(Planning for US and some non-US entities)
Forming the right type of entity in the right jurisdiction is key to achieving tax efficiency for any business or investment.
A large number of entities can be formed in the US, including Limited Liability Companies (LLCs), Corporations, Limited Partnerships (LPs), and various types of trusts, with varying Federal tax consequences.
Entities are formed at State level and State tax varies depending on the State in which an entity is formed or conducts transactions.
Determining the best entity and jurisdiction in which it should be formed depends on the type of business or investments intended, as well as income flows such as dividends, interest and royalties, and the location and tax status of the entity owners. See Forming a US Entity?
In some cases we also advise on the formation of non-US trusts and other entities to ensure beneficial US tax treatment of these entities.