Our Team

James A. Guadiana

Partner

	Direct: 212.880.6308 Office: New York Fax: 212.682.0200 Email: jguadiana@torys.com

	Jim has significant experience with the tax aspects of cross-border transactions and business operations.

Practice

Jim Guadiana’s practice focuses on advising clients on the tax aspects of cross-border transactions and business operations. Jim represents public and privately-held corporations, financial institutions, insurance companies, hedge funds, real estate partnerships and REITs in cross-border mergers and acquisitions. Jim has appeared before the Internal Revenue Service, the U.S. Tax Court, other federal courts and in state and local tax proceedings.

Jim’s international experience includes advising public and closely held multinational companies on restructuring their worldwide operations to take advantage of tax treaties, tax credits and intercompany pricing arrangements; structuring the executive compensation plans, employment tax, social security requirements and pension coverage rules of transnational employees; and minimizing global taxation of income from intellectual property. Jim’s international tax law practice includes the consideration of privacy laws of foreign countries and other tax compliance requirements, such as the analysis of complex ownership rules concerning compliance and transfer pricing recordkeeping.

Selected Publications and Presentations

"Recent Legislation Imposes New Compliance and Tax Burdens on Individuals with Foreign Connections," with David Lifson, The Tax Advisor, November 1996.

"Tax Consequences of Investing in the United States," with David Buss and Hope Krebs, Chapter 3 of Eighteen Chapters on American Law, a Primer for Taiwanese Investment in the United States, Evergreen Publishing, 1993.

"Working on Both Coasts Determining Artists’ Taxes in New York, California," with Hope Krebs, Entertainment Law & Finance, Vol. 8, No. 3, July 1992.

"New Regulations Increase Availability of Tax Benefits for Research and Experimental Costs," Taxation for Accountants, Vol. 43, No. 3, September 1989. Cited in United Stationers Inc. v. U.S., 982 F. Supp. 1279 (D.C. Ill., 1997).

Report on the Taxation of Insurance Syndicates, assisted the U.S. Treasury Department in connection with lobbying efforts for a client, February 1989.

"The Tax Consequences For R&D Limited Partnerships Involved In Computer Software," with Cindy V. Schlaefer, Journal of Taxation of Investments, Vol. 2, No. 2, winter 1985.

"Federal Income Taxation of Life Insurance Companies: The Life Insurance Reserve," Tax Law Review, Vol. 30, No. 2, winter 1975. Cited in Phoenix Mutual Life Insurance Company v. Comm'r., 96 T.C. 497 (1991) and Aetna Life Insurance Company v. U.S., 16 Cl. Ct. 364 (1989).

Selected Media Highlights

November 3, 2003: Torys continues to build international tax practice with addition of senior tax partner James Guadiana

Memberships

Committee on U.S. Activities of Foreign Taxpayers, Tax Section, New York State Bar Association
International Fiscal Association (U.S. Branch)
The Tax Club

Practice Areas and Industry Groups

Tax

Bar Admissions

New York, 1966

Education

LLM, 1967
New York University School of Law

JD, 1966
Fordham Law School

BSc, 1963
Manhattan College