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<title>Blogosm &#45; Leticia Balcazar</title>

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<link>https://blogosm.com/rss/author/leticia-balcazar</link>

<description>Blogosm &#45; Leticia Balcazar</description>
<dc:language>en</dc:language>

<dc:rights>Copyright 2020 to 2026 Blogosm &#45; All Rights Reserved.</dc:rights>



<item>

<title>How U.S. Borrowers Can Avoid Costly Cross&#45;Border Tax Mistakes</title>

<link>https://blogosm.com/cross-border-loan-tax-risks-foreign-lender-payments</link>

<guid>https://blogosm.com/cross-border-loan-tax-risks-foreign-lender-payments</guid>

<description><![CDATA[ Understand U.S. tax risks in cross-border loans, borrower obligations, and withholding tax due diligence when paying foreign lenders to avoid IRS penalties. ]]></description>


<pubDate>Fri, 26 Jun 2026 17:01:21 +0530</pubDate>

<dc:creator>Leticia Balcazar</dc:creator>

<media:keywords>borrower withholding obligations, foreign lender tax compliance, cross-border loan taxation, withholding tax due diligence,</media:keywords>


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<item>

<title>How​‍​‌‍​‍‌ Private Credit Funds Can Help Lower Foreign Lender Tax Risks</title>

<link>https://blogosm.com/how-private-credit-funds-can-help-lower-foreign-lender-tax-risks</link>

<guid>https://blogosm.com/how-private-credit-funds-can-help-lower-foreign-lender-tax-risks</guid>

<description><![CDATA[ It is not sufficient for private credit funds to manage foreign lender tax issues with just ESG, fundraising, and deal sourcing alone - these, plus good documentation and professional oversight, can go a long way to help matters. Early attention to withholding obligations by private credit funds can seriously reduce their exposure to risks and smoothen international lending transactions. By working with qualified tax professionals, learning about exemptions to them and so on, foreign investors can have some level of assurance when they decide to take part in cross-border activities. ]]></description>


<pubDate>Mon, 15 Jun 2026 15:57:50 +0530</pubDate>

<dc:creator>Leticia Balcazar</dc:creator>

<media:keywords>tax, interest, paid, foreign, lender</media:keywords>


</item>


<item>

<title>What I Learned Helping a Private Credit Fund Lend Across Borders ?</title>

<link>https://blogosm.com/what-i-learned-helping-a-private-credit-fund-lend-across-borders</link>

<guid>https://blogosm.com/what-i-learned-helping-a-private-credit-fund-lend-across-borders</guid>

<description><![CDATA[ When foreign lenders and private credit funds issue cross-border loans to U.S. borrowers, they often overlook the technicalities of U.S. tax law—a mistake that can trigger a devastating 30% withholding tax on interest income. Drawing on real-world case studies from over twenty years of international tax practice, this article explores how sophisticated global investors can avoid catastrophic financial losses. It outlines a practical step-by-step checklist to legally eliminate this tax liability by correctly structuring deals under a compliant portfolio interest framework before the loan closes. ]]></description>


<pubDate>Wed, 03 Jun 2026 17:17:39 +0530</pubDate>

<dc:creator>Leticia Balcazar</dc:creator>

<media:keywords>learned, helping, private, credit, fund, lend, across, borders</media:keywords>


</item>


<item>

<title>Mastering Cross&#45;Border Private Lending: Documentation and Structuring Essentials</title>

<link>https://blogosm.com/leticia-balcazar-master-portfolio-interest-loan-documentation</link>

<guid>https://blogosm.com/leticia-balcazar-master-portfolio-interest-loan-documentation</guid>

<description><![CDATA[ The U.S. portfolio interest exemption eliminates the 30% withholding tax on cross-border loans for foreign lenders. However, it requires non-contingent interest, under 10% borrower ownership, precise loan documentation, and strict Form W-8 compliance. Legal structuring by an international tax expert like Leticia Balcazar is essential to avoid costly penalties. ]]></description>


<pubDate>Wed, 27 May 2026 10:44:36 +0530</pubDate>

<dc:creator>Leticia Balcazar</dc:creator>

<media:keywords>mastering, cross, border, private, lending, documentation, structuring, essentials</media:keywords>


</item>


<item>

<title>The Qualification Roadmap: How Foreign Lenders Achieve Portfolio Interest Compliance in U.S. Lending</title>

<link>https://blogosm.com/the-qualification-roadmap-how-foreign-lenders-achieve-portfolio-interest-compliance-in-us-lending</link>

<guid>https://blogosm.com/the-qualification-roadmap-how-foreign-lenders-achieve-portfolio-interest-compliance-in-us-lending</guid>

<description><![CDATA[ It is the beginning of an ongoing portfolio interest compliance obligation that persists for the entire life of the lending arrangement and must be actively maintained through every payment cycle, every ownership change, and every modification to the loan terms or the relationship between the parties. ]]></description>


<pubDate>Wed, 29 Apr 2026 13:27:01 +0530</pubDate>

<dc:creator>Leticia Balcazar</dc:creator>

<media:keywords>qualification, roadmap, foreign, lenders, achieve, portfolio, interest, compliance, lending</media:keywords>


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