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| Practice Areas | Capital Markets; Commodities; Energy; Investment Management; Latin America; Mergers and Acquisitions; Private Clients; Private Equity; Tax | | | Education | Georgetown University, J.D.; New York University, LL.M., Taxation, University of South Florida, B.A. | | | Admitted | 1984, New York; U.S. Tax Court | |
| Memberships | The Association of the Bar of the City of New York; New York State (Chair, 1995, Co-Chair, 1996— and Member, International Tax Aspects of Trade and Investment Committee, International Law and Practice Section; Member, U.S. Activities of Foreigners Committee, Tax Section), American (Member, Foreign Activities of U.S. Taxpayers Committee, Tax Section; U.S. Activities of Foreigners and Tax Treaties Committee) and International Bar Associations; Union Internationale Des Avocats - International Association Of Lawyers; International Fiscal Association. | | | Languages | English and Spanish | | | Born | Barranquilla, Colombia | | | Biography | Author, "The American Jobs Creation Act: The New Expatriation Provisions," Tax Notes International (January 24, 2005), 315. Co-Author: with John Kaufmann, "The New Section 877: Everything You Ever Wanted to Know about the Expatriation of Long-Term Permanent Residents under the New Act but Were Afraid to Ask the Government," Tax Analysts, Tax Notes, 106, no. 1 (January 3, 2005); with Mark Barth, "U.S. Regulatory and Tax Considerations for Offshore Funds," The Capital Guide To Hedge Funds 2003, eds. Sarah Barham and Ian Hallsworth, 117-162, ISI Publications, sponsored by Citco, 2003; with Mark Barth, "U.S. Regulatory and Tax Considerations for Offshore Funds," The Capital Guide To Hedge Funds 2002, eds. Sarah Barham and Ian Hallsworth, 117-162, ISI Publications, sponsored by Citco, 2002; with Mark Barth, "U.S. Regulatory and Tax Considerations for Offshore Funds," The Capital Guide to Offshore Funds 2001, eds. Sarah Barham and Ian Hallsworth, 15-61, ISI Publications, sponsored by Citco, 2001; with Daniel R. Lenihan, "Flexible Friends: The Use of Limited Liability Companies for Joint Venture Investment in the U.S.," International Corporate Law, October 1994. Speaker: "The Revised Expatriation Rules: New Section 877," International Tax & Estate Planning 2005, June 8, 2005; "Tax and Legal Roundtable," Eurofinance Treasury Management in Latin America, April 27-29, 2004. Chair and Speaker, "Navigating U.S.-U.K. Tax Issues Under the New U.S.-U.K. Income Tax Treaty," New York State Bar Association 2005 Fall Meeting, October 20, 2005. Program Chair: Annual Meeting, International Law and Corporate Counsel Sections, New York State Bar Association, January 25, 2006; Fall Meeting in Amsterdam, International Law and Practice Section, New York State Bar Association, October 22-26, 2003. Program Co-Chair, "Taxation of Cross Border Investments," International Law and Practice Section, New York State Bar Association, November 1, 2002. | | | ISLN | 908986734 | |
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