Foreign investors are prevalent in the United States in almost every form of investment; buying companies in the United States, trading and selling goods in the United States, and operating subsidiary businesses.  

The foreign investors’ tax in the United States is generally similar to the taxation of the American taxpayer, with several unique exceptions that become traps for unwary foreign investors.  This course will consider many of the traps and techniques for success when foreigners invest in the United States.

Learning Objectives
  • Explore the alternative U.S. tax patterns available to the foreign investor.
  • Identify the positive and negative aspects of tax planning techniques for the foreign investor.
  • Discover the legal methods of tax planning for United States income tax purposes.
  • Recognize the possible needs for planning for United States estate taxes.
Last updated/reviewed: August 27, 2023
3 Reviews (11 ratings)


Member's Profile
Good course on international tax matters. Good slides. A bit basic for the intermediate international tax professional.

Member's Profile
Richard’s course on taxation offoreign investments was well prepared and presented

Anonymous Author
Video presenter spoke too slowly - slides where pretty meh...

Course Complexity: Advanced

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Introduction to General Taxation of Foreign Investments13:29
  Exceptional Circumstances and Special Benefits10:25
  Two Types of Federal Income Taxation Patterns7:55
  Several Important Exceptions9:23
  Source of Income Rules6:53
  There Are a Multiplicity of Tax Strategies That Can Be Used to Make the Most of All Worlds9:16
  Available Entities Foreign Corporation13:17
  Tax Planning Opportunities2:29
  Portfolio Loans8:59
  General Taxation of Foreign Investments1:22:12
  Slides: General Taxation of Foreign InvestmentsPDF
  General Taxation of Foreign Investments Glossary/IndexPDF
  Supporting DocumentPDF
  Review Questionsquiz
 Final Examexam