skip

International Taxation

Ellen Seiler Brody

Ellen Seiler Brody

Partner
Tel:(212) 903-8712 | Email | V-Card
Sanford H.  Goldberg

Sanford H. Goldberg

Retired Partner
Tel:(212) 903-8745 | Email | V-Card
Howard J.    Levine

Howard J. Levine

Partner
Tel:(202) 293-3408 | Email | V-Card
Joseph  Lipari

Joseph Lipari

Partner
Tel:(212) 903-8765 | Email | V-Card
Michael J. Miller

Michael J. Miller

Partner
Tel:(212) 903-8757 | Email | V-Card
Mark David  Rozen

Mark David Rozen

Partner
Tel:(212) 903-8743 | Email | V-Card

We are actively involved in virtually every area of international taxation, from cross-border mergers and acquisitions, to joint ventures, spin-offs, restructurings, financings and leasing transactions. Our clients include both public and closely held companies involved in a wide range of activities, from manufacturing, food and energy production and distribution, to securities, software, healthcare, and real estate development and management. We have helped structure venture capital and hedge funds and have advised on the acquisition, operation and disposition of a variety of public and private companies in Canada, Europe, the Middle East and Far East. We represent entertainers, athletes, corporate executives and wealthy individuals and families with assets and members in multiple jurisdictions. We work closely with foreign tax counsel to maximize overall tax-efficiency, coordinating U.S. tax rules with those of the appropriate foreign jurisdictions.

Foreign Business Activities in the United States
Our attorneys are deeply involved in all aspects of planning for foreign investors, from selecting a business vehicle, to structuring transactions and evaluating operating alternatives. Such “inbound” planning often involves avoiding the establishment of a U.S. trade or business or “permanent establishment,” as well as the use of derivative investments, portfolio interest, and other techniques to minimize U.S. withholding taxes. Our in-depth experience with U.S. income tax treaties includes the “tie-breaker” provisions for dual residents and the anti-abuse provisions designed to limit treaty access in circumstances where the foreign investor may be “treaty shopping” or may not be considered the beneficial owner.

We have extensive experience with the FIRPTA tax rules that apply to investments in U.S. real property by foreign investors. We represent foreign hedge funds and private equity funds that invest in U.S. real property, and we have structured investments through partnership and trust vehicles so as to balance the often-conflicting objectives of limiting exposure to U.S. estate taxes while minimizing U.S. income taxes. We also advise foreign shipping companies on the taxation of their U.S. source shipping income and the requirements for tax exemption.

We advise foreign individuals who relocate to the United States on pre-immigration tax planning, restructuring investments, and the complex reporting requirements applicable to U.S. residents with interests in foreign corporations, partnerships, trusts, and foreign financial accounts.

U.S. Business Activities Abroad
We advise U.S. public and privately held clients on their international operations, from structuring cross-border activities in manufacturing, sales and financing, including currency and interest-rate swaps, to minimizing the impact of Subpart F and the passive foreign investment company rules. We have helped clients plan real estate and hotel developments in Europe and the Caribbean, establish factories in the Far East, incorporate offshore insurance companies, and launch foreign private equity funds. We have counseled REITs, pension funds, and other tax-exempt entities on the special rules that apply to their offshore activities and investments.

Our extensive experience with cross-border acquisitions includes the anti-abuse rules that can trigger tax in connection with “inbound” mergers of foreign corporations into domestic corporations and “outbound” mergers of domestic corporations into foreign corporations. We have helped clients navigate the complex rules that apply to the transfer of intangible property to a foreign corporation, and we also have broad experience with intercompany pricing of goods and services, licenses, and Advance Pricing Agreements.

We assist clients with the reporting requirements for interests in foreign corporations, partnerships, trusts, and foreign financial accounts. And we also counsel individuals on the benefits of renouncing their U.S. citizenship or status as a permanent resident alien and the impact of the new “anti-expatriation” rules.

