Andy Braiterman is a partner in the New York office of Hughes Hubbard & Reed and chair of the firm’s Tax practice. His practice emphasizes the tax aspects of domestic and international mergers, acquisitions, joint ventures, equipment leasing, corporate finance and financial products. Andy also represents clients on international tax planning, tax issues relating to debt restructuring, equity compensation for management, voluntary disclosures by individuals of offshore accounts, and disputes with federal and state taxing authorities.

The most recent edition of Chambers USA–Guide to America’s Leading Business Lawyers states that Andy “is respected for his expertise in international transactions” and also notes that sources say “he is responsive, practical and very knowledgeable.”

In addition to Chambers, his tax expertise is recognized by The Best Lawyers In America and New York Super Lawyers.

Professional Activities

Second Vice Chair, New York State Bar Association Tax Section (Executive Committee member since 2006)
Chair, Committee on Taxation of Business Entities, Association of the Bar of the City of New York, 1999 – 2002
International Fiscal Association, New York Chapter Steering Committee
Member, American College of Tax Counsel

Previous Experience

Law clerk, the Honorable William J. Holloway Jr., United States Court of Appeals for the 10th Circuit, Oklahoma City, Oklahoma (1980 – 1981)

Recognition

Recognized as a leading tax practitioner by Chambers USA, The Best Lawyers in America and New York Super Lawyers

Highlighted Publications & Lectures

Speaker, “Debt/Equity: Recent Developments and Prospects for Change,” International Fiscal Association Joint Meeting of the Switzerland and USA Branches, February 2017
Panel Chair, “Current Issues under Section 956,” International Tax Institute, July 2016
Panel Chair, “Will They Never Let you Escape This World – International Tax Developments,” New York State Bar Association Tax Section Annual Meeting, January 2016
Principal Author, “Report on Proposed Amendments to Treasury Regulations Section 1.1502-76," New York State Bar Association Tax Section, August 2015
Speaker, “Advanced FATCA and Recent Developments,” New York State Bar Association Tax Section Annual Meeting, January 2014
Speaker, “Foreign Tax Credit Planning,” International Fiscal Association USA Branch Conference, February 2013
Speaker, “Hot Topics in International Tax,” New York State Bar Association Tax Section Annual Meeting, January 2013
Principal author, “Report on Substantial Business Activities Test Under Temporary Section 7874 Regulations,” New York State Bar Association Tax Section, November 2012
Panel chair, “Foreign Tax Credit Splitting Events: Interim Guidance and Other Selected Topics,” International Tax Institute, December 2010
Principal author, “Report on Issues Under Section 909 of the Code,” New York State Bar Association Tax Section, November 2010
Principal author, “Report on Administration Proposals Regarding Deferral of Deductions Related to Deferred Foreign Income, Foreign Tax Credit Pooling, and Entity Classification Rules,” New York State Bar Association Tax Section, December 2009
Speaker, “The ‘A’ List Grows – The Impact of Code Section 457A on Deferred Compensation,” New York State Bar Association Tax Section Seminar, September 2009
Panel chair, “Administration’s Proposals: How Will They Affect Existing Structures?,” International Fiscal Association New York Region Meeting, July 2009
Panel chair, “International Tax Policy in the Obama Administration,” New York State Bar Association Tax Section Annual Meeting, January 2009
Panel chair, “International Provisions in Tax Reduction and Reform Act of 2007,” International Fiscal Association New York Region Meeting, December 2008
Principal author, “Report on International Provisions of H.R. 3970 (the Tax Reduction and Reform Act of 2007)” and “Effects of Reduction in Corporate Tax Rate,” New York State Bar Association Tax Section, December 2008
Principal author, “Report on Proposed Section 901 Regulations Relating to Compulsory Payments of Foreign Taxes,” New York State Bar Association Tax Section, October 2007
Speaker, “International Tax Developments,” New York State Bar Association Tax Section Summer Meeting, July 2007
Author, “Intragroup Transactions: The Kinder, Gentler Subpart F,” Tax Notes 115 (May 7, 2007): 567
Principal author, New York State Bar Association Tax Section, “Report on Differences in Tax Treatment of Domestic and Foreign Partnerships,” January 2007
Speaker, “International Compensation Issues: Current US Developments,” Tax Executives Institute New Jersey Chapter Seminar, November 2005
Speaker, “American Jobs Creation Act of 2004: Foreign Tax Credit and Subpart F Provisions,” Tax Executives Institute New Jersey Chapter Seminar, February 2005
Speaker, “Section 338(h)(10) Elections: Planning Opportunities,” Tax Executives Institute New Jersey Chapter Seminar, February 2004
Principal author, “Comments on Step-Transaction Issues in Acquisition Transactions,” Association of the Bar of the City of New York, Committee on Taxation of Business Entities, August 2002
Co-chair, “Tax Issues for US Companies Doing Business in Europe,” Association of the Bar of the City of New York, April 2002
Speaker, “International Ventures for the Old and New Economies,” American Bar Association National Institute, November 2000
Co-principal author, “Comments on Proposed Regulations Section 1.355-7,” Association of the Bar of the City of New York, Committee on Taxation of Business Entities, August 2000
Co-chair, “Tax Issues Affecting the Internet and Electronic Commerce,” Association of the Bar of the City of New York Seminar, June 2000
Principal author, Letter Commenting on Proposed Tax Shelter Legislation, Association of the Bar of the City of New York, Committee on Taxation of Business Entities, November 1999
Speaker, “Fundamentals of Taxation of Foreign Investors,” Association of the Bar of the City of New York Seminar, June 1999
Speaker, “What Every Corporate Lawyer Should Know About Basic Tax Issues in Mergers and Acquisitions of Closely Held Companies,” Association of the Bar of the City of New York Seminar, October 1996
Co-principal author, “The Effect of Post-Reorganization Transactions on Continuity of Shareholder Interest,” Association of the Bar of the City of New York, Committee on Taxation of Corporations, June 1996, published in Tax Notes 72 (Sept. 9, 1996): 1401
Author, “Temporary Mark-to-Market Regulations: A Small Step in the Right Direction,” Tax Notes 63 (April 25, 1994): 467
Principal author, “Report on Temporary and Proposed Regulations Relating to Hedging Transactions,” Association of the Bar of the City of New York, Committee on Taxation of Corporations, January 1994, published in Tax Notes 63 (May 23, 1994): 1037
Speaker/Outline author, “Acquiring or Selling the Privately Held Company,” Practising Law Institute Seminar, April 1993