Jerry Epstein interviews Chayim Kessler CPA at the offices of MIAMIBEACHCPA LLC. Mr. Kessler discusses international tax issues to include the advantages of foreigners investing in the US. He discusses opportunities for growth and income in the real estate market as well as filing and paying taxes for nonresident alien taxpayers and foreigners operating within a US corporation. He discusses FIRPTA and required withholding on real estate closings for foreign investors, as well as required filing of informational tax forms to advise the IRS of international holdings and transactions between US corporations and foreign persons. He also discusses how foreign tax credits are used to offset US tax for the investments of nonresidents with a mention of strategies in tax planning for foreign investment in US corporations.