Monthly Archives: October 2003

This internet thing might be real, after all

There’s magic in electrons. Buy more domain names, post to the web, get a telephone call.

Speech materials: taxation of nonresident individuals

Speech materials: how the U.S. taxes nonresident alien individuals. Download available.

Speech materials: FIRPTA

Download my speech materials for a speech I’m giving on the taxation of nonresident investors in U.S. real estate.

New IRS regulations for nonresident real estate investors

Here’s a link to the IRS website for the new Regulations governing foreign investors in U.S. real estate. It covers withholding, the use of taxpayer identification numbers, how disregarded entities are treated in the withholding context, and even (miracle of miracles) the use of Section 121 by a nonresident alien.

New California Water's Edge Law

California has just enacted a change to the water’s edge election rules. If the Franchise Tax Board wants a piece of your multinational income (and they always do), you need to know about this. The new law makes it a bit harder to goof things up. It’s a good thing. (Registered trademark, all rights reserved, Martha Stewart).

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