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Inbound Investment Taxation Checklist
Basics of International Taxation 2014
Book Publication Date:
Foreign investors may have special tax status under the Internal Revenue Code. The checklist included here gives a list of basic questions an attorney should ask when advising a foreign investor about tax issues related to investment In a U.S. limited partnership.
PLI Item #:
International Law, Tax
"foreign governmental investor"
"effectively connected income"
"unrelated business taxable income"
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