Miami_ASmith

Abrahm William Smith

Partner
Baker & McKenzie LLP

Biography

Abrahm Smith works in the Firm’s Tax Practice Group, and practices mainly in the area of general tax planning. He is a recipient of the Chair’s Special Merit Award from The Tax Section of the Florida Bar. Admitted to practice in Florida in 2003, Mr. Smith served as chair of the Federal Tax Division and the New Tax Lawyers Committee. Mr. Smith has also engaged in pro bono work on behalf of the Florida Bar Tax Section before the US Supreme Court.

Practice Focus

Mr. Smith routinely works on all facets of tax planning. He counsels multinational and domestic corporations, as well as pass through entities, on inbound and outbound tax planning. His practice also includes advising on FIRPTA as well as treaty and withholding tax. Mr. Smith likewise assists clients with subpart F issues and in the preparation of operating agreements and other corporate agreements.

Representative Legal Matters

  • Advised a bankruptcy trust, with assets and operations throughout the world, on tax, liquidation and other corporate matters.
  • Represented a publicly traded Latin American air carrier in IRS proceedings, as well as in general corporate matters.

Professional Associations and Memberships

  • Florida Bar Association - Tax Section

Corporate Responsibility

  • Lead drafter, amicus curiae brief before the US Supreme Court on behalf of the Florida Bar Tax Section, The Tax Section filed the brief in the case of Michael J. Knight, Trustee of the William L. Rudkin Testamentary Trust v. Commissioner, case no. 06-1286
  • Leader, local Boy Scout troop
  • Leader, local church congregation

Admissions

  • Florida~United States (2003)

Education

  • University of Florida (LL.M. Taxation) (2003)
  • University of Arkansas at Little Rock (J.D.) (2002)
  • Brigham Young University (B.S.) (1999)

Languages

  • English
  • Spanish