Christine Alexis Concepción
International Tax Counsel for a Mobile World
Areas of Expertise
Inbound Tax Planning
Non-U.S. individuals and businesses investing in or relocating to the United States face a complex web of U.S. tax rules that, if not properly navigated, can result in unexpected tax costs, withholding, and penalties. We advise foreign nationals, non-resident aliens, and internationally mobile individuals on structuring their U.S. activities and investments in a tax-efficient manner. Learn more.
Outbound Tax Planning
U.S. citizens and residents are taxed on their worldwide income, regardless of where they live. American individuals living abroad — whether in Spain, France, Latin America, or elsewhere — face significant U.S. tax reporting obligations and planning opportunities, including PFIC exposure from foreign investment vehicles, Net Investment Income Tax, and dual-filing compliance. We help U.S. persons structure their global affairs in a tax-efficient and fully compliant manner. Learn more.
Expatriation Tax Planning
Renouncing U.S. citizenship or relinquishing a green card after long-term residency triggers one of the most complex and consequential tax events in U.S. tax law — the exit tax under Section 877A. Without careful planning, expatriation can result in a deemed sale of all worldwide assets and significant tax liability. We guide clients through every stage of the expatriation process, from initial analysis through final compliance. Learn more.
International Tax Compliance
U.S. persons with foreign financial accounts, interests in foreign entities, or ownership of foreign trusts face an extensive array of annual reporting and disclosure obligations. The penalties for non-compliance can be severe — in some cases exceeding the value of the underlying asset. We help individuals and businesses understand their obligations and achieve and maintain full compliance. Learn more.
U.S. Real Estate Tax Planning for Foreign Investors
U.S. real estate is one of the most popular investment classes for internationally mobile and foreign individuals — but it carries significant U.S. tax complexity. FIRPTA withholding, U.S. estate and gift tax exposure for non-resident aliens, income tax on rental income, and classification of LLC interests as U.S.-situs assets all require careful planning. We structure U.S. real estate holdings to minimize tax friction while achieving the client’s investment and succession goals. Learn more.
Cross-Border Inheritance Matters
When a family member passes away and assets, heirs, or both span multiple countries, the U.S. tax implications can be significant — and easy to miss without specialized counsel. Cross-border inheritance matters sit at the intersection of U.S. estate tax, income tax, and international information reporting. For non-resident aliens who hold U.S.-situs assets at death, even modest holdings can trigger U.S. estate tax liability, banking freezes, probate proceedings, and IRS transfer certificate requirements — a system that is difficult to navigate without planning. Learn more.
International Trust & Estate Planning
High-net-worth individuals and families with connections to multiple countries face unique challenges in structuring their wealth for both tax efficiency and generational transfer. Foreign trusts, offshore entities, civil law structures such as usufructs, and internationally mobile beneficiaries all create layers of U.S. tax complexity. The distinction between foreign grantor and foreign nongrantor trusts — which determines who is taxed on trust income, how distributions are treated, and whether the throwback rules apply — is central to any cross-border planning engagement. Learn more.
Tax Planning for International Entertainers & Athletes
International entertainers and athletes face some of the most complex tax situations of any individual taxpayer. Touring income earned across multiple countries, image rights and licensing arrangements, endorsement deals, foreign withholding taxes, and treaty-based exemptions — all layered on top of the standard U.S. international tax framework — require advisors who understand both the technical rules and the practical realities of a performance-based, globally mobile career. Learn more.
Cross-Border Business Structuring
High-net-worth individuals and families with connections to multiple countries face unique challenges in structuring their wealth for both tax efficiency and generational transfer. Foreign trusts, offshore entities, civil law structures such as usufructs, and internationally mobile beneficiaries all create layers of U.S. tax complexity. The distinction between foreign grantor and foreign nongrantor trusts — which determines who is taxed on trust income, how distributions are treated, and whether the throwback rules apply — is central to any cross-border planning engagement. Learn more.
International Tax Due Diligence in M&A
International tax advisory for buyers, sellers, and deal teams in cross-border mergers, acquisitions, and investments — identifying exposure, informing structure, and protecting value.
From FIRPTA analysis to CFC exposure, transfer pricing risk, and post-closing integration.
Miami, FL, and Madrid, Spain
Christine Alexis Concepción is the co-founder of Concepcion Global PLLC, a Miami-based international tax law firm advising high-net-worth individuals, multi-jurisdictional families, and their closely held businesses on complex U.S. cross-border tax matters. Her practice spans inbound and outbound tax planning and structuring, expatriation, U.S. real estate investment planning for foreign investors, pre-immigration tax and estate planning, international trust structuring, cross-border inheritance matters, FBAR compliance and offshore voluntary disclosure, tax planning for international entertainers and athletes, and cross-border business structuring for closely held companies.
Before founding Concepcion Global, Christine served as an international tax associate in AmLaw Top 10 and AmLaw 100 international tax practices and in the international tax group of a Big Four accounting firm — all in Miami.. This background across elite law firms and a Big Four accounting firm gives her a rare ability to analyze cross-border tax issues at the intersection of legal, structural, and compliance considerations.
Christine holds an LL.M. in Taxation from Northwestern University Pritzker School of Law, a J.D. with a Certificate in Taxation from the University of Connecticut School of Law, and a Master of Arts in International Business from the University of Florida, earned in part through coursework at Sciences Po (Institut d’Etudes Politiques de Paris), where she studied French tax law. She completed her undergraduate degree at Florida State University in Multinational Business Operations and French, cum laude, with study abroad at the Université Paris IV-Sorbonne.
A true polyglot, Christine practices in English, Spanish, and French, holds high proficiency in Portuguese, and has studied Italian, Latin, Ancient Greek, Modern Greek, German, and Serbian — enabling her to counsel clients and collaborate with advisors across Latin America, Europe, and beyond without language as a barrier.
Christine is an active voice in the international tax community. She serves as Vice Chair for Programs of the American Bar Association’s International Tax Committee and as the U.S. National Representative and organizing committee member for the International Association of Young Lawyers (AIJA), where she is also a frequent speaker. She has presented on cross-border tax planning, residency issues, tax planning for international entertainers, and cross-border business structuring at conferences in Madrid, Bruges, Vienna, and Washington, D.C.
She is licensed to practice in Florida and the District of Columbia and has a pending New York bar admission.
