Reprinted with permission from Tax Notes, April 2017

In this report, Wallwork explores how inbound U.S. real estate investments will be affected by the Obama administration's final partnership tax rules on bottom-dollar obligations and disguised sales. He proposes modifications, short of full repeal, that President Trump's Treasury Department could enact to clarify the regulations and promote foreign investment in U.S. real estate without much loss in tax collection. Read More

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