• More Room on the Yellow Brick Road:Even Non-US Persons Can Seek the Wonderful Wizard of OZ
  • July 8, 2019 | Author: Carol P. Tello
  • Law Firm: Eversheds Sutherland (US) LLP - New York Office
  • In their article for Bloomberg Tax, Eversheds Sutherland Partners James Null and Carol Tello provide an overview of Opportunity Zone (OZ) rules with respect to ‘‘eligible taxpayers’’ and ‘‘eligible gains,’’ the types of non-US persons that could benefit from §1400Z-2, and discuss structural issues and considerations (including US federal withholding taxes) for non-US persons that affect such non-US investors in the OZ world.