Marcelo Couceiro

We are business advisors who find the best corporate solutions Worldwide.

FTA Consulting is member of the Abacus Worldwide. Abacus Worldwide is an alliance comprised of independently owned and managed professional service firms.

  • providing direct access to law firms, consulting and accounting firms in every region of the world.
  • as a multi-discipline membership association,
  • both law and accounting firms join Abacus in order to support international business referrals,
  • participate in knowledge exchange and gain access to practice management tools all to better serve their growing clients.

About FTA:

When you choose FTA you can be confident that the work will be carried out by dedicated senior professionals, services and sector specialists in their own marketplace with international expertise.

As a client of a FTA you are assured of:

  • a high level specialist partner-led service who understand your market;
  • partners who work hard to understand your specific business needs;

Global client portfolio encompasses a broad range of clients from:

  • Multinationals
  • Global Medium-sized companies
  • Non-profit organizations
  • Family business

Michael W. Hardgrove

Michael Hardgrove has provided international tax consulting, legal entity structuring and intangible property transaction services to numerous public and private companies with operations throughout the world.

Michael’s practice focuses on optimizing the potential benefits of international structures and business operations, including assessing international tax exposures, recommending efficient strategies, and executing the legal steps required to meet the primary objectives of minimizing costs, lowering tax rates and improving cash flows.

His team of lawyers, economists and tax professionals consistently deliver on achieving international tax and structuring objectives. Whether driven by events such as equity transactions, business growth, new technology or product development.

This proactive and unique legal practice has often been recognized for its consistent capabilities in identifying opportunities, advocating defensible positions and advising on strategic approaches to manage international tax matters:

  • International Structuring: developed efficient global legal entity structures that created efficiencies, limited financial exposures, positioned intangible property rights and designed intercompany arrangements
  • Global Alignment: achieved M&A transaction value and synergies following deal closings by utilizing structural simplification, appropriate transfers of intangible property and streamlining of intercompany transactions
  • Regional Supply Chain: created efficiencies with centralization of procurement, manufacturing oversight and distribution, resulting in increased controls, improved standardization and enhanced profitability.
  • Controversy Services: privileged and confidential advice, file memoranda, legal opinions, advanced tax agreement negotiations, tax audit defence, financial audit positions and tax appeals procedures

Prior Experience:

Before joining DLA Piper, Michael was with PricewaterhouseCoopers (PwC and Coopers&Lybrand) for more than 23 years, in Akron, San Jose, Brussels, San Francisco, Seattle and Boston. Over that span he served as PwC’s US practice leader for global structure alignment, intangible property structuring and as national tax practice leader of the products and manufacturing industry sector.

Earlier in his career, Michael worked for more than 6 years as both a division controller and as an auditor.


Chambers USA has recognized Michael for his work “improving tax efficiency for multinational companies,” and “[h]is knowledge of tax issues affecting hi-tech companies is extensive and his ability to integrate complex tax issues and operational constraints is excellent.” Michael’s Boston practice, “enjoys a robust reputation for its work in corporate restructuring, both domestically and internationally,” including “excellent technical expertise in corporate re-organizations, with direct, hands-on experience.”

The Legal 500 United States has recommended Michael in 2014 and 2015 for his “deep international tax knowledge” and “excellent communication skills.”

DLA Piper’s Boston-based tax practice was recognized as the International Tax Law Firm of the Year in Massachusetts by Corporate INTL Magazine in both 2014 and 2015.


  • J.D., Santa Clara University School of Law 1989
  • B.S., Business Administration, University of Akron 1982


  • Certified Public Accountant
  • Certified Management Accountant
  • Ohio Society of Certified Public Accountants (CPA)
  • California Bar Association
  • Boston Bar Association

Additional Accreditation:

In addition to his legal credentials, Michael is also a Certified Public Accountant (CPA) and a Certified Management Accountant (CMA).

Teaching Experience:

Michael has taught international taxation courses as an adjunct faculty member in the law school and LLM programs at both the University of Washington and Golden Gate University. He is a frequent instructor on international taxation topics, such as intangible migration, U.S. income deferral, inversions and various strategic planning matters.

Firm Overview:

DLA Piper is a global law firm with lawyers located in more than 40 countries throughout the Americas, Europe, the Middle East, Africa and Asia Pacific, positioning us to help clients with their legal needs around the world.

We strive to be the leading global business law firm by delivering quality and value to our clients.

We achieve this through practical and innovative legal solutions that help our clients succeed. We deliver consistent services across our platform of practices and sectors in all matters we undertake.

Our clients range from multinational, Global 1000, and Fortune 500 enterprises to emerging companies developing industry-leading technologies. They include more than half of the Fortune 250 and nearly half of the FTSE 350 or their subsidiaries. We also advise governments and public sector bodies.