Christine Alexis Concepción
Asesoría fiscal internacional para un mundo móvil
Áreas de especialización
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 es cofundadora de Concepcion Global PLLC, un bufete de abogados especializado en derecho tributario internacional con sede en Miami que asesora a personas con alto patrimonio, familias con presencia en múltiples jurisdicciones y sus empresas familiares en asuntos tributarios transfronterizos complejos en Estados Unidos. Su práctica abarca la planificación y estructuración tributaria para la entrada y salida de Estados Unidos, la expatriación, la planificación de inversiones inmobiliarias en EE. UU. para inversores extranjeros, la planificación tributaria y patrimonial previa a la inmigración, la estructuración de fideicomisos internacionales, asuntos de herencia transfronterizos, el cumplimiento de la declaración FBAR y la divulgación voluntaria de activos en el extranjero, la planificación tributaria para artistas y atletas internacionales, y la estructuración de negocios transfronterizos para empresas familiares.
Antes de fundar Concepcion Global, Christine trabajó como asociada de impuestos internacionales en firmas de abogados de primer nivel (AmLaw Top 10 y AmLaw 100) y en el grupo de impuestos internacionales de una de las cuatro grandes firmas de contabilidad, todas ellas en Miami. Esta experiencia en prestigiosos bufetes de abogados y en una de las cuatro grandes firmas de contabilidad le otorga una capacidad excepcional para analizar cuestiones fiscales transfronterizas en la intersección de consideraciones legales, estructurales y de cumplimiento normativo.
Christine posee una maestría en Derecho Tributario (LL.M.) de la Facultad de Derecho Pritzker de la Universidad Northwestern, un doctorado en Derecho (J.D.) con certificado en Derecho Tributario de la Facultad de Derecho de la Universidad de Connecticut y una maestría en Negocios Internacionales de la Universidad de Florida, obtenida en parte mediante cursos en Sciences Po (Institut d'Études Politiques de Paris), donde estudió derecho tributario francés. Completó su licenciatura en Operaciones Comerciales Multinacionales y Francés en la Universidad Estatal de Florida, con honores (cum laude), y realizó estudios en el extranjero en la Universidad Paris IV-Sorbonne.
Christine, una auténtica políglota, ejerce su profesión en inglés, español y francés, domina el portugués y ha estudiado italiano, latín, griego antiguo, griego moderno, alemán y serbio, lo que le permite asesorar a clientes y colaborar con asesores en Latinoamérica, Europa y otros lugares sin que el idioma sea una barrera.
Christine es una voz activa en la comunidad fiscal internacional. Se desempeña como Vicepresidenta de Programas del Comité de Impuestos Internacionales de la American Bar Association y como Representante Nacional de EE. UU. y miembro del comité organizador de la Asociación Internacional de Jóvenes Abogados (AIJA), donde también participa frecuentemente como ponente. Ha presentado ponencias sobre planificación fiscal transfronteriza, cuestiones de residencia, planificación fiscal para artistas internacionales y estructuración de negocios transfronterizos en conferencias en Madrid, Brujas, Viena y Washington, D.C.
Está autorizada para ejercer la abogacía en Florida y en el Distrito de Columbia, y tiene pendiente su admisión al colegio de abogados de Nueva York.
