@article {Neuenhaus76, author = {David M. Neuenhaus and Francis J. Helverson}, title = {U.S. Tax Planning Considerations for Investments in Foreign Portfolio Companies}, volume = {8}, number = {1}, pages = {76--83}, year = {2004}, doi = {10.3905/jpe.2004.450954}, publisher = {Institutional Investor Journals Umbrella}, abstract = {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 {\textquotedblleft}tax speak,{\textquotedblright} 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.}, issn = {1096-5572}, URL = {https://jpe.pm-research.com/content/8/1/76}, eprint = {https://jpe.pm-research.com/content/8/1/76.full.pdf}, journal = {The Journal of Private Equity (Retired)} }