James Barrett

Practice Areas

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 a 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.

Professional Memberships

• American Bar Association - Director, Section on Taxation

International Fiscal Association - Member

• Florida Bar - Tax Section - Long Range Planning Committee, 2010 - present

• Florida Bar - Tax Section - Secretary, 2010 - 2011

• Florida Bar - Tax Section - Treasurer, 2008 - 2010

• Florida Bar - Tax Section - Director, Federal Tax Division, 2005 - 2007

• Florida Bar - Chair

• Florida International Bankers Association (FIBA) - Member

Publications

• Co-author (with Steven Hadjilogiou and Sean Tevel), "The Benefits of Tax Planning as Part

of the Acquisition of an International Business," The Florida Bar Journal, January 2013

• Co-author (with Steven Hadjilogiou), "Tax Benefits and Obstacle to US Business in Transferring Foreign Intellectual Property to Foreign Affiliates," Florida Bar Journal, Volume 86, No. 5, May 2012

• Co-author, "Evolution of Anti-Abuse and Economic Substance Doctrines Impacting

Partnerships," Business Entities, Vol. 1, No. 3, Research Institute of America, May/June 1999

• Author, "International Implications of the Check-The- Box Regulations," The Florida Bar Journal, Volume LXXII, No. 5, May 1998

Author, "History and Background of Entity Classification," State Tax Notes, Vol. 14, No. 14,

6 April 1998

• Co-author, "Multistate Tax Commission Bulletin 95-1 Sparks Controversy," Florida Bar Tax Section Bulletin, May/June 1996

• Author, "The Expansion of US and Offshore LLCs," Offshore RED, Volume 1, Number 3, May 1996

• Co-author, "Overview of Conduit Financing Regulations," Florida Bar Journal, February 1995

• Co-author, "Recent Developments in the Classification of Partnerships," Florida Bar Journal, October 1993

• Co-author, "Revenue Reconciliation Act of 1993, International Tax Provisions," Florida Bar Tax Section Publication, September 1993

Expert in these Jurisdictions

USA

Languages Spoken

English

Education