International Tax Services

U.S. Tax Considerations:

• A complex area, but well worth it to know the rules and get advice before you purchase
• Income Tax
• Estate Tax

U.S. Tax Consequences depend on (taxation level and yearly reporting obligations)

• Purpose of the real estate (hold and enjoy, buy/sell, rental activity)
• Do you come from a treaty jurisdiction (U.S. have income tax treaties with 60+ countries)
• Number of investors
• Persons holding title to property (legal entity, type of legal entity, individual person etc.)

Other issues to consider:

• Debt financing
• Management of property
• Tax savings strategies (cost segregation studies)

Kate Fishers, CPA, Principal
International Services, CliftonLarsonAllen LLP

Direct 407-802-1206
kate.fishers@CLAconnect.com

Main 407-802-1200, Fax 407-802-1250
420 South Orange Avenue, Suite 500, Orlando, FL 32801
CLAconnect.com