Structuring Foreign Investment in the United States

Structuring foreign investment in the U.S. is a hot topic.  With lots of money pouring into the U.S. from the BRIC countries a lot of practitioners find themselves representing foreign clients. Representing such clients requires an understanding of U.S. taxation of...

A Primer on International Taxation

Jacob Stein provides a detailed overview of inbound taxation (foreigners doing business or investing in the U.S.) focusing on important aspects such as income taxes applicable to non-resident aliens, pre-immigration planning, FIRPTA, and ownership structures for...