Offit Kurman

On March 27, 2020, U.S. President Trump signed the Coronavirus Aid, Relief, and Economic Security (CARES) Act. A major part…

Foreign companies and investors who are acquiring or investing in a U.S. company should consider whether their U.S. inbound transaction…

concept of world wide connections with globe and lines

In my practice as a corporate lawyer in New York, I represent many European and other foreign companies and entrepreneurs…

Under what circumstances can United States federal statute apply extraterritorially—that is, outside of the U.S.? And in an increasingly globalized…

With Russia in the headlines almost every other day over the last five years, the U.S. government has introduced and…

For international businesses, cross-border investments and transactions can bring numerous uncertainties, not least of which are potential tax liabilities. My clients regularly contact me with concerns about these matters, raising questions about topics such as thin capitalization and back to back loan rules, sending employees overseas, selling real estate, repatriation of funds, and more.

Foreign companies (“FC”) wishing to establish a US entity to expand their business activities in the US will need to consider whether to form a corporation (Inc.) or a limited liability company (LLC). Likewise, an FC which wants to invest in an Inc. or an LLC will need to be familiar with certain tax and non-tax aspects of an Inc. and an LLC…