International tax in United States

Baker McKenzie LLP

Baker McKenzie LLP advises multinational companies on all aspects of international and domestic transactions. The North American tax practice is chaired by Dallas-based Melinda Phelan in Dallas, who recently advised Whirlpool on the $1bn sale of one of its business operations to Nidec Corporation. Another key figure in the team is Christine Agnew Sloan in DC, who was involved in a litany of transactions for Boeing over the past year. Jeff Maydew chairs the global tax planning and transactions sub-practice group from the Chicago office, and Rafic Barrage in Washington DC heads the firm's North American tax planning and transactions group. Contacts in Houston include Kai Kramer, a name to note for corporate and securities transactions, and Julia Skubis Weber, a highly recommended tax specialist on the more junior end of the partnership. Significant international planning work is also being led by Stewart Lipeles in Palo Alto and Thomas May in New York. Also of note in 2019, TCJA expert Christopher Hanna joined as counsel in Washington DC from SMU Dedman School of Law.

Practice head(s):

Melinda Phelan; Jeff Maydew; Rafic Barrage

Other key lawyers:

Christine Agnew Sloan; Thomas May; Gary Sprague; Mark Roche; Julia Skubis Weber; Kai Kramer; Stewart Lipeles

Testimonials

The teams are collaborative across functions within Baker McKenzie, demonstrating a united front to align and provide optimal client services. The firm also demonstrates a proactive and determined mission to install diversity in the firm, which is particularly important to me. Kai Kramer, Jonathan Martin, Denmon Sigler, and Patrick Renly are all strong, smart, reliable, and proactive. I cannot say enough about the ability of this team to get things done and think multi-dimensionally; they have the ability to greatly perform under pressure with many moving parts. I love this group.’

Key clients

CommScope

General Dynamics

LVMH

Natura

Nuance Communications

Tapestry

The Boeing Company

Weatherford International

Work highlights

  • Represented Whirlpool in tax matters relating to Whirlpool Corporation’s proposed sale of its Embarco compressor business to Nidec Corporation, for a purchase price of $1.08bn.
  • Provided tax and legal advice to luxury fashion brand Tapestry on the post-acquisition integration of Kate Spade, following Tapestry’s $2.4bn acquisition of Kate Spade in July 2017.
  • Acted as lead tax counsel to Boeing, the world’s largest aerospace company and leading manufacturer of commercial airplanes and defense, space and security systems, in connection with a number of matters.
  • Represented Weatherford in tax matters relating to the sale of its land drilling rig operations in Algeria, Kuwait, and Saudi Arabia, as well as rigs in Iraq, to ADES International Holding for $287.5m in cash.
  • Advised Nuance Communications on the sale of its international Document Imaging division to Kofax for $400m.

Cleary Gottlieb Steen & Hamilton

Cleary Gottlieb Steen & Hamilton's tax team has developed a strong track record in the market's largest multi-jurisdictional M&A and complex financing transactions, acting for multinational corporates, financial institutions, investment funds, and foreign government bodies. Key figures in the practice group include Jason Factor, who advises clients on a wide range of complex tax-related matters, including funds and partnership taxation, executive compensation, large-scale joint ventures and cross-border M&A; and joint practice head Diana Wollman, who focuses on tax audits, tax investigations, and strategic audit preparation. Despite some recent personnel loses, the team still maintains a strong bench of partners, including Meyer Fedida and Corey Goodman. Erika Nijenhuis joined the US Treasury in August 2019 and Yaron Reich has took a position at Blackstone in June 2019. All named attorneys are based in New York.

Practice head(s):

Jason Factor; Diana Wollman

Other key lawyers:

Meyer Fedida; Corey Goodman; James Duncan; Jonathan Gifford; Susanna Parker; David Fisher; Leslie Samuels

Testimonials

The Cleary tax team has a deep bench with broad capabilities, but I particularly appreciate the younger generation of partners who pair expertise with excellent responsiveness and client service.’

Meyer Fedida is a delight to work with. He is knowledgeable across a wide range of technical areas and can deliver the firm’s speciality expertise when needed.’

Daniel Hanna is a star associate. He is exceptionally capable technically and can also provide the type of judgement and perspective that is usually provided only by partners.’

Cleary has a very sophisticated international tax practice. Jim Duncan, in particular, has broad knowledge, is very creative, writes very well, and is easy to work with. They are probably one of the top two or three firms in the US in this area. Jim Duncan has mastered the new US tax rules, and is an extraordinarily good source of nuanced and sophisticated advice.’

Key clients

Alphabet

Honeywell

LATAM Airlines Group

National Amusements

Thales

Work highlights

  • Represented long-time client Alphabet, the parent company of Google, and its subsidiaries, in the tax aspects of its $2.1bn acquisition of Fitbit and its $2.6bn acquisition of Looke.
  • Advised LATAM Airlines Group on its strategic partnership with Delta. As part of the partnership agreement, Delta has agreed to acquire a 20% stake in LATAM for $1.9bn.
  • Advised Honeywell on the tax aspects of the tax-free spin-off of its Homes and ADI Global Distribution business.
  • Represented National Amusements, the owner of approximately 80% of the voting stock of each of CBS Corporation and Viacom, in the merger of CBS and Viacom. The transaction will create a combined company, ViacomCBS, with more than $28bn in annual revenue and a market capitalization of $30.5bn.
  • Advised Thales on its €4.8bn acquisition of Gemalto.

Cravath, Swaine & Moore LLP

Clients know they are 'in good hands' with Cravath, Swaine & Moore LLP. The tax team works in conjunction with one of New York's leading corporate departments, and is thus consistently involved in the market's largest and, from a tax perspective, most complex cross-border transactions. Roughly a quarter of the firm's clients are based outside the US, and many of the firm's domestic US clients have a significant international presence. In 2019, Lauren Angelilli was named co-head of the firm's tax department, alongside Stephen Gordon. Angelilli recently advised Occidental on its sale of African assets to Total, and Gordon handled multibillion-dollar transactions for Buckeye, Novartis and Mylan, among others. Other names to note are Andrew Needham and Leonard Teti, both of whom have been singled out by clients and have co-led multibillion-dollar deals alongside Gordon; and Christopher Fargo and Kara Mungovan, two standout lawyers on the more junior end of the partnership. All named attorneys are based in New York.

Practice head(s):

Stephen Gordon; Lauren Angelilli

Testimonials

The Cravath corporate tax team is consistently of high caliber, high quality work product, accountable and responsive to client requests, and easy to work with. We have worked with Mike Schler for over 40 years. He is a uniquely talented individual with great tax intellect and experience. There is also a well-defined sense of right and wrong and not crossing a line with improper tax planning. We have had good experience with other partners, for example, Andy Needham and various tax associates on M&A deals.’

Everyone at Cravath is very smart, incisive, thorough, practical, and client-oriented. The entire team possesses technical mastery and communicates succinctly and lucidly. I’m always confident of an excellent outcome for the company when Cravath is involved. You’re in good hands with Cravath.’

Len Teti is very smart, thorough, practical and solution oriented. No issue is ever missed. Len is always available when I need him, communicates extremely well and is a zealous advocate for our company.’

Kara Mungovan is very smart, thorough and extremely pleasant to deal with. She never misses an issue.’

Steve Gordon is one of the deans of the tax practice. He is a superb communicator. Steve is the man with the silver tongue.’

Key clients

Amazon.com

Avon

Barrick

Disney

IBM

Johnson & Johnson

Mylan

Novartis

Occidental Petroleum

Unilever

Work highlights

  • Provided tax advice to Barrick Gold Corporation on its joint venture with Newmont Mining Corporation combining their respective mining operations, assets, reserves and talent in Nevada.
  • Providing tax advice to Avon Products on its pending $3.7bn acquisition by Natura Cosméticos. The all-share transaction will create the fourth-largest pure-play beauty group in the world with an enterprise value of $11bn.
  • Provided tax advice to Novartis on its $29.8bn spin-off of the Alcon eye care devices business into a separately-traded standalone company, Alcon.
  • Provided tax advice to Buckeye Partners on its $10.3bn acquisition by IFM Global Infrastructure Fund.
  • Provided tax advice to Mylan on its pending $50bn combination with Upjohn, Pfizer’s off-patent branded and generic established medicines business, creating a new global pharmaceutical company.

Davis Polk & Wardwell LLP

Based in New York, Davis Polk & Wardwell LLP advises clients on the tax aspects of complex cross-border M&A, derivatives, investment funds, complex spin-offs, and insolvency and restructuring, with strong experience in transactions involving Europe, South America, and Asia. Neil Barr was elected managing partner in March 2019; he has handled recent standout deals for Danaher Corporation, General Electric and Pfizer. Other names to note include recently promoted practice head David Schnabel, who has broad-base expertise in a full range of corporate and financing transactions; and Po Sit, an expert in the taxation of derivatives, financial products and partnerships, with considerable experience of international deals involving Hong Kong, PRC and Taiwan. Rachel Kleinberg moved to Sidley Austin LLP in April 2020. Avishai Shachar has retired. All named lawyers are based in New York.

