Abstract
Foreign investments in U.S. real estate and securities, which were discussed in Chapters 3 and 4 respectively, are characterised as passive investments because they usually do not require the active and continual participation of the foreign investor. In fact, the investor can usually remain outside the U.S. and still exercise adequate control over the investment.
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© 1983 Springer Science+Business Media New York
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Brundage, P., Starchild, A. (1983). Engaging in a U.S. trade or business. In: Tax Planning for Foreign Investors in the United States. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4472-0_5
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DOI: https://doi.org/10.1007/978-94-017-4472-0_5
Publisher Name: Springer, Dordrecht
Print ISBN: 978-94-017-4474-4
Online ISBN: 978-94-017-4472-0
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