Summer Ayers LePree, Esq | Baker Mckenzie LLP
Summer LePree is a partner in Baker McKenzie’s Tax Practice Group. Summer is a go-to lawyer for clients who need sophisticated, creative, international tax counsel. Summer is a frequent speaker and author on a variety of cross-border income tax issues, is actively involved in the ABA Tax Section, where she currently serves as the Council Director for the International Committees, and teaches as an adjunct professor for the graduate tax programs at the University of Florida and the University of Miami Law Schools.
Summer’s practice is focused on advising US and foreign-based public and private companies in connection with their inbound and outbound US international tax planning. She constantly monitors developments in US and global tax laws, and thoughtfully advises clients on the relevant implications to their businesses. Summer regularly assists clients with Subpart F, GILTI, and FDII planning, FIRPTA issues, treaty planning and analysis, and overall structuring for tax optimization.
Michael J. Miller, Esq. | Agostino & Associates
Michael J. Miller, a partner in Roberts & Holland LLP’s New York office, works with U.S. and foreign based multinationals, as well as individuals, on a wide ange of tax issues pertaining to their cross-border activities.
Michael is co-author of the BNA Portfolios entitled U.S. Income Tax Treaties – The Limitation on Benefits Article and U.S. Taxation of International Shipping and Air Transport Activities. He is an editor of the International column for the Journal of Taxation and a member of the Advisory Boards of the International Tax Journal and Tax Management – U.S. International. Michael is a former Chair of the American Bar Association Committee on the U.S. Taxation of Foreigners and Tax Treaties and of the New York City Bar Committee on Taxation of Business Entities. He speaks and writes frequently on international tax matters.
Michael received his B.A. cum laude from Columbia College and his J.D. from New York University Law School. He clerked on the U.S. Tax Court for the Honorable James S. Halpern from 1991-1993
Jeffrey Rubinger, Esq. | Baker McKenzie LLP
Jeffrey Rubinger is a partner in Baker McKenzie’s Tax Practice Group. A skilled legal practitioner with more than 20 years of international tax experience, he also served for many years as a certified public accountant at a major accounting firm, giving him a unique and thorough understanding of the business issues his clients face every day. Jeff has been recognized as one of America’s leading tax lawyers by Chambers USA.
Jeff is known worldwide as the lawyer to seek out when companies require a creative, sophisticated solution to a complex international tax situation. From US companies expanding overseas to foreign businesses investing in the United States, clients turn to Jeff for his extensive knowledge of the tax laws in a wide variety of jurisdictions, including countries in South America, Europe, Asia, and the Middle East. Jeff is distinctive in Florida for his significant experience with outbound matters.
David G. Shapiro | Saul Ewing ARNSTEIN & LEHR LLP
David Shapiro advises clients on international and domestic business tax planning, including domestic and cross border expansion, joint ventures, mergers, acquisitions, and financing transactions.
David’s practice includes entity formation and structure planning, securities offerings and hybrid financings, joint ventures, and strategic acquisitions and dispositions. Where appropriate, David works with counsel in other jurisdictions to develop efficient cross-border transactional and operational structures. He also assists clients in preparing for and defending against audits and other litigated matters.
Prior to joining Saul Ewing Arnstein & Lehr, David founded and was Managing Member of Shapiro Tax Law LLC, and prior to that was a tax partner of Dechert LLP.
Kieran Taylor | KPMG
Transfer Managing Director specializing in global pricing redesigns, US / OECD documentation delivery, tax rate reduction planning, inter-company financing analysis, US to US fair market value payments and start-up structure design. Llb (Hons) / Corporate and Taxation Law from Edinburgh University.
Lucas Giardelli | Mayer Brown
Lucas Giardelli is a Tax Transactions & Consulting partner in Mayer Brown’s New York office. His practice is focused on international tax planning for US and non-US multinational companies (including cross-border restructurings and financings, IP planning, post-acquisition integration) and corporate tax matters, advising clients on the tax aspects of acquisitions, divestitures, financing arrangements and other transactions. He also has experience advising high-net worth individuals on international tax matters. Prior to joining Mayer Brown, Lucas practiced tax law at a leading law firm in Argentina.
William B. Sherman, Esq. | Holland & Knight
Practices: Taxation | International and Cross Border Transactions | Hospitality, Resort and Timeshare | Mergers and Acquisitions | Corporate Services | Offshore Tax Compliance | Insurance Transactions and Regulatory | Insurance Disputes – Insurers | Insurance Disputes – Policyholders | Latin America Practice | Israel Practice | Securitization.
