Carter Ledyard & Milburn LLP’s Tax podcast, hosted by Tax Department Chair Melinda Fellner, continues Season 4 with Part 2 of its conversation with Angélica Santos, tax partner at CGM Advogados.
In this episode, Melinda and Angélica take a deeper dive into structuring cross-border transactions, with a focus on “step transaction” considerations—where a series of related steps may be viewed as a single integrated transaction for U.S. tax purposes—and how thoughtful planning can help mitigate unintended tax consequences. They also explore key distinctions between stock and asset deals.