@leticiabalcazar
Leticia Balcazar, J.D., LL.M., is a seasoned international tax attorney with 20+ years of experience. She advises global investors on cross-border tax, private financing, and wealth planning, with a focus on Asia-based clients. Her expertise has been featured in Bloomberg Law. Sh
When a U.S. borrower makes interest payments to a foreign lender, the tax treatment of that payment often comes down to a single factor: whether proper documentation is on file. Foreign lender W-8 documentation serves a…
When financing an international transaction, choosing between debt and equity can have significant tax and legal consequences. Understanding the difference between a debt vs equity cross-border loan is essential for bus…
If you are a foreign lender or structuring inbound financing into the United States, understanding withholding tax exemption foreign loan rules is critical. The U.S. generally imposes withholding tax on interest paid to…
