Structuring cross-border investments requires a deep understanding of the legal and regulatory environments of both countries. Our experts have the expertise and connections to help you successfully navigate through the intricate laws of the United States and Australia.

The investment relationship between the US and Australia is worth more than $1.47 trillion, with both inbound and outbound investment continuing to flourish over the years. With roughly a quarter of Australia’s incoming foreign investments originating from the US, it is Australia’s largest direct investor. 

Some of the major assignments we have worked on over the last 12 months includes:

• Expansion of business activity into the US through the establishment of a Limited Liability Company (“LLC”) – an increasingly popular investment vehicle in the US;
• Merger advice in relation to the sale of an Australian company to a special purpose acquisition vehicle (“SPAC”) in the US;
• Detailed advice in relation to the exchange of shares in an Australian company for shares in a US company, including the application of scrip-for-scrip CGT relief for shareholders;
• Relocation of a beverage distribution center into the US, and detailed advice in relation to foreign derived intangible income and Australia’s Controlled Foreign Company regime;
• Assisting with the expansion of a start-up technology company into the US and advice in relation to US royalty withholding tax on payments to Australia under transfer pricing rules;
• Assisting an Australian subsidiary of a US head company change from a corporation to a disregarded entity under the ‘check-the-box’ regulations;
• Creation of a stapled structure for a medical group in order for it to conduct business in Australia in a company structure and business in the US in a flow-through structure;
• Advice regarding the US grantor trust rules in relation to franking a dividend distribution from a motor vehicle distribution group to US beneficiaries;
• Assisting US retirees in Australia to set up self-controlled US eligible retirement funds;
• Assisting US citizens to expatriate and set up trusts in the US to benefit US beneficiaries, and advice in relation expatriate gift and bequest tax; and
• Advising investment into an Australian company in the form of preference shares by a foreign LLP controlled by a US hedge fund. Advice in relation to Australian withholding taxes on dividends paid to non-residents and hybrid financial instrument mismatch rules.