Articles

Richard S. Lehman Articles on United States Taxation
Read artcles on Domestic Taxation, International Taxation, Estate & Gift Taxation, Internet Taxation and Asset Protection
Richard S. Lehman and Associates and lehmantaxlaw.com, is dedicated to expanding the global knowledge of taxation of foreign investors in the United States. Our articles on U.S. Taxation of Foreign Investors and pre-immigration tax planning are intended to provide the foreign investor, both corporate and individual, with a basic introduction to the tax laws of the United States as they apply to that foreign investor.
More Articles from Lehmantaxlaw.com

United States Taxation of Foreign Investors - Translated Versions currently available: French, Spanish, German, Italian
Richard S. Lehman Esq and lehmantaxlaw.com, is dedicated to expanding the global knowledge of taxation of foreign investors in the United States. Our articles on U.S. Taxation of Foreign Investors are intended to provide the foreign investor, both corporate and individual, with a basic introduction to the tax laws of the United States as they apply to that foreign investor. download pdf of article in English

Pre Immigration Tax Planning for the Foreign Investor
Safeguarding The Immigrant's Financial Interests Prior to Residency.
Very often immigrating residents are unfamiliar with the tax laws of the United States, that they will face upon obtaining their resident status. Often this lack of knowledge can be costly with immigrants paying unnecessary taxes and burdening themselves with liabilities. The following is a checklist of issues that may be helpful to avoid these tax problems.
preimmigrationtaxplanning.html click here to download preimmigrationtaxplanning.pdf

Tax Planning for the Foreign Real Estate Investor
Tax Benefits and Tax Traps
Very often Foreign Investors are unfamiliar with the federal and state tax laws that they will face when investing in United States real estate. Often this lack of knowledge can be costly with foreign investors paying unnecessary taxes.
click here to download taxplanningforeigninvestors.pdf

United States a tax haven for foreign investors and immigrants to the United States
As times become more and more troubled, the United States sees more than its share of immigrants fleeing dangers and coming here to stay; and foreign investors who want their money and second homes here. One concern that is often high on their list is the payment of United States Federal taxes, both income taxes and estate taxes. From a tax perspective there are both special advantages and traps for both would be immigrants to the United States and the foreign investor. This article will look at both the traps and the advantages.
foreigninvestors_taxhaven.html

DOMESTIC PROFESSIONALS MUST RESPOND TO UNSETTLED TIMES IN SOUTH & CENTRAL AMERICA
Unsettled times in Argentina, Venezuela, Columbia and other regions are leading to an "immigration of the wealthy". While racing to establish some sort of United States presence these people will need to take a lot of care and receive good professional advice if they are to avoid financial problems and delays.
immigrantstounitedstates.html

Areas of Practice

Taxation - Domestic
In the domestic area, the firm has represented clients in almost every type of commercial endeavor, resulting in the firm’s familiarity and use of every form of entity for tax planning purposes. Taxation - Internationally the field of international law, the firm has had extensive experience with all areas of the Internal Revenue Code that apply to both non-resident aliens and foreign corporations investing or conducting business in the United States, and U.S. citizens and domestic corporations investing abroad.

Estate & Gift Taxation;
Litigation, Strategy and Trusts Estate Administration
The firm has broad experience in all phases of estate and gift tax laws applying to U.S. citizens and resident and non-resident aliens. This has included tax planning for numerous multi-million dollar estates, and the resolution of numerous controversies among decedent’s beneficiaries.

Taxation - International
In the field of international law, the firm has had extensive experience with all areas of the Internal Revenue Code that apply to both non-resident aliens and foreign corporations investing or conducting business in the United States, and U.S. citizens and domestic corporations investing abroad.

Asset Protection Planning
In today’s litigation oriented society, all of us face the risk of loss of significant assets as a result of seemingly insignificant actions. Because of this, individuals and businesses of all sizes must be prepared to protect assets by every legal means available.
The firm regularly counsels many on the proper use of the asset protection planning tools available for the protection of one’s hard earned assets.

Lloyd’s of London
The firm advises U.S. investors and entities operating within Lloyd’s of London, the more-than-300-year-old British insurance marketplace.

Firm Profile
Today’s tax and financial planning landscape is a complex one, undergoing constant change. If businesses and individuals expect to preserve assets, make the proper moves, keep abreast of changing legislation, and make sure that they legally pay the least amount of taxes, they must rely on tax attorneys.

Contact

Richard S. Lehman
Richard S. Lehman is a graduate of Georgetown Law School and obtained his master’s degree in taxation from New York University. He has served as a law clerk to the Honorable William M. Fay, U.S. Tax Court, and as Senior Attorney, Interpretative Division, Chief Counsel’s Office, Internal Revenue Service, Washington, D.C. Mr. Lehman has been practicing in South Florida for over 28 years. During Mr. Lehman’s career his tax practice has caused him to be involved in an extremely wide array of commercial transactions involving an international and domestic client base.
http://www.lehmantaxlaw.com/attorney.html

Contact Richard S. Lehman
2600 N. Military Trail
Suite 270
Boca Raton, Florida 33431
Telephone: (561) 368-1113
Facsimile: (561) 998-9557
http://www.lehmantaxlaw.com/contact.html