Clifford John Frank

Clifford John Frank is our exclusively recommended Tax Law expert in England on the Advisory Excellence website. If you need assistance in this area, please contact Clifford directly using the contact details listed above.

He has 40 years’ experience as a specialist in international and UK taxation, delivering customised solutions for high complexity client portfolios in the UK, USA and Europe. As a tax mediator and International arbitrator, he advises clients on the merits of arbitrating before ICSID and ICC, and on resolving cross-border tax conflicts via mediation.

Clifford also advises on capital raising, preparation of investment memorandum pre IPO, and on complex civil and corporate litigation arising from the Insolvency Act 1986.

Other fields of practice include property disputes, partnership and shareholder disputes, commercial contract claims, banking disputes, leasehold and landlord and tenant disputes, and Intellectual Property.

He has acted as a tax attorney before the First-tier Tribunal in a complex MITIC case, and is an accredited court, business disputes, workplace and family mediator.

When he’s not practising law, Clifford John Frank practises his golf strokes. He’s also interested in healthy eating, travelling, training, chess and politics.

Firm Overview:

Based in London’s Mayfair, LEXeFISCAL is a tax law firm that provides legal and fiscal solutions to individuals and enterprises in the UK, Europe, Belarus, America and Africa.

We practise the art and craft of tax. Thinking outside the box is our art, and expertise and experience is our craft. The combination of our art and craft enables us to provide tailored solutions to individuals and companies on domestic and international fiscal issues.

All of our clients are unique, and therefore require a personal approach to their specific enquiries. We see each of their concerns as challenges to make them compliant and enable them to prosper and preserve wealth for the next generation.

Theodore Hoegah

Theodore Hoegah is our exclusively recommended Tax Law expert in Ivory Coast (Cote d’Ivoire) on the Advisory Excellence website. If you need assistance in this area, please contact Theodore directly using the contact details listed above.

Theodore holds a Ph.D. in Private Law and was, previously, Associate Professor in charge of teaching business law (taxation, corporate and commercial law, civil law, accounting law, etc) for more than 15 years in University of Abidjan (Côte d’Ivoire).

Theodore mainly advises international companies and has been involved in cases related to some of the biggest mining projects in Côte d’Ivoire, privatisation and public-private partnership transactions.

Theodore was a key- Tax Expert in the amendment of the current Côte d’Ivoire’s General Tax Code and was chairman, for more than ten years, of the Social, Training and Employment Committee of Côte d’Ivoire’s main Employers Union (“CGECI”).

Theodore is currently Chairman of the Joint Committee for the Private Sector – Higher Education and Scientific Research.

Theodore is also handling the position of director in various companies and private organisations.

Theodore Hoegah is Officer of the National Order of Côte d’Ivoire and Commander of the Order of Merit of National Education.

Mauricio Cisternas López

Mauricio Cisternas López is our exclusively recommended Tax Law expert in Chile on the Advisory Excellence website. If you need assistance in this area, please contact Mauricio directly using the contact details listed above.

Lawyer from the University of the Andes, with postgraduate studies in Tax Law from the University of Santiago; Master in Tax Planning and Management from the University of Santiago (2004); Diploma in Real Estate Law from the University of the Andes (2011), and Continuing Education Program in Calgary University, Alberta, Canada (2007).

His professional experience has been cantered in the area of corporate tax consulting to national and foreign clients, preferentially in company reorganisations, merger and acquisition processes; legal reports in tax law; family asset management and/or inheritance; and, fiscal judicial and administrative defences. He has developed his career in diverse law firms and auditing and consulting companies.

Firm Overview:

A Chilean law firm created in the year 2000 with the purpose of dealing with the resolution of conflicts in business. It is formed by professionals specialised in negotiation, litigation and other areas related to business activity.

Our work is focused on the prevention and resolution of conflicts. To this purpose, we have prepared by carefully selecting the specialties, skills and experience of our professionals.

