Biography: Corporate Tax

A partner in the tax department, David R Sicular maintains an active practice in the full range of corporate, partnership and international transactions, including public and private mergers and acquisitions, financings, restructurings, financial products and general tax planning. He also has extensive experience in the tax aspects of bankruptcy and insolvency restructurings. Mr Sicular is recognised as a leading tax lawyer by Chambers USA, Legal 500, America's Leading Lawyers for Business, and by The New York Area's Best Lawyers. He was described in the 2011 edition of Chambers USA: America's Leading Business Lawyers as 'extraordinarily smart and well versed in the private equity world'.

Mr Sicular represents public and private companies in the United States and abroad, private equity and other investment funds, private investors and individual entrepreneurs. In recent years, he has acted as tax counsel for clients in a number of mergers, acquisitions and investments in public and private companies in a wide range of industries and structures, as well as in structuring and raising private equity and other investment funds, numerous complex financing transactions and securities offerings for US and non-US issuers, international joint ventures, and personal and estate planning for the entrepreneurs that head many of these businesses.

Mr Sicular is a member of the executive committee of the tax section of the New York State Bar Association and co-chair of its committee on corporations. He has previously served as co-chair of the tax section's committees on foreign activities of US taxpayers, consolidated returns, bankruptcy, and US activities of foreign taxpayers. He is a member of the Tax Forum. His recent publications include 'Selected Current Effectively Connected Income Issues for Investment Funds', (The Tax Lawyer, Summer 2003) and 'The New Look-Through Rule: W(h)ither Subpart F?' (Tax Notes, April 23, 2007).