This year’s research into global non-contentious corporate tax sees over 900 individuals recognised by our research, their impressive work in the space. The research highlights a truly global and highly active area of practice, covering transfer pricing, restructurings, and international mergers and acquisitions among the wide range of matters handled by practitioners in the field.
The Global Elite Thought Leaders are those individuals who received the highest number of nominations from peers, corporate counsel and other market sources this year. Our research has identified them as truly outstanding practitioners and the very best in their field.
Who’s Who Legal does not list law firms, only individual lawyers. The leading firms are those in each region whose listed practitioners received the most total nominations in our research.
Global Elite Thought Leaders
The “terrific” Lydia Challen is “really top quality and great at getting the right outcome” according to impressed peers who celebrate her ability to “focus on the right points”.
Jean Schaffner enjoys an excellent reputation in the market thanks to his impressive insight into restructurings and corporate acquisitions.
Christopher Harrison is “absolutely pragmatic” when it comes to advising on tax matters relating to corporate transactions, including joint ventures and M&A.
Patrick Smet earns acclaim from respondents this year for his considerable expertise in tax risk management and tax-related investigations.
Philippe Lion is touted as a “reliable and highly competent adviser” thanks to his impressive record assisting large multinationals with their tax planning strategy in Belgium.
Luis Briones is recognised by sources as “extremely talented” when it comes to advising on asset management-related tax matters.
Christoph Urtz earns significant praise by market commentators who regard him as “a prominent lawyer and an expert in corporate income tax”.
Michel Collet has extensive international experience and a strong reputation when it comes to handling complex cross-border tax issues.
Bruno Gibert is a tax expert equipped with an enviable practice that offers clients specialist insight into transfer pricing matters.
Edouard Milhac stands out as a top-rated corporate tax practitioner who is highly adept on matters including corporate restructuring and M&A.
Stéphane Gelin is a distinguished name in the market, revered for his superb transfer-pricing expertise.
Sonia Velasco is a leading light in the Spanish market renowned for her stellar advice to multinational companies, private equity firms and financial bodies across a range of tax matters.
Antonio Barba is a key player among respondents thanks to his formidable expertise in tax matters related to foreign investment and project finance.
Andrés Sánchez López is a distinguished name in the market, revered for his tax planning expertise and exceptional transfer pricing knowledge.
Claus Staringer is a “top tax expert” and “one of the most recognised lawyers in Austria for cross-border matters”.
Axel Haelterman enjoys a strong reputation for his outstanding practice that sees him advise banks, funds and private companies in cross-border transactions and international finance.
Helen Buchanan is “brilliant technically and a real pleasure to work with” laud peers who cite her considerable experience advising major multinational companies on their global transfer pricing structuring and corporate restructuring.
Eelco van der Stok draws praise as a highly skilled tax expert, recommended for his impressive practice dealing with the tax aspects of significant transactions.
Henk Vanhulle offers clients more than three decades of dedicated insight and expertise in the field, with sources continuing to rate him highly for his work in tax audits and transactions.
Rui Camacho Palma is an “excellent lawyer” highlighted by respondents for his exceptional work in structured finance deals.
Guido De Wit is a “VAT specialist” who continues to be rated as a prominent figure in the Belgian market. He has deep knowledge and expertise in tax matters relating to real estate transactions.
Jeroen Janssen, based in the firm’s Amsterdam office, enjoys an “excellent reputation” and is considered “one of the best in the country” thanks to his “strong expertise in international tax”.
Kirstin Hoenderken showcases “a lot of experience in international taxation” and is “widely recognised for international restructuring”.
Charlotte Kiès is a highly rated tax adviser with a well-established practice advising on international tax planning to clients in a multitude of sectors, including energy and construction.
Peter Adriaansen stands out for his vast experience leading on domestic and international M&As, cross-border structuring and joint ventures.
Henk Verstraete is recognised for his considerable experience advising domestic and international corporates on tax planning, transfer pricing and transactions.
Michael Molenaars is an established name in the market, well known for his extensive experience advising private equity and investment funds on corporate tax issues.
Other leading individuals
Niklas Schmidt at Wolf Theiss is an eminent and widely recognised figure in the Austrian corporate tax market who stands out for his unique insight into the tax aspects of cryptocurrencies and blockchain technology.
At Schindler Attorneys, Clemens Philipp Schindler is hailed by market commentators as a “leading professional” in the field who is “very active in significant transactions in Brazil”.
Koen Morbée at Tiberghien Lawyers is a first-class practitioner, held in high esteem for his vast expertise in matters including mergers and demergers, structured finance and corporate restructuring.
