Daniel Mulcahy is senior counsel in Cadwalader's Tax Department. He specializes in equipment and facility financings, like kind exchanges, derivatives, partnership, and corporate domestic and international taxation. Dan regularly advises banks, leasing companies, lessees and lenders with respect to the tax aspects of single-investor and leveraged leases involving various types of equipment and real estate. He also regularly advises with respect to corporate and partnership acquisitions, restructurings, FATCA, and financial products.
Dan has been with the firm since 1976 and was named partner in 1981. From 1971 to 1976, he was an associate at Breed Abbott & Morgan, New York City.
Dan graduated with an A.B. in Political Science from Syracuse University in 1968. He earned his J.D. at the University of Virginia Law School in 1971, where he was a member of the Virginia Law Review and the Order of the Coif. Dan received his LL.M. (Taxation) from New York University in 1977.
He is admitted to practice in the State of New York (1972), the District of Columbia (1996), the United States Court of Appeals (2nd Cir. 1976; 4th Cir. 1997), the United States District Court (S.D.N.Y. 1975) and the United States Tax Court (1989). He is a member of the Tax Division of the American Bar Association.
News & Resources
•Cadwalader Advises British Virgin Islands on Foreign Account Tax Compliance Act (“FATCA”) Intergovernmental Agreement with United States Jun 30, 2014
•Tax Shelter Shake-Up Hits Home Oct 01, 2014
•Cadwalader Again Recognized Among Legal Leaders by IFLR 1000 Nov 15, 2013
Clients & Friends Memos
•Final and Proposed Regulations Address U.S. Withholding Tax on U.S. Equity Derivatives Dec 13, 2013
•U.S. Foreign Account Tax Compliance Act: New Reporting Obligations on Foreign Financial Institutions about U.S. Individuals' Accounts, Investments Feb 01, 2013