U.S. Tax Considerations and Planning for Investing Abroad

Holland & Knight's International Private Client Group, part of the firm's Private Wealth Services Practice, is offering an exclusive International Private Client Webinar Series. Our highly experienced attorneys will delve into the personal and business matters that affect international high-net-worth families and individuals. We will provide insight on how to protect you, your loved ones or your business in divorce, adoption, international tax and estate issues, and other sensitive matters, as well as how to develop a strategic plan for a legacy that could last for generations.

The next installment in this series will feature Partner Larry Kemm, who will examine tax considerations confronting the U.S. investor who transfers or acquires investment assets abroad. In an era of increasing globalization, many investors look toward international investments to achieve various goals, including diversification or mitigation of currency and geopolitical risks, access to alternative investments and asset protection. Investing in assets outside the U.S. raises a number of different tax considerations for both passive portfolio investments as well as active business investments, and understanding the complex international rules that come into play for cross-border investments is critical to managing tax liabilities and compliance risk. Mr. Kemm's discussion will focus primarily on passive portfolio investments and passive minority interests in the business context.

Topics include:

• anti-deferral regimes
• character of income or gains
• joint ownership arrangements
• avoiding or mitigating double taxation
• currency implications
• enhanced compliance obligations
• repatriation of funds
• qualification for treaty benefits
• local country estate and gift tax exposure
• potential legislative tax changes

More Presentations in this Series

• Part 1 - Cross Border Prenuptial Agreements: Navigating the Dangerous Shoals of Love, Wealth and Marriage Involving Multiple Countries of Origin, Domicile and Residence
• Part 2 - Divorce in a Post-Tax Reform World with a Focus on Cross-Border Issues
• Part 3 - Ongoing Post-Election Coverage Issues for International Clients
• Part 4 - Navigating the U.S. Immigration System in a Time of Uncertainty
• Part 5 - You Can Run But You Can't Hide from the IRS
• Part 6 - Giving for Good Around the Globe: International Charitable Planning and Tax-Exempt Organizations Discussion
• Part 7 - U.S. Tax Considerations and Planning for Investing Abroad (You are Currently Viewing Part 7)
• Part 8 - Structuring Investments into the U.S.
• Part 9 - Identity Protection for High-Net-Worth Individuals and Family Offices