by Michael J. Miller
Published: Canadian Tax Journal, June, 2019
Download the file for Avoiding the
by Michael J. Miller
Published: International Tax Journal, May-June, 2019
Download the file for Discretionary Treaty Benefits and the Unbearable Absurdity of the PPT.
Published: Tax Notes, November 12, 2018
Download the file for The Discreet Charms of the Dividends Received Deduction.
Published: Tax Management Real Estate Journal, November 7, 2018
Download the file for Qualified Opportunity Zones and Select Partnership Issues.
Published: Tax Notes, October 29, 2018
Download the file for Simultaneous Equations for Simpler Tax Analysis.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2018
Download the file for Loan v. Distribution:
Published: Tax Notes, July 2, 2018
Download the file for To the Frying Pan: New Virtues of Subpart F over GILTI.
Published: Tax Management International Journal, April 13, 2018
Download the file for Direct Foreign Tax Credit and GILTI: The Curious Incidence of the Credit That Was Not Cut.
by Ellen Seiler Brody
Published: TaxStringer, February 1, 2018
Download the file for The Tax Cuts and Jobs Act - Traps for the Unwary Accountant.
by Michael J. Miller, Ellen Seiler Brody
Published: Tax Management International Journal, August 4, 2017
Download the file for Foreign Corporation Not Taxable on Redemption of Partnership Interest: Tax Court Rejects Rev. Rul. 91-32.
by Ellen Seiler Brody, Michael J. Miller
Published: Bloomberg BNA Daily Tax Report, August 3, 2017
Download the file for Reliance on a CPA As Reasonable Cause:
by Michael J. Miller, Ellen Seiler Brody, Mark David Rozen
Published: R&H Letter to Clients and Friends, July 24, 2017
Download the file for Tax Court Rejects Revenue Ruling 91-32 -- Holds Greek Corporation's Gain from the Redemption of Its Partnership Interest Not To Be Taxable as Effectively Connected Income.
by Michael S. Grisolia
Published: Bloomberg BNA Tax Management Memorandum, November 14, 2016
Download the file for Eradicating Double Non-Taxation: A Comparative Analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6.
by Charles S. Nelson
Published: Tax Notes, July 25, 2016
Download the file for Managing Global Tax Controversy: A Primer for the U.S. Multinational.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 16, 2016
Download the file for Recent Guidance Regarding Deduction of Fines.
by Michael J. Miller
Published: Canadian Tax Journal, August 1, 2014
Download the file for Snowbirds Flying Blind: Beware the US Residence Trap.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 19, 2014
Download the file for Stock Rights Under §457A: Revenue Ruling 2014-18.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2014
Download the file for Property Abandonment Results in Capital Loss:
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2013
Download the file for
by Michael J. Miller
Published: The Canadian Tax Journal, October, 2013
Download the file for Options to Consider for Non-US Investors in US Real Estate.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 15, 2013
Download the file for Can the Issuance of Form 1099-C Cancel a Debt?.
by Michael J. Miller, Ellen Seiler Brody
Published: International Tax Journal, March 5, 2013
Download the file for Expats Live in Fear of Malevolent Time Machine.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2012
Download the file for More About Step Transactions: G.D. Parker v. Commissioner.
Published: R&H Letter to Clients and Friends, January 4, 2013
Download the file for American Taxpayer Relief Act of 2012: International Tax Provisions.
by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen, Ellen Seiler Brody
Published: R&H Letter to Clients and Friends, July 3, 2012
Download the file for IRS Provides Detailed Guidance on 2012 Offshore Voluntary Disclosure Program and Announces New Alternative Procedure for Certain Taxpayers Living Abroad.
by Michael J. Miller, Ellen Seiler Brody
Published: International Tax Journal, May-April, 2012
Download the file for Foreign Asset Reporting Under Code Section 6038D.
by Mark David Rozen, Ellen Seiler Brody
Published: BNA Tax Planning International Review, March 01, 2012
Download the file for New Proposed Regulations Provide Some Welcome Relief for Foreign Financial Institutions under FATCA.
by Michael J. Miller
Published: International Tax Journal, July 01, 2011
Download the file for Shameful Double Taxation of Individual Expatriates.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, June 22, 2011
Download the file for IRS Modifies 2011 Offshore Voluntary Disclosure Initiative to Reduce Penalties for Certain Participants and Permit Extensions.
by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, June 21, 2011
Download the file for IRS Further Extends Deadline for 2009 and Prior FBARs Required to be Filed by U.S. Persons With Signature Authority but No Financial Interest in Foreign Accounts.
by Michael J. Miller, Ellen Seiler Brody
Published: Tax Management International Journal, May 13, 2011
Download the file for The 2011 OVDI: Is Voluntary Disclosure Really Better the Second Time Around? .
