Mary F. Voce - Greenberg Traurig LLP

Mary F. Voce

Listed in Best Lawyers since 2007
Phone: 212-801-6878

Mary 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.

University of VirginiaLL.B 1969New York UniversityLL.M 1975University of MichiganBA 1966
International Tax Institute, Inc.The Tax ClubAssociation of the Bar of the City of New York New York State Bar Association American Bar Association

Case History

Areas of Concentration
  • Tax planning for international transactions and investments
  • Corporate mergers, acquisitions, reorganizations and joint ventures
  • Aircraft finance and leasing
  • Project finance
  • Transfer pricing
  • Foreign real property investments by REITs
  • Capital markets offerings

Significant Representations
  • Structured numerous investments by foreign investors in U.S. real property, including transactions 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.
  • Provided tax advice relating to clients’ claims in Lehman bankruptcy.
  • 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.
Part 2
  • 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 Aerovías 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.

Client Comments

"During my business activities, I have retained many significant relationships with law firms in our country, as well as with their lawyers. I am pleased to submit to your survey that Mary Voce has truly been for me, one of the people I have been most privileged to be a client of in the legal profession. I would have to open up a thesaurus to find the adjectives of praise that are due her, all the way from intelligence to kindness. Enough said, she is who she is--a magnificent woman."

-Robert Wetenhall
Montreal Alouettes

Office Location

MetLife Building
200 Park Avenue
New York, NY 10166
United States

Practice Areas

Tax Law (Corporate, Finance, International, Leasing, Limited Liability Companies, Mergers & Acquisitions, Partnership, Private Equity Funds, Restructurings, Tax Planning, Transactions)

Other Information

Gender: Female