Canada is the United States top trade partner, and the second largest trade partner for Texas (behind Mexico). The size of the Canadian and Texas economies is comparable in size. Although there is much talk in the Canadian press these days about Canadian companies expanding to the United States, McCullough Sudan has been representing Canadian corporations doing business in the United States, and American companies expanding into Canada for years.

Doug McCullough is a director of the Canada-Texas Chamber of Commerce  and regularly works with Canadian companies expanding operations into the United States, as well as American companies expanding into Canada.


  • Cross Border Mergers & Acquisitions, Divestitures and Due Diligence
  • Tax and Legal Aspects of International Financial Transactions, Investments and Corporate Structures; Planning with respect to Capital Structures, and Subsidiary Capitalization
  • Risk Mitigation Strategies for Canadian Companies entering the U.S. Markets
  • Multinational Corporate Structures; Foreign Branches, Subsidiaries, and Joint Ventures
  • Cross-border Commercial Transactions; Master Service Agreements, Sales and Distribution Agreements; Terms & Conditions and OEM Agreements
  • Day-to-Day Representation of Energy, Oilfield Services, Oilfield Products Companies, Manufacturers, Distributors, and Engineering Firms
  • Cross Border Technology Licensing and Acquisitions; Intellectual Property Ownership Structuring; Legal and Tax Planning for Multinational Corporate Structures; International Tax Planning for Cross Border Business Transactions; U.S.-Canada Income Tax Treaty Analysis; Foreign Tax Credit Planning; Intercompany Transactions and Transfer Pricing; Tax Planning for Foreign Investment in U.S. Real Property (FIRPTA)

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