Practice head(s):

Neil Barr; David Schnabel

Other key lawyers:

Po Sit; Lucy Farr; William Curran; Michael Mollerus

Work highlights

  • Advised Brookfield Business Partners on the tax aspects of its $13.2bn acquisition of the Power Solutions business of Johnson Controls International.
  • Advised Roche on its approximately $4.3bn acquisition of Spark Therapeutics.
  • Advised Morgan Stanley on its $900m acquisition of Solium Capital.
  • Advised General Electric Company on the $11.1bn merger of GE Transportation and Wabtec Corporation.
  • Acting as special tax counsel to Pfizer in the combination of its off-patent branded and generic established medicines business with Mylan.

Debevoise & Plimpton LLP

Debevoise & Plimpton LLP advises the world's largest private investment managers, as well as a diverse roster of corporate clients, on cross-border M&A and investment transactions and joint ventures, public and private financing deals, and debt restructuring and bankruptcy-related matters. The global tax practice is jointly chaired by Peter Furci, a key advisor to clients including Verizon and Clayton, Dubilier & Rice, and Peter Schuur, who recently acted in conjunction with the firm's London office to advise Hamilton Insurance Group on two strategic acquisitions from Liberty Mutual Holding Company. Gary Friedman and Michael Bolotin have also led tax advice on major transactions over the past year. Adele Karig retired from the partnership in 2019. All named attorneys are based in New York.

Practice head(s):

Peter Furci; Peter Schuur

Other key lawyers:

Gary Friedman; Michael Bolotin; Erin Cleary

Key clients

Allergan

American International Group (AIG)

Citizens Financial Group

Clayton, Dubilier & Rice Cornell Capital

Discovery Communications

Elliott Management

Global Infrastructure Partners

GSO Capital Partners

Harbour

Vest Partners Kelso & Company

Morgan Stanley Global Private Equity

New York Life Investments

Sawai Pharmaceutical

Schneider Electric

The Blackstone Group

The Carlyle Group

Tribune Media Company

Verizon Communications

Work highlights

  • Advised Tribune Media on its $6.4bn sale to Nexstar Media Group.
  • Advised Ply Gem Holdings and Clayton, Dubilier & Rice on Ply Gem’s $5.5bn stock-for-stock combination with NCI Building Systems.
  • Advised Solenis on its combination with BASF’s paper and water chemicals business.
  • Advising Prudential Financial on its $2.35bn acquisition of Assurance IQ.

Kirkland & Ellis LLP

Kirkland & Ellis LLP provides comprehensive tax advice to its top-tier corporate and private equity client base. The practice group is jointly led by Todd Maynes in Chicago and Dean Shulman in New York. Shulman has an active transactional practice, while Maynes focuses his practice on the tax aspects of debt restructuring, bankruptcy, and tax litigation. Another key figure is Adam Kool in New York, who has acted alongside Shulman in a number of multibillion-dollar deals over the past year, including Danaher Corporation's $21bn agreement to acquire GE Life Sciences' biopharma division. Contacts in the Chicago office include Lee Morlock and Mike Carew, who handled several high-value transactions for Bain Capital, among others. The firm has made some significant tax hires in several of its offices worldwide, including in London and Hong Kong. In the US, Anne Kim joined the Los Angeles office from Proskauer Rose LLPSehj Vather joined from Wachtell, Lipton, Rosen & Katz in New York, and Joel Peters-Fransen joined in San Francisco from Cargill.

Practice head(s):

Todd Maynes; Dean Shulman

Other key lawyers:

Lee Morlock; Mike Carew; Jared Rusman; Anne Kim; Sehj Vather; Joel Peters-Fransen; Adam Kool; Sara Zablotney

Key clients

AbbVie

Amcor

Bain Capital Private Equity

Bristol-Myers Squibb

Danaher Corporation

El-Ad Group

General Motors

GLP

GlaxoSmithKline

Neiman Marcus

Newfield Exploration Co.

Rowan Capital

Summit

Sycamore Partners

Toys “R” Us

TPG

Tronox

Vista Equity Partners

Warburg Pincus

Work highlights

  • Advised AbbVie on the tax aspects of its $70bn cross-border acquisition of Allergan.
  • Advised Amcor on its acquisition of Bemis Company in an all-stock transaction for $6.8bn.
  • Advised Bain Capital Private Equity and The Carlyle Group on a €4bn joint voluntary public takeover offer to the shareholders of OSRAM Licht.
  • Advised Bristol-Myers Squibb Company on the tax aspects of its agreement to acquire Celgene Corporation in a cash and stock transaction with an equity value of approximately $74bn.
  • Advised Danaher Corporation on the tax aspects of its definitive agreement with General Electric to acquire the biopharma division of GE Life Sciences for a cash purchase price of $21.4bn.

Latham & Watkins LLP

International transactions are among the core pillars in Latham & Watkins LLP's corporate and financing work, with the tax team playing a vital role in the firm's ability to handle complex multi-jurisdictional M&A, bankruptcy and restructuring matters, large-scale joint ventures, and financing transactions. The team is also well-placed to advise on international tax controversy and transfer pricing issues. Jiyeon Lee-Lim chairs the global tax department from New York; she has particular expertise in the taxation of financial products and capital markets transactions, including structured finance. The group is recognized in part for its bench strength, and indeed, many of the partners are routinely involved in multibillion-dollar deals. Two more who have been particularly standout over the past year are Diana Doyle in Chicago, who handled significant transactions for clients including Hyatt Hotels; and Kirt Switzer in San Francisco, who advised Daiichi Sankyo on a multibillion-dollar commercial agreement with AstraZeneca. Chicago-based Joseph Kronsnoble is another contact in the team.

Practice head(s):

Jiyeon Lee-Lim; Joseph Kronsnoble

Other key lawyers:

Kirt Switzer; Diana Doyle; Samuel Weiner; Lisa Watts; Elena Romanova; Tim Fenn

Key clients

Weatherford International

Digital Realty Trust

Mellanox Technologies

Integrated Device Technology

ZF Friedrichshafen

Hyatt Hotels Corporation

Enagás

Callaway Golf Company

Riverstone Holdings

The Carlyle Group

Standard

Aero Veritas

CapitalOne Equity Partners

Mattress Firm

Backstop Group

Technip FMC

Daiichi Sankyo

Platinum Equity Advisors

Clarivate Analytics

Afterpay Touch

Aegon Funding Company

Work highlights

  • Advised Weatherford on its Chapter 11 filing in three jurisdictions – Ireland, the United States and Bermuda.
  • Advised Digital on its acquisition of Ascenty from private equity firm Great Hill Partners, in a cross-border US/Brazil deal valued at $1.8bn.
  • Advised a consortium of international banks on the acquisition financing for Johnson Controls totaling over $11bn.
  • Advised Mellanox on its sale to NVIDIA in a deal value of approximately $6.9bn.
  • Advised Integrated Device Technology on its sale to Renesas Electronic in a cross-border US/Japan deal valued at $6.7bn.

Mayer Brown

Mayer Brown's tax team is spread across the firm's LA, Chicago, New York and DC offices and is recognized throughout the market as a leader, not only in international taxation, but also in domestic US taxation, tax disputes, and the tax treatment of complex financial products. Key figures in the tax team include James Barry in Chicago, who recently acted for Nestlé in its sale of a life insurance company to a US-based financial services group, and, in New York, Jason Bazar and Brian Kittle, the latter of whom co-heads the firm's tax controversy and transfer pricing group. has extensive experience in international transfer pricing. Chicago-based Joel Williamson is another key contact for international taxation, and tax litigation in particular. Kenneth Klein and Jason Osborn are names to note in Washington DC, and Michael Lebovitz is a key figure in Los Angeles. New York-based Geoff Collins and Marjorie Margolies in Chicago were promoted to partner in January 2019.

Practice head(s):

James Barry; Jason Bazar; Brian Kittle; Joel Williamson

Testimonials

Mayer Brown consistently anticipates the client’s needs and responds on a very timely basis to inquiries and requests for specific services.  I have found them to be well-respected within the industry and also with the tax authorities.  Mayer Brown often thinks creatively in helping to solve complex tax planning scenarios.

Jason Osborn has been an exceptional advisor with the U.S. Competent Authority and on general Controversy matters.  John Hildy has provided exceptional service on international tax planning projects.  The way Mayer Brown anticipates our needs and responds in a very timely manner is quite extraordinary compared to other international tax lawyers we have experienced.

