Michael Olesnicky

Michael Olesnicky

Of Counsel
Baker & McKenzie

Biography

Michael Olesnicky is an Of Counsel in Baker McKenzie's Hong Kong office and a member of the Firm's Tax Practice Group. Michael served as the Asia Pacific Chair of the Tax Practice from 2000 to 2014, and was a member of the Global Tax Steering Committee. He has more than 25 years’ experience advising on corporate tax, wealth management, trust planning and estate succession matters.

Practice Focus

Michael's practice focuses on Hong Kong and Asian regional tax advisory work, tax disputes and litigation, as well as wealth management and estate planning.

Representative Legal Matters

  • Numerous dealings with Inland Revenue Department concerning tax disputes.
  • Advising multi-national clients with respect to tax aspects of their business activities in Hong Kong and Asia generally.
  • Advising with respect to shipping and aircraft taxation issues including leasing of ships and aircraft.
  • Advising clients with respect to tax treaty interpretation issues.
  • Advising financial institutions on stamp duty matters.

Professional Honors

  • Leading Individual (Tax and Trusts, Hong Kong) – Legal 500 Asia Pacific (2021)
  • Leading Lawyer (Estate Planning) - CityWealth Leaders List (2018)
  • Tax Controversy Leader (Hong Kong) - International Tax Review, Tax Controversy Leaders Guide (2013, 2014, 2018)

Professional Associations and Memberships

  • Member, Advisory Panel on BEPS 2.0, advising the Financial Secretary on Hong Kong's response to recent OECD proposals
  • Chairman of the Joint Liaison Committee on Taxation, which is a quasi-governmental committee which interfaces between tax practitioners and the Hong Kong Inland Revenue Department (1986 to now)
  • Executive Committee member, International Fiscal Association Hong Kong
  • Executive Committee member, Society of Trust & Estate Practitioners (STEP) in Hong Kong
  • Branch Chair, China committee, Society of Trust & Estate Practitioners (STEP)
  • Former member and chairman, Inland Revenue Department's Users' Committee
  • Member, International Tax Planning Association
  • Member, Board of Editors of Asia-Pacific Tax Bulletin (IBFD)
  • Member, Advisory Board to Asia-Pacific Tax Journal
  • Former chairman, Tax Committee of The Australian Chamber of Commerce
  • Honorary Lecturer in tax law, Hong Kong University's Department of Professional Legal Education
  • Former member, Government's Broad-Based Taxes Committee (2001)
  • Former member, Hong Kong Inland Revenue Board of Review (1985-1994)

Education

  • Columbia University (LL.M.) (1979)
  • University of Adelaide (B.A.) (1977)
  • University of Adelaide (LL.B.) (1976)

Languages

  • English