Josiah Child

Josiah Child’s practice is focused on transactional tax matters. He advises businesses and high-net-worth individuals on a variety of domestic and international tax matters, including the tax aspects of:

• the formation and operation of joint ventures and portfolio company holding structures for U.S. and non-U.S. institutional investors and private equity funds;
• inbound investments in U.S. real property, including through REITs, for private investors, pension plans, and sovereign wealth funds;
• outbound investment by U.S. taxpayers through controlled foreign corporations (CFCs), partnerships, and other vehicles;
• pre-immigration tax structuring for high-net-worth individuals planning to become U.S. residents;
• complex financing transactions for domestic and foreign investors and multinational financial institutions; and
• mergers and acquisitions by domestic and foreign investors, in public and private transactions.