Key clients

Altice Europe

lcon

Altera Corporation

Eaton Corporation

Macquarie

Société Générale

Nestlé

TransCanada Corporation

Jordan Company

Work highlights

  • Advised Outbrain on the global tax aspects of the acquisition of Ligatus, an indirect subsidiary of Bertelsmann, in a stock deal; also advising on the post-acquisition integration of Ligatus.
  • Represented Nestlé in its $1.55bn sale of Gerber Life Insurance Company to Western & Southern Financial Group.
  • Represented BidFair in the planned $3.7bn acquisition of Sotheby’s.
  • Represented Adapt Pharma in its $735m sale to Emergent BioSolutions.
  • Acted as issuers counsel to Alcon and several of its subsidiaries in connection with a $3.8bn and €350m multi-currency, multi-borrower syndicated facilities agreement arranged by Bank of America.

Paul, Weiss, Rifkind, Wharton & Garrison LLP

Paul, Weiss, Rifkind, Wharton & Garrison LLP's tax group works in close conjunction with the firm's corporate, finance, securities, private equity and restructuring lawyers to provide comprehensive advice on high-value cross-border transactions. Highlights over the past year included Jeffrey Samuels advising Ingersoll-Rand on the merger of its industrial business with Gardner Denver Holdings, and David Sicular advising a group of secured noteholders on the multi-jurisdictional restructuring of Toys "R" Us. Also of note, the practice group was further strengthened in 2020 by the arrival of Robert Holo, who previously headed the tax group at Simpson Thacher & Bartlett LLP. The tax department is chaired by Scott Sontag and Brad Okun. All listed attorneys are based in New York.

Practice head(s):

Brad Okun; Scott Sontag

Work highlights

  • Represented Ingersoll-Rand in the merger of its Industrial business with Gardner Denver Holdings, creating a $15bn industrial technologies company.
  • Advised an ad hoc committee of unsecured noteholders of Neiman Marcus in connection with a recapitalization transaction involving the exchange of unsecured notes into a new series of third-lien notes and preferred equity in MyTheresa, a German luxury online retailer, and the issuance of new second-lien notes.
  • Represented an ad hoc group of holders of secured notes issued by the holding company that owns Toys “R” Us’s international business in the restructuring of Toys “R” Us and certain of its subsidiaries through concurrent proceedings in the US and Canada.
  • Advised multinational networking and telecommunications company, Ericsson, and its subsidiary iconectiv on the sale of a minority stake in iconectiv to Francisco Partners, valued at $200m.

Skadden, Arps, Slate, Meagher & Flom LLP

Skadden, Arps, Slate, Meagher & Flom LLP's transactional tax team advises the firm's enviable corporate client base on high-value M&A, partnerships and joint ventures, and project financing transactions, often involving significant cross-border components. The team has also taken leading roles in major spin-offs, recent examples of which included New York-based David Rievman advising DowDuPont on its separation into three separate entities, a transformational deal in the chemicals market; and Eric Sensenbrenner advising Eli Lilly on its spin-off and worldwide restructuring of its animal health business. Sensenbrener is based in the firm's DC office, as is Hal Hicks, who acts as global head of the firm's international tax practice. Another key figure in the team is Gavin White, who has had a particularly standout year, advising on multibillion-dollar deals for Red Hat and Express Scripts Holding Company.

Practice head(s):

Eric Sensenbrenner

Other key lawyers:

Hal Hicks; Gavin White; Steven Matays; David Rievman

Key clients

Twenty-First Century Fox

Express Scripts Holding Company

DowDuPont

Red Hat

Renault

Rockwell Collins

Caesars Entertainment Corporation

Pfizer

Brookfield Asset Management

WABCO Holdings

The Coca-Cola Company

Embraer

Fortive Corporation

Markel Corporation

Pan American Silver Corp.

Intel Corporation

Eli Lilly and Company

Mars

Work highlights

  • Advised Twenty-First Century Fox in the tax aspects of in its $71.3bn acquisition by the Walt Disney Company and in the competing unsolicited $65bn acquisition proposal by Comcast Corporation, as well as in the subsequent sale of its $15bn stake in Sky to Comcast Corporation.
  • Advised Express Scripts Holding Company on the tax aspects of its $67bn acquisition by Cigna Corporation.
  • Advised DowDuPont on its separation into three companies: Dow, Corteva, and DuPont, which together have an enterprise value over $100bn.
  • Advised Red Hat on tax aspects of its acquisition by IBM in an all-cash transaction valued at approximately $34bn.
  • Advised Rockwell Collins on tax aspects of its $30bn acquisition by United Technologies Corporation.

Weil, Gotshal & Manges LLP

Weil, Gotshal & Manges LLP's tax group is routinely involved in some of the market's most significant international M&A, debt restructurings and bankruptcies. The team also plays a key role in the firm's highly regarded private funds practice, advising on fund formation and initial structuring, as well as on investment transactions and fundraisings worldwide. The practice group has also been involved in some complex financings over the past year, an example of which is SoftBank's debt and equity financing negotiations with WeWork, a deal in which Devon Bodoh is acting for the lender. Other key figures in the team include practice co-chair Joseph PariMark Schwed, who led tax advice on several high-value transactions for Canada Pension Plan Investment Board; and Kimberly Blanchard, a 'brilliant' and 'consistently reliable' international tax expert. Named lawyers are based in New York except for Bodoh in the DC office.

Practice head(s):

Joseph Pari; Devon Bodoh

Other key lawyers:

Mark Schwed; Chayim Neubort; Kimberly Blanchard

Testimonials

I’ve been working with attorneys at Weil during the last 22 years. They’ve helped me in some relevant M&A and financing transactions as well as litigation. They’re reliable, outstanding, and business oriented.’

Kim Blanchard is brilliant and consistently provides quite reliable and outstanding advice.’

Key clients

Advent International

American Securities

athenahealth

Atos

Belmond

Berkshire Partners

The Blackstone Group

Brookfield Asset Management

The Campbell Soup Company

Canada Pension Plan Investment Board

Dow

Eli Lilly and Company

Engility Holdings

Fidelity National Financial

General Electric Company

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GLOBALFOUNDRIES

The Gores Group

The Kroger Company

Leucadia National Corporation

MGM Resorts

Nexeo Solutions

OMERS Private Equity

Public Sector Pension Investment Board

Quest Diagnostics

Restaurant Brands

Sanofi

Scripps Networks Interactive

SoftBank Vision Fund

Synchrony Financial

Takata Corporation

Tidewater

Total

Westinghouse Electric Company

Work highlights

  • Advised Total on its pending $8.8bn acquisition of oil and natural gas assets of Occidential Petroleum acquired from Anadarko
  • Advised Canada Pension Plan Investment Board on tax aspects of multiple high-value transactions, including on its involvement in a selling consortium in relation to the the $27bn sale of Refinitiv to London Stock Exchange Group.
  • Advised Brookfield Asset Management on its $4.8bn acquisition of a 61.2% stake in Oaktree Capital.
  • Advising TPG on its up to $3.7bn acquisition of up to 35% stake in Dream Cruises.
  • Advised Atos in its $3.57bn acquisition of Syntel.

Dechert LLP

Dechert LLP provides international tax advice to mutual funds, private equity funds, and other private and non-private investment entities on matters relating to M&A, debt restructurings, real estate finance, and securities and financial products, among other key areas. The global tax group chaired by Joshua Milgrim, who advises on the tax aspects of cross-border M&A, financing and securities deals, large-scale joint ventures, and business structuring and reorganizations. Daniel Dunn and Steven Clemens are also key figures in the team, specializing in high-value private equity transactions and strategic M&A. Also recommended are Ari Zak and Joseph Riley, both of whom have expertise in the taxation of mutual funds and ETFs, as well as business development companies. Adrienne Baker is a contact in the Boston office, where she acts for clients such as CVC Credit Partners. Edward Lemanowicz in Philadelphia is another name to note. Named attorneys are based in New York unless stated otherwise.

Practice head(s):

Joshua Milgrim

Key clients

Bain Capital

Barings

Court Square Capital Partners

CVC

Fannie Mae

FS/KKR Advisor

GICJMP Group

One Equity Partners

Quilvest

Work highlights

  • Advised Rocket Software on the negotiation of an Agreement and Plan of Merger and associated ancillary documents providing for its sale to an affiliate of Bain Capital Private Equity. The purchase price is $2.02bn, subject to customary adjustments.
  • Advised The Federal National Mortgage Association on a new tax structure for its Connecticut Avenue Securities® credit risk transfer program, CAS Series 2018-R07 with an outstanding balance of approximately $24.3bn.
  • Advised CVC Credit Partners on the structuring of a global private credit fund, including complex US-Luxembourg treaty analyses for a dedicated private credit arm of a world leader in private equity and credit with, $82.5bn of assets under management.
  • Represented GIC in connection with the sale of Refinitiv to the London Stock Exchange Group for an enterprise value of $27bn in an all-stock transaction.
  • Advised FS/KKR Advisor a partnership between FS Investments and KKR Credit Advisors (US), on a definitive agreement to merge four non-traded business development companies for which FS/KKR serves as the investment adviser.

