Mary F. Voce

Chair, International Tax Practice
New York,  NY  U.S.A.

Peer Rating
AV® Preeminent

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Experience & Credentials Ratings & Reviews

Practice Areas

  • Tax
  • Real Estate Funds
  • Global Aircraft & Equipment Finance and Leasing
  • Global Energy & Infrastructure
  • Emerging Technology
  • Tax & Business Group
Contact InfoTelephone: 212.801.6878
Fax: 212.801.6400
University University of Michigan, B.A., 1966
Law SchoolUniversity of Virginia School of Law, LL.B., 1969; New York University School of Law, LL.M., Tax, 1975
Admitted1970, New York

Professional & Community Involvement

•Board Member, International Tax Institute, Board of Directors
•Member, The Tax Club
•Member, Association of the Bar of the City of New York
•Member, New York State Bar Association
•Member, American Bar Association

BornFlint, Michigan, 1944

Mary F. Voce concentrates her practice on corporate and international tax. She handles both in-bound and out-bound corporate and international tax planning for U.S. and foreign corporations, U.S. federal taxation of partnerships, limited liability companies, funds and joint ventures. She also handles U.S. federal tax aspects of cross-border corporate mergers, acquisitions and reorganizations, taxation of real estate investments, securities offerings by U.S. and foreign corporations, international projects, equipment leasing and financing.

Areas of Concentration

•Tax planning for international transactions and investments
•In-bound and out-bound cross border mergers, acquisitions, reorganizations and joint ventures
•Aircraft finance and leasing
•Tax aspects of project finance
•Investment by foreign investors in U.S. real property
•Capital markets offerings

Associated News & Events

Press Releases

08.19.15 30 Greenberg Traurig New York Attorneys Included in the 2016 Edition of Best Lawyers in America
06.08.15 100-Plus Greenberg Traurig Attorneys Recommended in The Legal 500 United States 2015 Guide to Outstanding Lawyers
06.05.15 Greenberg Traurig International Tax Chair Mary Voce Wins at Euromoney 'Americas Women in Business Law' Awards
05.08.15 Greenberg Traurig Shortlisted for 11 Euromoney 'Americas Women in Business Law' Awards
09.24.14 65 Greenberg Traurig New York Attorneys Recognized in 2014 Edition of New York Metro Super Lawyers
08.21.14 29 Greenberg Traurig New York Attorneys Included in 2015 Edition of Best Lawyers in America
07.15.14 Greenberg Traurig Ranked in 2014 Legal 500 United States Guide
08.21.13 27 Greenberg Traurig New York Attorneys Included in 2014 Edition of The Best Lawyers in America
06.07.13 Greenberg Traurig Advises on Historic Initial Public Offering of a U.S. Company on KOSDAQ in The Republic of Korea
10.12.12 Greenberg Traurig's New York Attorneys Recognized in 2012 Edition of Super Lawyers

Published Articles

02.27.06 Foreign Investors and Safe Tax: Always File Prophylactically


03.12.09 The Stop Tax Haven Abuse Act: Indications of Future Changes in International Tax Landscape
10.16.08 Subpart F Income: Related CFCs Exception Extended for One Year
09.06.06 IRS Cancels Proposed Regulations Relating to Foreign Currency Gains and Losses Under Section 987 and Issues New Proposed Regulations
05.25.04 Dover Corporation v. Commissioner Allows Tax Planning Opportunities for the Sale of a Foreign Subsidiary

Articles, Publications, & Lectures


•Co-author, The Stop Tax Haven Abuse Act: Indications of Future Changes In International Tax Landscape. Practical U.S./International Tax Strategies, Vol. 13, No. 4, February 28, 2009
•Co-author, Foreign Investors and Safe Tax: Always File Prophylactically, Banker and Tradesman, February 27, 2006
•Author, Foreign Base Company Sales Income, A Primer and An Update, The Tax Lawyer, Vol. 53, No. 2, Winter 2000
•Author, Basis of Foreign Property That Becomes Subject to U.S. Taxation, The Tax Lawyer, Vol. 49, No. 2, Winter 1996
•Co-author, How Substance vs. Form Doctrine Applies to Cross-Border Leases, Leader's Equipment Leasing Newsletter, 1994


•Speaker, Canadian Investment in U.S. Real Estate - Structuring for Commercial and Personal Investments, 2nd Biennial Ontario-New York Legal Summit, Toronto, Canada, March 28, 2014
•Panelist, Immigration and Tax Law: What's the Connection? U.S. Tax and Asset Reporting, webinar for the ABA Section of Litigation, Immigration Litigation Committee, November, 2011
•Lecturer, Update on U.S. International Tax Developments & Investment in U.S. Real Property by Foreign Persons, The Association of the Bar of the City of New York, International Legal Training, April, 2010
•Lecturer, A Discussion of tax issues arising in the structuring of inbound and outbound international corporate transactions, ” The Association of the Bar of the City of New York, International Legal Training, April, 2008
•Lecturer, International Tax: A Discussion of Tax Issues Arising in the Structuring of Inbound and Outbound International Corporate Transactions, The Association of the Bar of the City of New York, International Legal Training, June 5, 2007
•Speaker, 2007 International Update: U.S.-Mexico Cross Border Tax Issues and Treaty Implications, Presented at Procopio International Tax Institute, February 2007
•Lecturer, Select Issues Relating to Taxation of International Transactions, Association of the City of New York for International Legal Training: Strategic Directions for International Practice, March 21, 2006
•Lecturer, Select Issues Relating to Taxation of International Transactions, Association of the City of New York for International Legal Training: Strategic Directions for International Practice, December 5, 2002

