Twitter Logo Youtube Circle Icon LinkedIn Icon

The Legal 500 Hall of Fame highlights individuals who have received constant praise by their clients for continued excellence. The Hall of Fame highlights, to clients, the law firm partners who are at the pinnacle of the profession. Starting with the United States, the criteria for entry is to have been recognised by The Legal 500 as one of the elite leading lawyers for six consecutive years. Fewer than 500 partners across the entire United States have made it into the inaugural list. These partners are highlighted below and throughout the editorial.

Name Firm Chapter Section Work Area Firm ID Lawyer ID Office URL Lawyer URL

United States > Tax > Overview > Law firm and leading lawyer rankings


It was a particularly fruitful year for tax practices nationwide for a number of reasons. Low interest rates mean cheap borrowing, which has been a boon to the M&A market. The record-breaking values of deals - and the overall volume - has made headlines, with Anheuser-Busch InBev’s $107.7bn acquisition of SABMiller and Heinz and 3G’s $60bn acquisition of Kraft Foods just two of the many eye-catching examples. This of course has meant a lot of work for tax teams. The pharmaceutical and healthcare industries have been particularly big drivers of work, as has the technology sector.

The energy sector has also been key source of business for tax teams, but for less happy reasons: the turbulence in the market due to the continued fall in oil prices and a slowdown in Chinese demand has created the need for tax advice in relation to bankruptcies and restructurings. The knock-on effect of this, of course, is more opportunities for buyers seeking value in distressed assets, including private equity and other investment vehicles.

Inversions, spin-offs and split-offs continue to be popular, although the Internal Revenue Service (IRS)’s continued focus on taking away the tax benefits of some of these structures may have an impact on this. All this, though, is good news for tax attorneys, who will continue to be relied upon to find new ways to structure tax efficiently.

While the IRS seems to spend fewer resources on domestic tax, there is an overall trend of ongoing enforcement activity around tax payers who do business in more than one jurisdiction. The OECD’s so-called BEPS (Base Erosion and Profit Shifting) initiative is an increased area of focus of the authorities. The program allows governments to close the gaps in existing international rules that allow corporate profits to ‘disappear’ or be artificially shifted to low or no tax environments. Revenue losses from BEPS are estimated at $100-$240bn per year. There was also an uptick in transfer pricing disputes, with the IRS focusing its attention to challenge intercompany arrangements.

As public opinion on corporate tax continues to harden, and with politicians talking tough on closing loopholes, international tax is an increasing area of concern for transnational and multinational companies. As a result, firms operating in this area continue to be very active. The globalization of the deal market, the spike in global M&A, and the use of a range of structures and creative techniques for cross-border transactions have all contributed to a high demand for international tax services. In this space, international law firms benefit from their broad networks and collaboration between offices, while more domestic practices often rely on established associations with law firms across the world to service the increasingly global needs of their clients. It will also be interesting to see what impact the Panama Papers will have in relation to international tax practices.

The financial products sector remained active. Law firms continued the trend towards new esoteric asset transactions while also staying busy with distressed debt and recapitalization matters. There is also a notable demand from clients for advice on new legislation seeking to regulate the sector more tightly, and an interest in knowing the potential impact/consequences of US corporations seeking to merge with foreign entities with the aim to re-enter the US market (and vice-versa). Transfer pricing and real estate investment trusts (REITs) continue to be popular strategies to lower tax rates.

International comparative guides

Giving the in-house community greater insight to the law and regulations in different jurisdictions.

Select Practice Area

Client Intelligence Report

The Legal 500 United States - Events

GC Magazine

GC Powerlist -
United States

Press releases

The latest news direct from law firms. If you would like to submit press releases for your firm, send an email request to

Legal Developments worldwide

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • Bulgaria: Opening the gas market for foreign traders!

