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Part I. Planning Topics 1

1. Planning the Establishment of a U.S. Operation 3

Establishing Your Strategy for Investing in the United States 5

Conducting a Feasibility Investigation 6

A Feasibility Study 9

Summary 21

2. Identifying and Evaluating Acquisition Candidates 23

Acquisitions Are Strategic Decisions 24

History of Acquisitions in the United States 25

Acquisition 27

Development of Acquisition Objectives by the Non-U.S. Firm 28

Target Industry Analysis 30

Characteristics of an Attractive Candidate 31

Implementation: Evaluation-Pricing-Financing 33

Why Some Mergers Fail to Fulfill Expectations 35

Supplement: Sample Guideline for an Acquisition 36

3. Active Investment Opportunities 39

Introduction 40

Oil and Gas Investment 41

Types of Oil and Gas Interests 42

The Investment Medium 43

Types of Oil and Gas Programs 44

Tax Consequences 47

Intangible Drilling Costs and Other Tax Benefits 48

Alternative Minimum Tax 50

Real Estate Investment 50

Types of Real Estate Investment 51

Debt-Side Investment 52

Combined Position Investment 54

Conclusion 55

Part II. Banking and Financing Topics 57

4. Banking in the United States 59

Foreign Investment in the United States 60

Banking Industry 61

Regulatory Environment 62

Bank's Lending Function 63

Borrower's Creditworthiness 64

Pricing Loan 67

Bank's Source of Funds 68

Federal Reserve Impact on Bank Credit 69

Bank Services 70

Foreign Exchange 72

Other Banking Services 72

Alternative to Banks 73

5. Government as a Financing Partner 75

General Observations 76

Overview 77

Federal Financing Programs 81

State and Local Government Sources 85

Qualifying Criteria for Financial Aid 85

New Programs 86

Conclusion 87

Part III. Legal Topics 89

6. U.S. Treaty Agreements Affecting Foreign Investors 91

U.S. Treaties and Statutory Law: A Subtle Relationship 93

Treaties and the States-The Importance of U.S. Federalism 96

The U.S. Approach to Interpreting Treaties 98

The Possibility of "Borrowing" a U.S. Treaty 98

Substantive Coverage: U.S. Income Tax Treaties as a Case in Point 99

Conclusion 105

7. Federal Laws and Regulations Restricting Foreign Investment 106

Introduction 108

Maritime Activities 109

Energy and Natural Resources 112

Environmental Restrictions 115

Communications 116

Air Transportation 117

Banking 118

Foreign Agents Registration Act 122

Political Contribution 123

Government Procurement and Benefits 124

Trading with the Enemy Act 125

Federal Securities Laws 127

International Investment Survey Act of 1976 129

Conclusion 130

Notes 131

8. U.S. Export Control 139

History of Export Control 140

The EAA 142

Other Export Controls 148

Conclusions 148

Notes 149

9. Export Financing 155

Trading Financing through Commercial Banks 156

Government Financing 160

10. The U.S. Antitrust Laws 167

The Basic Antitrust Legislation 169

Antitrust Enforcement 170

Foreign Commerce and Extraterritoriality 172

Agreements in Restraint of Trade 174

Monopoly 179

Mergers and Acquisitions 181

Patents 190

Conclusion 192

Notes 192

11. Credit-An Essential Element of American Business 195

Creditworthiness 197

Categories of Credit 199

Terms 201

Business Forms 203

Credit Analysis 204

Conclusion 207

Part IV. Tax and Accounting Topics 209

12. U.S. Tax Aspects of Starting a Business in the United States 211

Introduction 212

Determining the Organizational Structure-Branch versus Subsidiary 213

Licensing Technology 224

Use of Partnership 224

Use of Holding Companies 226

Financing the U.S. Operations 227

Start-Up Losses 229

13. Tax Aspects of Acquiring a Business 231

Introduction 232

Stock Purchase versus Asset Purchase 232

Tax-Free versus Taxable Acquisitions 234

Special Election to Increase Basis 237

Gains on Sales of Real Property Holding Companies 238

Obtaining Deductions for Acquisition Indebtedness 239

Attribute Carryovers 245

Consolidated Tax Returns 249

Foreign Subsidiaries and DISCs of U.S. Target 250

Partnerships 251

14. Taxation in the United States 255

Introduction 256

General Scheme of Federal Income Taxation 257

Taxation of Domestic Corporations 258

U.S. Income Taxation of U.S. Citizens and Resident Aliens 277

U.S. Income Taxation of Nonresident Aliens 283

Foreign Investment in U.S. Real Estate 285

Gift and Estate Taxes 286

State and Local Taxes 291