Awards & Recognition

•Listed, The Best Lawyers in America, Tax Law, 2007-2016
•Recipient, Best in Tax, American Women in Business Law Awards, IFLR/Euromoney, 2014-2015
•Listed, The Legal 500 United States, International Tax, 2007, 2009, 2014 and 2015
•Listed, Euromoney's Expert Guides: Women in Business Law, Guide to the World's Leading Women in Business Law, 2014
•Listed, Super Lawyers magazine, New York Metro Super Lawyers, 2006-2014
•Listed, Top 50 Female Attorneys in the New York Metropolitan Area, 2009
•Listed, Euromoney Institutional Investor's Expert Guides, Guide to the World's Leading Women in Business Law, 2012
•Listed, AVENUE magazine, Legal Elite, Real Estate, April 2011
•Listed, Guide to the World's Leading Tax Advisors in association with International Tax Review, Leading Practitioner (selected by in-house counsel and peers), December 2004
•Rated, AV Preeminent 5.0 out of 5

AV, BV, AV Preeminent and BV Distinguished are registered certification marks of Reed Elsevier Properties Inc., used under in accordance with the Martindale-Hubbell certification procedures, standards and policies.

Reported CasesSignificant Representations: Provided U.S. tax advice to Access Bio, Inc. on their listing on the Korean Securities Exchange.; Provided U.S. tax advice to AstraZeneca in acquisition of Pearl Therapeutics, a privately held U.S. company developing inhaled combination therapies for treatment of respiratory diseases.; Provided cross-border tax structuring advice to Immovate Projektentwicklung GmbH, an Austrian company, in the acquisition of a Midtown site at 50th Street and Lexington Avenue in New York City.; Provided cross-border tax advice to Korea Development Bank relating to a $150 million loan to the U.S. subsidiary of LS Cable & System Ltd., a Korean based corporation that is one of the largest cable manufacturers worldwide.; Conducted Section 304 analysis for Samsung intragroup purchase of a U.S. corporation by a distant foreign affiliate.; Assisted in the representation of Volvo on an agreement to dispose of its construction equipment rental business to Platinum Private Equity for circa $1.1 billion.; Provided U.S. tax advice to a U.S. subsidiary of Canon, Inc. on the acquisition of Molecular Imprints, Inc.; Provided tax analysis for a U.S. real estate fund, the El-Ad Group, doing a Canadian roll-up of a $400 million portfolio of U.S. properties.; Provided tax advice relating to a complex cross-border transaction that allowed Island Capital's sponsored Cayman fund, Island Global Yachting, to refinance a mortgage loan facility relating to a yacht club in Cabo Mexico.; Provided tax advice to True Religion Apparel, Inc. in its acquisition by TowerBrook Capital Partners.; Provided cross-border and withholding tax advice to the Chetrit Group on the $1.1 billion financing for the acquisition of 550 Madison Avenue, New York, NY.; Provided U.S. tax advice to a major European company on the divestiture of subsidiaries in multiple countries with an aggregate value in excess of $1 billion.; Provided tax advice to a German commercial bank in connection with its migration to Ireland and Luxembourg of portfolios of life settlements financed by the bank.; Provided cross border tax structuring advice to a European investor in the acquisition of a midtown site in New York City, and the ensuing development of a four-star hotel.; Structured numerous investments by foreign investors in U.S. real property, including transactions involving treaty and non-treaty jurisdictions, indebtedness qualifying for the portfolio interest exemption and participating debt.; Provided U.S. tax advice to a number of U.S. companies doing business in China, including addressing Subpart F, inversion and transfer pricing issues.; Provided U.S. tax advice on the acquisition, ownership and financing of life settlement portfolios.; Developed tax efficient structure for development and ownership of biofuels project in Latin America.; Coordinated the cross-border restructuring of multiple privately owned European corporate groups.; Advised on the availability of bad debt and worthless security losses resulting from the failure of foreign subsidiaries of U.S. corporations.; Provided tax advice on the business combination of TTM Technologies, Inc., North America's largest printed circuit board (PCB) manufacturer, with Meadville Holdings Limited's PCB business, creating one of the largest PCB manufacturers in the world.; Advised on a number of acquisitions by Canadian companies of U.S. assets and entities and vice versa.; Provided tax advice in the acquisition by Perry Ellis International, Inc. of substantially all of the domestic operating assets of Tropical Sportswear Int'l Corporation (Nasdaq: TSIC) and the outstanding capital stock of Tropical Sportswear's U.K. subsidiary for an aggregate of $88.5 million in cash.; Assisted in structuring the foreclosure by a syndicate of major U.S. insurance companies of the approximately $340 million Attala generating facility in Attala, Mississippi.; Provided tax advice to U.S. creditors in connection with the bankruptcy of Aerovias Nacionales de Colombia S.A.Avianca ( Avianca S.A. ), the Colombian airline.; Assisted Citco Group in structuring a joint venture between Hamilton Court, a firm that invests in private equity funds on behalf of institutions, and Richcourt Holding, Inc., a BVI company that invests in private equity on behalf of individuals and pension funds.; Has provided international tax advice in connection with the acquisition by U.S. REITs of real property in Canada, Mexico and the U.K.; Has provided tax advice to developers of electrical power facilities in Latin America to structure holdings that will facilitate the admission of new investors and optimize the tax consequences to the parties.

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Tax Treatment of Certain Outbound Transfers
Pallav Raghuvanshi,Mary F. Voce, September 21, 2015
The IRS has recently issued proposed regulations with respect to transfers of “foreign goodwill and going concern value” by U.S. persons to foreign corporations in a non-recognition transaction under Internal Revenue Code (Code) section 367. The IRS cited significant policy concerns...

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Office Information

Mary F. Voce

200 Park Avenue
New YorkNY 10166


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