This document discusses various structures for foreign investment in U.S. real estate to minimize taxes, including owning property through a U.S. corporation or non-U.S. corporation, partnerships, and transferring properties between family members. It provides examples of different ownership structures and compares individual and corporate tax rates on income and capital gains.
Brian was invited to an event in Palo Alto hosted by the Asian Commercial Professional to discuss the procedures and tax implications on Foreigners investing in real property in the U.S.
Planning strategies for owning U.S. assets or operating a business in the U.S. Presented by Brent Hoshizaki, CPA, CA, CPA (Washington), Sheryne Mecklai, CPA, CA, Noriko Tunnah, US CPA (New Hampshire) - with Manning Elliott LLP
Jimmy Gentry presents "SEC Documents" during Reynolds Business Journalism Week 2013.
Reynolds Business Journalism Week is an all-expenses-paid seminar for journalists looking to enhance their business coverage, and professors looking to enhance or create business journalism courses.
For more information about business journalism training, please visit businessjournalism.org.
Brian was invited to an event in Palo Alto hosted by the Asian Commercial Professional to discuss the procedures and tax implications on Foreigners investing in real property in the U.S.
Planning strategies for owning U.S. assets or operating a business in the U.S. Presented by Brent Hoshizaki, CPA, CA, CPA (Washington), Sheryne Mecklai, CPA, CA, Noriko Tunnah, US CPA (New Hampshire) - with Manning Elliott LLP
Jimmy Gentry presents "SEC Documents" during Reynolds Business Journalism Week 2013.
Reynolds Business Journalism Week is an all-expenses-paid seminar for journalists looking to enhance their business coverage, and professors looking to enhance or create business journalism courses.
For more information about business journalism training, please visit businessjournalism.org.
Bernstein invited Brian Rowbotham to be one of their panel speakers at a breakfast event in Palo Alto. The topic was on how to maximize the value of your business investment in the events of sale and IPO.
This is the first half of a presentation I gave at Pace University Law School's Program: New Directions: Practical Skills for Returning to Law Practice
http://web.pace.edu/page.cfm?doc_id=29130
This is Part 1 of a slide deck was presented by the University of Illinois Tax School in conjunction with a textbook entitled Limited Liability Companies: Electing Partnership vs. S Corporation Status. The presentation gives good background on various LLC topics (such as LLC formation, LLC operations, Distributions of an LLC, Sale of a Member Interest, Withdrawal of a Member, and Death of a Member). The textbook itself can be purchased at https://taxschool.illinois.edu/.
Americans abroad taxes and global financial accountability - awc-ff-april 2012June Edvenson
This is a presentation I gave in Oslo in April, 2012. It covers the basic tax and financial reporting requirements for Americans living and working abroad.
At KLS, our goal is to make financial planning work for you like it never has before through innovative and solution-focused thinking - such as this blog. Here we present our thoughts on investment trends, patterns, opportunities, strategies and tactics. We invite you to contribute to the conversation.
Great coverage has been given to the treatment of U.S. citizens at foreign financial institutions. Whether the foreign banks want the U.S. clients or not should not deter foreigners from looking to the United States for investment opportunities. Great tax advantages exist for immigrants and foreign investors.
2019 Greek Tech Finance Network Presentation on US Entity Structures: Legal, ...marathonvc
Our fast-growing startup community has oftentimes seen companies that start from Greece expand overseas to the point where most of their revenue originates from the United States.
Marathon hosted the Greek Tech Finance Network event with an agenda devoted to Greek startups entering the US, offering practical insights on US incorporation, tax and intellectual property matters.
Top 5 us tax issues for canadians | the accounting and taxShirsendu Kar
Searching for Tax Consultants in Toronto? The Accounting and Tax among the top expats tax consultants Accounting, Bookkeeping, Payroll, Financial Statements
visit us - theaccountingandtax.com/
Every Details related to the Startup India ,Modi Action Plane,Latest Startup Report by government,Important points,eligible legal entity,inter ministerial board, startup that is considered eligible,Funding Related questions, top flourishing cities, most profitable type of small businesses and their net profit margins, startups that are changing the face of virtual reality in India,benefit, anylysis
Bernstein invited Brian Rowbotham to be one of their panel speakers at a breakfast event in Palo Alto. The topic was on how to maximize the value of your business investment in the events of sale and IPO.
