International Tax

We are trusted advisors on the challenges that businesses and individuals face in today’s global marketplace. Our international tax and related experience spans an extensive range of market and industry segments and international jurisdictions.  As a result, our clients receive creative, practical and value-add technical advice to help them achieve their goals, both within the U.S. and across borders. 

A Multidisciplinary Approach
Our approach to international tax matters is multidisciplinary.  Based in Washington, D.C., our international tax group works regularly with Whiteford colleagues in tax, corporate, intellectual property, litigation and other practices throughout our Mid-Atlantic footprint.  We also work regularly with a worldwide network of tax, corporate and private wealth advisors that extends throughout North, Central and South America, Europe, the Middle East and Asia. 

Clients turn to us for our ability to provide sophisticated, cost-effective counsel on inbound and outbound investments and transactions, international tax controversies, and complex tax planning for individuals working and living abroad.  Our industry experience ranges across traditional industries, such as manufacturing and distribution, pharma, healthcare, private equity and government contracting, to technology-driven industries such as IT, FinTech, and biotechnology.

Counseling on Complex Transactions and Scenarios
In a globally interconnected business environment, we advise individuals and companies on the tax implications of implementing their cross-border transactions, including structuring inbound and outbound business and real estate investments; cross-border mergers, dispositions and joint ventures; and reorganizing and restructuring multinational corporate groups. 

We work with clients to create centralized cash management centers; handle international controversies before the IRS and in the courts, and devise specialized planning involving transfer pricing, foreign entity classification, foreign tax credits, foreign currency transactions, profit repatriations and tax treaty issues. 

We have experience in taxable presence and permanent establishment (“PE”) exposure for corporations and private equity funds and have advised with respect to global hedging centers and hedging transactions, supply-chains, trading companies, contract manufacturing and a variety of international joint-venture issues, including corporate investigations and re-domiciliation transactions.

Tax Controversies and Offshore Information Reporting
When tax controversies arise, we have deep industry-specific and technical experience handling international tax audits involving both the IRS and foreign tax authorities, including competent authority proceedings, as well as domestic tax audits involving foreign assets and income. 

We also counsel U.S. clients on navigating U.S. tax-related corporate and informational reporting regulations, under the Foreign Account Tax Compliance Act (“FATCA”), and on reporting their offshore bank and other accounts under the U.S. Bank Secrecy Act (“BSA”). In this regard, our international tax practice works often with attorneys on our international and corporate teams who advise clients on anti-money laundering, Foreign Corrupt Practices Act (“FCPA”) and U.S. export control matters, among others.

Individuals
For individuals, we provide international tax advice to clients in connection with:

• Structuring of cross-border business and estate planning for multi-jurisdictional families and implementation;
• Tax controversies involving foreign assets and income;
• Working with CPAs with respect to Streamlined and Offshore Voluntary Disclosure procedures with respect to U.S. taxpayers with U.S. compliance and international activity disclosure deficiencies, e.g., filing information forms and returns (e.g., IRS Form 5471s, 8858s, 8865s, 926s, 8938s, 8621s, and FBARs) relating to offshore bank and other investment accounts;
• Outbound and inbound compensation and investment; and 
• Analysis of the impact of U.S. income, gift, and estate tax treaties.

