As you already know, the 121 exclusion doesn't provide much benefit if you've owned the rental for a long time.

Hello BiggerPockets Community,I'm facing a situation that many of you might have encountered or could provide insight on.

@Christian Busch i’m a broker that specialize in income producing properties so I end up working with buyers sellers and tenants.

You can provide documentation or evidence that may support your case for a lower escrow payment.

Do your research, figure out a strategy that feel comfortable for you, find an agent that specializes in that, see some homes, run some numbers ... and then buy. 

I am sure they would not be the first foreigners to invest in the US, I just want to understand how can they do so by either minimizing (legally) their tax implications in the US or avoiding double taxation.Would you like to provide an update regarding this topic?

This could include offering special discounts to guests at nearby restaurants (easy to execute with a QR Code), collaborating with a spa for guest packages, or sponsoring events that cater to your target demographic.Finally, don't underestimate the power of local art for retaining guests. 

I'd start by getting some kind of idea of what it would cost you to provide a driveway.

There is no special "trend" happening in one specific place.Arizona is a hot market. 

Developing connections with seasoned Los Angeles area investors might yield insightful information and possible leads.Collaborate with a real estate representative who specializes in multifamily buildings, particularly those for investment.