2014 7 16

2004

2011 HNA

Group Cassa Hotel

2013 6 SOHO

CEO 7

40% 10

7.25

One Chase Manhattan Plaza

7 9

89

2.

1.

2014
4 8
2014 5 1
10

20

3.

1000 1

5. /

2014 4 16

1.

Corporation
Limited Liability CompanyLLC

Corporation

4.

LLC
LLC
member
LLC LLC

LLC
LLC

2. LLC
LLC
Delaware LLC

500

LLC

Delaware
Limited Liability Company Act

LLC
LLC

LLC
LLC
LLC
LLC
FIRPTA
5

LLC

LLC

4.

3.

LLC

LLC

LLC

capital gain

tax

LLC

profit tax

LLC

1. Zoning

withholding tax

LLC

5.

zoning

LLC

(1)

LLC
CorporationLLC
Corporation

(2)

2. Title Search
(3)

3. Inspection

1.

4. Appraisal

(1)

5. Survey

(2)

6. Covenant

(3)

(3)

2.

3.

(1)

Title Report

Title Company

Title Search

(1)

(2)

Title Insurance

(2)

(3)

(2)

(4)

4.
(1)

5.

(1)

6.

(2)

Foreign

Investment in Real Property Tax Act,

FIRPTA /

(3)

FIRPTA 1980
U.S. Real Property
Interest
10%

nonresident alien
individual
foreign corporations
foreign partnership

foreign trust and estate

FIRPTA

FIRPTA

United State Real Property

Holding Corporation FIRPTA

50%

FIRPTA

FIRPTA

10%withholding tax

FIRPTA

FIRPTA

FIRPTA

FIRPTA

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