Appel in 'Journal of Taxation and Regulation of Financial Institutions'

New York Counsel Alan Appel authored an article for the May-June edition of the Journal of Taxation and Regulation of Financial Institutions on the basic principles of U.S. federal income tax liability under the Foreign Investment in Real Property Tax Act of 1980 and the withholding mechanism that ensures collection of the tax. His article also set forth some structuring alternatives to limit a foreign investor’s tax exposure with respect to the ownership and subsequent disposition of U.S. real estate. Click here to read the article.