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Subject: Foreign Investment in Real Property Tax Act Подскажите, пожалуйста, есть ли хоть сколько-нибудь устоявшийся перевод на русский у Foreign Investment in Real Property Tax Act или FIRPTA?Контекст таков:
One potential issue not covered in the facts is transactions involving real estate which could raise FIRPTA issues. FIRPTA is a special withholding tax applicable to US real property transactions involving non-residents. A full discussion of the FIRPTA rules is beyond the scope of this response but we are just noting that this rule could be relevant to such a transaction if a real property interest were involved.
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