Etienne regularly advises US corporations operating overseas, on all aspects of US federal income taxation, including domestic and international planning, cross-border transactions, and restructurings.
Etienne also advises both public and private clients on the federal and state taxation of compensation and benefits, as well as the tax treatment of equity compensation.
Representative Legal Matters
Counseled US public and private companies on the impact of US tax reform (Tax Cuts and Jobs Act, 2017) on their equity and executive compensation arrangements. Mainly, the application of the US tax reform on Internal Revenue Code Section 162(m).
Advised US private companies (specialized in multi-level marketing, sports, and entertainment) on their expansion to Latin America and China, while optimizing their global tax strategy.
Professional Associations and Memberships
- Dallas Bar Association
- State Bar of Texas, Tax Section
- Texas~United States (2016)
- University of Texas at Austin (JD) (2016)
- Texas A&M University - Corpus Christi (MBA) (2010)
- Universidad de las Americas (BBA) (2008)
- NEOMA Business School (BBA) (2006)