International & Cross Border Tax
International activity creates opportunity. It also introduces complex tax risk. Whether you’re expanding business operations across borders or managing personal income, property, or financial interests outside of the United States, you need tax advisors who understand the rapidly changing rules governing international and cross-border taxation.
Lumsden McCormick works with U.S. companies with foreign operations, Canadian and other foreign entities doing business in the U.S., and individuals with international tax obligations. Leveraging deep technical expertise and national and international resources through the BDO Alliance, we proactively help manage compliance, reduce tax exposure, and plan strategically. That means you can navigate global tax issues with clarity and confidence, wherever your interests take you.
Our Approach
Integrated Global Tax Strategy
We align international, federal, state, and local tax planning to reduce tax liability while supporting your long-term business goals. When foreign tax considerations arise, we coordinate with your local-country advisors or help connect you with a trusted professional to ensure a fully aligned global approach.
Risk Management & Compliance
Our team proactively manages compliance requirements across jurisdictions, helping you avoid penalties related to foreign accounts, reporting obligations, and cross-border transactions.
Cross-Border Structuring & Planning
We advise on entity structure, profit repatriation, transfer pricing, and treaty-based strategies to maximize efficiency and flexibility as your operations evolve.
Specialized International Expertise
From IC-DISCs and export incentives to multistate nexus, residency matters, and Net Tested Income, BEAT, FBAR, and withholding considerations, we deliver targeted solutions backed by real-world global experience.
Ongoing Guidance in a Changing Landscape
As international tax laws shift, we stay ahead of changes and keep you informed, compliant, and well-positioned for sustainable global growth.
IC-DISC & FDII
Lumsden McCormick helps U.S. exporters evaluate and implement IC-DISC structures to take advantage of valuable federal tax incentives. We review opportunities to take advantage of the FDII Deduction as well. Our team analyzes export activities, determines eligibility, and manages the formation and ongoing compliance requirements of the IC-DISC. By converting a portion of qualified export income into income taxed at favorable dividend rates, we help businesses generate meaningful, sustainable tax savings.
Latest Insight
CAPE Opens in ACE: What Importers Need to Know About IEEPA Refund Processing
U.S. Customs and Border Protection (CBP) activated the Consolidated Administration and Processing of Entries (CAPE) functionality in the Automated Commercial Environment (ACE) on April 20, 2026, marking the first operational mechanism for processing refunds of duties paid under tariffs illegally imposed pursuant to the International Emergency Economic Powers Act (IEEPA).
