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Primary Article

U.S. Tax Planning Considerations for Investments in Foreign Portfolio Companies

A Dollar of Prevention Is Worth a Pound (or Euro) of Cure

David M. Neuenhaus and Francis J. Helverson
The Journal of Private Equity Winter 2004, 8 (1) 76-83; DOI: https://doi.org/10.3905/jpe.2004.450954
David M. Neuenhaus
A partner in Neuenhaus Helverson in Morristown, NJ.
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  • For correspondence: dneuenhaus@uslawadvisers.com
Francis J. Helverson
A partner in Neuenhaus Helverson.
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  • For correspondence: fhelverson@uslawadvisers.com
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Abstract

Foreign investment by U.S. funds is increasingly common. Foreign investment involves complex U.S. tax issues that differ from those encountered in the purely domestic context. This article provides a road map to help advisors and fund professionals better understand a number of the important considerations. The article is not written in technical “tax speak,” and is intended to be accessible to readers with a non-tax background. It provides an overview of the tax considerations involved in making and holding foreign portfolio investments, a description of the tax treatment of the various participants, and then applies the concepts to three simplified common investment structures.

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The Journal of Private Equity
Vol. 8, Issue 1
Winter 2004
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U.S. Tax Planning Considerations for Investments in Foreign Portfolio Companies
David M. Neuenhaus, Francis J. Helverson
The Journal of Private Equity Nov 2004, 8 (1) 76-83; DOI: 10.3905/jpe.2004.450954

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U.S. Tax Planning Considerations for Investments in Foreign Portfolio Companies
David M. Neuenhaus, Francis J. Helverson
The Journal of Private Equity Nov 2004, 8 (1) 76-83; DOI: 10.3905/jpe.2004.450954
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