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Guide to US Flip-Ups

Considerations for Australian Businesses Expanding to the United States

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Date: 3 November 2026
By: Daniel Atkin, Stuart Broadfoot, Harry Kingsley, Simon Leslie, Nicholas Ramage, Shoshannah D. Katz, Claire S. White, Rikki A. Sapolich-Krol, Adriana Reyes, Yanet Y. Cordero

Australian companies, particularly startups, are increasingly looking to the United States for capital, customers, and growth. For some businesses, that expansion includes a corporate restructure known as a US flip-up or flip. 

This guide outlines the flip-up process at a high level and highlights some of the practical, corporate, tax, employee equity, and immigration issues that may arise as an Australian business expands into the United States.

To access the guide, click here.

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