United States: Inward/ Foreign Investment

U.S. private-target M&A may feel familiar to European deal teams, but that comfort can mask a host of stateside pitfalls. Today's inbound acquisitions must navigate an expanding gauntlet of structuring quirks...

Despite all the geopolitical issues swirling around the United States (or perhaps because of them), our law firm has never been busier helping foreign companies establish a business here.

On October 20, 2025, the Internal Revenue Service ("IRS") released proposed Treasury Regulations that would revoke the look-through rule for domestic C corporations in determining whether qualified investment entities, such as real estate investment trusts ("REITs"), are domestically controlled under Section 897 of the Internal Revenue Code (the "Proposed Regulations").