US tax laws include a favourable exemption for certain types of US income earned by foreign sovereigns and their controlled entities. Unfortunately, however, there are a number of traps relating to the conduct of commercial activities. The applicable rules are not always intuitive, or even rational, so careful planning is needed.
The size of sticky pheromone traps has no effect on Dacus οleae catches when insect population densities are low. At high population densities trap catches increase with surface area. There were no differences in the numbers of D. οleae caught on yellow and white pheromone traps in periods of high pheromone effectiveness, which coincide with periods of high insect reproductive activity. During periods of reduced pheromone effectiveness, due either to low temperatures at the time of pheromone activity (dusk) or reduced insect reproductive activity, traps of yellow hues tend to capture more insects than traps of white color. The height at which pheromone traps are located inside the tree canopy has no effect on catches of D. οleae.
Selected US Tax Developments: Avoiding the "Commercial Activity" Traps for Foreign Sovereigns Investing in US Real Estate