Entin: Tax Reform Presents Opportunities for Foreign Investors in U.S. Businesses Holland & Knight Alert (Feb. 20, 2020)

Seth J. Entin, of Holland & Knight, has published an article, Tax Reform Presents Opportunities for Foreign Investors in U.S. Businesses Holland & Knight Alert (Feb. 20, 2020). The abstract is as follows:

  • The U.S. Tax Cuts and Jobs Act (the TCJA), which was enacted at the end of 2017, dramatically changed the U.S. cross-border tax regime, including many reforms that focus on multinational corporations. However, some lesser known TCJA provisions apply to foreign individuals.
  • This Holland & Knight alert addresses a change to the U.S. “S” corporation rules that presents interesting opportunities for foreign individuals who wish to restructure their investments in U.S. real estate or operating businesses. 
  • This alert also includes a case study that demonstrates, in general terms, key U.S. income tax savings that can be obtained by converting from a “C” corporation structure to an “electing small business trust” (ESBT)/S corporation structure.

To see full article, click Entin: Tax Reform Presents Opportunities for Foreign Investors in U.S. Businesses Holland & Knight Alert (Feb. 20, 2020).

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal..

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