Michael J. Rinaldi, II is senior partner at Michael Rinaldi & Co. LLP in Washington, DC where he represents U.S. and foreign institutions and families in a broad range of cross-border transactions, including international trusts, holding company structures, domestic and offshore limited partnerships and corporations.
Mr. Rinaldi specializes in providing tax advice for efficient cross-border financial structures and optimized financial instruments for investment in real estate. He advises European investment banks and private equity real estate opportunity funds with regard to formation, acquisitions, dispositions and development of significant properties and portfolios, both in the United States and in cross-border transactions, utilizing tax treaty networks.
Well-versed in working within multi-disciplinary, international teams, his expertise ranges from tax advice for family offices in structuring operations abroad in Europe and Asia, to taxation of high-net worth individuals, as well as tax audits and litigation. He has provided expert testimony in the U.S. District Court and U.S. Court of Claims. Additionally, he has provided tax advice in determining federal and state tax liability in criminal investigations and plea agreements with the U.S. Department of Justice in high-profile tax evasion and money laundering cases.
Professor Rinaldi was also a contributing author on company law in the treatise “International Trusts Laws and Analysis” Kluwer Law Int’l. as well as Lexis Nexis® “Emerging Issues Analysis” and the “Guide to FATCA” first edition. He is also the author of numerous articles on international taxation and planning.
Mr. Rinaldi is licensed as a certified public accountant in the District of Columbia and is a member of the American Bar Association, Tax Section - Partnership and US Activities of Foreigners & Tax Treaties Committees; International Tax Planning Association; and Society of Trust and Estate Practitioners (TEP). He holds a Bachelors in accounting, LL. B in Law, and MST and LL.M in tax law (both U.S. and international).
Courses include: International Taxation