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.
- New York University, graduated 1975
- University of Virginia, graduated 1969
- University of Michigan, BA, graduated 1966
- American Bar Association - Member
- Association of the Bar of the City of New York - Member
- International Tax Institute, Inc. - Member, Board of Directors
- New York State Bar Association - Member
- The Tax Club - Member
Recognized in The Best Lawyers in America for work in:
- Tax Law
- AV Preeminent® 5.0 out of 5
- Guide to the World's Leading Tax Advisors in association with International Tax Review, "Leading Practitioner" (selected by in-house counsel and peers), December 2004
- The Legal 500 United States, International Tax, 2007, 2009
- AVENUE magazine, "Legal Elite," Real Estate, April 2011
- Euromoney Institutional Investor's Expert Guides, "Guide to the World's Leading Women in Business Law," 2012
- Super Lawyers magazine, New York Super Lawyers, 2006-2013 "Top 50 Female Attorneys in the New York Metropolitan Area," 2009
Areas of Expertise:
- Limited Liability Companies
- Mergers & Acquisitions
- Private Equity Funds
- Tax Planning
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Attorney 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
- 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.
- 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.