Article Title
Abstract
This article, while broad in scope, is narrow in focus. It aims solely at those aspects of the United States' internal tax laws which should be considered by the foreign investor in planning for his investment. These tax considerations may affect the structure of operation of the business enterprise in the United States. The article is not intended as a short course in United States taxation, and the reader should be aware that the complexities of the United States Internal Revenue Code and the regulations issued thereunder are so great that no particular fact situation can be correctly analyzed except after detailed study by a tax professional.
Recommended Citation
Alan G. Cohate, United States Taxation of Foreign Direct Investment, 1 Penn St. Int'l L. Rev. 35 (1982).