Taxation Of Investment In The US
An overview of the taxation of investment by individuals, at home and overseas.

• Taxation of Dividends
• Taxation of Capital Gains

Offshore Investment: The Opportunities And The Difficulties
The IRS is tough on offshore investment; but there are some legal ways of minimizing the taxation of overseas investment.

Venture Capital
Tax-efficient ways of corporate investment using private finance and venture capital.

• The US Venture Capital Sector
• Corporate Organisation of VC Firms in the US
• Exiting a Venture Capital Investment
• The US Tax Regime for Venture Capital
• Policy Issues Affecting Venture Capital

Film Finance
Federal tax incentive programs to support film production.

• The United States Film Industry
• 'Runaway' Productions
• Legislative Support For Film Production
• The American Jobs Creation Act of 2004
• State Tax Incentive Regimes For Film Production

State Film Finance
Tax incentive programs in individual states to support film production.

Forest Finance
Federal and state programs offering tax incentives to timber production; how to use the Tax Code to minimize taxes on lumber production.

• The Economics of Forestry in the US
• US Forestry Taxation
• Calculation of Taxable Income
• Establishing The 'Basis' of Forestry Assets
• Casualty Losses
• Capital Gains Holding Requirements
• The Jobs & Growth Tax Relief Reconciliation Act 2003

Qualified Intermediaries
The rules covering the imposition of withholding tax on returns from investment by 'paying agents' at home and overseas.

• Introduction: What The Legislation Does
• The Legislation
• Approved Countries With 'Attachments'
• Supplementary IRS Documentation