United States Taxation of Foreign Investors – General Overview
The U.S. Taxation Patterns of Foreign Investors;
The Effect of Bi Lateral Treaties on Various Types of Income Earned by Foreign Investors
The Two Taxation Patterns of Foreign Investors;
Taxation of Effectively Connected Income;
Income, Estate and Gift Taxation of Interest, Dividends, Capital Gains, and other Income;
Exceptions to the General Rules
Exceptional Circumstances and Special Tax Benefits for Foreign Investors;
Tax Planning Structures for Different Types of United States Income;
Taxation of Trusts Earning United States Income.
Tax Traps that are Unique to the Foreign Investor
Table of Contents
There is no CPE credit at this time.