| Autor: |
Schneidman, Leonard, Sherman, William B. |
| Předmět: |
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| Zdroj: |
Proceedings of the Institute on Federal Taxation; 2012, p1-46, 46p |
| Abstrakt: |
The article focuses on the investment in the U.S. assets and the related tax consequences. The problems faced in relocating to the U.S. and its tax implications are considered. The concept of pre-immigration tax planning and the rules related to the taxation in income, estate and gift for the non residents of the U.S. is discussed. The need of taking informed decisions for minimizing tax liabilities and the professional and ethical standards of the tax practitioners are also discussed. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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