Bernard Peeters garners high praise from sources in the field for his superb expertise on matters concerning M&A transactions and double tax treaties.
DLA Piper’s Philippe Hinnekens enjoys an excellent reputation thanks to his sterling advice on tax matters related to joint ventures, reorganisations and real estate investment mandates.
Anders Oreby Hansen at Lundgrens is a standout name in the Danish market whose practice includes a wealth of expertise on issues such as corporate restructuring and transfer pricing.
Slaughter and May’s Steve Edge is celebrated as “among the very best” by peers thanks to his formidable knowledge on all tax aspects of joint ventures, M&A and transaction structuring.
The “excellent” Sandy Bhogal at Gibson, Dunn & Crutcher is recognised as “very, very smart” by respondents who put him in the “star category” for his ability to “get to the right answer with ease”.
Jonathan Schwarz at Temple Tax Chambers is hailed as a “guru” of the international tax arena who is “exceedingly good at tax treaty matters”.
One Essex Court’s Malcolm Gammie QC is “absolutely brilliant” and “very commercial” laud peers, with one source adding, “He is one of the best QCs I’ve used.”
The “remarkable” Philip Baker QC at Field Court Tax Chambers is highly adept at tax treaty matters and is widely considered “a star of international tax”.
Ossi Haapaniemi at Roschier Attorneys is commended for his first-rate practice, which focuses on the taxation of cross-border transactions and financial instruments, including derivatives.
At Gide Loyrette Nouel AARPI Olivier Dauchez is “renowned in the field” thanks to his in-depth expertise in the tax aspects of project finance, structured finance and M&A.
Peter Maher of A&L Goodbody is “internationally renowned” and is considered to be “simply excellent” when it comes to advising on the tax planning strategies of US multinationals.
At Meitar Law Offices Eldar Ben-Ruby is distinguished as “creative and cooperative” by peers who note his profound ability when it comes to tax planning and M&A-related tax issues.
Guglielmo Maisto of Maisto e Associati is hailed as “top of the top” and is highly adept on a variety of tax matters, including transfer pricing.
Chiomenti’s Raul-Angelo Papotti “has an excellent combination of charm and smarts”, extol market commentators who praise his international tax planning expertise.
Thierry Lesage at Arendt & Medernach is a “highly intelligent” corporate tax specialist who possesses a wealth of expertise in matters relating to both domestic and cross-border real estate transactions.
Van Doorne’s Ewout van Asbeck is widely respected by peers who applaud his tremendous work relating to corporate restructuring, transactions and investments.
Maarten van der Weijden at De Brauw Blackstone Westbroek is a prominent figure in the Dutch market where he principally advises major US multinationals on tax planning and structuring of their international operations.
Tiago Marreiros Moreira at Vieira de Almeida excels in taxation issues around corporate transactions and has notable experience advising clients from across the financial, energy and real estate sectors among others.
At Rogério Fernandes Ferreira & Associados - Sociedade de Advogados the “excellent” Rogério Fernandes Ferreira is highlighted for his exceptional knowledge on a range of corporate tax issues, including tax planning, transactions and reorganisations.
António Lobo Xavier at Morais Leitão performs strongly in this year’s research thanks to his expert handling of matters including double tax treaties and corporate restructurings.
Webber Wentzel’s Anne Bennett “is very able and brings an insight into the workings of the various tax authorities across a number of African jurisdictions” offering “very useful advice” to her clients.
Albert Collado at Garrigues is a “most experienced and devoted tax practitioner” who showcases particular expertise when advising Spanish companies on their expansion into emerging markets.
At Vinge Mattias Schömer is a long-standing fixture in the corporate tax space where he “excels at private equity-related tax matters”.
Susanne Schreiber at Bär & Karrer is identified as one of Switzerland’s premier corporate tax specialists thanks to her remarkable knowledge of all aspects of domestic and international taxation.
Homburger’s Reto Heuberger wins acclaim from market commentators for his impressive tax practice, covering transactional tax issues as well as international tax planning.
Stefan Oesterhelt is a seasoned tax expert, highly regarded for his considerable expertise advising on the issues raised by capital markets transactions and financial instruments.
Global Elite Thought Leaders
James Peaslee is a top name for corporate finance and is identified by commentators for his stellar advice on the tax implications of structured financings.
Leslie Samuels is a key player in the US tax arena thanks to his vast experience advising domestic and international clients on all aspects of tax relating to corporate transactions.
