Copying and distributing are prohibited without permission of the publisher

Foreign pension funds with US investments: Tax classification

10 July 2015

The tax classification of a foreign pension fund investing in the United States has major implications in terms of who is subject to tax, the applicable tax rate and the associated reporting obligations. Francis Helverson of WTS explains why pension funds with certain characteristics may have significant advantages over other pension funds as well as over other types of foreign investors.



The article you are trying to view is locked content, available only to subscribers and current trialists.





International Correspondents