The course reviews several tax planning techniques for the foreign real estate investor.  The foreign investor often has several advantages that the U.S. taxpayer may not have. This course explains the tax law in general affecting foreign investors and provides descriptions for many of the techniques that are necessary on behalf of the foreign investors due to their unique circumstances.

The course includes guidance on how to avoid the U.S. estate tax that is asserted on foreign investors that own U.S. real estate directly and pass away; how to preserve the foreign investor's anonymity as many foreign investors are fearful of kidnappings, etc. in their own country when their degree of wealth is known; and how to take advantage of several tax planning techniques unavailable to the American taxpayer that will improve the foreign taxpayer’s potential profits.