INVESTMENT IN THE
James Nobles LLC has, for several years, provided specialized advice to
foreign clients investing in the U.S. Over the course of representing many
clients from all regions of the world as they invest in the U.S., we have
acquired a great deal of expertise in this area.
Over the past few years, the U.S. regulatory environment for inbound investment has dramatically changed. Congress has come to view foreign investors as a fertile source of tax revenues which triggers no adverse reaction at the voting polls. At the same time that Congress has enacted very burdensome laws aimed at increasing the tax revenues foreign investors pay in the U.S., the U.S. Internal Revenue Service has put foreign investors under increased scrutiny to ensure that they pay their fair share of taxes. Today, efficient tax structuring is a critical centerpiece of all successful foreign investment into the U.S. Utilizing our years of experience, we design our clients' inbound investments to be efficient in the context of their global tax situations, taking into account their home country tax burden as well as the impact of any applicable tax treaties.
James Nobles LLC has represented investors from many regions of the world in investing in a wide variety of U.S. investments, including real estate (apartment complexes, shopping centers and timberland as well as raw land), and numerous, diverse industries such as the handling equipment industry, computer and software industry, the printing industry and the hotel industry.
Inbound Investment Structuring A core service which
James Nobles LLC provides to clients is the structuring of their inbound
investments. We work with our clients' foreign and domestic financial
officers, advisors and accountants to reduce the total tax burden of the
investment as well as to plan the eventual repatriation of the investment and
earnings upon disposition. For some clients, James Nobles LLC also monitors
client's investments structures on an ongoing basis to make adjustment for
changes in the tax and regulatory environment.
Intercompany Pricing Agreements Due to the intense
scrutiny tax authorities now place on intercompany transactions, it is
imperative that all intercompany relationships be documented through
intercompany pricing agreements. James Nobles LLC advises clients on
structuring intercompany relationships and prepares intercompany agreements to
comply with U.S. and foreign intercompany arm's length pricing standards.
Inbound Joint Ventures A popular way for foreign
companies to enter the U.S. market is through joint ventures and other
strategic relationships. James Nobles LLC has represented several foreign
companies to structure joint ventures with American companies which have
facilitated our clients' entry into the U.S. marketplace.
Acquisition of U.S. Companies In the acquisition of U.S.
companies, foreign investors must be concerned with unique financing,
ownership, governmental clearance and reporting requirements. James Nobles
LLC has advised foreign clients in stock transactions as well as asset
purchases of U.S. companies, including those structured as management buyouts
and acquisitions of minority interests.
Investment in U.S. Real Estate James Nobles LLC has
represented numerous clients making investments in U.S. real estate to advise
them on the investment structure as well as tax planning under the Foreign
Investment in Real Property Tax Act (FIRPTA).
Start-Up Operations Many of our clients are foreign
companies entering the U.S. market for the first time. These clients need
specialized attention to acclimate them to the U.S. legal environment as well
as to ensure that they meet the legal requirements to commence their U.S.
Licensing of Foreign-Based Technology A component of a
U.S. market entry program for many foreign companies is the licensing of their
technology to a U.S. company, either as a part of an investment or as a stand
alone license agreement. Over the years, we have advised many foreign clients
on their inbound licensing transactions and prepared the license agreements to
document the transactions.
Foreign Lenders Financing U.S. Operations Many U.S.
companies, including those having U.S. ownership, obtain loan financing from
foreign financial institutions and other lenders. Foreign lenders face high
U.S. withholding taxes unless one of the narrow exceptions applies. For these
lenders, we advise them on structuring the loans to come within the
withholding exceptions (when possible).
Representation & Distribution Agreements Foreign
companies entering into representation and distribution agreements with U.S.
companies need specialized advice in preparing the agreements, particularly
since the foreign companies typically are familiar with a legal and business
culture which is very different from that of the U.S. James Nobles LLC has
advised foreign clients on U.S. representation and distribution arrangements
for many diverse industries.
International Trade Disputes and Litigation James Nobles LLC has advised clients on international trade disputes, and, working with litigation counsel, has represented clients in litigation over trade-related matters, including issues such as non-performance of a trade agreement, non-delivery, and other breach issues.