by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, April 06, 2011
Download the file for Highlights of the New FBAR Regulations and Revised FBAR for 2010 Filings Due June 30, 2011.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, March 02, 2011
Download the file for Certain Taxpayers May Avoid Penalties If They File Delinquent Information Returns Relating to Foreign Accounts, Foreign Entities, and Foreign Gifts.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients & Friends, February 09, 2011
Download the file for IRS Announces 2011 Offshore Voluntary Disclosure Initiative With August 31, 2011 Deadline.
by Michael J. Miller
Published: BNA Tax Management - International Journal, August 13, 2010
Download the file for Tax Court Approves Tax-Free Payment of Outbound Guarantee Fees.
by Michael J. Miller
Published: International Tax Journal, May 2010
Download the file for 2010 FBAR Update.
by Michael J. Miller, Peter H. Blessing
Published: Canadian Tax Foundation - 61st Annual Conference, April 01, 2010
Download the file for Foreign Account Tax Compliance Provisions Have Far-Reaching Effect.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients & Friends, March 03, 2010
Download the file for IRS Issues Relief from FBAR Filing Obligations for Three Groups.
by Michael J. Miller
Published: International Tax Journal, January 01, 2010
Download the file for Reflections on the Application of Income Tax Treaties to Hybrid Entities That Earn Non-FDAP Income.
by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, September 24, 2009
Download the file for IRS Extends Deadline For Voluntary Disclosure Program.
by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, July 22, 2009
Download the file for Taxpayers Still Have Time to Resolve Offshore Tax Issues Through the Voluntary Disclosure Program.
by Ellen Seiler Brody
Published: Journal of Retirement Planning, May 01, 2009
Download the file for Should Retirees Still Consider Expatriating?.
by Mark David Rozen, Ellen Seiler Brody
Published: Rothschild Trust Review, April 01, 2009
Download the file for Proposed Legislation Affecting Assets Held Overseas.
by Ellen Seiler Brody
Published: BNA Tax Planning International Review, December 16, 2008
Download the file for U.S. Adopts Exit Tax Upon Expatriation.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 17, 2008
Download the file for Forfeiture of Deductions for Failure to File Timely Return: (Swallows Holding, Ltd. v. Commissioner).
by Michael J. Miller
Published: The Canadian Tax Journal, September 01, 2007
Download the file for Proposed Earnings-Stripping Rules May Affect Canadian Investments in the United States.
by Michael J. Miller
Published: International Tax Journal, June 01, 2007
Download the file for Accessing U.S. Income Tax Treaties: Current Trends in the Limitation on Benefits Article.
by Michael J. Miller
Published: Tax Management International Journal, April 13, 2007
Download the file for Notice 2007-13 Announces New and Improved Substantial Assistance Rules.
by Howard J. Levine, Michael J. Miller
Published: International Tax Journal, February 01, 2007
Download the file for Proposed Regulations 'Clarifying' the Technical Taxpayer Rule Don't Pass the Giggle Test.
by Michael J. Miller
Published: Tax Management Memorandum, April 03, 2006
Download the file for Cleansing the PFIC Taint Just Got Easier: New Regulations Permit Purging Elections for Closed Years.
by , Abraham Leitner
Published: Journal of Taxation, January 15, 2006
Download the file for CA-2's Narrow View of Pasquantino Does Not Affect Enlarged Scope of Federal Fraud and Money Laundering.
by Sanford H. Goldberg, Quincy Cotton
Published: The Metropolitan Corporate Counsel, December 01, 2005
Download the file for Are Your Non-U.S. Executives Prepared for U.S. Estate Tax?.
by , Abraham Leitner
Published: Canadian Tax Journal, March 01, 2005
Download the file for Recent Developments Make It Easier For U.S.-Based Multinationals To Dispose Of Foreign Subsidiaries.
by , Abraham Leitner
Published: The Metropolitan Corporate Counsel, January 01, 2005
Download the file for A One-Time Tax Break For US Multinationals.
by Michael J. Miller
Published: Tax Management International Journal, November 12, 2004
Download the file for Pending Protocol Will Prevent Inverted Corporations from Accessing the Barbados Treaty.
by Mark David Rozen, Joseph Lipari, Michael J. Miller
Published: R & H Letter to Clients and Friends, November 11, 2004
Download the file for American Jobs Creation Act of 2004 International Tax Provisions.
by Sanford H. Goldberg, John Avery Jones
Published: Bulletin for International Fiscal Documentation, November 01, 2004
Download the file for Treaty Conflicts in Categorizing Income as Business Profits Caused by Differences in Approach between Common Law and Civil Law.
by Howard J. Levine, Michael J. Miller
Published: The Metropolitan Corporate Counsel, October 01, 2004
Download the file for Avoiding U.S. Tax On Foreign Sales To U.S. Customers.
by Sanford H. Goldberg, Michael J. Miller
Published: The Canadian Tax Journal, March 01, 2004
