The Impact of the Net Investment Income Tax on Non-American Investors

Journal
Yang, J.G.S.; Warren, J.S.
International; United States
Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue
PriceUSD 45

President Donald Trump announced his intention to repeal the Net Investment Income Tax (NIIT). In this article, the authors examine the functioning of the NIIT and its impact on non-resident alien investors.