Christine Alexis Concepción
Conseil fiscal international pour un monde mobile
Domaines d'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 est la cofondatrice de Concepcion Global PLLC, un cabinet d'avocats fiscalistes internationaux basé à Miami. Ce cabinet conseille des particuliers fortunés, des familles multijuridictionnelles et leurs entreprises familiales sur des questions fiscales complexes liées aux États-Unis et aux transferts transfrontaliers. Son expertise couvre la planification et la structuration fiscales (entrantes et sortantes), l'expatriation, la planification des investissements immobiliers américains pour les investisseurs étrangers, la planification fiscale et successorale pré-immigration, la structuration de trusts internationaux, les questions successorales transfrontalières, la conformité FBAR et la divulgation volontaire de comptes offshore, la planification fiscale pour les artistes et les athlètes internationaux, ainsi que la structuration d'entreprises transfrontalières pour les sociétés à capital fermé.
Avant de fonder Concepcion Global, Christine a travaillé comme collaboratrice en droit fiscal international dans des cabinets d'avocats figurant parmi les 10 et 100 meilleurs du classement AmLaw, ainsi qu'au sein du groupe de droit fiscal international d'un cabinet d'audit du Big Four, tous situés à Miami. Cette expérience acquise dans des cabinets d'avocats d'élite et un cabinet d'audit du Big Four lui confère une capacité rare à analyser les problématiques fiscales transfrontalières à l'intersection des considérations juridiques, structurelles et de conformité.
Christine est titulaire d'un LL.M. en droit fiscal de la faculté de droit Pritzker de l'Université Northwestern, d'un JD avec une spécialisation en droit fiscal de la faculté de droit de l'Université du Connecticut, et d'un Master en commerce international de l'Université de Floride, obtenu en partie grâce à des cours suivis à Sciences Po (Institut d'études politiques de Paris), où elle a étudié le droit fiscal français. Elle a obtenu sa licence en opérations commerciales multinationales et en français avec mention très bien à l'Université d'État de Floride, après un séjour d'études à l'Université Paris IV-Sorbonne.
Véritable polyglotte, Christine exerce en anglais, en espagnol et en français, possède une excellente maîtrise du portugais et a étudié l'italien, le latin, le grec ancien, le grec moderne, l'allemand et le serbe, ce qui lui permet de conseiller des clients et de collaborer avec des conseillers en Amérique latine, en Europe et au-delà sans que la langue ne soit un obstacle.
Christine est une figure influente de la communauté fiscale internationale. Elle est vice-présidente des programmes du Comité de fiscalité internationale de l'American Bar Association et représentante nationale des États-Unis ainsi que membre du comité d'organisation de l'Association internationale des jeunes avocats (AIJA), où elle intervient régulièrement. Elle a présenté des exposés sur la planification fiscale transfrontalière, les questions de résidence, la planification fiscale pour les artistes internationaux et la structuration d'entreprises transfrontalières lors de conférences à Madrid, Bruges, Vienne et Washington, D.C.
Elle est autorisée à exercer en Floride et dans le district de Columbia et sa demande d'admission au barreau de New York est en cours.
