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This page contains a single entry by Associate Editor published on October 8, 2011 10:54 AM.

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Is the U.S. Estate Tax Properly Applied to Nonresident Aliens?

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Tax Notes International features an article discussing whether the U.S. estate tax is properly applied to nonresident aliens. The article suggests that the estate tax is unfairly applied to the nonresident aliens and needs to be changed. The article also suggests that now is the proper time for that reform because the U.S. economy currently has a great need for foreign investment.

See Omer Harel, "Rethinking the U.S. Estate Tax on Nonresident Aliens," 64 Tax Notes Int'l 77 (Oct. 3, 2011).

Posted by Adam Bair, Associate Editor, Wealth Strategies Journal

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