This is the first half of a presentation I gave at Pace University Law School's Program: New Directions: Practical Skills for Returning to Law Practice
http://web.pace.edu/page.cfm?doc_id=29130
This is Part 1 of a slide deck was presented by the University of Illinois Tax School in conjunction with a textbook entitled Limited Liability Companies: Electing Partnership vs. S Corporation Status. The presentation gives good background on various LLC topics (such as LLC formation, LLC operations, Distributions of an LLC, Sale of a Member Interest, Withdrawal of a Member, and Death of a Member). The textbook itself can be purchased at https://taxschool.illinois.edu/.
Americans abroad taxes and global financial accountability - awc-ff-april 2012June Edvenson
This is a presentation I gave in Oslo in April, 2012. It covers the basic tax and financial reporting requirements for Americans living and working abroad.
At KLS, our goal is to make financial planning work for you like it never has before through innovative and solution-focused thinking - such as this blog. Here we present our thoughts on investment trends, patterns, opportunities, strategies and tactics. We invite you to contribute to the conversation.
Great coverage has been given to the treatment of U.S. citizens at foreign financial institutions. Whether the foreign banks want the U.S. clients or not should not deter foreigners from looking to the United States for investment opportunities. Great tax advantages exist for immigrants and foreign investors.
2019 Greek Tech Finance Network Presentation on US Entity Structures: Legal, ...marathonvc
Our fast-growing startup community has oftentimes seen companies that start from Greece expand overseas to the point where most of their revenue originates from the United States.
Marathon hosted the Greek Tech Finance Network event with an agenda devoted to Greek startups entering the US, offering practical insights on US incorporation, tax and intellectual property matters.
Top 5 us tax issues for canadians | the accounting and taxShirsendu Kar
Searching for Tax Consultants in Toronto? The Accounting and Tax among the top expats tax consultants Accounting, Bookkeeping, Payroll, Financial Statements
visit us - theaccountingandtax.com/
Every Details related to the Startup India ,Modi Action Plane,Latest Startup Report by government,Important points,eligible legal entity,inter ministerial board, startup that is considered eligible,Funding Related questions, top flourishing cities, most profitable type of small businesses and their net profit margins, startups that are changing the face of virtual reality in India,benefit, anylysis
Architecture After the Industrial Revolutionnichols4
From the Chrystal Palace in London and the Eiffel Tower in Paris to the sky scrapers of New York and Frank Lloyd Wright's Falling Water, we'll explore some foundational movements in architecture in the last 150 years.
Zinnov Management Consulting takes a look at the potential for evolution of smart cities in the Indian geography trough the lens of critical parameters.
Original air date: Jan. 25, 2018
Recording available at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country’s tax laws. These changes generally are effective in 2018 and impact every taxpayer. International taxation received significant changes, with provisions related to participation exemption, mandatory repatriation tax, U.S. base erosion, global intangible low-taxed income, foreign-derived intangible income, foreign tax credits, Subpart F, and sale of partnership interests.
We will focus on the manner in which international businesses are impacted by the new law, and will offer insight about how international businesses and investors should respond to the new provisions.
As an alumni to the courses taught by Professor Alan Cerf at UC Berkeley, Brian Rowbotham and Cindy Hsieh returns to campus each semester to be a guest lecturer for the new classes.
Business into the United States – how tax issues drive business decision. Slides from Mark Mitchell of GMM Delaware LLC presented on 21st April at the Vancouver Club.
how can i use my minded pi coins I need some funds.DOT TECH
If you are interested in selling your pi coins, i have a verified pi merchant, who buys pi coins and resell them to exchanges looking forward to hold till mainnet launch.
