Arnold Handler is a tax attorney with over four decades of comprehensive tax experience, including international and corporate/partnership taxation, M&A, FX and financial products, audit & appeals, strategic tax planning, and weighing risks/rewards. Arnold Handler is currently writing and teaching on taxation.
Past achievements include accelerating income through interplay of technical tax rules; deferring deductions by changing accounting methods and elections; deferring income under subpart F rules; developing and overseeing plan for preserving and utilizing foreign subsidiaries’ E&P deficits and foreign tax credits; taking advantage of differences in US and foreign law to refresh foreign-law NOLs; maximizing foreign tax credits on sales of foreign subs; successfully defending tax positions on audits and appeals.
Prior to going into solo practice, Mr. Handler was a Director of International Tax Research/Planning, in the Corporate Tax Department at Citigroup. Prior to his 23-year tenure at Citigroup, Mr. Handler was a Tax Counsel at Mobil Oil Corporation for 14 years.
LL.M., Taxation, New York University School of Law
J.D., Law, Harvard Law School (1964)
Bloomberg Tax Management Portfolios
This Portfolio discusses tax issues pertinent to international joint ventures.
Bloomberg Tax Portfolio, Capitalizing a Business Entity: Debt vs Equity, No. 702, contains an analysis of debt and equity, including both their core differences and the sometimes blurry