DLA Piper LLP (US)

DLA Piper LLP (US) is known for its sprawling global office network, enabling it to 'consider worldwide scenarios' in cross-border transactional work and standalone international tax planning matters. Jointly headed by Sang Kim and Sibel Owji the US team is rated for its expertise in transfer pricing and in the international tax components of the 2017 TCJA. Clients have also highlighted the lawyers' ability to 'act as coordinators with their colleagues internationally'. Other key figures include Ben Olivas in Silicon Valley and Boston-based Michael Hardgrove, the latter of whom handled the large-scale post-acquisition integration of Newport Corporation and Electro Scientific Industries. The tax team also made several lateral hires to its New York and California offices, including Kevin Glenn, who joined in New York from King & Spalding LLP.

Practice head(s):

Sang Kim; Sibel Owji

Other key lawyers:

Michael Hardgrove; Ben Olivas; Kevin Glenn; Frank Mugabi; Maruti Narayan

Testimonials

I have direct access to the partners who have significant expertise. They also know exactly who to bring in to round out the team on complex matters. They are also very quick to respond with complete and practical solutions.’

DLA Piper is my favorite tax services provider by a mile, and I’ve worked with the majority of Big 4 and numerous other law firms. The technical expertise of the team I’ve worked with was undoubtedly top notch, on par or better than everything I’ve experienced in my career. What differentiates DLA Piper is the willingness to invest in understanding the client’s business fully which, in turn, allows them to create and bring to the table truly innovative and elegant solutions to complex issues in lieu of a million cookie cutter templates you’d expect to receive from other providers. DLA’s level of client commitment is unmatched in my view. The epithets like “above and beyond” and “going the extra mile” have become somewhat of a cliché, but they apply 100% when it comes to describing DLA’s client service. I rest easy knowing that the firm will always be there for me and would mobilize the considerable resources at a minute’s notice should it be required. In summary, DLA Piper is the most trusted and competent service provider I’ve ever dealt with.’

Sibel Owji is the engagement partner. I’m not the one to easily heap praise upon service providers, but Sibel stands without equal in my eyes. The breadth of her technical expertise is exceptional, and her client service commitment is simply unmatched. She’s meticulous when it comes to preparation and delivery of work product, supremely organized, highly driven, engaging, cordial, and just an absolute pleasure to work with. Saying that “she knows her clients better than the clients know themselves” will not be an overstatement. Besides all the things I’ve listed above, what I value in Sibel is her trustworthiness and reliability. She’s never once failed to be available when needed and always delivered the highest level of service through thick and thin. She’s my most trusted service provider, and I hope to continue working with her indefinitely. It goes without saying that she receives my unquestioned endorsement as one of the best tax / consulting services providers in the land.’

This international tax team at DLA understands our business and the company values. The team has great technical skills and also support us in implementing the related structure from an operational perspective. They works extremely hard and diligently and have great project management skills. They are excellent coordinators with their colleagues in internationally in the Netherlands and UK. As a result of their capabilities we have managed to complete a project on time.’

Extremely easy to work with individuals, available at very short notice, great communicators, excellent technical skills, excellent understanding of our business and operations.

The team brings business acumen coupled with tax technical advice to guide the business at a practical / operational level. In other words, the benefit we receive is practical legal advice that can influence our operations without breaking the business.’

The individual professionals are personable, knowledgeable and generally available. Response time is quick and informed. The broader U.S.-based team is top notch.’

The availability of DLA Piper colleagues is what makes the difference. They always give us prompt responses on the issues inquired, giving assertive advises.’

DLA Piper is able to consider a worldwide scenario, what is really important in our organization.’

DLA Piper has a good balance of in-depth technical expertise with providing practical guidance. They are thorough and produce solid work productSibel Owji is incredibly professional and has both technical depth and breadth. She assembles a strong team and it’s reassuring that she’s on your side because she is incredibly thorough.’

Key clients

MKS Instruments

Carbonite

International Flavors & Fragrances

First Data Corporation

Fidelity National Information Services

Newell Brands

Marsh & McLennan Companies

Work highlights

  • Advised MKS Instruments on the structuring and post-acquisition integration of Newport Corporation and Electro Scientific Industries.
  • Advised and implemented the post-acquisition integration of Webroot into Carbonite, with specific advice provided on US, German, Swiss Belgian, UK, Canadian, and Dutch tax operational issues.
  • Advised on a tax-efficient deal structure related to a $8bn acquisition by International Flavors & Fragrances.
  • Represented First Data Corporation in its pre-deal restructuring in connection with its merger of equals with Fiserv.
  • Represented Fidelity National Information Services in its pre-deal restructuring in connection with its $43bn acquisition of Worldplay.

Eversheds Sutherland

Eversheds Sutherland advises major multinational corporates on transactional tax matters worldwide, leveraging the strength of its global network in major commercial centers in the US, the Middle East, Asia and Europe. The team acts across a variety of industry sectors, but has been especially active in the areas of renewable energy and cryptocurrency. Robert Chase is the name to note in Washington DC. Chase has led many of the team's recent highlights, including cross-border financing deals and securities transactions, multi-jurisdictional asset transactions, and business expansion strategies. Also recommended are Bruce Wright in New York, an expert in the captive insurance industry, and Reginald Clark in the firm's Atlanta office. Jeffrey Friedman is another contact in the tax team, which also made several lateral hires in 2019, further strengthening its already-deep bench.

Practice head(s):

Jeffrey Friedman

Other key lawyers:

Robert Chase; James Null; Reginald Clark; Bruce Wright; Jed Rogers; Saren Goldner

Key clients

Columbia Care

Work highlights

  • Represented Columbia Care in its $1.4bn listing on the Canadian NEO Stock Exchange.
  • Acting for an international utility in connection with the acquisition of a large portfolio of renewable energy projects.

Fenwick & West LLP

Fenwick & West LLP's tax team advises US and international clients on tax matters in the context of cross-border corporate transactions, and has also advised a number of Fortune 500 companies on business structuring matters following the 2017 TCJA. In addition to supporting the firm's M&A work, the team is also frequently engaged as special tax counsel, even in deals where another firm has led the transaction. Key figures include James Fuller, 'a very strong strategic advisor'; David Forst, who is recognized in particular for his expertise in transfer pricing; and next generation partner Larissa Neumann, who specializes in international tax planning and tax controversy. William Skinner has led a number of the team's major transactions over the past year, as has Idan Netser, 'an amazing legal professional', who has niche expertise in advising Israeli growth companies and tech start-ups on US tax matters. Adam Halpern chairs the tax practice group. All named attorneys are based in Mountain View, California.

Practice head(s):

Adam Halpern

Testimonials

The firm is very analytical and easy to work with. James Fuller is excellent and a very strong strategic adviser.

Fenwick had both great market knowledge and deep technical expertise. This combination is great and not very common among peer firms.

Idan is an amazing advisor and legal professional. While he has deep tax knowledge in different areas of tax, his greatest asset is his relentless client service and support at all times of day. His value is especially important when working under time pressure when he stays calm and advise the clients properly.

Key clients

Zoosk

Imperva

Dome9 Security

Symantec

Work highlights

  • Represented Zoosk in its acquisition by Spark Networks for approximately $255m in cash and stock.
  • Represented Imperva in its $2.1bn acquisition by Thoma Bravo.
  • Acted as lead tax counsel for Dome9 Security in its acquisition by Check Point Software Technologies in a deal valued at $175m.
  • Represented Symantec Corporation in its acquisition of Luminate Security.

Freshfields Bruckhaus Deringer LLP

The team at Freshfields Bruckhaus Deringer LLP advises financial institutions, private funds, and corporates on a variety of complex cross-border corporate and financing transactions. Robert Scarborough is a key figure in the New York office, while Claude Stansbury is a name to note in Washington DC.

McDermott Will & Emery LLP

McDermott Will & Emery LLP's full-service tax group has core strengths in international tax planning for corporates and high-net-worth individuals, post-acquisition integration, and tax controversy, including transfer pricing disputes. The team has made several significant hires over the past year. Brian Jenn joined the Chicago office having previously served as deputy international tax counsel for the US Department of Treasury. Jenn has expertise in the digital asset taxation, and also has notable experience of the TCJA. Additionally, Steven Hadjilogiou joined in Miami from Baker McKenzie LLP; he has experience advising investment managers and high-net-worth individuals on real estate investment and international tax planning. Other key contacts include Tim Shuman in Washington DC, who has particular experience acting for publicly traded companies in spin-offs; Chicago-based Lowell Yoder, a name to note both for cross-border transactions and international tax controversy; and Damon Lyon (also in Chicago), who provides regular international tax advice to clients such as Proctor & Gamble.

