← 用語集に戻る
S-Corporation
パススルー課税が適用される法人形態。法人レベルでの課税を回避し、利益が株主の個人所得として課税されます。ただし、株主は米国居住者または市民に限られ、外国人は株主になれないため、E-2ビザ保持者の事業では通常利用されません。
関連記事
- →70 Vestry: Robert A.M. Stern's Tribeca Waterfront Condo
70 Vestry, 70 Vestry Street in Tribeca: Robert A.M. Stern's 14-storey limestone condominium facing Hudson River Park, and what buying there involves.
- →760 Madison Avenue: The Giorgio Armani Residences
760 Madison Avenue, The Giorgio Armani Residences: ten condominiums above the Armani flagship at East 65th Street, and what buying one from abroad involves.
- →200 East 83rd Street: Robert A.M. Stern on Third Avenue
200 East 83rd Street, at Third Avenue on the Upper East Side: a 35-storey Robert A.M. Stern condominium of 86 residences, and what overseas buyers should check.
- →520 Fifth Avenue: Midtown's 1,002-Foot Condominium Tower
520 Fifth Avenue, at Fifth Avenue and West 43rd Street: Rabina's KPF-designed tower with 100 condominiums above offices and a club, and how buying there works.
ビザや移住でお困りですか?
無料相談を予約する