Please see the following memos (in .pdf):

1) U.S. Income Tax Treaties
2) U.S. Estate and Gift Tax Treaties
3) U.S. Estate Tax (Non-Resident Aliens)
4) U.S. Gift Tax (Non-Resident Aliens)
5) U.S. Income Tax (Non-Resident Aliens)
6) U.S. Income Taxation: Foreign Nationals

DISCLAIMER

9100 Wilshire Blvd, Suite 505 East, Beverly Hills, CA, 90212 Tel: 310-274-3116 Fax: 310-274-3118 E-mail: gsw@gswlaw.com