Lauren Angelilli enjoys a strong reputation in the market thanks to her significant experience leading on domestic and international M&As, spin-offs and joint ventures.
Michael Schler is a distinguished practitioner who stands out for his leading expertise on matters concerning structured finance and securitisation.
David Schnabel draws widespread plaudits for the depth of his expertise on mergers, joint ventures and spinoffs.
Michael Mollerus has an excellent practice that sees him advise banks, funds and private companies in complex transactions and international finance.
Kathleen Ferrell receives effusive praise for her impressive practice focusing on corporate tax planning and M&A-related tax issues.
Michael Farber is a distinguished tax name in the market, highly regarded for his expertise in the taxation of debt instruments.
Elie Roth is highlighted for his wide-ranging experience handling tax issues related to both domestic and cross-border corporate transactions and financings.
Ian Crosbie stands out in this year’s research thanks to his considerable experience advising on a range of corporate tax issues, including tax planning, transactions and reorganisations.
Peter Glicklich comes highly recommended for his impressive practice dealing with such issues as spin-offs and cross-border M&A.
David Forst enjoys a stellar reputation in the market, with sources commending him for his extensive expertise in the areas of transfer pricing and M&A.
James Fuller is a top name for corporate tax matters and particularly proficient when advising clients on transfer pricing issues.
Andrew Kim is a highly rated tax adviser who adeptly assists domestic and international clients on matters relating to cross-border restructurings, acquisitions and joint ventures.
Firoz Ahmed is a well-established name in the corporate tax arena, recognised for his sterling advice to clients on matters of company reorganisation, tax planning and M&A.
Patrick Marley is a leading light in the Canadian market and distinguished as an “excellent cross-border tax lawyer”.
Mark Brender showcases an excellent transactional practice with respondents celebrating his “detail-oriented approach” and expertise in private equity funds and M&A.
Diana Lopo is a widely recommended tax specialist with a focus on M&A, finance, and capital markets mandates.
Hal Hicks is a key name in the field whose well-established tax practice focuses on assisting international clients with transfer pricing and tax planning issues.
Other leading individuals
At Torys Jerald Wortsman impresses peers with his adept handling of a variety of transactional matters, including M&A, divestitures and restructurings.
Corrado Cardarelli ranks highly among peers for his remarkable knowledge of complex issues of transactions, securitisations and cross-border taxation.
The “excellent” Carrie Smit at Goodmans centres her outstanding practice on income taxation arising from domestic and cross-border M&As, restructuring and investment.
McCarthy Tétrault’s Nigel Johnston is widely considered an expert on income taxation relating to corporate transactions across the financial, energy and resource sectors.
Jeffrey Trossman at Blake Cassels & Graydon is a standout figure in the market thanks to his exceptional work in acquisitions and tax audits.
At Aird & Berlis Barbara Worndl stands out according to peers in the region for her impressive understanding of the tax aspects of capital markets transactions, REITs and acquisitions.
At Weil Gotshal & Manges Kimberly Blanchard is an outstanding practitioner who has extensive experience of sophisticated M&A transactions and international tax planning.
Michael Miller at Roberts & Holland is a top name in the US market where he excels on cross-border financing and inbound investment.
Caplin & Drysdale’s David Rosenbloom is recognised as “a star” of international tax thanks to his remarkable experience advising international institutions and foreign governments on a range of corporate tax matters.
Edward Tanenbaum of Alston & Bird earns widespread recommendations from market sources for his superb expertise on matters related to double tax treaties and corporate restructurings.
At Wachtell Lipton Rosen & Katz Deborah Paul has a distinguished reputation for her premier practice advising multinationals on matters including joint ventures, spin-offs and M&A.
Jodi Schwartz focuses her top-tier practice on the taxation of financial instruments, cross-border financings and M&A.
Stuart Leblang at Akin Gump Strauss Hauer & Feld is “an excellent lawyer” according to impressed peers who note his impeccable understanding of legislative and regulatory changes in the tax space as a key strength.
Sullivan & Cromwell’s Andrew Solomon receives effusive praise for his impressive advisory practice focusing on acquisitions, divestitures and restructurings for multinationals.
Peter Schuur at Debevoise & Plimpton is endorsed for his adept handling of significant cross-border M&A transactions in the insurance sector.
At Loyens & Loeff, Veronique Sway has an exceptional transactional practice with respondents celebrating her depth of knowledge of private equity funds and M&A transactions.
Eric Fort Arendt & Medernach “stands out as a go-to lawyer in the USA” by sources who consider him to be “extremely helpful” on tax matters related to real estate investment.
