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近年来,越来越多的中国公司及个人投资者投资于美国的房地产及相关产业。在投资人取得收益时,美国的《境外投资者房地产税收法令》(“FIRPTA”)可能会对其产生较大的税务影响,但该影响在投资之前却常被投资人所忽视。对此,德勤团队详细分析了FIRPTA及其税务影响,并对中国投资者进行了风险提示。
In recent years, more and more Chinese companies and individual investors have invested in real estate and related industries in the United States. When investors make a profit, the United States Foreign Investors Real Estate Tax Act (“FIRPTA”) may have a large tax effect on them, but the impact is often overlooked by investors before investing. In this regard, the Deloitte team analyzed in detail FIRPTA and its tax implications, and conducted a risk alert to Chinese investors.