Client Sectors: Transportation & Infrastructure
William B. Sherman serves as chair of the firm’s Tax Team and concentrates his practice in the area of domestic and international taxation. He provides sophisticated tax planning for mergers and acquisitions, restructurings, joint ventures and investments for clients in diverse industries, such as hospitality, petrochemicals, aluminum, tobacco, real estate, transportation, telecommunications, retailing, investment management, pharmaceuticals and numerous others. In addition, Mr. Sherman has experience in a broad range of transactions involving United States investment overseas, foreign investment in the U.S., as well as international, federal, state and local taxation issues involving structuring investment management funds, corporate reorganizations, partnerships, equipment leasing, Subchapter S, executive compensation, stock options, and trusts and estates.
Mr. Sherman is a well known lecturer and chairs the New York University’s Summer Institute in Taxation’s Introductory and Advanced International Tax Seminars and its Institute on Federal Taxation International Tax Program. Mr. Sherman is also an adjunct professor of Tax Law at the University of Miami, Graduate Tax Program. He is admitted to practice in New York and Florida and has served on numerous panels with The Florida Bar and the American Bar Association, where he is a past chair of the American Bar Association’s Tax Section Committee on U.S. Activities of Foreigners and Tax Treaties.
Tax Structuring: advised on the tax structuring of the domestication of a foreign company engaged in U.S. government contracting work and its transition to domestic ownership; this tax structure enabled the company to retain its status in its home country.
Tax Structuring: advised on the tax structuring of a $200 million-plus investment in four venture real estate developments projects on an island in the Caribbean, resulting in a minimization of local and U.S. tax liability.
State Taxation: advised a foreign-based company on U.S. state tax issues, from tax rulings and tax registrations to minimization of overall tax consequences involving multiple states, in the context of the company’s restructuring and expansion of business in U.S. markets.
John D. Bates | Deloitte
John advises clients across many industries on inbound and outbound international tax matters, focusing on cross-border planning and transactions. He previously was a partner and the leader of the international tax practice at a large law firm.
John is an adjunct professor at Georgetown University Law Center, teaching international tax, and is or has been an officer of the American Bar Association, the International Fiscal Association, and the International Tax and Finance Forum. He frequently speaks on international tax matters.
John earned a BA in mathematics and economics from University of Virginia, a JD from University of Virginia School of Law, and an LLM in taxation from Georgetown University Law Center.
Jason Robertson | Deloitte
Jason specializes in advising US and foreign-based multinationals on a broad range of international tax matters. He is also a member of the Deloitte Tax Cryptocurrency Working Group. Prior to joining Deloitte, he was the director of international tax at a Fortune 500 manufacturer, where he focused on planning, implementing, reporting, and defending various cross-border transactions. Jason also spent time as a senior manager in the tax planning group of a Fortune 500 biotechnology company, where he supported the company’s Puerto Rican manufacturing and worldwide treasury operation.
Jason is a frequent speaker at tax events, including those sponsored by Deloitte, Bloomberg BNA, and Manufacturers Alliance for Productivity and Innovation. He is a past member of the AICPA Technical Resource Panel on International Tax. He is also a regular contributor to Deloitte Tax publications.
Jason holds a BA from University of Michigan and a Master of Business Taxation and JD from University of Southern California.
Jeffrey S. Levin | Squire Patton Boggs
Jeffrey Levin’s practice includes federal, state and local taxation; estate planning, trusts and estates administration; charitable giving; and succession planning for closely held businesses.
His practice concentrates on income, estate and gift tax planning for US and non-US clients and the use of domestic and foreign trusts. His US tax practice also includes guidance on various individual, entity and fiduciary state and local income and sales and use tax compliance considerations.
Martin T. Hamilton | Proskauer
Martin T. Hamilton is a partner in the Tax Department. He primarily handles U.S. corporate, partnership and international tax matters.
Martin’s practice focuses on mergers and acquisitions, cross-border investments and structured financing arrangements, as well as tax-efficient corporate financing techniques and the tax treatment of complex financial products. He has experience with public and private cross-border mergers, acquisitions, offerings and financings, and has advised both U.S. and international clients, including private equity funds, commercial and investment banks, insurance companies and multinational industrials, on the U.S. tax impact of these global transactions.
