
Inbound Investment
Corporations, Blockers, CFCs, and Taxes for Foreign Investors Part 1
This is the first part of a multi-part series on the choice of entity for Foreign investors. Both LLCs and corporations are common entities used as holding companies for non-U.S. investors. Every state allows for the formation of LLCs and C corporations, regardless of ownership or location. Both entities limit owners’ liability for company actions and debts, and facilitate engagement in similar business activities. However, key differences in structure and taxation drive foreign investors to prefer corporations as U.S. holding companies.
January 15, 2025