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Boston University
School of Law,
LL.M., Federal Taxation

Thomas Jefferson
School of Law,
Master in International Taxation and Financial Services,
Magna Cum Laude 

Colorado Tech. University, MBA

Nova Southeastern University, J.D.

Universidad del Norte, Colombia, J.D.

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Fowler White Burnett, P.A. > Attorneys > Oscar Grisales

Oscar Grisales

SHAREHOLDER


Miami
305.789.9214

ogrisales@fowler-white.com
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Practice Focus

Mr. Grisales-Racini  is a Shareholder in our firm’s Miami office licensed in strategic global jurisdictions such as Florida, U.S., England & Wales, Ireland, the British Virgin Islands (BVI), and Colombia. In addition, Mr. Grisales-Racini is a candidate for admission to the Hong Kong Law Society. Mr. Grisales-Racini holds a J.D. degree, an LLM in Taxation, a Master’s degree in International Taxation and Financial Services, and an MBA. Mr. Grisales-Racini’s practice is concentrated on domestic, inbound and outbound international tax planning, corporate, trusts and estate tax planning issues, cross-border mergers and acquisitions, transfer pricing, and EU law. Mr. Grisales-Racini has written several books and articles on international tax, transfer pricing, tax reform in China, and on U.S. inbound and outbound tax planning in Latin American and European countries.

More specifically, Mr. Grisales-Racini practices in the following areas:

  • U.S./EU REITs, UPREITs, and UP-C Structures: FIRPTA and Other Cross-Border Considerations for International Real Estate Investors (i.e., “portfolio interest” loans, SAMs, international tax treaty networks)
  • Cross-border transactions, supply chain management structures, and business restructuring (i.e., transfer pricing-based)  
  • Inbound/outbound international tax planning for EMEA, APAC, AMER, and LATAM cross-border businesses and HNW individuals, including implementation of TESCM structures

  • Transfer pricing consulting services with respect to financing, distribution, IP migrations to Ireland, and OECD Guidelines

  • EU tax practice

  • Mergers, acquisitions, cross-border Section 367(a), 367(b), 367(d), "D" reorganizations, venture capital and private equity formation

  • MNEs tax-efficient financing with CPECs, TPECs, Irish-Dutch structures

  • Entity formation, business consulting, "check-the-box" planning, "target allocations" drafting in operating agreements, buy-sell agreements

  • Inbound/outbound, foreign-to-foreign international tax planning

  • Real estate funds formation, asset and stock acquisitions

  • Private offerings of securities (PPMs), design of acquisition financing strategies though the implementation of several capital offering "tranches", and syndicated debt and equity offerings involving foreign real estate investors

  • Offering under Regulations "D" of the Securities Act of 1933, the State of Florida "blue sky" laws compliance, and the anti-fraud provisions of the Securities Exchange Act of 1934

  • Preparation and design of Private Placement Memoranda (PPM) under Regulation "D" of the Securities Exchange Act of 1933
  • Planning, designing and implementation of tools such as revocable and irrevocable, domestic or offshore, living trusts, QPRTs, QDOTs, IDGTs

  • International, pre-immigration tax planning for firm's EB-5, L-1A, and E-1 and E-2 immigration clients; assist in design and implementation of EB-5 PPMs for immigration department clients 

  • Inbound and outbound international tax planning, treaty planning and EU tax practice in the U.K.

  • Structuring foreign investments in U.S. real estate with the purpose of avoiding estate tax issues 

  • Corporate acquisitions, dispositions, joint ventures, and reorganizations

  • Negotiation and structuring of cross-border joint ventures and investments in connection with "master concessionaires" and development arrangements with U.S. and EU airport concessions, U.S. ACDBE compliance (EU Directive 2014/23/EU of the European Parliament and of The Council, of 26 February 2014, on the award of concession contracts), Competition Law under Article 101 and 102 TFEU, analysis of EU Market Economy Investment Principle (MEIP) impact of concessions, under New Directive

  • Franchise federal and state law, and preparation of Uniform Franchise Offering Circular ("UFOC")("UFD", as amended in 2007)

  • Subpart F issues and planning; international joint ventures and reorganizations, CTB planning

  • Reduction in the effective rate of foreign tax of the foreign members of the group and the utilization of "hybrid" structures

  • Section 482 Mixon factors tax opinion, service agreements, CSA for IP, distribution agreements, BEPS substance and business restructuring analysis

  • QDOTs, OTIPs, ILITs, GRUTs, GRATs, IDGTs and sales to IDGT structures

  • International corporate mergers and tax-free reorganizations, Type D reorgs., "boot within gain" planning

