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James W. Spencer, CPA

Director of International Tax Services

Jim Spencer has more than 25 years of international and local accounting experience, including time with national firms and a Big Four. His client base includes entrepreneurs in Latin American and Europe, international corporations and incoming foreigners who can benefit from pre-immigration tax planning assistance.

Spencer focuses on foreign tax credits, partnerships and acquisitions, and creative strategies for international tax planning. With the use of hybrid accounting methods and detailed tax planning, he makes a positive impact on domestic, multi-national and non-resident alien (NRA) clients.

Areas of Focus

  • Consulting and business services
  • S corporations
  • Partnership special allocations
  • Built-in gains
  • QSSS elections
  • Economic performance
  • Transfer pricing
  • Consulting and business services
  • Structuring of cross-border debt instruments to achieve portfolio interest exclusions for NRA investors
  • Use of Foreign Trusts for Multinational Families
  • Pre-immigration tax planning for inbound multinational families
  • Application of US estate and gift tax treaties to non-resident investors in US property
  • FIRPTA planning for foreign corporations and NRAs who invest in US real property interests

Education

  • University of Toledo – Bachelor’s degree in Business Administration

Industries Served

  • Multi-national companies
  • Foreign corporations
  • Entrepreneurs
  • High-net-worth individuals
  • Professional service firms

Affiliations