Associate
Zaira is developing a broad tax practice.
She assists on domestic and international tax law, private equity, tax restructuring strategies, estate tax planning, direct and indirect taxation and compliance obligations.
Associate
Zaira is developing a broad tax practice.
She assists on domestic and international tax law, private equity, tax restructuring strategies, estate tax planning, direct and indirect taxation and compliance obligations.
IRS Proposes to Limit Application of Funding Rule on Stock Buyback Excise Tax
June 20, 2024 - In prior bulletins from February 2023 and December 2022, we described a notice from the Internal Revenue Service (IRS) that outlined the rules that the IRS intended to issue with respect to the 1% stock buyback excise tax. This tax generally applies to the repurchase of stock of a public U.S. ...
IRS Relaxes Rules for Domestically Controlled REITs
June 19, 2024 - Non-U.S. investors are generally subject to U.S. federal income tax on gains from investments in private U.S. real estate investment trusts (REITs). Two exceptions (among others) are for investments in “domestically controlled” REITs and for investors that are “qualified foreign pension funds....
US Corporate AMT: Inbound Investors Beware of Aggregation Rules, co-author
Nov. 15, 2023 - Tax Management International Journal (Bloomberg Industry Group, Inc.)
Download the article.
New York, 2024
New York University School of Law, LL.M., 2023
Universidad Externado de Colombia, Specialization in Corporate Taxation, 2021
Universidad de Los Andes, Specialization in International business Law, 2012
Universidad de Los Andes, JD equivalent, 2009
