James Barrett is a partner in the Miami office tax department and is a senior editor for Baker McKenzie North America Tax Practice Group’s Tax News & Developments. He is the immediate past chair of the Florida Bar Tax Section. Jim advises on United States federal income tax planning focusing on outbound and inbound international tax issues.
He has extensive experience in: (i) tax planning associated with cross-border mergers and acquisitions; (ii) structuring offshore operations of and repatriations by US multinationals; (iii) advising clients with regard to tax issues arising in the use of partnerships in international transactions, and (iv) addressing issues relating to debt and equity investments in the US.
He also advises on state and local tax issues particularly relating to tax issues concerning the State of Florida. Jim is recognized in Chambers USA for Tax in the Band 1 category, the highest ranking available.
Jim is the co-founder and chairman of the board of directors of CasaBlanca Academy, Inc., a school which, for over nine years has provided a comprehensive program to address the unique sensory, perceptual and motor planning difficulties that are experienced by many children with autism.
Jim also is a member of the External Advisory Board for the Duke Institute for Brain Sciences at Duke University. Jim is an adjunct professor at the University of Miami School of Law and an adjunct professor at the University of Florida School of Law.
Jim advises on United States federal income tax planning focusing on outbound and inbound international tax issues with a specific emphasis on the taxation of partners and partnerships. He also advises on state and local tax issues particularly relating to the state of Florida.
He has extensive experience in: (i) structuring offshore investments and transactions by US multinationals; (ii) tax planning associated with cross-border mergers and acquisitions; (iii) advising clients with regard to tax issues arising in the formation, operation and liquidation of partnerships; and (iv) addressing issues relating to debt and equity investments in the US.
- New York University (LL.M.) (1985)
- University of Chicago (J.D.) (1984)
- Duke University (A.B.) (1981)
Admissions : Florida~United States (1984)
- Co-founder and Legal Counsel to CasaBlanca Academy Inc., which provides a comprehensive program to address the unique sensory, perceptual and motor planning difficulties that many children with autism and developmental challenges have.
- Adjunct Professor, University of Miami School of Law, “Taxation of International Transactions in Latin America”
Professional Associations and Memberships:
- International Fiscal Association – Member
- American Bar Association – Director, Section on Taxation
- Florida Bar – Tax Section – Long Range Planning Committee, 2010 – present
- Florida Bar – Tax Section – Director, Federal Tax Division, 2005 – 2007
- Florida International Bankers Association (FIBA) – Member
Representative Legal Matters:
- Advised on all aspects of a tax-free spin by a US multinational public company.
- Provided tax advice regarding partnerships and negotiated partnership agreements. Advice included addressing tax allocation issues, contributions to partnerships, partnership distributions and partnership mergers. Also included inbound and outbound tax planning associated with utilizing partnerships.
- Advised on offshore investments of US closely-held entities. Modified structures into more tax-efficient structures from a US and foreign tax perspective.
- Advised on investments in the US by foreign clients. Advice included utilization of debt and pass-through entities to minimize US taxes and minimizing US taxes from the sale of US real estate investments.
Rate : $$$