Global Elite Thought Leaders
Fernando Tonanni is a “highly respected practitioner” who, according to peers, is “one of the most recognised lawyers in Brazil for direct taxation”.
Raquel Novais is “well respected” and considered a “leader” among market respondents thanks to her expert advice on corporate tax structuring.
Celso Costa is a highly experienced adviser, recognised for a range of complex matters involving the tax implications of transfer pricing and cross-border transactions.
Luiz Felipe Centeno Ferraz is a “respected practitioner for international tax” laud peers who consider him “highly recognised in the country for transfer pricing”.
Roberto Quiroga Mosquera is “a reference in tax law” and “one of the best lawyers in the country for CIT and restructuring”, further recognised for his “solid and outstanding academic career”.
Andrea Bazzo Lauletta is equipped with a “very strong knowledge of tax M&A” combined with vast experience of foreign investments and corporate restructuring.
Ricardo Mariz de Oliveira is a “top-tier tax expert” whom peers consider to be “without a doubt, one of the best and most respected lawyers in Brazil”.
João Francisco Bianco “is an excellent lawyer, renowned for his knowledge, especially in international tax law”.
Elidie Palma Bifano is hailed as a “leader and well-respected practitioner” in the corporate tax space and is highlighted for her notable expertise in direct taxation.
Other leading individuals
At Marval O’Farrell & Mairal, Fernando Vaquero is a market-leading tax specialist with a superb practice focusing on international tax law and cross-border planning.
Leandro Passarella of Passarella Abogados is commended for his impressive practice that sees him advise clients on inbound and outbound investments and corporate restructurings.
At Utumi Advogados Ana Cláudia Akie Utumi is celebrated as a key player in Brazil for her outstanding advice to clients on the tax elements of complex M&A.
Luís Eduardo Schoueri at Lacaz Martins Halembeck Pereira Neto Gurevich & Schoueri Advogados is recognised as “one of the greatest authorities on tax law in Brazil”, with sources noting, “He stands out, above all, in the academic area of the field.”
At Lefosse Advogados Gustavo Lian Haddad is “excellent for structuring work” and “one of the top names in the country for direct taxation”.
Alexandre Siciliano Borges of Lobo de Rizzo Advogados “is an excellent lawyer notable for his knowledge, especially in transfer pricing”.
At Barros Carvalho Advogados Associados Paulo de Barros Carvalho is a highly regarded tax scholar with significant “expertise in constitutional aspects of taxation”, whose “legal opinions are among the most requested in the country”.
Giancarlo Chamma at Matarazzo Pinheiro Neto Advogados earns acclaim from respondents this year for his profound expertise in M&A, structured finance and corporate restructuring.
Luciana Rosanova Galhardo is a top-rated lawyer revered for her stellar advice to clients on the full gamut of federal income tax issues.
At Chiarottino e Nicoletti Advogados Erika Tukiama showcases considerable experience advising domestic and international corporates on tax planning, M&A and tax treaty matters.
Renata Emery at Stocche Forbes Advogados is a standout name thanks to her excellent advisory practice, focusing on acquisitions and restructurings for multinationals.
Carey’s Jaime Carey remains a favourite among peers in the field for his market-leading work on restructurings and corporate acquisitions.
At Manuel E Tron Abogado, Manuel Tron is “an outstanding tax adviser who is highly specialised in international taxation”, with one source adding, “He is simply extraordinary.”
Alejandro Barrera Fernández at Basham Ringe y Correa SC is considered “an excellent tax attorney” who “really understands the needs of his clients”.
Luz María Pedraza Mac Lean at Rubio Leguía Normand is a “widely recognised tax practitioner” thanks to his notable experience advising on tax-related transactional matters.
Adrian Varrasso at MinterEllison garners considerable praise as a first-class corporate tax lawyer who “brings intelligence, experience, a practical view and listens to his client”.
At Arnold Bloch Leibler the “excellent” Clint Harding is a distinguished tax specialist noted for his immense expertise in the taxation of financial instruments.
Gina Lazanas of Balazs Lazanas & Welch receives a plethora of commendations for her wide ranging ATO experience and general tax planning know-how.
Mark Friezer at Clayton Utz cuts a distinguished figure throughout the tax space, excelling in domestic and international funds, capital raisings and acquisition advisory services.
Dinesh Kanabar of Dhruva Advisors has in-depth experience in the field of corporate tax and draws widespread plaudits for his advice on restructurings and regulatory matters.
Sole practitioner S Ganesh demonstrates outstanding advocacy skills with a broad practice encompassing direct and indirect taxes.