Overview
Brad LaBonte spoke at the Basics of International Taxation 2024 program on the topic “Considerations in Structuring Outbound Investments by U.S. Persons.” The discussion covered important factors that U.S. persons should consider when structuring outbound investments.
Learning objectives included:
- Evaluating whether to operate directly, or through a branch or separate entity, in a given situation
- Applying the outbound nonrecognition rules when transferring assets, or stock, of existing businesses to a foreign corporation
- Assessing the potential impact of anti-inversion rules