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U.S. Tax Guide

Investment Taxation

Information provided on this site is for general guidance only and is often simplified. Actual IRS procedures are complex, and taxpayers should obtain professional assistance or use IRS sources for complete information.

Investment Taxation

The basis and rates of federal taxation of individuals, including estate tax, and information about how to file. There is a comprehensive review of recent developments in the world of tax shelters, and a guide to tax-efficient retirement and pension schemes.

Taxation Of Investment In The U.S.
An overview of the taxation of investment by individuals, at home and overseas.
Taxation of Dividends »
Taxation of Capital Gains »

Offshore Investment
The IRS is tough on offshore investment; but there are some legal ways of minimizing the taxation of overseas investment.
Overseas Investment Income »

Venture Capital
Tax-efficient ways of corporate investment using private finance and venture capital.
The U.S. Venture Capital Sector »
Corporate Organisation of VC Firms in the U.S. »
Exiting a Venture Capital Investment »
The U.S. Tax Regime for Venture Capital »
Policy Issues Affecting Venture Capital »

Film Finance
Federal tax incentive programs to support film production.
The United States Film Industry »
'Runaway' Productions »
Legislative Support For Film Production »
The American Jobs Creation Act of 2004 »
State Tax Incentive Regimes For Film Production »
The Jobs & Growth Tax Relief Reconciliation Act 2003 »

Forest Finance
Federal and state programs offering tax incentives to timber production; how to use the Tax Code to minimize taxes on lumber production.
The Economics of Forestry in the U.S. »
U.S. Forestry Taxation »
Calculation of Taxable Income »
Establishing The 'Basis' of Forestry Assets »
Casualty Losses »
Capital Gains Holding Requirements »

Qualified Intermediaries
The rules covering the imposition of withholding tax on returns from investment by 'paying agents' at home and overseas.
Introduction: What The Legislation Does »
The Legislation »
Approved Countries With 'Attachments' »
Supplementary IRS Documentation »

Delaware Tax Guide

More than half of the Fortune 500 companies are incorporated in Delaware as a result of its favorable tax regimes.

View our Delaware section

U.S. Tax Treaty Developments

Treaty Update: Liechtenstein - United States
28 March, 2018
Liechtenstein and the United States are newly engaged in negotiations towards a DTA.
Treaty Update: United States - Armenia
20 February, 2018
US Treasury Secretary Steven Mnuchin on February 6, 2018, agreed to pursue DTA negotiations with Armenia.
Treaty Update: Taiwan - United States
11 January, 2018
Taiwanese Premier Lai Ching-Te has directed the Ministry of Finance to work towards a Taiwan-US tax treaty.
Treaty Update: Vietnam - United States
07 March, 2017
According to recent media reports, Vietnam will soon ratify its new DTA with the United States.
Treaty Update: United States - Argentina
12 October, 2016
Speaking on September 26, US Treasury Secretary Jack Lew disclosed that the US and Argentina are to negotiate a comprehensive double taxation agreement.