Partner

James A. Guadiana

212.885.8837 jguadiana@bartonesq.com
Partner

James A. Guadiana

212.885.8837 jguadiana@bartonesq.com
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Jim Guadiana focuses his practice on the tax aspects of domestic and international transactions and investments. He serves as advisor to public and privately-held multinational companies and investment firms with regard to their operations and investments in the United States. Jim also has extensive experience as tax advisor to a number of public corporations listed on the London, Hong Kong, and Toronto stock exchanges. Jim is respected domestically and internationally for his ability to identify and resolve unique and complex tax issues in domestic and cross-border investments in a myriad of fields. Jim also has represented clients before U.S. tax agencies and U.S. tax tribunals.

Jim routinely advises clients on the establishment of transfer pricing policies, and assists clients in implementing beneficial cost-sharing and other arrangements. He counsels public and private companies on preservation of net operating losses and provides planning on various cross-border sales of physical commodities and related hedging transactions. Jim instructs issuers and investment banks regarding the treatment of foreign corporations as to their status, or avoidance of status, as passive foreign investment companies (“PFICs”). He structures multinational executive compensation programs to achieve optimum tax benefits for employers and employees in multiple jurisdictions. Jim advises clients on the tax aspects of transfers of proprietary technology, including patents. He counsels multinational families with regard to their global investments, business activities and U.S. tax compliance requirements.

Jim has served as U.S. tax counsel to one of the world’s largest companies in its pre-IPO reorganization and IPO, advising it on complex U.S. tax and executive compensation matters. He has served as tax advisor for U.S. real estate development projects, providing both pre- and post-formation tax planning, and structuring investment vehicles to optimize after-tax returns for foreign investors.

Prior to joining Barton, Jim was a Partner in the New York Office of the international business law firm, Torys LLP.

James A Guadiana - SuperLawyers

AV Rating 2019

 

Practices

Tax
Practices
Industry Experience
B

Matters

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Tax
  • Counsel to One of World’s Largest Commodities/Mining Companies
    • Served as U.S. tax counsel to one of the world’s largest commodities and mining companies in its pre-IPO reorganization and IPO, advising it on complex U.S. tax and executive compensation matters.
  • Tax Advisor to U.S. Developers and Investors
    • Served as tax advisor to both developers and investors in U.S. real estate development projects, providing both pre- and post-formation tax planning and the structuring of investment vehicles to optimize after-tax returns for foreign investors.
  • Advisor Regarding Maximizing Predevelopment Capital Gain
    • Advised client on maximizing predevelopment capital gain accrued prior to condominium development.
  • Establishes and Implements Transfer Pricing Policies
    • Regularly assists clients in the establishment of transfer pricing policies, including implementing beneficial cost-sharing and other arrangements.
  • Advisor Regarding Preservation of Net Operating Loss Carryovers
    • Advised both public and private companies on preservation of net operating loss carryovers.
  • Tax Counsel to Canadian Investment Companies
    • Served as tax counsel to various Canadian investment companies in connection with their establishment and issuance of publicly traded partnership interests.
  • Strategically Planned Cross-Border Transactions
    • Provided planning on various cross-border sales of physical commodities and related hedging transactions.
  • Advised Issuers and Banks on Foreign Corporations
    • Advised both issuers and investment banks regarding the treatment of foreign corporations as to their status, or avoidance of status, as passive foreign investment companies (“PFICs”).
  • Achieved Optimum Tax Benefits for Employers and Employees
    • Structured multinational equity-based executive compensation programs to achieve optimum tax benefits for employers and employees in multiple jurisdictions.
  • Advisor to One of World’s Largest Foreign Publicly Traded Corporations
    • Advised one of the world’s largest foreign publicly traded corporations with respect to its distributions being treated as qualified dividends.
  • Advised on Transfers of Proprietary Technology
    • Advised clients on the tax aspects of transfers of proprietary technology (including patents).
  • Advisor to Multinational Families in Business and Tax Matters
    • Advised multinational families with regard to their global investments, business activities, and U.S. tax compliance requirements.
  • Tax Counsel in Restructuring of S Corporation’s Business
    • Served as tax counsel in the restructuring of an S corporation’s business for estate planning purposes.
  • Advisor in $1.5 Billion Merger
    • Advised a Canadian minerals company in its US$1.5 billion merger with another minerals corporation.
  • Advisor in C$2 Billion Meger to Create Global Company
    • Advised a Canadian lumber company in its C$2 billion merger with another lumber company to create a leading global wood products company.
  • Advised Corporation in $375 Million 144A/Reg. S High-Yield Debt Offering
    • Advised a publicly traded electronics corporation in its US$375 million 144A/Reg. S high-yield debt offering of 6.50% senior secured notes and related tender offer and consent soliciation for all of its US$350 million 9.50% senior secured notes.
  • Tax Counsel to REIT in Multi-million Dollar Offerings
    • Served as tax counsel to a publicly traded Canadian operating company in connection with the formation of a Canadian REIT and served as U.S. tax counsel to the REIT in its C$460 million intitial public offering of trust units and concurrent C$600 million offering of senior unsecured debentures.
  • Tax Counsel for C$240 Million Offering
    • Served as tax counsel to a Canadian corporation in its C$240 million offering of subscription receipts.