Page 65 - International Taxation IRS Training Guides

Individuals Investing in Foreign Entities

 A U.S. individual may invest or conduct foreign

activities through a foreign corporation or
a foreign

pass-through entity.

 The individual
may seek to minimize U.S. tax by

choosing a particular investment
vehicle for his/her
foreign activities.

 Therefore,
it is important to understand the differing

tax
results of each entity type.

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