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International Tax Law: Planning, Consultation, and Implementation

E. Allan Tiller, International Tax Attorney

Office in Downtown Houston, Texas

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Over 38 years of extensive and broad experience in international tax planning and consultation, first as in-house tax counsel for a large multi-national corporation and then as a partner in large multi-city law firms.

Advising:

  1. Private individuals with complex cross-border tax issues.
  2. Closely-held companies and small to medium size public companies with a need for outside international tax counsel.
  3. Large corporations, both U.S. and foreign, with distinct issues requiring in-depth technical analysis.

Support also provided to other law firms and CPA firms otherwise lacking sufficient technical depth in international tax.

Proficient in Spanish.

FOR U.S. CLIENTS:

Issues typically addressed on behalf of U.S. companies and individuals doing business or investing abroad:

For companies:

  • Structuring to avoid multiple taxation as earnings cross national borders and to take advantage of tax deferral opportunities resulting from operations in low or zero tax jurisdictions (“subpart F” planning and use of income tax treaties);

  • The “IC-DISC” export tax incentive;

  • Arranging cross-border corporate re-structurings to take advantage of tax-deferral opportunities (U.S. “tax-free reorganization” rules) and to avoid certain punitive U.S. anti-expatriation (“anti-inversion”) rules;

  • Addressing the special rules applicable to U.S.-owned foreign “captive” insurance companies, such as the elections or qualifications under Sections 953(d) and 831(b);

  • Structuring and timing of repatriation of foreign earnings to minimize the tax burden, including, for closely-held companies, taking advantage of the special 15% tax rate for so-called “qualified dividends” from qualified foreign countries;

  • For banks, investment brokerage firms, and other financial institutions, ensuring compliance with U.S. rules to confirm tax status of clients (e.g. Form W-8BEN or Form W-9);

  • Application of the U.S. “reciprocal exemption” and the gross basis tax to income from international shipping;

  • Responding to the IRS on international tax issues.

For individuals:

  • Maximizing availability of the foreign tax credit and the “foreign earned income exclusion” of Section 911 with respect to income earned abroad.

  • Planning and compliance regarding foreign trusts;

  • Assisting with compliance, such as Forms TD F 90-22.1 (the “FBAR” for foreign accounts), 5471 (for controlled foreign corporations), 8865 (for foreign partnerships), 8621 (for passive foreign investment companies), and 3520 and 3520-A (for foreign trusts).

FOR FOREIGN (NON-U.S.) CLIENTS:

Issues typically addressed on behalf of foreign (non-U.S.) companies and individuals doing business or investing in the United States:

For companies (including pooled capital and private equity funds):

  • Analysis and structuring to, where possible, avoid crossing the threshold of activity or presence that would trigger U.S. income taxation, especially under the “permanent establishment” concept of international income tax treaties (including activities on the U.S. “outer continental shelf”);

  • Selection of entity and structuring of ventures to avoid multiple tiers of U.S. income taxation;

  • Balancing equity vs. debt financing of the U.S. operation, including maximizing use of special exemptions for interest, such as interest on “portfolio debt,” with an awareness of the U.S. “anti-earnings-stripping rules”;

  • For closely-hold companies, coordination with U.S. estate tax concerns of the individual owners and addressing differences in corporate and non-corporate income tax rates, especially on capital gains;

  • Cross-border aspects of Section 409A rules applicable to “nonqualified” deferred compensation plans;

  • For foreign banks, investment brokerage firms, and other financial institutions, applying the U.S. rules for “qualified intermediaries” and “nonqualified intermediaries” with respect to U.S. investments of both U.S. and non-U.S. clients;

  • Arranging cross-border corporate re-structurings to take advantage of tax-deferral opportunities (U.S. “tax-free reorganization” rules) and to avoid certain punitive U.S. anti-expatriation (“anti-inversion”) rules;

  • For banks, investment brokerage firms, and other financial institutions, ensuring compliance with U.S. rules to confirm tax status of clients (e.g. Form W-8BEN or Form W-9);

  • “Transfer pricing” issues, that is, minimizing the risk of an IRS challenge to pricing on transactions between related companies;

  • Responding to the IRS on international tax issues.

For individuals:

  • Structuring to minimize the U.S. estate tax while retaining exemptions and lower capital gain tax rates available to individuals and non-corporate entities under the U.S. income tax;

  • Dealing with the U.S. “anti-expatriation rules” for individuals renouncing U.S. citizenship or long-term permanent residency (“green card holders”).

Business Address

712 Main St, Suite 1100 
Houston, Texas 77002

Phone

Office: (713) 337-3774

Fax

(713) 481-8769

Please be aware that, while I will keep your communications with me in the strictest confidence to the extent permitted by law, whether or not such communications will be protected by the attorney-client privilege against disclosure in court or administrative law proceedings will depend upon factors that may vary from case to case, including whether or not you have explicitly retained me as your legal counsel and I have accepted such retention.

Neither your visit to this website nor your communication with me via this website gives rise to an attorney-client relationship between us.

Rather, such a relationship requires a fully-signed “engagement letter” between us. Also, the inherent nature of communications by e-mail or internet means that you cannot be absolutely assured that your communications to me by e-mail or internet will not be seen by someone other than me.