Practice head(s):

Jane May; Tim Shuman

Other key lawyers:

Lowell Yoder; Damon Lyon; Caroline Ngo; Steven Hadjilogiou; Brian Jenn

Key clients

Illinois Tool Works

Cabela’s

Dover Corporation

Faurecia

Procter & Gamble

Aon

Deutsche Bank

Work highlights

  • Secured a complete victory on all issues in a major US Tax Court case, Illinois Tool Works & Subsidiaries, v. Commissioner of Internal Revenue, over whether a $357m loan from a subsidiary to its parent company was a loan or a dividend.
  • Represented Cabela’s in a variety of matters, including on tax and transfer pricing disputes with the IRS.
  • Serve as long-time regular tax advisor to Procter & Gamble on cross-border controversy matters.
  • Advised Aon on a range of issues in the corporate and international tax areas, such as pre- and post-M&A advice, as well as a substantial volume of advisory work with regard to recent legislative tax developments in Europe.
  • Assisted Deutsche Bank with the tax structuring of a number of receivables financings as collateral in a financing agreement.

Shearman & Sterling LLP

Shearman & Sterling LLP specializes in cross-border M&A, tax-efficient investment structures, and expatriate taxation, among other international tax matters. New York practice co-head Michael Shulman has particular expertise in the taxation of financial instruments and real estate transactions, and is also a contact for investment management-related taxation. Global tax head and Bay Area office head Laurence Crouch divides his time between San Francisco and Menlo Park, and recently handled multibillion-dollar deals for Canada Pension Plan Investment Board and Salesforce. Washington DC-based Jay Singer joined from McDermott Will & Emery LLP in September 2019. Ethan Harris left for a position at Deloitte in May 2019.

Practice head(s):

Michael Shulman; Laurence Crouch

Other key lawyers:

Kristen Garry; Laurence Bambino; Robert Rudnick; Jay Singer

Key clients

Susquehanna International Group

Ardagh Group

CVS Health Corporation

KMG Chemicals

Transelec Concesiones

Citigroup

GlaxoSmithKline

Salesforce.com

Ecopetrol

Liberty Global

Work highlights

  • Advised CVS Health Corporation on its $69bn acquisition of Aetna.
  • Advised KMG Chemicals on its acquisition by Cabot Microelectronics Corporation for approximately $1.6bn in a cash and stock merger transaction.
  • Represented Transelec Concesiones in connection with the approximately $358m loan facility for the financing of four independent transmission lines and four associated independent substations in Chile.
  • Advised Ecopetrol on its joint venture with Occidental Petroleum Corporation to develop 97,000 net acres in the Permian Basin in west Texas.
  • Represented GlaxoSmithKline in its acquisition of the biopharmaceutical company Tesaro for $5.1bn.

Simpson Thacher & Bartlett LLP

Simpson Thacher & Bartlett LLP is one of the few firms to boast top-tier rankings in private equity buyouts, fund formation, and large-deal M&A, three rankings that are at least partly enabled by the strength of the firm's tax team in complex-cross border transactions. In addition to acting for some of the world's largest private investment managers, the team also counts public investors and multinational corporates among its core clients. A key contact in the practice group is Jonathan Goldstein, who has broad-base expertise in the tax aspects of fund formation, international securities offerings and M&A, bankruptcy and corporate reorganizations. Katharine Moir is a name to note in Palo Alto. Former practice head Robert Holo left for Paul, Weiss, Rifkind, Wharton & Garrison LLP in March 2020, and Gary Mandel retired from the firm. All named lawyers are based in New York.

Other key lawyers:

Jonathan Goldstein; Katharine Moir; John Creed

Key clients

Alibaba Group

Blackstone

Digital Colony

EQT

Apax Partners

Canada Pension Plan Investment Board

Public Sector Pension Investment Board

Work highlights

  • Advised Blackstone on its $18.7bn acquisition of GLP’s logistics assets.
  • Advised Digital Colony and EQT in its $14.3bn acquisition of Zayo Group Holdings.
  • Advised Apax Partners, Canada Pension Plan Investment Board and Public Sector Pension Investment Board on the $6.73bn sale of Acelity and its KCI subsidiaries to 3M.

Sullivan & Cromwell LLP

Sullivan & Cromwell LLP has a strong reputation in cross-border corporate and financing transactions and multi-jurisdictional tax controversy. Contacts in the team include Ronald Creamer, of counsel Andrew Solomon and Davis Wang. All named attorneys are based in New York.

White & Case LLP

The tax team at White & Case LLP is recognized for its ability to handle large cross-border M&A and financing transactions. Kim Boylan heads the global tax group in Washington DC. William Dantzler is a contact in the New York office.

Allen & Overy LLP

Leveraging the firm's strong office network throughout EMEA, Allen & Overy LLP is particularly well placed to handle multi-jurisdictional M&A, securities transactions and large-scale commercial ventures involving European companies, financial institutions and private investors. Another of the firm's core strengths is RMBS and CLO taxation acting on behalf of the arrangers, an area where US tax head Jack Heinberg is a key contact. New York managing partner Dave Lewis is also recommended; he has recently handled $1bn+ M&A for Greif, WillScot Corporation and Zentiva (Sanofi's European generics business).

Practice head(s):

Jack Heinberg

Other key lawyers:

Dave Lewis

Key clients

Société Générale

Citigroup

CIFC

Morgan Stanley

BNP Paribas

Barclays

Jefferies

Zentiva

WillScot Corporation

Mubadala Development Company

Work highlights

  • Advised Grief on its acquisition of Caraustar Industries for approximately $1.8bn.
  • Advised the managers of Barclays Services on the issues of RMBS notes by Roundstone Securities No. 1 DAC.
  • Advised WillScot Corporation on its acquisition of Modular Space Holdings and related financings.
  • Acting for DWF in connection with the initial public offering of its shares on the London Stock Exchange.
  • Provided US tax advice to Zentiva in connection with the €2.2bn acquisition by Advent International.

Baker Botts L.L.P.

Leveraging 'a very solid bench and a deep understanding of international tax issues', Baker Botts L.L.P. has expertise in cross-border financing and securities transactions, M&A and equity investments, and has recently been involved in multibillion-dollar M&A for clients in the energy sector. Contacts in the Houston office include Richard Husseini, the chair of the firm-wide tax department, and Derek Green and Ron Scharnberg, who handled high-value transactions for McDermott International and WorleyParsons, respectively. The name to note in Washington DC is Don Lonczak, who has handled recent standout transactions for AT&T and American Industrial Partners. Jon Lobb (also in Houston) is a name to note on the more junior end of the partnership.

Practice head(s):

Richard Husseini

Other key lawyers:

Derek Green; Don Lonczak; Jon Lobb; Ron Scharnberg; Robert Phillpott

Testimonials

Very solid bench and deep understanding of international tax issues confronted by U.S.-based energy companies. Derek Green is exceptional. Jon Lobb is extraordinary. Both are very responsive and knowledgable, have a lot of common sense, and are great communicators of very complex tax rules.’

Key clients

IFM INVESTORS

WORLEYPARSONS

Special Committee of the Board of Directors of Barnes & Noble

Liberty Latin America

AT&T SERVICES

AIP

MCDERMOTT INTERNATIONAL

Work highlights

  • Represented IFM Investors in the all-cash acquisition of Buckeye Partners, an all-cash transaction with an enterprise value of $10.3bn.
  • Represented WorleyParsons in the acquisition of the energy, chemicals, and resources division of Jacobs Engineering Group for $3.2bn.
  • Represented the Special Committee of the Board of Directors of Barnes & Noble in the acquisition of Barnes & Noble by funds advised by Elliott Advisors (UK) in a $683m all-cash transaction.
  • Advised Liberty Latin America in its approx. $200m all-cash acquisition of 87.5% of United Telecommunication Services from the Government of Curaçao and its subsequent purchase of the remaining stock of UTS from the Government of Sint Maarten.
  • Represented AT&T Corp. in the sale of its data center colocation operations to Brookfield Infrastructure for $1.1bn.

Caplin & Drysdale, Chartered

Caplin & Drysdale, Chartered is recognized for its expertise in transfer pricing, both in the context of transactions and business structuring and also in international tax controversy. Jonathan Brenner is a name to note in the New York office; he focuses on international tax planning for companies and high-net-worth individuals and has been active in addressing the international components of the 2017 TCJA. Other key figures in the team include David Rosenbloom and firm president Clark Armitage, both of whom are have considerable experience of transfer pricing matters and tax controversy. Elizabeth Stevens was promoted to partner on October 2019. Patricia Lewis retired in October 2019. Named attorneys are based in Washington DC unless stated otherwise.

Practice head(s):

Clark Armitage; David Rosenbloom

Other key lawyers:

Jonathan Brenner; Mark Allison; Elizabeth Stevens

Work highlights

  • Representing approximately 200 US-based defendants in 10 federal district courts and three state courts, having been sued by the Government of Denmark based on an allegation of withholding tax fraud in filings with the Danish tax authority (known as SKAT) seeking $2.1bn in tax refunds.
  • Advising a worldwide consulting business on transitional and forward-looking structural planning and implementation for global consulting business on matters pertaining to tax issues in the US, Switzerland, and Luxembourg.
  • Provided an opinion regarding the status under the PATH Act of a mixed public/private Mexican pension plan and established structures for it to invest in US real estate and non-real estate assets.

