Aside from planning for the taxation of U.S.-sourced rental income, the foreigner must plan for the disposition of the USRP pursuant to a sale. The taxation of gain realized by a foreigner on the sale ...

Proposed Section 899 would increase the net income and withholding tax rates on U.S.-source income for non-U.S. persons who are classified as “applicable persons.” Applicable persons include ...

In 2022, the National Association of Realtors (NAR) reported that 24% of international investments in real estate took place in Florida. With its beautiful beaches and endless summer weather, that ...

FIRPTA withholding is a critical component of real estate transactions involving foreign investors in the United States. Manhattan real estate attorney Peter Zinkovetsky ( ) of Avenue Law Firm offers ...