Indeed the rules are the same for section 1031 exchanges for residents and nonresidents.
But, where there is some difference is in the withholding requirements that apply to a nonresident and not to a resident. Sale of U.S. real property interest by a foreign person is subject to a withholding tax under the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA).
For more information see, for example, the article at http://www.atlas1031.com/exchange-types/1031-Exchange-Nonresident-Alien/
A nonresident can acquire replacement property via a 1031 exchange and potentially defer the capital gain and recaptured depreciation taxes.
Please ask if you need more discussion or clarification.
I believe there are some options that would prevent the withholding without getting Double Tax Treaty Agreements?
You are quite welcome.
Indeed there are several ways to manage the requirements of FIRPTA. I was just stating that is the only difference for residents and nonresidents and an issue to be aware to handle.
Hope that clarifies for you.
Thank you for the opportunity to be of service.