In addition, Martin has worked on transactions in the financial services, technology, insurance, real estate, health care, energy, natural resources and industrial sectors, and these transactions have involved inbound and outbound investment throughout Europe and North America, as well as major markets in East and South Asia, South America and Australia.
Joseph Calianno | Andersen
Joe Calianno is a Managing Director in the US National Tax practice in the Washington D.C. office. He advises clients on all areas of international tax, including provisions related to the Tax Cuts and Jobs Act and cross-border restructuring.
Prior to joining Andersen, Joe spent several years as a partner at BDO and Grant Thornton, where he served as the International Technical Tax Practice Leader in both firm’s national tax offices.
Joe also previously served as Special Counsel to the Deputy Associate Chief Counsel (International) in the office of Chief Counsel, Internal Revenue Service. As Special Counsel, he was a technical advisor to the Associate and Deputy Associate Chief Counsel International and was involved in reviewing international tax regulations, revenue rulings, Notices, TAMs, PLRs, and providing technical advice to the IRS field offices. He also practiced with PWC’s National Tax office and Miles & Stockbridge, a large law firm.
Joe has been a guest lecturer at New York University Law School in the Graduate Tax Program (International Business Transactions class) and an adjunct faculty member at Georgetown Law School in the Graduate Tax Program.
Joe is a frequent speaker on international and corporate tax issues. He has spoken for organizations such as the ABA, AICPA, Atlas, BNA, DC Bar, Dallas Bar, Federal Bar, GW/IRS, Houston International Tax Forum, IFA, NYU Advanced International Tax Institute, Practising Law Institute, TEI, St. Louis International Tax Group, USD School of Law/Procopio International Tax Institute, Wall Street and World Trade Council tax conferences.
He has also published articles for national journals and organizations such as CCH Incorporated, International Tax Review, RIA’s Journal of International Taxation, Revue d’Intelligence Artificielle (RIA) Journal, Practising Law Institute, Tax Notes International, Tax Management International Journal, Tax Management Memorandum and The Tax Adviser.
Joe is both a Certified Public Accountant and attorney.
Thomas M. Giordano| Karlin & Peebles, LLP
Thomas Giordano-Lascari is a partner with the firm. Thomas’s practice focuses primarily on advising high-net-worth individuals and closely held businesses in connection with international income tax and estate planning issues. A significant portion of Thomas’s practice involves advising global families with respect to structuring and reorganizing multinational businesses to minimize worldwide taxes. Thomas also regularly advises clients regarding pre-immigration planning, foreign investment in the United States, U.S. residency planning and management, and expatriation planning.
Thomas regularly advises foreign fiduciaries regarding foreign trusts with U.S. beneficiaries and grantors, including advice regarding compliance obligations and tax consequences. Thomas also advises U.S. beneficiaries and grantors of foreign trusts of their compliance obligations and the tax consequences of their relationship with the trust.
Alan I. Appel | New York Law School
Alan Appel is a professor of law and the director of the International Tax Program at New York Law School. He teaches courses in international tax planning and corporate taxation in addition to the tax transactions clinic. Professor Appel first started teaching at New York Law School in 2009 as an adjunct professor. As a senior tax consultant at Bryan Cave, he specializes in international and domestic tax planning involving taxation of mergers and acquisitions, partnerships, joint ventures, limited liability companies and tax controversy matters.
Professor Appel began his career as a trial attorney in the Office of Chief Counsel, Internal Revenue Service in Washington, D.C., and New York City. On behalf of the American Bar Association Tax Section, he had primary responsibility for drafting and submitting comments to the U.S. Treasury Department and IRS concerning the scope of the guidance provided by the proposed regulations under Section 1446 of the Internal Revenue Code and also was asked by the Office of the Chief Counsel to train its attorneys on this issue. He also published two articles on the Section 1446 regulations in the Journal of International Taxation, a third article in the Tax Management Memorandum and a fourth article in the Tax Management International Journal.
Professor Appel has appeared on both radio and television discussing various income tax issues. He was also recently featured in “Taxpayers Strained by New FATCA Requirements” in AccountingToday.com, a leading provider of online business news for the tax and accounting community, concerning the Foreign Account Tax Compliance Act.
Professor Appel received his J.D. from New York Law School in 1976 and his LL.M. from New York University in 1980. He received his B.B.A. from Baruch College in 1973.