  • Due diligence review of international transactions

  • Cross-border asset and stock acquisitions, Dover CTB planning

  • Spanish ETVE (Spanish Holding Companies), BVI, UK, Irish entity planning, EU companies limited by shares, companies limited by guarantee not authorized to issue shares, companies limited by guarantee authorized to issue shares, unlimited companies authorized to issue shares, unlimited companies not authorized to issue shares, restricted purposes companies, and segregated portfolio companies

  • Dutch Holding Companies (i.e., N.V. (Naamloze Vennootschap), B.V. (Besloten Vennootschap) and C.V. (Commanditaire Vennootschap), and Dutch STAKs

  • Luxembourg Société à responsabilité limitée, TPECs, CPECs

  • Switzerland GmbH (Gesellschaft mit beschränkter Haftung); Finance Branches (2016 U.S. Model Tax Treaty)

  • U.K. Company Limited by Guarantee, LLP, LPs, Scottish Partnerships; Ltd.

  • Family office design and implementation planning

  • PPM preparation for Real Estate, Life Sciences, Biotech, Technology, Start-Ups and Emerging Growth firms' syndications 

  • Counseling regarding design of "open-ended" and "closed-ended" International Funds under UK, British Virgin Islands (BVI) Mutual Funds Legislation of 1996, and Ireland

Professional Affiliations

  • The Florida Bar

  • The Law Society of England & Wales

  • The Law Society of Ireland

  • The Law Society of the British Virgin Islands (BVI)

  • The Colombian Bar Association

  • The Irish Institute of Taxation

  • The Boston University Alumni Association 

Speaking Engagements

Frequent speaker on international tax matters with Bloomberg/BNA. Recent presentations include: 

  • Cross-Border IP Tax Planning in Ireland: The Post-BEPS Era

  • REITs, UPREITs, and UP-C Structures: FIRPTA Considerations for Foreign Investors in U.S. Real Estate

  • Principles of Repatriation Planning

  • Selected M&A Diligence Considerations: DCLs and FIRPTA

  • Dual Consolidated Losses (DCLs)

  • Joint Ventures and Partnerships in International Taxation

  • Subpart F Income Principles

  • Investments in U.S. Property under IRC Section 956

  • International Intermediate Taxation

  • APB 23, ASC 740, ASC 805

  • The Impact of OECD BEPS Action 2 on Cross-Border Financing of U.S. MNE

Publications

  • Grisales-Racini, Oscar, Economic Development and Tax Reform in China (ISBN 9780615468839)

  • Grisales-Racini, Oscar, Tax Planning Guide for Non-Resident Aliens Investing in U.S. Real Estate (ISBN: 978-0-615-57814-9)

  • Grisales-Racini, Oscar, The Role of Legal, Political and Economic Institutions in Contemporary Financial Crises (ISBN: 978-0-615-588-568)

  • International Tax Planning for Brazilian Clients, Seminars, Sao Paulo, Brazil (2012-2014)

  • Tax Planning for Brazilian Investors in U.S Real Estate. Tax Notes International (2016)

  • The Accidental Inversion Myth: Much Ado About Nothing? Tax Notes International (2016)

  • Intercompany Loans and the IRS Return to “Substance Over Form”. Bloomberg/BNA Transfer Pricing Report (2016)

  • New Proposed Anti-Earning Stripping Regs, or Solving the Inversion Conundrum? Tax Notes (2016)

  • The Evolving Nature of Risk and Economic Conditions in Transfer Pricing Analyses. Bloomberg/BNA Transfer Pricing Report (2016)

  • Musings on the Portfolio Interest Exemption and the Economic Substance Doctrine: An Old Strategy for a New Tax Order. Tax Notes (2016)

  • Offshore Captive Insurance Companies under BEPS Attack: A U.S.-U.K. Perspective. Tax Notes International (2016)

  • The Future of APB 23 in a BEPS New World. Tax Notes International (2016)

  • BEPS, State Aid Investigations, and U.S. MNE Restructurings. Tax Notes International (2016)

  • Cross Border Hybrid Financing Mismatches in a Post-BEPS World: EU and U.S. Perspectives. Bloomberg/BNA Transfer Pricing Report (2017)

  • Bloomberg/BNA International Tax Speaker

  • Universidad Del Norte, Facultad de Derecho (School of Law), Barranquilla, Colombia, S.A./Adjunct Professor of Law (Introduction to Law and Business Law for MBA students)

  • El Heraldo, Colombia, S.A.: “The U.S. Financial Crisis: A Parallel with Japan’s Lost Decade?”

  • El Heraldo/Diario del Caribe, Colombia, S.A.: Macro-economics, law articles, literature

  • Revista Portuaria: Global Macroeconomic Crises after 2007

  • Gains on Dispositions of U.S. Real Property Interests, Bittker & Lokken: Federal Taxation of Income, Estates, and Gifts (WG&L) (2016)