Christine Alexis Concepción
Consultoria Fiscal Internacional para um Mundo Móvel
Áreas de especialização
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 é cofundadora da Concepcion Global PLLC, uma sociedade de advogados fiscal internacional com sede em Miami, que presta assessoria a indivíduos de elevado património, famílias com atividade em múltiplas jurisdições e as suas empresas familiares em questões fiscais complexas que envolvem transações internacionais nos EUA. A sua prática abrange o planeamento e estruturação fiscal para imigrantes, expatriados, planeamento de investimentos imobiliários nos EUA para investidores estrangeiros, planeamento fiscal e sucessório pré-imigração, estruturação de trusts internacionais, questões de herança internacional, conformidade com o FBAR e divulgação voluntária de ativos no estrangeiro, planeamento fiscal para artistas e atletas internacionais e estruturação de negócios internacionais para empresas familiares.
Antes de fundar a Concepcion Global, Christine trabalhou como associada de impostos internacionais em escritórios de advogados de elite classificados entre os 10 maiores e os 100 maiores da AmLaw, além de ter trabalhado no grupo de impostos internacionais de uma das quatro maiores firmas de contabilidade — todos em Miami. Esta experiência em escritórios de advogados de renome e numa das quatro maiores sociedades de contabilidade confere-lhe uma rara capacidade de analisar questões fiscais transfronteiriças na interseção de considerações legais, estruturais e de conformidade.
A Christine possui um LL.M. em Direito Fiscal pela Northwestern University Pritzker School of Law, um JD com Certificado em Direito Fiscal pela University of Connecticut School of Law e um Mestrado em Negócios Internacionais pela University of Florida, obtido em parte através de cursos no Sciences Po (Institut d'Etudes Politiques de Paris), onde estudou direito fiscal francês. Concluiu a sua licenciatura na Florida State University em Operações Empresariais Multinacionais e Francês, com láurea académica, com intercâmbio na Université Paris IV-Sorbonne.
Poliglota de verdade, Christine trabalha em inglês, espanhol e francês, tem um elevado domínio do português e estudou italiano, latim, grego antigo, grego moderno, alemão e sérvio — o que lhe permite aconselhar clientes e colaborar com consultores na América Latina, Europa e outros locais, sem que a língua seja uma barreira.
A Christine é uma voz ativa na comunidade fiscal internacional. Desempenha funções como Vice-Presidente de Programas do Comité de Impostos Internacionais da American Bar Association e como Representante Nacional dos EUA e membro do comité organizador da International Association of Young Lawyers (AIJA), onde é também oradora frequente. Já apresentou trabalhos sobre planeamento fiscal transfronteiriço, questões de residência, planeamento fiscal para artistas internacionais e estruturação de negócios transfronteiriços em conferências em Madrid, Bruges, Viena e Washington, D.C.
Possui licença para exercer advocacia na Florida e no Distrito de Columbia e aguarda aprovação para ser admitida na Ordem dos Advogados de Nova Iorque.
