University of Miami Law Review


Bruce Zagaris


The author reviews the current increased activity in and attractiveness of investment in United States real estate by nonresident aliens. The article discusses the various favorable and unfavorable aspects of such investment with emphasis on American and foreign tax laws, as well as other restrictions. Questions are raised and pitfalls are anticipated with awareness as the goal rather than a definitive answer to every question. The author concludes by discussing treaties and how their use can work to the substantial benefit of the foreign investor,

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