Because the core team has announced that pi network will not be doing any pre-sale. The only way exchanges like huobi, bitmart and hotbit can get pi is by buying from miners.
Now a merchant stands in between these exchanges and the miners. As a link to make transactions smooth. Because right now in the enclosed mainnet you can't sell pi coins your self. You need the help of a merchant,
i will leave the telegram contact of my personal pi merchant below. 👇 I and my friends has traded more than 3000pi coins with him successfully.
@Pi_vendor_247
The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Even tho Pi network is not listed on any exchange yet.
Buying/Selling or investing in pi network coins is highly possible through the help of vendors. You can buy from vendors[ buy directly from the pi network miners and resell it]. I will leave the telegram contact of my personal vendor.
@Pi_vendor_247
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Vighnesh Shashtri
In India, financial inclusion remains a critical challenge, with a significant portion of the population still unbanked. Non-Banking Financial Companies (NBFCs) have emerged as key players in bridging this gap by providing financial services to those often overlooked by traditional banking institutions. This article delves into how NBFCs are fostering financial inclusion and empowering the unbanked.
Resume
• Real GDP growth slowed down due to problems with access to electricity caused by the destruction of manoeuvrable electricity generation by Russian drones and missiles.
• Exports and imports continued growing due to better logistics through the Ukrainian sea corridor and road. Polish farmers and drivers stopped blocking borders at the end of April.
• In April, both the Tax and Customs Services over-executed the revenue plan. Moreover, the NBU transferred twice the planned profit to the budget.
• The European side approved the Ukraine Plan, which the government adopted to determine indicators for the Ukraine Facility. That approval will allow Ukraine to receive a EUR 1.9 bn loan from the EU in May. At the same time, the EU provided Ukraine with a EUR 1.5 bn loan in April, as the government fulfilled five indicators under the Ukraine Plan.
• The USA has finally approved an aid package for Ukraine, which includes USD 7.8 bn of budget support; however, the conditions and timing of the assistance are still unknown.
• As in March, annual consumer inflation amounted to 3.2% yoy in April.
• At the April monetary policy meeting, the NBU again reduced the key policy rate from 14.5% to 13.5% per annum.
• Over the past four weeks, the hryvnia exchange rate has stabilized in the UAH 39-40 per USD range.
What website can I sell pi coins securely.DOT TECH
Currently there are no website or exchange that allow buying or selling of pi coins..
But you can still easily sell pi coins, by reselling it to exchanges/crypto whales interested in holding thousands of pi coins before the mainnet launch.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and resell to these crypto whales and holders of pi..
This is because pi network is not doing any pre-sale. The only way exchanges can get pi is by buying from miners and pi merchants stands in between the miners and the exchanges.
How can I sell my pi coins?
Selling pi coins is really easy, but first you need to migrate to mainnet wallet before you can do that. I will leave the telegram contact of my personal pi merchant to trade with.
Tele-gram.
@Pi_vendor_247
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
how can I sell my pi coins for cash in a pi APPDOT TECH
You can't sell your pi coins in the pi network app. because it is not listed yet on any exchange.
The only way you can sell is by trading your pi coins with an investor (a person looking forward to hold massive amounts of pi coins before mainnet launch) .
You don't need to meet the investor directly all the trades are done with a pi vendor/merchant (a person that buys the pi coins from miners and resell it to investors)
I Will leave The telegram contact of my personal pi vendor, if you are finding a legitimate one.
@Pi_vendor_247
#pi network
#pi coins
#money
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
NO1 Uk Rohani Baba In Karachi Bangali Baba Karachi Online Amil Baba WorldWide...Amil baba
Contact with Dawood Bhai Just call on +92322-6382012 and we'll help you. We'll solve all your problems within 12 to 24 hours and with 101% guarantee and with astrology systematic. If you want to take any personal or professional advice then also you can call us on +92322-6382012 , ONLINE LOVE PROBLEM & Other all types of Daily Life Problem's.Then CALL or WHATSAPP us on +92322-6382012 and Get all these problems solutions here by Amil Baba DAWOOD BANGALI
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how to swap pi coins to foreign currency withdrawable.DOT TECH
As of my last update, Pi is still in the testing phase and is not tradable on any exchanges.
