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- W2262838555 abstract "This Article discusses the U.S. federal tax treatment of foreign investors in investment that are entitled to special tax treatment as regulated investment companies (RICs) or estate investment trusts (REITs) under subchapter M of the Code. Part II of this Article provides some general background information on RICs and briefly describes the federal income tax treatment of RICs under subchapter M and certain relevant aspects of investment company regulation under the Investment Company Act of 1940 (1940 Act). Part III describes the federal income tax treatment of RIC shareholders generally. Part IV analyzes the federal income and estate tax treatment of foreign investors in RICs, compares such treatment to the treatment of portfolio investments in stocks and securities made directly by foreign investors, analyzes the treatment of RIC dividends under income tax treaties, and discusses legislative proposals to change the income and estate tax treatment of foreign investors in RICs. Part V provides some general background information on REITs and briefly describes the federal income tax treatment of REITs under subchapter M. Part VI describes the federal income tax treatment of REIT shareholders generally. Part VII analyzes the federal income and estate tax treatment of foreign investors in REITs, compares such treatment to the treatment of direct investment in real estate, and discusses the applicability of income tax treaties. Part VIII provides some reflections and recommendations." @default.
- W2262838555 created "2016-06-24" @default.
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- W2262838555 date "2003-08-29" @default.
- W2262838555 modified "2023-09-25" @default.
- W2262838555 title "Foreign Investors in RICs and REITs" @default.
- W2262838555 hasPublicationYear "2003" @default.
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