Elaine G. Cheung

Elaine serves clients in a variety of industries, including real estate, cross-border REITs, private-equity, hospitality, foreign government and pensions. She developed and implemented acquisition and financing structures, initial public offerings, reorganizations and divestitures. She also has vast experience in advising and implementing private-equity and public partnership cross-border real estate fund structures. She also has extensive experience in hands-on servicing of the ongoing tax reporting and operations of such cross-border funds, including implementing automation of high-volume investor tax reporting and US REIT testing/review. Elaine has considerable experience in treaty matters, US trade or business/permanent establishment interpretation, partnerships, foreign government/pension exemptions, US REITs, US real estate tax matters, US reorganizations, state and local matters, and FATCA.