FIRPTA: Withholding of Tax on Dispositions of United States Real Property

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FIRPTA: Withholding of Tax on Dispositions of United States Real Property Under the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA), the sale or other taxable disposition of United States real property by a foreign person is subject to income tax withholding. U.S. income tax treaties generally allow for such U.S. taxation. The […]