Gustavo A. Oliveira is a Shareholder practicing in the Tax Department. Gustavo has substantial experience in international taxation and estate planning, particularly for high-net-worth families and individuals. He has worked in a wide range of cross-border tax and estate planning issues including inbound and outbound tax strategies, and in trust and estate planning for U.S.-based and foreign clients, as well as general corporate, business, and local and state taxation.
- Experienced in conducting comprehensive analysis of changes within the areas of inbound real estate structuring in the United States, reorganizing existing entities into more tax efficient structures, estate and trust planning and implementation for non-resident aliens, exit tax applications, voluntary disclosures, portfolio debt structuring and other sophisticated cross-border tax issues.
- Counsels American and foreign individuals regarding design and implementation of cross-border business structures, acquisitions and joint ventures.
- Counsels individuals in trust and estate law cases and tax issues related to American and foreign trusts and estates and cross-border families.
- Counsels foreign individuals who are considering immigrating or temporarily moving to the US and families with one or more members who are American citizens or are currently residing in the United States.
- Counsels clients on expatriation tax planning.
- Counsels foreign clients investing or doing business in the United States on American federal tax and treaty-related issues, especially with regard to inbound investments in real estate within the United States and other issues involving the Foreign Investment in Real Property Tax Act (FIRPTA).
Professional & Community Involvement
- The Florida Bar Tax Section, Member
- The Greater Miami Tax Institute, Member
- Estates Practitioners (STEP), Member
Publications & Presentations
Issues for U.S. Beneficiaries of Foreign Grantor Trusts Upon the Grantor’s Death: Tax Consequences and Possible Solutions
Civic Research Institute|November 2017
Onshoring the Wealth: Strategies and Solutions
Northern Trust Bank|September 2013
Cook v. Gates and Witt v. Dept. of the Air Force: Judicial Deference and the Future of Don’t Ask Don’t Tell
64 UMIALR 397|October 2009