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U.S.-Latin America Tax Planning for Investors and Companies: Tax Strategies, Compliance Requirements, Treaty Operations

Recording of a 90-minute premium CLE/CPE video webinar with Q&A

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Conducted on Friday, April 5, 2024

Recorded event now available

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This CLE/CPE webinar will provide tax counsel with a comprehensive guide to tax planning challenges and opportunities for clients who have or are seeking a tax presence in both the US and Latin America. The panel will discuss recent US-Chile tax treaty provisions that govern tax and fiduciary rules, strategies for minimizing the US tax impact of foreign-source ordinary and capital income before establishing tax residency in the US. The webinar will focus on US tax and other consequences for Latin American clients with or seeking a US tax presence and U.S. taxpayers with Latin America-based assets.


The United States is seen as a tax haven for high net worth foreign individuals and with the recent approval of the U.S.-Chile tax treaty, significant planning opportunities are available to foreign investors and companies in Latin America seeking to establish a U.S. tax presence. Tax counsel and advisers must understand critical income and transfer tax planning strategies to minimize the U.S. tax impact of preexisting foreign assets and to help design an immigration strategy through investment in the U.S.

Because the U.S. imposes tax on its residents' worldwide income, preserving the financial wealth of immigrants from Latin America to the U.S. may depend on accelerating income and gains and deferring deductions/losses before establishing U.S. residency. This is a desirable strategy if the U.S. statutory tax rate is higher than the immigrant's current tax home, but tax counsel must be aware of the impact on after-tax holdings.

Another critical aspect of pre-immigration planning is assisting clients with establishing U.S. residency and gaining immigration priority by applying for available visas. This requires a substantial investment in a U.S. trade or business in which the immigrant would take an active role. Tax advisers need to thoroughly understand the requirements of this program to assist clients in the application process.

Listen as our experienced panel provides a thorough guide to the nuances of pre-immigration tax planning, discusses the impact of the U.S.-Chile tax treaty, and offers practical tips to help assist high net worth clients transition into the U.S. in a tax-efficient manner.



  1. Residency and tax consequences
  2. Tax rules that apply to foreign investors in U.S. real estate or businesses
  3. Investment structure alternatives and their tax consequences
  4. Pre-immigration planning goals
  5. Minimizing transfer tax impact


The panel will review these and other key issues:

  • What are the crucial considerations in wealth preservation for a foreign individual becoming a U.S. resident for tax purposes?
  • What are the tax implications of purchasing U.S. assets individually vs. through an LLC vs. a blocker corporation or a trust?
  • What are the tax reporting obligations for non-U.S. owners of U.S. assets?
  • How does FIRPTA compliance vary between different ownership structures?
  • What are the crucial considerations in wealth preservation for a foreign individual becoming a U.S. resident for tax purposes?
  • How to avoid anti-deferral rules in pre-immigration transactions


Guadiana, James
James A. Guadiana

Greenspoon Marder

Mr. Guadiana is a partner in the Tax practice group at Greenspoon Marder LLP. He is an experienced practitioner in...  |  Read More

Fortuna, Julian
Julian A. Fortuna

Greenspoon Marder

Mr. Fortuna is a partner in Greenspoon Marder’s Corporate & Business practice group. With over 30 years of...  |  Read More

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