The Legal 500

1 THOMAS CIRCLE N.W., WASHINGTON DC 20005

What we say about the firm's legal practice in US

Finance

Within Corporate restructuring, tier 7

Caplin & Drysdale’s inclusion in the bankruptcy section is warranted for one reason, which is explained succinctly by a client, Elihu Inselbuch’s department has a virtual monopoly on the representation of asbestos committees in all large Chapter 11 cases. It knows the field better than anyone else and has the good business instincts to make deals’. Recommended lawyers in the practice group include Peter Lockwood, who is ‘one of the smartest attorneys I have ever met’, and Nathan Finch, who ‘has the ability to tackle extremely complex matters involving science and statistics, and works well with expert witnesses to efficiently build his case’. Ann McMillan and Trevor Swett are also highly regarded.

Tax

Within International tax, Caplin & Drysdale is a third tier firm,

Caplin & Drysdale has been established in Washington DC for over 40 years and self-defines as a “tax boutique” although with the fee-earner complement of 70, it equates, or exceeds in size, to the tax departments of many firms. The international tax offering, provided by 16 lawyers of whom nine are partners, covers all cross-border tax issues from controversy to high-value transactions, and includes transfer pricing negotiations with the IRS and US Department of Justice. In a prestigious recent assignment, David Rosenbloom, who ‘built a pretty amazing practice’, represented the government of Liechtenstein in Tax Information Exchange negotiations. In commercial cases, John Breen is involved in the negotiation of a complex bilateral Advance Pricing Agreement with the tax authorities of both countries, and Seth Green successfully concluded a major dispute over interest deductibility, involving valuation issues, following the IRS administrative appeal process.

Within Tax controversy, Caplin & Drysdale is a third tier firm,

Caplin & Drysdale’s substantial tax controversy offering is centered on ten partners practising fully in the field, and four partners with a part-time interest in the practice. With just eight other fee-earners, the group is lightly leveraged, and clients comment on the partner-level commitment offered by the Washington DC tax boutique. A high proportion of former IRS lawyers ensures effective negotiation whatever the controversy. The practice ranks very highly in the shortlist of firms capable of handling voluntary disclosures and criminal tax fraud. Keynote of 2009 was the rapid growth in cases handled under the IRS Voluntary Disclosure Process – the group is currently handling several hundred cases for corporations, families and individuals, most involving undeclared foreign assets. Representative instructions involve multimillion-dollar foreign non-grantor trusts and a difficult case involving grand jury investigation of third generation family members following a disclosure of Holocaust funds “deemed to be untimely” by the IRS. Senior practitioners in a strong team, Scott Michel has recently acquired useful expertise in Swiss banking and finance to add to his impressive knowledge of sensitive civil tax examination and disclosure, and Cono Namorato has long experience in criminal tax defense and professional ethics. Patricia Lewis is ‘very knowledgeable, well spoken, and very conscientious’. Also highly thought of, James Mastracchio, although rather younger, is proving his mettle in the criminal tax/disclosure territory. Richard Skillman, with a niche expertise in insurance, is recommended for non-criminal tax controversy and litigation.


What we say worldwide

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US

Offices in Washington DC

Legal Developments in US

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • Non-performing Loans: Federal Fiscal Court Submits Case to the ECJ regarding VAT Treatment

    GSK Stockmann & Kollegen has released an update explaining a case involving the VAT treatment of nonperforming loans that the German Federal Fiscal Court referred to the European Court of Justice.
    - GSK Gassner Stockmann & Kollegen
  • Company & Commercial - Germany

    In a series of judgments the German courts have subjected directors of UK limited companies with 'centres of main interest' (COMI) in Germany to German insolvency law. In its judgment of September 24 2009 the Berlin Higher Regional Court held that the director of an UK limited liability company whose COMI is situated in Berlin was personally liable for payments made after the company has become insolvent or overindebted, as set out in Section 64, Paragraph 2 (now Paragraph 1) of the Act on Limited Liability Companies.
    - GSK Gassner Stockmann & Kollegen
  • NEW UKRAINIAN LAW TO PROTECT PERSONAL DATA

    The Law of Ukraine “On Personal Data Protection” (“Law”) comes into effect on 1 January 2011. The Law contains a number of important provisions regarding the protection of personal data (“PD”) being processed and concerns both individuals and legal entities. The Law provides general and specific requirements to companies processing their personal databases (“PDB”).
    - Astapov Lawyers International Law Group
  • New Law on Public Private Partnership in Ukraine

    The President of Ukraine has signed the Law On Public Private Partnership (PPP Law) which was adopted by the Parliament of Ukraine on July 1, 2010. The law enters into force in three months after its official publication.
    - Astapov Lawyers International Law Group
  • Tax Litigation Rules Changed

    Within the course of ongoing judicial reform several important changes to litigation procedures in administrative courts became effective on 30 July 2010. Below we discuss impact of changes on tax litigation in administrative courts.
    - Magisters
  • Liabilities of Directors of an Investment Fund

    The current turmoil in the investment fund industry has particularly drawn the attention of professionals, including "Directors", to the liabilities they may incur in the framework of their duties as director of an investment vehicle.
    - Noble & Scheidecker
  • Limiting immigration - interim measures, exceptional consideration and Government consultation

    On 19 July 2010 the UK Border Agency (UKBA) started to implement interim limits on non-EU economic migration under tiers 1 and 2 of the points based system. UKBA states that the aim of these measures is to achieve an overall reduction of 5% in the number of applicants in these categories compared to the equivalent period last year. This interim limit will run from 19 July 2010 to 31 March 2011. In April 2011 the Government intends to be in a position to implement new immigration policies following the current consultation exercise.
    - Penningtons Solicitors LLP
  • Regulation on Pre-Notification of Mergers, Consolidations and Acquisitions in Indonesia

    Mergers, consolidations and acquisitions are three means commonly used by businesses, among other things, to expand and increase their efficiency. They can also attract the attention of competition regulators, as these types of transactions can result in an increase of concentration in the relevant market, which may eventually result in the occurrence of monopolistic practices and/or unfair business competition, as defined by the relevant laws.
    - Makarim & Taira S.
  • ENFORCEMENT OF AN INTERNATIONAL/FOREIGN ARBITRATION AWARD

    Requirements and Procedures under the Arbitration Law
    - Makarim & Taira S.
  • Sentencing guidelines for corporate manslaughter

    In February 2010 the Sentencing Guidelines Council (the SGC) issued definitive guidelines to courts on imposing appropriate sentences for corporate manslaughter and health and safety offences causing death. The SGC states that fines imposed on companies found guilty of corporate manslaughter should not fall below £500,000, while fines in respect of health and safety offences that are a significant cause of death should be at least £100,000. Crucially, the SGC declined to provide for a fixed link between the imposed fine and the turnover or profitability of the offending company.

    - DLA Piper UK LLP