News & Analysis as of

Tax Liability Foreign Investment Taxation

Vinson & Elkins LLP

Senate Draft Tax Provisions Impacting REITs and Foreign Investors

Vinson & Elkins LLP on

On June 16, 2025, the Senate Finance Committee released its draft tax title for inclusion in the Senate’s version of the budget reconciliation bill, known as the “One Big Beautiful Bill Act” (the “OBBBA”). While the Senate...more

Farrell Fritz, P.C.

Sales of Real Estate Involving Non-U.S. Sellers – FIRPTA Considerations for Both Parties

Farrell Fritz, P.C. on

Transactions involving the disposition of a U.S. real property interest (“USRPI”) by a foreign person (i.e., a nonresident alien individual or foreign entity, the seller) are subject to the Foreign Investment in Real Property...more

Wilson Sonsini Goodrich & Rosati

The Non-U.S. Start-Up’s Guide to Navigating the U.S. Tax Implications of U.S. VC Investment

U.S. start-up investors are increasingly looking overseas for investment opportunities. As U.S. investment in UK and other non-U.S. start-ups rises, founders of those start-ups should be aware of the potential impact of the...more

Hogan Lovells

Non-resident SDLT surcharge: adding 1% and more complexity

Hogan Lovells on

When the government announced in 2018 that foreign investors into the UK property market were to be targeted with an additional SDLT levy, we said that the devil would be in the detail....more

Hogan Lovells

Dancing To The Wrong Tune? Theresa May’s Additional SDLT Levy On Foreign Buyers

Hogan Lovells on

Theresa May’s announcement at the Conservative Party conference that foreign investors into the UK property market were going to be targeted with an additional SDLT levy has caused further consternation within the industry....more

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