STANLEY C. RUCHELMAN concentrates his practice in the area of tax planning for privately held transnational business operations with emphasis on intercompany transactions. Mr. Ruchelman represents companies in matters involving the I.R.S. and counsels corporate clients on transfer pricing issues and worldwide reorganizations. He advises foreign private clients on structuring investments in the United States. Mr. Ruchelman has authored numerous monographs on international taxation for a variety of publications and treatises. In addition, Mr. Ruchelman is a frequent lecturer on that subject, having spoken at conferences sponsored by, inter alia, the Practicing Law Institute, New York University Tax Institute, the American Bar Association, and the International Fiscal Association.

Mr. Ruchelman was an international tax partner at one of the major international accounting firms, where he practiced for eight years representing clients involved in cross border trade and investment. Mr. Ruchelman was a Senior Attorney in the Legislation & Regulations Division of the Office of Chief Counsel, Internal Revenue Service, where he participated in the negotiation of income tax treaties and the development of legislative and regulatory policy affecting international business. Prior to that, Mr. Ruchelman was an Attorney Adviser to the Honorable Charles R. Simpson, Judge of the U.S. Tax Court.

Mr. Ruchelman is a fellow of the American Bar Foundation and of the American College of Tax Counsel. He is a former Chair of the Committee on U.S. Activities of Foreigners and Tax Treaties, Section of Taxation, American Bar Association and the International Tax Committee, Section of International Law and Practice, American Bar Association. Mr. Ruchelman served on the National Council of the International Fiscal Association -- USA Branch.

Mr. Ruchelman received his J.D. Degree with honors from George Washington University (1972) and his undergraduate degree from Brooklyn College (1968).

KENNETH LOBO is a U.S. attorney in the Toronto Office of the Firm. He concentrates his practice on U.S. estate planning for U.S. citizens, U.S. residents, and if property is owned in the U.S., persons who are neither citizens nor residents of the U.S. He also plans for the acquisition and sale of real property in the U.S. by non-U.S. investors, focusing on U.S. income, gift, and estate taxes, including the application of the Foreign Investment in Real Property Act (“F.I.R.P.T.A.”) to purchasers and sellers of U.S. real property.

Mr. Lobo received his J.D. from the Florida State University College of Law in 2009 and B.A. from McGill University in 2005. While at Florida State, Mr. Lobo was a judicial extern for Judge Lewis M. Killian Jr. at the United States Bankruptcy Court, Northern District of Florida.

He is admitted to practice in Florida and New York. Mr. Lobo is fluent in French. His practice is limited to U.S. law.

ROBERT G. RINNINSLAND concentrates his practice on corporate tax planning for the U.S. based multinational corporation. He has substantial corporate tax experience in all areas of domestic and international corporate tax law and has held positions ranging from International Tax Counsel to Chief Tax Officer responsible for the worldwide tax affairs of several major corporations.

Mr. Rinninsland has been responsible for planning and compliance involving international joint ventures, legal entity restructuring, cash repatriation strategies, transfer pricing, and effective tax rate planning and analysis for multinational corporations. Most recently, he advises clients on implementation of policies and procedures required under the arm’s length transfer pricing rules of Code §482 and the penalty rules of §6662.

In addition, he advises clients on Sarbanes-Oxley matters and related S.E.C. regulations relating to the operations of the corporate tax department. He lectures and writes on the topic for CITE (the Council For International Tax Education). Mr. Rinninsland also lectures on the domestic and international aspects of F.A.S. 109, which deals with tax accounting procedures.

Mr. Rinninsland began his career as an international tax attorney for the Internal Revenue Service in Washington, D.C. There, he specialized in the taxation of U.S. based multinational companies and individuals participating in cross-border transactions, including the application of U.S. income tax treaties, Subpart F, and the foreign tax credit.

SHERIF ASSEF is responsible for economic analysis in transfer pricing projects of The Ruchelman Law Firm. Dr. Assef holds a Ph.D. in economics from Fordham University and is in charge of the New York City office of Ceteris Group, an economic consulting firm that specializes in transfer pricing and valuation consulting.

Dr. Assef has advised clients on all stages of the transfer pricing process, including global documentation, planning, implementation, and controversy management. He has worked with clients in financial services, publishing, apparel, industrial manufacturing, commodities, information technology, telecommunications, oilfield services, engineering, and construction industries.

Previously, he was with Ernst & Young LLP, where he led the financial services transfer pricing practice in New York. He assisted clients in analyzing a variety of related-party transactions, including the global trading of financial instruments, asset management services, brokerage services, the sharing of banking fees, insurance and reinsurance transactions, loans, guarantees, management services, and administrative services

SIMON PRISK concentrates his practice in the areas of corporate, securities and finance. Mr. Prisk has advised clients on matters relating to equity and debt financings, private placements and mergers and acquisitions. He also advises clients on all aspects of general business and corporate law and on commercial real estate matters, where he focuses on sales, acquisitions and leasing. His clients have included media and transportation companies, overseas mineral joint ventures, and companies in the high-tech segment.

A native of New Zealand, Mr. Prisk’s experience in New York followed four years of private practice in the litigation and corporate department of a New Zealand law firm.

