.

Instructor

Lazaro J. Mur, Esq.

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