Jim Guadiana, is a partner in the Tax practice group at Greenspoon Marder LLP. He is an experienced practitioner in virtually all areas of taxation. He serves as an advisor to public and privately-held multinational companies and investment firms with regard to their operations and investments in the United States and has extensive experience as a tax advisor to a number of public corporations listed on the London, Hong Kong, and Toronto stock exchanges. He 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 number of different areas of tax law. Mr. Guadiana has also advised both investment management firms and foreign investors in structuring lending programs so as to avoid being treated as the conduct of a “trade or business,” thereby enabling the foreign investor to minimize or avoid U.S. taxation.

Mr. Guadiana advises 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 has extensive experience in structuring multinational executive compensation programs, which assist employers and employees in achieving optimum tax benefits in multiple jurisdictions.  Mr. Guadiana assists multinational families with regard to their business activities, global investments and U.S. tax compliance requirements. He routinely counsels clients in implementing beneficial cost-sharing and the establishment of transfer pricing policies. Mr. Guadiana provides planning on various cross-border sales of physical commodities and related hedging transactions. He counsels clients on the tax aspects of transfer of proprietary technology, including patents.

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

Prior to joining Greenspoon Marder LLP, Mr. Guadiana was a partner at several international business law firms.

Bar Admissions

• New York

Education

• LL.M., New York University School of Law
• J.D., Fordham University School of Law
• B.S., Manhattan College