Nicholas Mowbray focuses his practice on U.S. federal income tax matters, with an emphasis on international tax and the taxation of financial products. Nicholas regularly advises clients on ways to enhance the tax efficiency of commercial transactions and operating structures, including outbound investments by U.S. multinationals, inbound investments by non-U.S. multinationals, the structuring of cross-border financings, internal restructurings and reorganizations, and acquisitions. Nicholas also regularly advises his clients on controversy matters involving the recognition of income, transfer pricing and the international tax provisions of the Tax Cuts and Jobs Act of 2017. In addition, he has significant experience with advising clients on digital asset transactions, offerings and entity and investment structures.
Nicholas is the co-author of the leading treatise Financial Products: Taxation, Regulation and Design. Prior to joining the firm, he spent more than six years in public accounting, working in both Chicago and London.