
Patrick Cox is a partner in Baker McKenzie’s New York office. He has extensive experience in general tax planning, including corporate, partnership, international and real estate taxation. Since 2007, Mr. Cox has assisted over 30 pro bono clients in obtaining tax-exempt status for US federal income tax purposes, as well as advised foreign charitable organizations on their activities in the US.
Mr. Cox assists in developing effective tax strategies for complex cross-border and domestic business transactions. He represents local and international firms, investors and financial intermediaries in federal income tax matters related to capital market transactions and M&A.
He also advises corporations and consolidated groups on the tax consequences of debt offerings, exchanges and reorganizations. He has considerable experience in advising companies, equity owners and creditors regarding the tax aspects of financial restructurings.
Education:
- New York University School of Law (LL.M.)
- Hofstra University (J.D.)
- University of California (B.A.)
Admissions:
- U.S. District Court, Southern District of New York~United States (2014)
- U.S. District Court, Eastern District of New York~United States (2014)
- U.S. Tax Court (2009)
- New York~United States (1997)
Professional Associations and Memberships:
- American Bar Association
- New York State Bar Association – Member of Bankruptcy and Operating Losses Committee
- New York State Bar Association – Member of Outbound U.S. Activities of Foreign Taxpayers Committee
- New York State Bar Association – Member of Cross Border Capital Markets Committee
Representative Legal Matters:
- Developed structures for US and non-US clients in connection with inbound and outbound investments in securities and real estate, including the utilization of international tax treaties.
- Assisted several multinational public companies in global rationalizations of their capital structure and intellectual property utilization.
- Represented C corporations, S corporations, LLCs, partnerships and individuals before various taxing authorities in federal, state and local tax assessments.
- Served as tax counsel to numerous official and ad hoc committees of unsecured creditors for Lyondell, Six Flags, Visteon Corporation, Tropicana Entertainment, Delta Airlines Inc., Calpine Corporation, WorldCom Inc. and Kaiser Aluminum. He advised on tax attribute preservation, and tax structuring for the reorganization and sale of assets and equity.
Cost
Rate : $$$