International Business

Recognizing years ago the emerging globalization of commercial business and finance, the Firm organized a group of lawyers, paralegals and in-house accountants working for its foreign clients as its International Business Group (IBG) to serve the diversified and far-reaching needs of a broad and varied client base throughout the United States and the world.  The IBG advises clients globally on a wide range of international matters, including transnational tax planning and compliance, immigration, inbound and outbound mergers and acquisitions, U.S. Customs & Border Protection (“CBP”), import/export controls, and much more.  The IBG represents many foreign companies doing business in the United States and many more U.S. companies investing abroad.

The IBG augments its staff with both a U.S. Customs & Border Protection consultant and an international network of attorneys and accountants, through which it is able to obtain quick answers to international legal and tax questions at little or no cost to clients.  The IBG staff also uses sophisticated telecommunications, computer software and databases to reduce costs, accelerate response time and facilitate accessibility.

Progressive law emphasizes problem solving and client service.  We offer proactive strategies and solutions and are open, accessible and highly responsive, placing business and the needs of our clients first.  Our work is aggressive and focused.  We are proud to offer a different kind of law better aligned with today’s business needs. Progressive law.  

Inbound Transactions
The IBG counsels foreign companies and investors on their “inbound” U.S. investments:

• Create an offshore holding company with a Delaware branch to finance the U.S. and international operations of a Canadian multinational corporation
• Structure U.S. limited partnerships to afford foreign investors limited liability, while minimizing their overall tax burden by subjecting the income of the U.S. business to U.S. tax at individual rates and avoiding foreign tax on repatriation of earnings
• Use Delaware finance companies to hold the stock of U.S. companies and accumulate income free of state tax

• Advise foreign manufacturers on the peculiarities of U.S. product liability and environmental laws
• Protect intellectual property rights, including technological know-how, patents and trademarks
• Use applicable U.S. and foreign income tax treaties to exploit tax planning opportunities
• Develop a plan to minimize the branch profits tax and the effect of the “earnings stripping” rules
• Provide legal counsel on immigration issues involving key executives, managers and skilled employees
• Assist employers and employees to obtain non-immigrant visas (primarily in the E, H and L categories), labor certification and permanent resident status
• Obtain “blanket L-1” status for multinational corporations, enabling foreign companies to transfer key employees to their U.S. subsidiaries without proceeding through the INS, reducing the process from six weeks to one day
• Prepare family-based petitions for immediate family members of U.S. citizens and permanent residents
• File applications for political asylum and litigate deportation/exclusion trials
• Counsel employers on various reporting requirements (including those related to Form I-9) and defend employers involved in such litigation

• Represent clients in responding to routine and investigatory inquiries by U.S. Customs & Border Protection
• Assist clients in structuring import activities to comply with U.S. Customs (CBP) laws while minimizing duties
• Review import procedures and develop a comprehensive customs import compliance manual and an internal compliance program tailored to a client’s specific importing requirements
• Conduct C-TPAT security reviews and develop C-TPAT security profiles tailored to client’s needs
• Consult with importers on special trade and customs programs including NAFTA, C-TPAT, bonded warehouses, TIB, application of Section 201 sanctions, quota/visa, etc.
• Consult with importers on specific compliance issues including, where appropriate, submission of “prior disclosures”
• Prepare binding ruling requests
• Represent clients in seizure and liquidated damage proceedings
• Assist clients in resolving import issues at the port of entry
• Consult importers on ADD/CVD requirements, textile visa/quota requirements, category specifications, classification and appraisement, compliance issues, and shipping requirements
• Consult in all areas of the Harmonized Tariff Schedule (GRIs, Chapters 1-99), concentrating in textiles, machinery and the other primary focus industries
• Consult on the Customs Modernization Act, informed compliance and “reasonable care”
• Consult on civil and criminal violations in all areas of U.S. Customs (CBP) law:  commercial fraud (country of origin issues, ADD/CVD violations, counterfeiting, trademark and copyright infringements, etc.), export violations (Department of State and Department of Commerce license violations), smuggling, currency violations (money laundering, import and export of undeclared currency)
• Consult on all aspects of district/port operations – inspectional, commercial operations and criminal investigations
• Assist clients in prepared for Focused Assessment Audits

• Prepare forms 1040NR (Nonresident Alien Income Tax Return) and 706NA (Nonresident Estate Tax Return)
• Prepare documentary evidence of compliance with new transfer pricing rules to avoid penalties
• Advise clients about forms for foreign-owned companies, e.g., Forms W-8, 1042 and 8804
• Maintain bank accounts and conduct banking for foreign clients

• Prepare U.S. wills, trusts (including qualified domestic trusts) and estate plans for foreign nationals (resident and nonresident) with U.S. real estate, securities and business holdings
• Reorganize U.S. investments of foreign nationals, using tax planning opportunities under applicable estate tax treaties and U.S. estate and gift tax laws
• Probate wills and administer U.S. estates of foreign nationals
• Coordinate U.S. and foreign estate tax law with estate tax treaties to minimize taxes

Outbound Transactions
The IBG advises many U.S. companies and individuals on their “outbound” foreign investments and on exporting their products and skills:

• Create international joint venture vehicles in South America, Europe and the Pacific Rim
• Create a global alliance between two producers of the same product from two different countries, including forming joint ventures in the U.K. and Australia and a worldwide joint purchasing and sales company (overcoming objections by the U.S. Federal Trade Commission and receiving approval under the Treaty of Rome)
• Advise clients on whether to export directly to foreign customers, use an intermediary sales representative or distributor, or establish a foreign branch, taking into account U.S. and foreign tax laws as well as applicable treaties

• Assist clients in developing and implementing licensing agreements and joint ventures in Europe, South America and the Pacific Rim countries
  
• Structure the ownership and activities of foreign corporations to avoid current U.S. income taxation under “Subpart F” (rules applicable to “controlled foreign corporations”) or under the “foreign personal holding company” or “passive foreign investment company” rules
  

• Assist clients in identifying appropriate forms of investment in China (e.g., equity joint venture, contractual joint venture or subsidiary license arrangement) taking into account legal, tax, intellectual property, labor, currency, and administrative restrictions
• Assist clients to resolve legal and nonlegal problems in China using mediation, arbitration, administrative procedures, and legal actions
• Assist clients in drafting legal documents
• Assist clients in identifying Chinese partners
• Arrange trips and negotiations in China
• Assist in compliance with Chinese governmental and administrative procedures
  

• Advise clients on their export control compliance obligations under the U.S. Export control Regulations and Foreign Assets Control Regulations and assist clients in developing internal export compliance programs
• Advise clients on specific programs available to stimulate U.S. exports, e.g., Overseas Private Investment Corporation financing and insurance