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Covington & Burling LLP

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Jeremy Spector

Work +1 202 662 5639
Covington & Burling LLP

Work Department



Jeremy Spector is a partner whose practice involves tax planning, IRS controversies, and tax-efficient structuring of corporate transactions, with an emphasis on advising professional sports leagues and teams. His work encompasses such matters as the sale of sports franchises, public and private stadium financing, franchise and network valuations, player compensation, and the treatment of sponsorship and broadcast agreements. Representative clients include the National Football League, Major League Baseball, the National Hockey League, the National Basketball Association, Major League Soccer, Fenway Sports Group, the UFC, and dozens of professional sports clubs.


University of Michigan Law School, J.D., 1997 (magna cum laude; Order of the Coif; Michigan Law Review, Executive Editor); Yale University, B.A., 1992 (distinction in the major)

United States: Finance

Not-for-profit (nonprofit and tax exempt organizations)

Within: Not-for-profit (nonprofit and tax exempt organizations)

The Washington DC-based political tax and tax-exempt organizations practice at Covington & Burling LLP has a long history of advising nonprofits on all aspects of their work. Clients include political organizations, sports leagues, trade associations, educational institutions, philanthropic and grant-making organizations, and museums. The firm also works for a number of pro bono clients, such as Lincoln Center for the Performing Arts and various non-partisan research organizations and legislative advocacy groups supporting marriage equality. Key names include Robert Gage, Heather Haberl, Susan Leahy, Jeremy Spector and Stuart Irvin.

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United States: Tax

US taxes: contentious

Within: US taxes: contentious

The timing and quality is outstanding’ at Covington + Burling LLP, where the tax controversy practice is led by Washington DC-based Daniel Luchsinger. The team is advising Boston Bruins on a matter before the US Tax Court involving the deductibility of meal expenses and acted for Shea Homes before the Ninth Circuit regarding the government’s appeal of Shea Homes’ victory before the Tax Court. Bacardi, Bristol-Myers Squibb, Coty and IBM are also clients. In Washington DC, Lee Kelley, Emin Toro, Jeremy Spector, and Sean Akins, who was recently promoted to partner, are recommended. Starling Marshall, a former trial attorney in the US DOJ’s Tax Division, joined the New York office as special counsel.

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  • Government puts cartel criminalisation back on the table

    The Minister of Commerce and Consumer Affairs, Kris Faafoi, has today tabled the Commerce (Criminalisation of Cartels) Amendment Bill (the Bill ) in the House.
  • Luxembourg introduces draft legislation to create beneficial ownership registers

    Luxembourg’s government has published draft legislation to incorporate into national law the requirements under articles 30 and 31 of the European Union’s Directive 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, better known as the 4th Anti-Money Laundering Directive. Placed before the Chamber of Deputies on December 6, 2017, draft law no. 7217 would establish a central register of beneficial owners of Luxembourg legal entities such as companies and partnerships under the authority of the minister of justice, while draft law no. 7216 would create a similar register of beneficial owners of fiduciary contracts, that is express trusts, under the authority of the Administration de l’Enregistrement et des Domaines, Luxembourg’s indirect tax authority.
  • The new EU regulation on general data protection 2016/679 (“GDPR”)

  • Spouses and tax demands

    6 Mar 2018 at 04:00 / NEWSPAPER SECTION:
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    The Serbian Competition Commission (the " Commission ") recently finished sector inquiries concerning quite distinct industries – raspberries and the public procurement for software and hardware. The aim behind the inquiries was to perform extensive market research and analysis in order to acquire a clearer picture of the possible antitrust issues and risks in two sectors widely perceived as strategic for the development of the Serbian economy.
  • How open is New Zealand to Open Banking

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  • The Public Administration Electronic Market: the future of public procurement

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    The Serbian Competition Commission (the " Commission ") continues its diligent examination of the Serbian competitive landscape in specific industries, this time with inquiries in two more industries – sportswear (including footwear and sporting equipment) and oil (petroleum products). Once again, the aim behind the market test was to identify potential issues on the relevant markets and provide broader insight into the functioning of the relevant markets.