Download the file for IRS Issues A Warning To Canadian Law Firms With U.S. Branch Offices.
by Mark David Rozen, Abraham Leitner
Published: The Canadian Tax Journal, March 01, 2004
Download the file for Proposed Amendment to FIRPTA Could Make U.S. REITs More Attractive to Canadian Real Estate Investors.
by , Peter A. Glicklich, Abraham Leitner
Published: The Canadian Tax Journal, September 01, 2003
Download the file for U.S. Reduced Rates Now Apply to Dividends of Non-Corporate Taxpayers.
by Mark David Rozen, Michael J. Miller
Published: R&H Letter to Clients and Friends, August 14, 2003
Download the file for September 15th Due Date for Waiver of Filing Deadline for Foreign Taxpayers.
by , Peter A. Glicklich, Abraham Leitner
Published: Taxation of Global Transactions, June 01, 2003
Download the file for Gain Recognition Agreement Regulations Could Stand Some Clarification.
by Sanford H. Goldberg, Michael J. Miller
Published: Tax Management International Journal, May 09, 2003
Download the file for Proposed Transportation Regulations - Suggestions for Final Course Correction.
by , Peter A. Glicklich, Abraham Leitner
Published: The Canadian Tax Journal, February 01, 2003
Download the file for Interest Stripping Changes Affecting U.S. Corporations Seem Likely; Only the Details Remain Opaque.
by Howard J. Levine, Peter A. Glicklich
Published: Taxation of Global Transactions, December 01, 2002
Download the file for FSA 200220005: IRS Again Attempts to Void Contract Manufacturing Arrangements Under Subpart F.
by , Peter A. Glicklich, Abraham Leitner
Published: The Canadian Tax Journal, December 01, 2002
Download the file for Thomas Bill Currently Pending in Congress Includes Many Important Foreign Tax and Other Legislative Proposals.
by , Peter A. Glicklich, Abraham Leitner
Published: The Canadian Tax Journal, September 01, 2002
Download the file for Final Regulations on Payments by 'Reverse Hybrid' U.S. Entities Include Narrow Limits on Treaty Use.
by Sanford H. Goldberg
Published: International Fiscal Association -- 56th Congress, August 25, 2002
Download the file for Estate Tax Conflicts Resulting from a Change in Residence.
by Sanford H. Goldberg
Published: International Fiscal Association -- 56th Congress, August 25, 2002
Download the file for Gains Tax vs. Inheritance Tax.
by Howard J. Levine, Peter A. Glicklich
Published: Taxation of Global Transactions, August 15, 2002
by Howard J. Levine, Peter A. Glicklich
Published: Taxation of Global Transactions, April 15, 2002
by Michael J. Miller, Peter A. Glicklich
Published: Canadian Tax Journal, March 15, 2002
by Howard J. Levine, Peter A. Glicklich
Published: Taxation of Global Transactions, January 15, 2002
by Michael J. Miller, Peter A. Glicklich
Published: Canadian Tax Journal, December 15, 2001
by Howard J. Levine, Michael J. Miller, Peter A. Glicklich
Published: Journal of Taxation of Global Transactions, December 01, 2001
by , Peter A. Glicklich, Abraham Leitner
Published: 2001 International Bureau of Fiscal Documentation, October 15, 2001
by Michael J. Miller, Peter A. Glicklich
Published: Canadian Tax Journal, October 01, 2001
by Michael J. Miller, Peter A. Glicklich
Published: Canadian Tax Journal, June 01, 2001
by Sanford H. Goldberg
Published: ALI-ABA Estate Planning Course Materials Journal, April 30, 2001
by Michael J. Miller, Peter A. Glicklich
Published: Canadian Tax Journal, February 01, 2001
by Joseph Lipari, Quincy Cotton
Published: Tax Management International Journal, January 12, 2001
by Sanford H. Goldberg
Published: Tax Notes International, August 07, 2000
by Ellen Seiler Brody, Peter A. Glicklich
Published: Canadian Tax Journal, June 01, 2000
by Howard J. Levine
Published: Tax Management International Journal, April 14, 2000
by Ellen Seiler Brody, Peter A. Glicklich
Published: Canadian Tax Journal, March 01, 2000
by Joseph Lipari
Published: Tax Management International Journal, January 14, 2000
by Sanford H. Goldberg, Peter A. Glicklich, Abraham Leitner
Published: Canadian Tax Journal, December 01, 1999
by , Peter A. Glicklich
Published: Canadian Tax Journal, October 15, 1999
by Sanford H. Goldberg, Peter A. Glicklich
Published: Canadian Tax Journal, June 01, 1999
by , Peter A. Glicklich, Abraham Leitner
Published: Tax Notes, February 15, 1999
by Sanford H. Goldberg, Peter A. Glicklich
Published: Canadian Tax Journal, December 01, 1998
by Sanford H. Goldberg
Published: Canadian Tax Journal, October 01, 1998
by Sanford H. Goldberg, Carrie L. Brandon
Published: Canadian Tax Journal, June 01, 1998
by Sanford H. Goldberg, C. Jordan Ball, III
Published: Canadian Tax Journal, October 01, 1997
by Sanford H. Goldberg, Howard J. Levine, Ellen Seiler Brody, Peter A. Glicklich
Published: R & H Newsletter -- Tax Insights, October 01, 1997
by Howard J. Levine, Sanford H. Goldberg, Ellen Seiler Brody, Peter A. Glicklich
Published: Journal of Taxation, August 15, 1997
by Sanford H. Goldberg
Published: Canadian Tax Journal, March 01, 1997
by Sanford H. Goldberg, Howard J. Levine, Peter A. Glicklich
Published: Journal of Taxation, June 01, 1996