Michael Karlin was invited to present at New York University’s 70th annual Institute on Federal Taxation alongside Michael Hirschfeld of Dechert LLP. The 2011 presentation entitled, “Foreign Investment in U.S. Real Estate” provides insight into basic income tax rules including capital gains, operating income interest, and dividends, and gift and estate tax considerations as they relate to cross-border real property. It further outlines the tax considerations of FIRPTA, FATCA, partnerships, and interactions in relation to withholding, concluding with how careful attention to the client’s objectives can aid planning structure and other needed elements.
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