Clifford Chance

Clifford Chance's tax team has a particularly strong reputation for REIT structuring and investment deals, and the taxation of structured financial products, including CLOs. The team is also well-placed to advise European multinationals on US-facing M&A. Philip Wagman led recent high-value M&A for Symrise (Germany) and Euromoney Institutional Investor (UK), and David Moldenhauer handled a strategic US acquisition for Europcar (France). Avrohom Gelber is a name to note for international securities transactions and CLO taxation. Named attorneys are based in New York.

Key clients

Apollo Commercial Real Estate Finance

Berkshire Group

Colony Capital

Oak Street Real Estate Capital

Global Jet Capital

Symrise

Euromoney Institutional Investor

AIG

National Storage Affiliates Trust

Volkswagen Group

Work highlights

  • Advised Symrise on its $900m acquisition of American Dehydrated Foods / International Dehydrated Foods.
  • Advised Watford Holdings on a number of engagements over the past year relating to US federal income tax matter, including advising Watford on its offering of $175m aggregate principal amount of 6.5% senior unsecured notes due 2029.
  • Advised Blackstone and Embassy on India’s first ever REIT. Apart from being India’s first REIT, it will be Asia’s largest in terms of office portfolio area.
  • Advised Goldman Sachs and the Inter-American Investment Corporation on the up-to $657.6m hybrid financing for the design, rehabilitation, construction, operation and maintenance of the “Rutas 2 and 7” toll road project in Paraguay, which is owned by Sacyr Concesiones and Ocho A.
  • Advised Volkswagen Group on its recent high-volume bond issuance in the US and Canadian markets; a Rule 144A U.S. offering, Volkswagen raised $3bn structured through 5 tranches issued by Volkswagen Group of American Finance.

Dentons

An integral part of the firm's global tax service, Dentons' US tax team advises multinational corporates and investors on outbound and inbound investment deals, as well as on international tax planning and transfer pricing. In terms of inbound work, the team is especially active for clients based in Germany, Austria and Canada--three areas where the firm has a strong foothold--but also has experience acting for East Asian clients, recent examples of which included Timothy Santoli advising South Korea's largest retailer on its acquisition of a California-based upscale grocer. In terms of outbound work, Jon Hutchins recently advised a Florida-based cannabis company on a reverse takeover and subsequent public listing on Canada's NEO exchange. John Harrington heads the practice from the Washington DC office. Named lawyers are based in New York unless stated otherwise.

Practice head(s):

John Harrington

Other key lawyers:

Timothy Santoli; Andrea Sharetta; Jon Hutchens; Marc Teitelbaum

Key clients

Autonomous Research

Emart

Reebonz Holding

Jushi

Work highlights

  • Provided tax structuring advice and transaction support in connection with the disposal of the partnership interests and shares in the members of the Autonomous Research group to Alliance Bernstein.
  • Advised Emart (South Korea’s largest retailer) on the negotiation and tax structuring of the $275m acquisition of Good Food Holdings.
  • Advised Reebonz Holding on its tax-free combination with Draper Oakwood Technology Acquisition, valued at $12m.
  • Represented Jushi, a vertically-integrated Florida-based cannabis and hemp company, in connection with a private equity financing, reverse takeover, and public listing on Canada’s NEO exchange.

Hogan Lovells US LLP

Hogan Lovells US LLP advises sovereign wealth funds, private equity funds, and clients in the IT and consumer products sectors on high-value cross-border transactions and tax planning. The team is especially active for multinational tech companies and Chinese media companies and investors. Based in Washington DC, practice head Siobhan Rausch advises trade associations, private foundations, and scientific research organizations on tax exemptions, audits, joint ventures, and investments. In 2019, Cristina Arumi and Josh Scala joined from EY in Washington DC and San Francisco, respectively.

Practice head(s):

Siobhan Rausch

Other key lawyers:

Jasper Howard; Babak Nikravesh; Christine Lane; Cristina Arumi; Josh Scala

Key clients

Novartis

Ford Motor Company

PPG

Woodward

Park Hostels & Resorts

Work highlights

  • Advised Ford Motor Company on the tax elements of its $2.6bn investment by Volkswagen into Argo AI.
  • Advised Novartis on its acquisition of IFM Tre, a subsidiary of IFM Therapeutics, valued up to $1.5bn.
  • Advised PPG on the tax elements of its acquisition of Whitford Worldwide Company and Hemmelrath.
  • Advised Woodward on the tax elements of its €700m acquisition of L’Orange from Rolls-Royce Group.

Norton Rose Fulbright US LLP

Norton Rose Fulbright US LLP is especially active in the energy, financial services, and healthcare sectors, where it advises on cross-border M&A, financing transactions and large-scale commercial deals. Headed by Andrius Kontrimas in the Houston office, the global tax team has ben particularly active in deals involving Canadian acquirers, and also regularly works alongside its colleagues in Canada and London to handle complex transactions involving various EMEA jurisdictions, Australia, the US and Canada. Robert Morris and William Cavanagh jointly lead the US tax group. The firm has made a number of hires to strengthen its transactional tax service and its tax controversy practice. Of particular note, David Burton joined in New York from Mayer Brown in April 2019.

Practice head(s):

Andrius Kontrimas

Testimonials

Norton Rose Fulbright is excellent in developing strategy to deal with IRS controversies; also very creative with estate planning strategies.’

Charles Hall and Robert Morris are very creative and attentive to our business needs and how to help us find a way to solve our differences with the IRS in a mutually acceptable way.’

Keith Martin is an unparalleled legal tax mind.’

Joseph Sleeth is very creative and attentive to our affairs to keep our estate planning strategy up to date and help us take advantage of new planning ideas and changes in the estate tax law.’

Key clients

HSBC

Shire Pharmaceuticals Group

Deutsche Finance International (DFI)

JP Morgan Asset Management

Canadian Tire Corporation (CTC)

Energizer Holdings

SNIPUT

Exin Financial Services Holding

Laurentian Bank

I Squared Capital

Quatar Petroleum

Braskem

Work highlights

  • Providing global supply chain transfer pricing advice to Braskem, and drafting various inter-company and commercial agreements.
  • Advised Randgold Resources on its $18.3bn merger with Canada-based Barrick Gold Corporation.

Paul Hastings LLP

Paul Hastings LLP is routinely involved in international financing and corporate transactions, and has a particularly strong track record in cross-border deals involving Latin America, Asia and Europe. Key figures in the practice group include Joseph Opich (New York), who handles CLO issuances for some of the market's largest financial institutions; Greg Nelson (Houston), an energy-sector specialist, who was involved in high-value transactions for CrossAmerica Partners and Lotus Midstream, among others; Douglas Schaaf (Orange County), a contact for private equity-related work; and Thomas Wisialowski (Palo Alto), who specializes in structuring real estate transactions.

Practice head(s):

Joseph Opich

Other key lawyers:

Douglas Schaaf; Thomas Wisialowski; David Makso; Greg Nelson

Key clients

Samsung Electronics

Wells Fargo

Bank of America

Uber

Morgan Stanley

Ford Motor Company

Citigroup

JP Morgan Chase & Co.

Mitsubishi Corporation

Herbalife

Targa Resources Corp.

National Investment Corporation of the National Bank of Kazakhstan

Live Nation Entertainment

Government of Jamaica Ministry of Finance & Planning

Haim Saban (Power Rangers)

Royal Bank of Canada

Work highlights

  • Advised institutional fund manager IFM on the tax aspects associated with its acquisition of Buckeye Partners. The deal has an equity value of $6.5bn and an enterprise value of $10.3bn.
  • Assisted Lotus Midstream in the acquisition of the Centurion Pipeline system from Occidental Petroleum Corporation, valued at $2.6bn.
  • Advised Parkview Financial Corp. in relation to the restructuring of a lending fund to hold qualifying loans through a REIT subsidiary to obtain tax benefits under the 2017 Tax Reform Act, valued at $732m.
  • Advised Castle & Cooke in the sale of a 45% stake of Dole Food Company to Total Produce in a deal valued at $300m.
  • Served as counsel to the purchaser in the acquisition of Eastdil Secured from Wells Fargo Bank.

Proskauer Rose LLP

Proskauer Rose LLP has a strong reputation for international transactions and business structuring matters, acting for private investment managers, REITs and multinational corporates. Contacts in New York include David MillerMartin Hamilton and Amanda Nussbaum, who is advising the Los Angeles 2028 Organizing Committee on tax matters relating to its preparation for the 2028 Olympic and Paralympic Games. Two names to note in Boston are Scott Jones and Arnold May, both of whom focus on tax planning for private equity managers. Ira Bogner chairs the tax department in New York; Katherine Napalkova in Los Angeles was promoted to partner in November 2019.

