Border Crossing - 1st Quarter 2012
Please note there is a correction to the edition of Border Crossing posted on 19 January regarding the article Foreign Investment in US Real Estate which contained an error regarding the US taxation on the sale of a foreign corporation’s shares. This statement should have said: A sale of a foreign corporation’s shares is not taxable in the US. A sale of a US Corporation’s shares due to its classification as a US Real Property Holding Company (USRPHC) would generally be taxable under the US FIRPTA rules (more fully discussed below).
Border Crossing - September 2011
Border Crossing - April 2011
Border Crossing - January 2011
Border Crossing - August 2010
Border Crossing - April 2010
Border Crossing - January 2010
