%0 Journal Article %A David M. Neuenhaus %A Francis J. Helverson %T U.S. Tax Planning Considerations for Investments in Foreign Portfolio Companies %B A Dollar of Prevention Is Worth a Pound (or Euro) of Cure %D 2004 %R 10.3905/jpe.2004.450954 %J The Journal of Private Equity %P 76-83 %V 8 %N 1 %X Foreign investment by U.S. funds is increasingly common. Foreign investment involves complex U.S. tax issues that differ from those encountered in the purely domestic context. This article provides a road map to help advisors and fund professionals better understand a number of the important considerations. The article is not written in technical “tax speak,” and is intended to be accessible to readers with a non-tax background. It provides an overview of the tax considerations involved in making and holding foreign portfolio investments, a description of the tax treatment of the various participants, and then applies the concepts to three simplified common investment structures. %U https://jpe.pm-research.com/content/iijpriveq/8/1/76.full.pdf