Abstract
As with real estate investments, foreign investors in stocks, securities, and commodities and depositors in banks and similar institutions need to determine if their investment or deposit will be considered effectively connected with a U.S. trade or business. If it is effectively connected, then normal U.S. tax rates will apply and deductions will be allowed. If it is not effectively connected, then the special rate of tax (or lower treaty rate) will apply without allowance for deductions.
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© 1983 Springer Science+Business Media New York
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Brundage, P., Starchild, A. (1983). Investments in stocks, securities, and commodities and deposits in banks and similar institutions. In: Tax Planning for Foreign Investors in the United States. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4472-0_4
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DOI: https://doi.org/10.1007/978-94-017-4472-0_4
Publisher Name: Springer, Dordrecht
Print ISBN: 978-94-017-4474-4
Online ISBN: 978-94-017-4472-0
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