Posts in FIRPTA.
On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) as part of the Consolidated Appropriations Act, 2016. The new PATH Act reforms the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA). Changes to FIRPTA include increased withholding generally and a new residential withholding threshold. These and other PATH Act changes are predicted to encourage increased foreign investment in United States commercial real estate. FIRPTA is a tax law that requires foreign persons to pay United States income tax on gains ...
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