However, Pi Network has announced plans to launch its Testnet and Mainnet in the future, which may include listing Pi on exchanges.
The current method for selling pi coins involves exchanging them with a pi vendor who purchases pi coins for investment reasons.
If you want to sell your pi coins, reach out to a pi vendor and sell them to anyone looking to sell pi coins from any country around the globe.
Below is the contact information for my personal pi vendor.
Telegram: @Pi_vendor_247
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the Telegram username
@Pi_vendor_247
1. Best Structure for Investment in U.S. Real Estate from Guangzhou… … to San Francisco Cindy Hsieh Brian Rowbotham chsieh@rowbotham.com [email_address]
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5. CN BVI U.S. Properties U.S. & Non-U.S. Stocks & Bonds Typical “One-Stop Shop” Solution Ownership of U.S. real property by non-U.S. person + Estate tax protection + No gift tax on transfers of non-U.S. stock – U.S. real estate gains in BVI taxed at combined federal and state income tax rate of 40% – Possible “branch profits tax” on “dividend equivalent”
6. U.S. Gift & Estate Taxes Gift Tax U.S. Property $13,000 per year per donee Property outside U.S. -0- Estate Tax U.S. Property $60,000 Property outside U.S. -0- U.S. Real Estate Gift Tax Estate Tax Direct ownership X X Ownership of U.S. Corporation -0- X Ownership of Non-U.S. Corporation -0- -0- Ownership Interest in Partnership -0- * * Not clear in law Chinese Nationals Not Resident in U.S.
7. Compare Sale of Investment Property Buy Property $100 Sell Property 200 Gain $100 A) Individual Tax Federal State Total Tax Gain of $100 15% 6% $21 ******** Compared ******** B) Corporation Tax (1) Income Tax Gain of $100 34% 6% $40 (2) Tax on Dividend Distribution Balance after 40% tax 30% -0- Withholding tax x 60% 18% $18 Total Tax (40% + 18%) = $58 Example of Individual vs. Corporate Tax Rates
8. Federal Tax Operating Income Sale of Property Personal Tax Returns Due 35% 35% 35% 35% 35% 15% 15% 35% 35% 35% Yes Yes No No No CN USRP CN CN USRP USRP U.S. Inc. Non-U.S. Corp. U.S. Inc. CN USRP Non-U.S. Corp. Ownership Structures for U.S. Real Property CN USRP LLC
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10. Real Estate Investment Fund Structure U.S. Withholding Taxes GP CN CN Separate LLCs Limited liability Federal Withholding Taxes 35% on operating income Sale by Partnership – withholding tax 15% Individuals, 35% Corporations U.S. Fund Non-U.S. Corp USRP USRP USRP Management Fees Cayman LLC Partners Withholding tax paid on income U.S. LLC U.S. LLC U.S. LLC
11. Avoiding Transfer Taxes by Selling Property to Relatives CN Parents Prop 1 Prop 2 Prop 3 Sale To Children C1 C2 C3 U.S. or Foreign Cost $100 FMV 101 Gain $ 1 - Sale at depressed values avoids - gift tax - estate tax [for generations] - Minimizes income tax [15% rates today] - Dynasty trusts avoids tax for future generations
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13. Gift & Estate Tax Rates 2011 FEDERAL ESTATE AND GIFT TAX RATE SCHEDULE
![Best Structure for Investment in U.S. Real Estate from Guangzhou… … to San Francisco Cindy Hsieh Brian Rowbotham chsieh@rowbotham.com [email_address]](https://image.slidesharecdn.com/guangzhourei-110413094212-phpapp01/85/Best-Structure-for-Investment-in-U-S-Real-Estate-1-320.jpg)
![Example 1: Gap Building ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)