Please join GT Shareholders Kate Kalmykov, Erez Tucner, and Cynthia Marian for the next lunch-and-learn.
The program will discuss:
U.S. Tax Considerations
Key U.S. tax considerations for foreign funds investing or operating in the United States
- U.S. trade or business income
- Dividends from U.S. corporations
- Interest from U.S. holding or portfolio companies or U.S. third-party borrowers
- Capital gains from sale of U.S. portfolio companies and FIRPTA
Key relevant U.S. tax updates
- YA Global Tax Court decision (Nov. 15, 2023)
- Soroban Capital Partners Tax Court decision (Nov. 28, 2023)
- U.S. – Chile income tax treaty (Dec. 19, 2023)
U.S. Regulatory Considerations
Key U.S. regulatory considerations for foreign funds investing or operating in the United States
- U.S. Securities Laws, including the Investment Company Act of 1940 (the “’40 Act”) and the Investment Advisers Act of 1940 (the “Advisers Act”)
- Soliciting and marketing to U.S. investors
- Regulatory implications of U.S. offices or personnel
- Foreign Private Adviser Exemption
- Exempt reporting adviser qualification and obligations
- Blue sky filings
U.S. Immigration Considerations
Key U.S. immigration considerations for foreign funds transferring principals and employees to the United States
- Developing a U.S. immigration strategy
- L-1A multinational manager and executive visa
- E-2 Treaty Investor Visa
Location:
The lunch-and-learn program will take place in-person at Greenberg Traurig’s NYC office in One Vanderbilt on Wednesday, June 5 at 12 – 2:00 p.m. ET.