International Tax Related Matters

• Legal counsel to a publicly traded Swedish global manufacturing firm that designs, develops, manufactures and sells solutions for hydraulic and engine applications in its purchase of the outstanding stock of a manufacturer of transmission products for construction, agriculture, material handling and stationary power markets located in Muncie, Indiana.
• Advised Middle East-based privately held enterprise with Asia-based manufacturing and distribution and sales into Asia, Europe, Latin America and the U.S. on corporate acquisition, operations and debt realignment from a U.S. cross-border and international corporate and tax perspective.
• Outside general counsel to Middle East-based oil & gas services company with several projects throughout Middle East.
• Advised Latin America-based multinational Agri-tech business on acquisition of U.S. target with foreign operations, advised on tax due diligence matters, and general inbound and outbound considerations.  
• U.S. corporate counsel on acquisition of the assets of a global provider of ultraviolet light commercial and industrial applications, filters and systems to provide disinfection, sanitation preventative maintenance and odor control solutions, a transaction that involved sale of subsidiary companies located in the UK and Hong Kong.
• Represented privately held bio-sensor company in sale by merger to U.S. affiliate of a publicly-held, London-based global leader in threat detection and security screening technologies, including counsel on corporate, tax, IP, Gov Con, ERISA/employment, product warranty and export control matters.
• General counsel to an Australian public company in successful cross-border private PIPE, convertible note and other private capital raising activities, with proceeds used to fund IP acquisitions, support build-up of hardware inventory, and provide for tech resources to meet demand for proprietary counter-drone systems.
• Represented and counseled various publicly held, private equity-owned, and privately held government defense and other sector contractors and subcontractors re: taxation and exposure in foreign jurisdictions where services are performed (such as Europe, Asia-Pacifica, Latin America, Iraq, Afghanistan, UAE, and Kuwait); international structuring concerning same; provision (ASC 740/Fin 48) technical review of issues impacting such clients; and assist with tax risk mitigation and compliance considerations; and interpretation of applicable income tax treaties and/or Status of Forces Agreements (“SOFAs”). 
• Advised senior executive team of a private equity-backed athletic and apparel retailer in connection with acquisition via merger by a UK-based global retailer.
• Represented and counseled engineering and design firm with country-risk and U.S./International tax exposure and planning with respect to joint-venture, acquisition, and one-off project planning in Australia, Canada, Colombia, Egypt, France, Guam, Mexico, Puerto Rico, the Philippines, Spain and UAE.
• Served various publicly traded companies (on NYSE and NASDAQ) in hospitality, telecommunications, technology and defense sectors with planning and implementing internal corporate reorganizations involving subsidiaries in multiple Asian, European, and Latin America jurisdictions, management of intangibles, and implementation of internal treasury and financing structures.
• Advised U.S.-based pension funds in connection with alternative investments in private equity and venture capital funds and funds of funds within and outside the U.S.
• Sale of a regional managed care company to the largest behavioral managed care company in Canada.
• Establishment in the U.S. of international Fintech enterprise, advising on formation of structure and maintenance of treasury and cross-border cash flows.
• Advised on sale of foreign controlled Fintech and payment processing enterprises with U.S. operations to publicly traded and equity-backed U.S. purchaser. 
• Advised U.S.-based lender in connection with a broad range of debt portfolio related matters in Afghanistan, including loan restructuring, collection efforts, corporate investigations and due diligence, local litigation and sale of collateral.
• Advised several U.S. government contracting firms in connection with compliance, tax, labor, corporate restructuring, dispute resolution and settlement related issues in Afghanistan.
• Sale of a private photonics company to one of world’s largest electronics manufacturers in transaction with value over $100M.
• Sale of privately held developer of digital photography and optical technologies to one of the world’s largest buy-out firms, with deal consideration of $127M.
• Represented multiple government contractors in sale transactions ranging from $50M to $130M+ to global government contracting companies.
• Represented a Fortune 200 energy company in a $70M purchase of leading demand-response energy provider.
• Represented publicly held homeland defense company on all M&A matters, including three asset acquisitions totaling $45M structured as reverse triangular mergers.
• Counseled $500M Brazil-based biotech-focused investment fund with U.S. inbound structuring and restructuring considerations and ongoing investments in portfolio companies.
• Represented LATAM based company on restructuring and international tax assessment review of technical matters concerning Latin America and Caribbean region operations.
• Served as co-international tax counsel on $700M plus international restructuring transaction and implementation for publicly traded bio-tech/pharmaceutical company with operations in Europe involving management of intangibles utilized in foreign markets and capitalization of operations.