Practice head(s):

Ira Bogner

Key clients

Arkema

National Hockey League

Grifols

AccorHotels

Ridgemont Equity Partners

Benitec Biopharma

Lexington Partners

JP Morgan Securities

Bessemer Venture Partners

JMI Equity

Clarus Ventures

Eagle Hospitality Real Estate Investment Trust

Scranton Enterprises

Banco Santander

Work highlights

  • Advised Arkema on its agreement to acquire ArrMaz from Golden Gate Capital for approximately $570m.
  • Provided tax advice to the Los Angeles 2028 Organizing Committee (LA28) on its preparation to host the 2028 Olympic and Paralympic Games in Los Angeles.
  • Advised Grifols on the tax aspects of entering a alliance with Shanghai Raas Blood Products Co.
  • Advised Eagle Hospitality Real Estate Investment Trust as US counsel in connection with its $565m initial public offering and listing of stapled securities on the mainboard of the Singapore Exchange, as well as related formation transactions.
  • Advised Ridgemont Equity Partners on the tax aspects of the formation of its third buyout fund, with $1.65bn in commitments.

Vinson & Elkins LLP

'Client-focused and commercially astute', Vinson & Elkins LLP's tax group has extensive experience in the formation and tax structuring of private equity funds, REITs and master limited partnerships. The firm is known throughout the market for its strength in the energy sector, and indeed the tax team has developed deep expertise in the area of energy taxation where it acts for companies and investors at every stage of the production stream. George Gerachis heads the tax and executive compensation practice from the Houston office; Ryan Carney led the tax advice to Buckeye Partners on its $10.3bn acquisition by IFM Investors; and Christopher Mangin was involved in international securities transactions for a number of prominent underwriters, REITs and other issuers.

Practice head(s):

George Gerachis

Other key lawyers:

John Lynch; Jason McIntosh; Ryan Carney; Christopher Mangin; David Peck

Testimonials

V&E are the most client focussed and commercially astute of the U.S. law firms that we deal with.  They provide the advice we need and are equally happy to explain why we don’t need to invest in advice that will not provide material value to our Group.  V&E are always extremely responsive to emails and set realistic deadlines for targets.  Another key differentiation is the practical advice that V&E can give to implement their advice i.e. which statements within tax returns need to be completed, the dates statements need to be completed etc.

David Cole has strong and deep knowledge of U.S. tax and international considerations, excellent industry knowledge, commercially focussed.  Extremely client focussed, responding very quickly to questions asked and providing robust commercially focussed tax advice.

Key clients

Anadarko Petroleum Corporation

Bellatrix Exploration

Blackstone Infrastructure Partners

Buckeye Partners

Direct Energy Enbridge First Reserve XIV Advisors

Foreflight General Electric

Global Medical REIT

Hudson Advisors

Kibo Software

Marathon Oil Corporation

Marathon Petroleum Company

Meritage Midstream Services III

MIP IV Holdings / Macquarie Infrastructure and Real Assets (MIRA)

New Fortress Energy

NorthStar Realty Europe Corp.

Riverstone Holdings

Talos Energy

Underwriters to EVOCA

Underwriters to Ithaca Energy

Underwriters to Transocean Poseidon

Underwriters to Transocean Sentry

WPT Industrial REIT

Work highlights

  • Served as special tax counsel to Buckeye Partners in the $10.3bn acquisition of Buckeye by IFM Investors for $41.50 per common unit.
  • Advised Hudson Advisors on the formation of two separate funds: (1) Lone Star Fund XI, an approximately $8.2bn fund targeting investments in North America, Europe, Asia Pacific and Latin America, which closed in February 2019; and (2) Lone Star Real Estate Fund VI, an approximately $4.7bn  fund targeting commercial real estate investments in Europe, Asia Pacific, North America and Latin America, which closed in June 2019.
  • Served as tax counsel to NorthStar Realty Europe Corp. (the Company) in a definitive merger agreement with AXA Investment Managers – Real Assets, a global leader in real asset investments.
  • Represented Blackstone Infrastructure Partners in its $3.3bn acquisition of a controlling interest in Tallgrass Energy.
  • Advised New Fortress Energy in its $291m initial public offering of Class A shares.

Baker & Hostetler LLP

Baker & Hostetler LLP assists multinational corporations, private equity funds, and high-net-worth clients on issues regarding international tax matters, including structuring inbound and outbound business and real estate investments. It has notably advised with respect to a variety of international joint-venture issues. Jeffrey Paravano chairs the firm-wide tax group, and maintains a varied tax practice covering cross-border planning, REIT and venture capital transactions, and tax litigation. Head of the international tax group Brian Davis joined the firm from PwC in June 2019. John Bates left for a position at Deloitte in July 2019. All named attorneys are located in Washington DC.

Practice head(s):

Jeffrey Paravano; Brian Davis

Key clients

Wyndham Worldwide

Wyndham Destinations

Wyndham Hotels and Resorts

American Resort and Development Association (ARDA)

Cadwalader, Wickersham & Taft LLP

Cadwalader, Wickersham & Taft LLP's tax team has core strengths in large-scale, cross-border debt restructuring and complex securities offerings, though the group is also regularly involved in multibillion-dollar M&A. The practice group is headed by Linda Swartz in New York, who is representing the largest creditor to Puerto Rico in connection with the territory's municipal restructuring effort. Jason Schwartz is the key name in Washington DC; he has recently acted for several prominent investment managers in the structuring of certain financial products and other corporate investment vehicles. Edward Wei departed for Gibson, Dunn & Crutcher LLP in June 2019.

Practice head(s):

Linda Swartz

Other key lawyers:

Jason Schwartz

Testimonials

The practice has a strong general background in international and financial transactions. Jason Schwartz is excellent. He is smart, responsive, commercial, and has a very broad knowledge base of many areas of tax law.

Key clients

Corindus Vascular Robotics

The Procter & Gamble Company

Assured Guaranty Corp. and Assured Guaranty Municipal Corp.

MBIA

Inteva Products

Kingsland Holdings

Royal Bank of Canada

Evercore

Liquid Digital Capital Markets

Work highlights

  • Represented Corindus Vascular Robotics in its acquisition by Siemens Medical Solutions, a  subsidiary of Siemens Healthineers, in an all-cash transaction valued at approximately $1.1bn.
  • Represented Assured Guaranty Corp. and Assured Guaranty Municipal Corp. in connection with Puerto Rico’s restructuring of approximately $73bn of outstanding bond debt.
  • Represented MBIA in multiple capacities relating to two collateral loan obligation investment funds.
  • Representing multiple major banks in issuances of over structured products with a notional amount in excess of $30bn.
  • Represented Inteva Products in the sale a business to CIE Automotive, for approximately $800m.

Curtis, Mallet-Prevost, Colt & Mosle LLP

Curtis, Mallet-Prevost, Colt & Mosle LLP's work is inherently international. Indeed, the firm has core focus on areas including investor-state arbitration and international transactions, where it acts for multinational corporates and various entities of sovereign states. Key figures in the team include Marco Blanco, who divides his time between the firm's New York, Paris, and Geneva offices, and Klas Holms in New York. Clients have noted in particular Blanco's long-standing reputation and strong client relationships. Both Holms and Blanco have extensive experience of cross-border transactions and tax structuring, and international tax controversy.

Practice head(s):

Marco Blanco; Klas Holm

Other key lawyers:

Eduardo Cukier

Testimonials

Complete ‘partner’ mindset with respect to how they have worked with us as their clients across a range of projects. Can’t imagine a better working relationship than with Marco Blanco and the respective team around the table at C-M.

My experience has been consistently strong, never failing to provide an accurate advice that has direct relevance to the application of law in real life.

Working with the entire Curtis team has been a pleasure, but the reputation Marco Blanco has managed to build over the years means that his advice is effectively a definitive point in any discussion.

The dynamic between different individuals in the team is seamless. Not only do they work off each other, but they communicate in a manner that allows clients to speak to any one individual and them to be aware of what is ongoing between the client and every other member of the team.

Partners provide clients a feeling of security and tranquility that they are in good hands and what needs to be done is being taken care of.

Key clients

Unipharm

Pernod Ricard

Government of India

Work highlights

  • Advised Unipharm in a cross-border M&A transaction.
  • Advised Pernod Ricard on its acquisition of the brand Malfy.
  • Acted for the Government of India in connection with a tax dispute involving a bilateral investment treaty arbitration brought by Vodafone over its liability for a $2.6bn tax transfer of assets.

