Cross-Border Flips and Inversions - Navigating the Tax Risks

Peter Connors Partner

New York Office

Peter Connors, a tax partner in the New York office, focuses his practice on cross-border transactions. He also has extensive experience in related areas of tax law, including financial transactions, corporate reorganizations, renewable energy investments and controversy matters. He also leads the Orrick's Section 45Q practice relating to the tax credit for carbon capture and sequestration.

According to Chambers, his peers state that Peter is “an outstanding international tax practitioner” who is admired for the strength of his activity in the field of cross-border transactions and is ”an excellent lawyer who has a diverse practice.” According to Legal 500, “Peter Connors is well-versed in terms of the taxation of financial products and financial institutions.”

Peter serves as President of the USA Branch of the International Fiscal Association. From 2020 to 2021, he was President of the American College of Tax Counsel. He now serves as chair of the College’s Amicus Brief Committee and on the ABA Tax Section’s Distinguished Service Award Committee.

Before joining Orrick, Peter was a principal in the International Tax Services Group of Ernst & Young in New York.

A prolific author, with over 150 published articles on tax-related subjects, Peter is considered a thought leader in the field of taxation. He is co-author of T.M. Portfolio 543 -2d (”The Mark to Market Rules of Section 475") and the author of T.M. Portfolio 909-3d (”The Branch-Related Taxes of Section 884 “).

He has been recognized by every edition of Best Lawyers in America since 2015.

Laurent Olléon Partner

Paris

Laurent Olléon, associé au sein du bureau de Paris, est responsable de l'équipe fiscale.

Laurent conseille des entreprises et des particuliers sur tous les aspects du droit fiscal.

Il intervient auprès de ses clients sur des problématiques juridiques et financières, tant en matière de conseil que s’agissant de situations contentieuses.

Laurent traite de nombreux dossiers dans des domaines variés : régime de l’intégration fiscale et plus généralement relations intra-groupe, maniement des conventions fiscales bilatérales, fiscalité des opérations financières, fiscalité immobilière et fiscalité locale, etc.

Son expérience reconnue en matière de prévention de l'abus de droit permet aux directeurs fiscaux des entreprises, aux investisseurs financiers et aux personnes physiques de mieux sécuriser leurs choix d’investissement et la structuration de leurs opérations. En outre, sa connaissance intime du contentieux fiscal est un atout majeur pour les clients.

Laurent a conseillé de nombreux ministères et établissements publics sur les évolutions législatives et réglementaires et leur mise en œuvre, ce qui lui apporte une vision pratique extensive du droit public comme du droit privé. Son expérience passée lui a permis de piloter l’élaboration et la rédaction de plusieurs projets de loi, ce qui fait de lui un fin connaisseur des rouages administratifs et parlementaires.

Avant de rejoindre Orrick, Laurent était juge des référés au Conseil d’État et Assesseur à la 9ème chambre de la Section du Contentieux du Conseil d’État, a travaillé en tant que directeur adjoint du cabinet de Marylise Lebranchu, Ministre de la réforme de l’État, de la décentralisation et de la fonction publique et directeur de cabinet d’Anne-Marie Escoffier, Ministre déléguée chargée de la décentralisation.

Jonathan Rosen Partner

Londres

Jonathan advises clients on all aspects of corporate tax, with a focus on corporate and finance transactions, M&A, corporate restructurings and reorganisations, and investment structures.

Jonathan leads the London Tax team, and his practice is both transactional and advisory. He has extensive experience of UK, cross-border and international tax matters across a variety of business sectors, with a particular focus on Technology & Innovation, Energy & Infrastructure, and Finance.

Jonathan is qualified as a Chartered Tax Adviser (CTA) and is a member of the Chartered Institute of Taxation.

Dr. Stefan Schultes-Schnitzlein Partner

Dusseldorf

Dr. Stefan Schultes-Schnitzlein is a tax partner in the Düsseldorf office. Stefan is both qualified as a German lawyer (Rechtsanwalt) and as a German tax advisor (Steuerberater).

Stefan has continuously been listed as frequently recommended in Germany's leading lawyer ranking magazine JUVE Handbook of German Commercial Law Firms in the last years. Clients recommend Stefan for his work and say that he “can convey complicated facts convincingly”.

He advises industry clients, private equity funds and financial institutions on all sorts of German tax and accounting issues. Stefan's focus lies on corporate transactions, financings and re-financings and restructurings as well as on tax field audits and tax litigation in connection with any of the former. He also advises individual persons on succession and related issues.

In the last five years, tax work for growth companies at all stages has become an ever-increasing part of his work. U.S. flips, management incentivization, financing rounds, exits and SPAC transactions are only some of the areas in which Stefan has been involved in the growth space.

Prior to his move to Orrick in the beginning of 2014, Stefan has been with international law firms for eight years.