United States - The Impact of the Net Investment Income Tax on Non-American Investors
- International,United States
- J.G.S. Yang; J.S. Warren
- Bulletin for International Taxation, 2017 (Volume 71), No 6a/Special Issue
- 26 June 2017
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.