A foreign investor, not engaged in a U.S. trade or business, can sell stock in a U.S. corporation without fear of U.S. tax liability (with the notable exception of stock in certain U.S. corporations heavily invested in U.S....more
On December 18, 2015, President Obama signed into law the Consolidated Appropriations Act, 2016, an omnibus spending bill, with a division referred to as the Protecting Americans From Tax Hikes Act of 2015 (the “Act”), which...more
1/12/2016
/ Dividends ,
FIRPTA ,
Foreign Investment ,
Hedge Funds ,
Mortgage REITS ,
Pensions ,
Protecting Americans from Tax Hikes (PATH) Act ,
Real Estate Investments ,
REIT ,
Securities ,
Tax-Free Spin-Offs