15. U.S. Accounting and Reporting Requirements 305

Background 306

The Accounting Profession 307

The Auditing Function 308

Basic Financial Statements 310

Basic Accounting Conventions 315

Discussion of Selected Accounting Principles 316

Statements of International Accounting Standards 318

Acquisition of a Private Company 319

Registration with the SEC 319

Acquisition of a Publicly Held Company 321

Stock Exchange Listing 322

Part V. Labor Topics 325

16. An Introduction to the Employment Laws of the United States for the Foreign Investor 327

Introduction 328

Collective Labor Relations: An Introduction to the Legal Process of Collective Bargaining 329

The Individual Employment Contract and Social Legislation 339

Equal Opportunity in Employment: The Discrimination Laws and the Impact of Civil Rights Legislation 346

Importing Managerial, Executive, and Technical Personnel: Visa and Immigration Problems 353

Conclusion 355

Notes 356

17. Compensation Practice in the United States 359

Basic Compensation for Work Performed 362

Employee Benefit Plan 366

Bonus and Incentive Awards 378

Stock Options and Long-Term Incentives 383

Special Executive Benefits and Perquisites 387

Conclusion 388

18. Pension Planning in the United States 391

The Role of Private Pensions in the United States 392

The Tax Qualified Plan Concept 394

Types of Qualified Retirement Plans 396

ERISA-Employee Retirement Income Security Act 402

Fiduciary Duties 405

Investing Plan Assets 409

Notes 413

19. Nineteen Executive Recruitment in the United States 415

Introduction 416

Sources of Executive Candidates 417

The Executive Search Consulting Profession 420

Choosing the Executive Search Consultant 423

The Executive Search Consulting Process 424

Notes 439

Part VI. Real Estate and Construction Topics 441

20. Foreign Investment in Real Estate 443

Reasons for Investing in Real Estate in the U.S.A. 444

How Does the Foreign Investor Differ from His U.S. Counterpart? 448

Residency and Using Real Estate Investment to Obtain Entry and Immigration to the United States 451

Limitations on Foreign Investment in Real Estate 453

Foreign Investment in Real Property Tax Act and Disclosure 454

Joint Ventures and Partnerships with U.S. Developments and Syndicators 457

Personal Liability 458

Duties and Obligations of U.S. Advisors to the Foreign Investor 463

Future Trends in U.S. Real Estate 464

21. Locating a Site 469

Preface 470

Introduction 471

The Planning Process 471

The Site-Selection Process 473

Acquisition of the Site 478

Alternatives to Site Acquisition 480

Suggested Additional Reading Material 481

22. Managing Property in the United States 483

Introduction 484

Factors to Consider before Purchasing Property in America 485

Portfolio Manager's Role 487

Management Issues after Property Is Purchased 489

Performance Analysis 495

Summary 496

23. Development and Construction in the United States 499

The Real Estate Development Environment in the United States 500

Justifying the Project from a Marketing Viewpoint 505

Financing the Project 509

Selecting the Architect and the Contractor 513

The Construction Environment in the United States 518

Justifying the Project from the Financial Viewpoint 527

Methods of Evaluation 527

Tax Considerations for Contractors in the United States 533

Controlling Costs during Construction 536

Management of Real Estate 541

Notes 544

Part VII. Mass Communications 545

24. Mass Communications in America 547

The U.S. Communications Environment 549

The Nation's Media 550

Dealing with the Media 551

Communicating with Shareholders 553

The Financial Press 554

Communicating with Security Analysts 556

Communicating with Individual Investors 558

The Role of Financial Advertising 558

Communicating with Employees 559

Communicating with Special Interest Groups 560

Communicating with Dealers and Distributors 561

Communicating with Suppliers 561

Communicating with Regulatory and Legislative Bodies 561

Handling Communicating in Crisis 562

Selecting Communications Counsel 563

Part VIII. Insurance 565

25. The Revolution in the U.S. Insurance Industry 567

Analyzing the Forces of Change 571

What Should the Insurance Business Be? 573

The Road Back...The Road Ahead 575

World Insurance Markets: A Healthy Outlook 578

If We Can Do It There, Why Not Here? 580

The Future: Fewer Companies...but (Hopefully) Better 583

Index 587