The President signed into law the Tax Relief, Unemployment Insurance, Reauthorization, and Job reation Act of 2010 on December 17, 2010. The new law included many provisions that are retroactive to January 1, 2010
The following is an explanation of U.S. income tax issues of foreign nationals regarding a contemplated U.S. inbound investment transaction by a foreign individual or corporation duly organized and operating outside the U.S.
