Lorenz Haselberger is partner in the Tax practice.

He is a tax generalist whose practice focuses on the taxation of financial institutions and instruments, domestic and cross-border mergers and acquisitions, inbound investments, financings and debt restructurings and capital markets transactions. He regularly advises major financial institutions, sovereign investors, hedge funds, private equity funds and domestic and multinational companies.

He is a member of the Executive Committee of the New York State Bar Association Tax Section, Vice Chair of the Financial Institutions and Products Committee of the American Bar Association and a member of Tax Forum.

From 2012 to 2013, he served as a judicial clerk to the Honorable Patrick Higginbotham on the U.S. Court of Appeals for the Fifth Circuit.

• Intercontinental Exchange, Inc. in connection with its $13.1 billion merger with Black Knight, Inc. and in various other transactions.
• Mubadala in its pending acquisition of a majority interest in Fortress Investment Group.
• Mubadala in the expansion of its global partnership with Apollo to support the Apollo Capital Solutions business and in various other investments and transactions.
• JetBlue Airways Corp. in its pending acquisition of Spirit Airlines for approximately $3.8 billion.
• Brazilian airline Azul S.A. in connection with a comprehensive $2.25 billion debt restructuring.
• Boston Scientific Corporation in its $1.75 billion acquisition of Baylis Medical Company Inc.

Professional Affiliations

• Member, Executive Committee, New York State Bar Association Tax Section
• Vice Chair, Financial Institutions and Products Committee, American Bar Association
• Member, Tax Forum

Publications

• Author, Withholding on Cross-Border Financial Derivatives: A User Guide, Tax Forum, Paper No. 734 (Jan. 8, 2024)
• Author, Report on Notice 2023-27 and Nonfungible Tokens (NFTs) (Report No. 1478), New York State Bar Association Tax Section (June 18, 2023)
• Co-Author, Report on Cryptocurrency and Other Fungible Digital Assets (Report No. 1461), New York State Bar Association Tax Section (April 18, 2022)
• Co-Author, Stop BEATing Up Your Brother-Sister, Tax Notes Federal (Oct. 12, 2020)
• Co-Author, Stop BEATing Up Your Brother-Sister, Part 2, Tax Notes Federal (Oct. 19, 2020)
• Author, Toward a Regulatory Solution to FLP-Driven Transfer-Tax Avoidance, Harvard Law Review (March 2013)

Speaking Engagements

• Panel Chair, NYSBA Tax Section 2024 Annual Meeting, Tax Considerations for Cryptocurrency and Other Digital Assets (January 2024)
• Moderator, ABA 2023 Fall Tax Meeting, Big Bad Debt: The Application of Sections 166 and 165 to Intercompany Financings (October 2023)
• Panelist, Institute of International Bankers Annual Tax Seminar, Withholding and Reporting (September 2022)
• Panelist, International Tax Institute, International Tax Issues Surrounding Digital Assets (June 2022)
• Panelist, Wall Street Tax Association 2022 Spring Tax Conference, Federal Tax / Financial Products (May 2022)
• Moderator, ABA 2022 May Tax Meeting, Recent Developments in the Taxation of Digital Assets (May 2022)
• Panelist, ABA 2022 May Tax Meeting, NFTs, DeFi Transactions and Other Virtual Currency Transaction Issues (May 2022)
• Panelist, ABA 2021 Fall Tax Meeting, Crypto and Digital Assets – Tax Considerations for Financial Institutions and Investors (Sept. 2021)
• Panelist, AR Bar Association Mid-Year Meeting, Crypto and Digital Assets – Tax Considerations for Financial Institutions and Investors (Nov. 2021)
• Panelist, SIFMA Symposium, Special Issues Affecting ISDA Master Agreements (Oct. 2015)
• Panelist, SIFMA Symposium, An In-Depth Overview of the Application of FATCA and 871(m) (Nov. 2014)