-
U.S. Taxation
of Foreign Portfolio Investors
-
Basic Strategy
for Portfolio Investors
-
Effective Use of Tax Treaties
-
Classification
and Manner of Taxing Alien Individuals
-
Determination
of Residence for Income Tax Purposes
-
U.S.
taxation of Nonresident Aliens not Engaged in a U.S. Trade or
Business
-
Classification
of Income
-
Nonresident
Alien Individuals Engaged in a Trade or Business in the
U.S.
-
Determining
Whether Income is Effectively Connected
-
Indirect
Ownership of Portfolio Investments
-
How
U.S. Tax is Collected
-
Filing
of Income Tax Returns
-
Change
in the Residence of an Alien