    Most recently, the Bulgarian Energy Regulator has taken significant steps towards the full liberalisation of the natural gas market: In December 2016, the Bulgarian Energy Regulator adopted legislative amendments to the Rules for Trading of Natural Gas ( Правила за търговия с природен газ , " Trading Rules ") and the Rules for Access to the Gas Transmission and/or Gas Distribution Networks and the Natural Gas Storage Facilities ( Правила за предоставяне на достъп до газопреносните и/или газоразпределителните мрежи и за достъп до съоръженията за съхранение на природен газ , " Access Rules "). Moreover, it adopted new Rules for Balancing of the Natural Gas Market ( Правила за балансиране на пазара за природен газ , " Balancing Rules "). read more...
  • When Arbitration Meets Insolvency in Montenegro - Can They Coexist?

    Even at first blush, it is apparent that arbitration and insolvency make strange bedfellows.
  • Hungary: Registration Fees for Company Establishment Abolished

    In an aim to simplify state administration and support economic growth, the Hungarian Parliament adopted a new law abolishing the registration fee and the publication cost for incorporating limited liability companies (" LLC ") ( korlátolt felelősségű társaság ), limited partnerships ( betéti társaság ), general partnerships ( közkereseti társaság ), and sole entrepreneurships ( egyéni cég ). The new law becomes effective on 16 March 2017. read more...
  • SyCipLaw TMT Bulletin: Philippine Central Bank Issues New FinTech Rules

    The Bangko Sentral ng Pilipinas (BSP) (the Philippine Central Bank) has issued two new circulars that will be of interest to companies engaged in remittance services, e-money, digital currency, and other fintech businesses. Both circulars amend portions of the BSP Manual of Regulations for Non-Bank Financial Institutions.
  • IFLR: “Philippines: Foreign equity ownership decision”

    The March issue of the International Financial Law Review ( IFLR ) includes an international briefing article by SyCipLaw partner  Jose Florante M. Pamfilo  entitled “Philippines: Foreign equity ownership decision”. The article discusses the Philippine Supreme Court decision on the case of Roy v. Herbosa (GR no. 207246) to invalidate the Securities and Exchange Commission (SEC) Memorandum Circular no. 8-2013 (MC 8-2013) on the guidelines on compliance with the Filipino-foreign ownership requirements prescribed in the Philippine Constitution and/or existing laws by corporations engaged in nationalized and partly nationalized activities.
  • New regulation on unit-linked life insurance in Hungary

    Policyholders of unit-linked life insurance products pay an agreed sum for the unit-linked insurance to the insurance company, as a regular premium, or in one lump sum. These payments cover the life insurance component as well as the investment, administrative costs, contracting fee and the commissions. The "total cost charged" ("TCC") is an indicator – calculated in line with the rules of Hungarian insurance regulations – showing all costs charged on life insurance policies having a savings element, reflected as a percentage value. The regulation of the TCC in Hungary has been amended effective 1 January 2017. read more...
  • Hungary: Increase of Minimum Sale Price May Affect Retail NPL Transactions?

    On 7 March 2017, the Hungarian parliament adopted a law that increases the minimum sale price of a residential property in the enforcement procedure from the current 70% of its market value to 100% (market value to be understood as the price set by the appraisal of the bailiff), provided that (i) the claim to be enforced stems from a consumer contract; (ii) the real property is the debtor's only real property; and (iii) the debtor resided in that real property for at least six months prior to the initiation of the enforcement procedure.   read more...
  • European Court of Justice rules for the first time on discrimination based on belief

    The Court of Justice confirms a policy of neutrality can justify discrimination based on belief.

    Korean appeals court orders Google to disclose to Korean users what personal information Google passed to U.S. government.

    Case C-28/26 - Examines the right of a holding company to deduct input VAT on services acquired in the interest of its subsidiaries where those services are offered to its subsidiaries with no consideration.

Press Releases worldwide

The latest news direct from law firms. If you would like to submit press releases for your firm, send an email request to