Alternativas Fiscales para Inversiones en EUA · Alternativas Fiscales para Inversiones en EUA...

13
Alternativas Fiscales para Inversiones en EUA Instituto de Contadores Publicos de Nuevo Leon 17 Agosto 2017 William H. Hornberger Jackson Walker L.L.P. 2323 Ross Ave., Ste. 600 Dallas, Texas 75201 214-953-5857 © 2017 William H. Hornberger

Transcript of Alternativas Fiscales para Inversiones en EUA · Alternativas Fiscales para Inversiones en EUA...

Alternativas Fiscales para

Inversiones en EUA

Instituto de Contadores Publicos

de Nuevo Leon

17 Agosto 2017

William H. HornbergerJackson Walker L.L.P.2323 Ross Ave., Ste. 600

Dallas, Texas 75201

214-953-5857© 2017 William H. Hornberger

2

Illustration of Structuring Issues for Citizens of Mexico

Citizen of Mexico

U.S. Limited

Liability Company[Disregarded for U.S.

federal income tax

purposes]

S.A.

or

S.R.L.

U.S. Limited

Liability

Company

[Disregarded]

U.S. Limited

Liability

Company

[Disregarded]

U.S. Limited

Liability

Company

[Disregarded]

U.S. Limited

Liability

Company

[Disregarded]

S.A.

or

S.R.L.

S.A.

or

S.R.L.

S.A.

or

S.R.L.

Citizen of Mexico

U.S.Corporation

S.A.

U.S.

Corporation

or

LLC

U.S.

Corporation

or

LLC

U.S.

Corporation

or

LLC

U.S.

Corporation

or

LLC

S.A. S.A.

S.A. S.A.

U.S.

Assets

Mexican

Assets

U.S.

Assets

Mexican

Assets

S.A.

3

4

5

6

Limited Partnership

A

Disregarded Limited Liability Company

(“LLCSub”)

Texas Operating Business

LimitedLiability

Company(“LLCGP”)

NRA1

NRA2

C (U.S.)

SINGLE-MEMBER (LIMITED PARTNERSHIP) LIMITED LIABILITY COMPANY OWNING OPERATING BUSINESS – DISREGARDED

FOR FEDERAL INCOME TAX PURPOSES

1% GP

100%

33% LP

33% LP

33% LP

Limited Partnership

A

Disregarded Limited Liability Company

(“LLCSub”)

Texas Operating Business

LimitedLiability

Company(“LLCGP”)

NRA1

NRA2

C (U.S.)

SINGLE-MEMBER (LIMITED PARTNERSHIP) LIMITED LIABILITY COMPANY OWNING OPERATING BUSINESS – DISREGARDED

FOR FEDERAL INCOME TAX PURPOSES

1% GP

100%

33% LP

33% LP

33% LP

50%LP

50%LP

7

8

9

Texas Operating Business

Limited Liability Company(“LLCGP”)

NRA1

NRA2

C (U.S.)

SINGLE-PERSON (LIMITED PARTNERSHIP) LIMITED PARTNERSHIP OWNING OPERATING BUSINESS –

DISREGARDED FOR U.S. FEDERAL INCOME TAX PURPOSES

1% GP

100%

33% LP

33% LP

33% LP

Disregarded Limited Liability

Company(“LLCGP”)

Limited Partnership (“LPSub”)

Limited Partnership

A

99%LP

1%GP

10

11

Forms of Taxable Acquisitions: Acquisition of Interest in Single-Member

Limited Liability Company for Cash; Cash is Retained by Seller and is not

contributed to the LLC

Unrelated

Purchaser (P)

Assets Assets

Limited Liability

Company(classified as

disregarded entity for

Federal income tax

purposes]

Limited Liability

Company(classified as partnership

for Federal income tax

purposes]

NRA P NRA

50% 50%

Cash [Retained by S]

50% Interest in LLC

Example: Purchase of 50% Interest in LLC for

Cash Paid to S [not contributed to LLC]

12

Compare: Acquisition of Interest in Single-Member Limited Liability Company

for Cash Contributed to Company

Unrelated

Purchaser (P)

AssetsAssets

(including contributed

cash)

Limited Liability

Company

Limited Liability

Company

NRA P NRA

50% 50%

Cash

50% Interest in LLC

Example: Purchase of 50% Interest in LLC for

Cash Contributed to Limited Liability Company

13

Forms of Taxable Acquisitions: 50% Co-Owner’s Acquisition of Other Co-

Owner’s Interest in Limited Liability Company

AssetsAssets

Limited Liability

Company(classified as

disregarded entity for

Federal income tax

purposes]

Limited Liability

Company(classified as partnership

for Federal income tax

purposes]

NRAA NRA

50% 50%

Cash

50% Interest in LLC