Mr. Prisk received his LL.B. from Canterbury University in Christchurch, New Zealand and his L.L.M. from Columbia University in New York City. He is admitted to practice in New Zealand and New York.

EDWARD C. NORTHWOOD is the resident U.S. attorney in the Toronto Office of the Firm and heads the private client group. He concentrates his practice in U.S. domestic and international tax matters involving estate planning, family business planning, charitable planned giving, trust and estate administration, and executive compensation. Mr. Northwood is a frequent lecturer and has presented papers relating to cross border planning issues for the Canadian Chapter of the Society of Trust and Estate Practitioners (“STEP”), the American College of Trust & Estate Counsel (“ACTEC”), the Canadian Bar Association (“CBA”), the American Law Institute - American Bar Association (“ALI-ABA”), the New York State Bar Association (“NYSBA”), and The Canadian Tax Foundation. He is a Fellow of ACTEC, a member of the Executive Council of The International Academy of Estate and Trust Law, a member of the Toronto Estate Planning Council, and a member of the Toronto branch of the STEP, where he serves on the Board of Directors. Mr. Northwood was named as the 2010 Volunteer of the Year of STEP Canada.

Mr. Northwood received his J.D. degree, cum laude, from the Law School of the State University of New York at Buffalo, an MA degree from the State University of New York at Albany, and his undergraduate degree from Brown University.

Mr. Northwood's practice is limited to U.S. law.

ANDREW MITCHEL has extensive experience in tax planning for multinational businesses, including areas of international and domestic taxation. Mr. Mitchel was a Senior Manager of International Tax Planning for PepsiCo, Inc. where he provided tax planning advice on acquisitions, divestitures, and restructurings throughout the world. Mr. Mitchel also worked in the International Tax Department of United Technologies Corporation, after beginning his career in public accounting. Mr. Mitchel is a frequent lecturer for the International Fiscal Association and recently presented on International Aspects of Entity Classification.

Mr. Mitchel received his LL.M. degree in Taxation from New York University, his J.D. degree from The University of Connecticut School of Law and his B.A. degree in Economics from Eastern Connecticut State University (Summa Cum Laude). He is a member of the International Fiscal Association, the American Bar Association (Tax Section), the Connecticut Bar Association, and the Connecticut Society of Certified Public Accountants. Mr. Mitchel is admitted to the bar in Connecticut.

ARMIN GRAY is an attorney who specializes in taxation. His practice concentrates on domestic and international taxation. Specific areas of expertise include the taxation of capital markets transactions, sophisticated financial products, REITs, RICs, REMICs, mergers and acquisitions, reorganizations, and corporate and partnership taxation. Prior to working at Ruchelaw, Mr. Gray was an attorney in the tax department at two other Vault 100 international law firms.

Mr. Gray received both his J.D. and L.L.M. in taxation from New York University School of Law. He received his undergraduate degree from Stony Brook University.

PHILIP R. HIRSCHFELD concentrates his practice in the area of offshore voluntary compliance and controversy matters, foreign activities of U.S. taxpayers and U.S. activities of foreign taxpayers.

Mr. Hirschfeld is an active participant in the Committee on U.S. Activities of Foreigners and Tax Treaties, Section of Taxation, American Bar Association. He is their Technology Coordinator, a subcommittee chair, a participant in the committee’s 2012 FATCA governmental submission and an upcoming panelist on a Foreign Investment in U.S. Real Estate program.

Mr. Hirschfeld received his J.D. from George Washington University Law School (2009), and a B.A. degree from New York University in Digital New Media and Urban Design & Architecture (magna cum laude, 2006). He is a candidate for an LL.M. degree in tax from the New York University School of Law (2013). He is admitted to practice in New York and Washington, DC.

GALIA ANTEBI focuses her practice on the international and domestic tax aspects of business structuring and mergers and acquisitions. Ms. Antebi advises both U.S. and non-U.S. individuals and businesses regarding the U.S. tax consequences of their investments and business activities. Her practice also involves estate planning, trusts issues and gift tax planning.

Prior to joining The Ruchelaw Law Firm, Ms. Antebi worked as an attorney in the tax department of a major international law firm in New York City, and at a leading, internationally recognized, Israeli law firm, where her practice focused on a variety of corporate issues as well as trust issues.

Education
New York University, School of Law - L.L.M. in Taxation (2007)
Interdisciplinary Center Herzliya, Radziner School of Law - L.L.B, cum laude (2002)
Interdisciplinary Center Herzliya, Arison School of Business - B.A. in Business and Finance, cum laude (2002)

Bar Admissions
New York Bar - 2008
Israel Bar - 2003

Languages
English
Hebrew

ALEV FANNY KARAMAN concentrates her practice in the area of US and international taxation, with a focus on corporate tax issues. Ms. Karaman received her Licence en Droit (French J.D. equivalent) and Master II En Droit Fiscal Des Affaires (French LL.M. in taxation equivalent) from Universite de Rennes 1 Law School (2010) where she graduated valedictorian of her class. She received her LL.M. in Taxation from New York Law School (2012). She passed the New York State Bar Examination in July 2012 and is currently awaiting admission to the New York State Bar. Ms. Karaman is fluent in French and German. She has a solid knowledge of the Turkish language.