Hughes Hubbard & Reed LLP

Hughes Hubbard & Reed LLP's tax group regularly handles multinational financing and securities transactions, M&A and asset deals, joint ventures, and corporate reorganizations, acting for a client roster containing some of the world's most prominent financial institutions and corporates. The team also has expertise in ABS and aviation finance and leasing, recent examples of which have included practice head Andrew Braiterman handling high-value deals for Air Lease Corporation and United Airlines. The team is based in the firm's New York office.

Practice head(s):

Andrew Braiterman

Other key lawyers:

Spencer Harrison; Alan Kravitz

Key clients

BidFair USA/Patrick Drahi

Air Lease Corporation

Condé Nast

Daimler Trucks

United Airlines

Madison Square Garden Company

Bank of America Merrill Lynch

DekaBank

Deutsche Gironzentrale Standard Chartered Bank

Sumitomo Mitsui Banking Corporation

Cartamundi Group

Greenbriar Equity Group

Bancar Technologies

Wipro

Nevada Gold & Casinos

Pure Power Technologies

Cipla

Mizuho Securities USA

Goldman Sachs

Credit Argricole

Citigroup

Zoetis

Platinum Equity

Work highlights

  • Represented Patrick Drahi, the president of publicly traded telecommunications company Altice, in his $3.7bn acquisition of Sotheby’s.
  • Served as US counsel to Air Lease Corporation in a $527m asset-backed securitization that launched the aircraft leasing company’s Thunderbolt III platform.
  • Represented Condé Nast in the sale of three of its well-known publications: W Magazine, Golf Digest, and Brides.
  • Represented Daimler Trucks in its acquisition of a majority stake in Torc Robotics.
  • Advised United Airlines on its $1.01bn public offering of enhanced equipment trust certificates, secured by 25 new aircraft.

Linklaters LLP

Linklaters LLP has handled large M&A and international financing deals for an impressive client base including private investment managers and multinational companies. David Brockway in Washington DC is a key contact in the practice group.

Miller & Chevalier Chartered

Miller & Chevalier Chartered provides sophisticated tax and transfer pricing advice to a corporate client base containing US- and non US-based multinational corporates. Two key figures in the team are Rocco Femia and Layla Asali, who serves as vice chair of the firm's tax group. Femia is often taking leading roles in the team's most complex transfer pricing work, and Asali is developing a strong reputation for advice on the international tax provisions of the TCJA. Department chair Kevin Kenworthy focuses on tax litigation and controversy, and is representing the Coca-Cola company in a high-stakes transfer pricing dispute at the US Tax Court. All named attorneys are based in Washington DC.

Practice head(s):

Kevin Kenworthy; Layla Asali

Other key lawyers:

Rocco Femia; Loren Ponds

Key clients

Coca-Cola

Work highlights

  • Represented The Coca-Cola Company before the US Tax Court in a transfer pricing dispute in response to an IRS determination that Coca-Cola owed $3bn of US income taxes for the years 2007-2009 and for an alleged $9.4bn in additional income from the company’s licensing of intangible property to foreign affiliates.

Reed Smith LLP

Reed Smith LLP handles international transactions and standalone tax structuring matters for multinational corporates and private investors. The key figure in the team is US corporate chair James Tandler, who advises on real estate transactions, fund formation and partnership structuring, as well as on a huge variety of M&A, private equity buyouts and joint venture agreements. Also recommended are Jeffrey Korenblatt and David Hryck, who has been singled out as 'incredibly smart, responsive and proactive'. Cheryl Hader joined from Kramer Levin Naftalis & Frankel LLP in April 2019, specializing in international estate planning, and Hernan Gonzalez Moneta was promoted to partner in September 2019.

Practice head(s):

James Tandler

Testimonials

I work with an international tax partner, David Hryck. He is incredibly smart, creative, energetic, responsive, thorough and pro-active. He also brings in the necessary internal talent (within the firm) to provide the expertise necessary for each individual engagement. I’ve worked with him for over 15 years. I would highly recommend him.

Sullivan & Worcester LLP

Sullivan & Worcester LLP is rated by clients for its 'fantastic network of experts' operating in key jurisdictions around the world. The international tax group is led by Douglas Stransky in Boston, who has particular expertise in tax structuring for private investment managers, REITs and other investment funds. In addition to its transactional work, the team has also been active in restructuring foreign businesses in response to the 2017 TCJA. Stransky is also a member of the firm's fintech and blockchain group, and has developed a strong reputation in the taxation of digital assets. Maura Carney was promoted to partner in January 2019.

Practice head(s):

Douglas Stransky

Other key lawyers:

Maura Carney

Testimonials

Each attorney has a broad knowledge base that spans many jurisdictions.  They have depth in key areas in each jurisdiction.  They have a fantastic network of experts with at least one in every jurisdiction I have ever needed from them and we operate in over 30 jurisdictions globally.  Depth of local legal and tax requirements typically revolves around M&A type topics, but there are many other topics that they are very fluent in as well.  They are always on the cutting edge of new developments.

Doug Stransky is a fantastic International Tax expert. The key thing for me about Doug is that I do not have to have half a dozen people on the phone to get a multijurisdictional issue resolved.  I can discuss it with Doug, and he will seek out information from experts he needs, and then gets back to you very quickly with an answer.

Key clients

Iron Mountain

Broadstone Group

Equinix

Lionsbridge Technologies

Altra Industrial Motion

Work highlights

  • Represented Halo2Cloud in its acquisition by ZAGG valued at $43m.
  • Provided legal and international tax advice to Broadstone Group and its principals related to the cross-border consultancy issues associated with the 2020 Summer Olympic Games in Tokyo and 2028 Summer Olympic Games in Los Angeles.
  • Provided REIT and tax counsel to American Tower Corporation and six other large public equity REITs with aggregate market capitalizations exceeding $150bn.

Morrison & Foerster LLP

Morrison & Foerster LLP's tax group has experience of domestic and cross-border M&A and business structuring. Contacts include Bernie Pistillo, an experienced tax partner in the San Francisco office, and David Strong, who divides his time between Denver and New York.

Steptoe & Johnson LLP

Steptoe & Johnson LLP advises companies and high-net-worth individuals on a range of federal and international taxation matters. In particular, the team is experienced in cross-border work involving Israel, Monaco, England, and Switzerland. Firm chair Phil West is the key figure for international tax structuring work for companies and high-net-worth individuals; he also has expertise in tax controversy and litigation. Also recommended are Lisa Zarlenga, who leads the firm's tax policy practice, and Robert Rizzi, who has a wealth of experience in transactions and business structuring. Brad Anwyll left the firm for Crowell & Moring LLP, but George Callas joined from the Office of the Speaker of the House of Representatives, David Fruchtman joined from Rimon, P.C., and Eric Solomon joined from EY. All named attorneys are based in Washington DC.

Practice head(s):

Phil West; Robert Rizzi; Lisa Zarlenga

Thompson & Knight LLP

Thompson & Knight LLP is has a strong reputation for handling multi-jurisdictional M&A, and advising corporates on tax structuring and ERISA issues in connection with the international expansion of their operations. The firm is particularly well known for its activity in the oil and gas, and renewables industries. Headed by Todd Keator, the practice group is active throughout North America, but has been especially active in transactions involving Mexico and Latin America. Senior counsel John Cohn and international principal Joe Rudberg are also recommended. Named lawyers are based in Dallas.

Practice head(s):

Todd Keator

Other key lawyers:

John Cohn; Joe Rudberg

Testimonials

A very competent group of professionals.’

Joe Rudberg is hard-working, knowledgeable, and very service-oriented.’

Key clients

Vitro

Oil India

Warwick Capital Partners

Work highlights

  • Provided legal, tax, and employee benefits counsel to Oilfield Water Logistics in connection with the sale of its midstream water infrastructure and services business to InstarAGF Asset Management.
  • Advised Frog Scooters on tax and ERISA issues in connection with its launch of operations in Chile and Portugal.
  • Providing ongoing tax advice to Burr Computer Environments in connection with international tax planning.

Withers Bergman LLP

Specializing in the area of private wealth management, Withers Bergman LLP fields a 'collaborative team with attorneys working together in different regions to complement each other's practice and expertise'. The firm acts for 'some of the wealthiest private clients with very complex wealth' across the globe. William Kambas in New York acts as regional director of the US private client and tax group on the East Coast. San Diego-based Michelle Graham is a contact on the West Coast. The firm promoted several new partners in 2019, and also took on a number of new members, including Charles Kolstad, who joined in Los Angeles from Mitchell Silberberg & Knupp LLP.

Practice head(s):

William Kambas

Other key lawyers:

Michelle Graham; Charles Kolstad; Bryan Kelly

Testimonials

Deep Expertise and very high level of service, Global, with offices and several markets which helps clients with multi jurisdictional wealth.

Very collaborative team with attorneys working together in different regions to complement each other’s practice and expertise.

They have some of the wealthiest clients with very complex wealth, they understand what these clients need and are very good at bringing additional resources to help them.

The attorneys I work with know their client in a personal level and are extremely dedicated to giving them the highest level of service.