This section of the Offshore Tax Manual is an introduction to the U.S. tax rules applicable to investments purchased and held outside the U.S., including foreign mutual funds (PFICs), foreign corporation stock, foreign partnerships and limited liability companies, foreign annuities, foreign life insurance and foreign real estate.

 

The Offshore Tax Manual - Chapter 3  - Tax Angles for Offshore Investors Why Invest Offshore?  Basic U.S. Tax Rules  The Foreign Tax Credit  U.S. S.E.C. Exemptions and Restrictions  Tax Traps for U.S. Investors  Offshore Banking  Currency Gains And Losses  Investing In Foreign Debt Obligations  Investing In Commodities, Metals And Currencies Offshore  Investing In Foreign Real Estate  Direct Ownership Of Foreign Securities (Stocks & Bonds)  Foreign Mutual Funds & Investment Companies  Foreign Partnerships And Joint Ventures  Foreign Corporations And IBCs  Foreign Trusts  Foreign Annuity Contracts Foreign Life Insurance Contracts

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