This research discussed the economic circumstances and the legal rules of investment tax in the U.S. It focussed on taxation of investment income such as income from stocks, dividends, bank diposits, and Mortgage-Backed Securities.
It also discussed the legaal consequences of capital gains and losses. In addition, it provided an analyzing about the legal approach of the taxation of non-resident aliens who have investments in the U.S. Finally, it discussed the Foreign Account Tax Compliance Act (FATCA) and its effects on the U.S. non-resident aliens.