Marie-Hélène Raffin

Marie-Hélène Raffin is our exclusively recommended Tax Law expert in France on the Advisory Excellence website. If you need assistance in this area, please contact Marie-Hélène directly using the contact details listed above.

Tax law, body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognised as a right of governments. The tax law of a nation is usually unique to it, although there are similarities and common elements in the laws of various countries.

In general, tax law is concerned only with the legal aspects of taxation, not with its financial, economic, or other aspects. The making of decisions as to the merits of various kinds of taxes, the general level of taxation, and the rates of specific taxes, for example, does not fall into the domain of tax law; it is a political, not a legal, process.

Tax law falls within the domain of public law—i.e., the rules that determine and limit the activities and reciprocal interests of the political community and the members composing it—as distinguished from relationships between individuals (the sphere of private law). International tax law is concerned with the problems arising when an individual or corporation is taxed in several countries. Tax law can also be divided into material tax law, which is the analysis of the legal provisions giving rise to the charging of a tax; and formal tax law, which concerns the rules laid down in the law as to assessment, enforcement, procedure, coercive measures, administrative and judicial appeal, and other such matters.

Marjorie Rawls Roberts

Marjorie Rawls Roberts is our exclusively recommended Tax Law and Economic Development Services expert in the U.S. Virgin Islands on the Advisory Excellence website. If you need assistance in this area, please contact Marjorie directly using the contact details listed above.

Marjorie, known as “Jorie,” founded her private practice in 1999 after 19 years of working in both the private and public sectors in the US Virgin Islands. Her firm, Marjorie Rawls Roberts, P.C., is composed of seven attorneys who specialise in taxation, corporate and securities law, estate planning, and business law in the US Virgin Islands.

Jorie works closely with the US Virgin Islands’ Economic Development Commission and the Research and Technology Park of the University of the Virgin Islands, enabling her clients to obtain tax-incentive benefits in exchange for providing employment, investing capital in the territory, or collaborating with local civic organisations and the University of the Virgin Islands to expand the territory’s technology sector. In addition, Jorie works with the local Division of Corporations to establish and operate US Virgin Islands exempt companies, which are primarily foreign-owned corporations that receive significant tax benefits for their global operations. Jorie advises clients on the Opportunity Zones incentives in the US Virgin Islands, as authorised by the Tax Cuts and Jobs Act of 2017, which provides exciting investment opportunities for residents and non-residents, and also advises clients on the tax statutes that have been enacted in response to the global Covid-19 pandemic.

Firm Overview:

Marjorie Rawls Roberts, P.C. was established in 1999 to advise companies and individuals on a full range of tax and business legal issues in the US Virgin Islands.

We provide a wide range of tax-law services:

  • Tax planning covering the US Virgin Islands, Puerto Rico, British Virgin Islands, international, US, Caribbean and Central America
  • Individual tax advice on residency determinations, investment structures, and filing requirements
  • Representation before the Virgin Islands Bureau of Internal Revenue and the Internal Revenue Service
  • Tax controversy work including litigation in the US District Courts, the Courts of Appeal, and the US Tax Court
  • Estate and gift-tax planning, asset protection planning, wills and trusts, and probate and trust administration.
  • Establishment and operation of US Virgin Islands exempt international insurers, exempt companies, and International Banking Entities.
  • Business planning, entity selection, asset sales and acquisitions, joint ventures, regulatory and reporting compliance, and real estate transactions.

We also provide general corporate guidance, with a focus on business transactions and the application of federal securities laws to businesses in the US Virgin Islands. We also provide local counsel to several law firms and accounting firms based on the US mainland and elsewhere in the Caribbean.

Our clients span a variety of industries, including hotels, fund managers, investment banking operations, investment advisers, management and consulting firms, family offices, internet-based businesses, telecommunications companies, financial institutions, major accounting firms, commercial water suppliers, real estate developers, timeshares, eco-resorts, restaurants, shopping centres, marine businesses, oil terminals, and tourist attractions. Many of our clients have global operations, and we have French, Spanish, Arabic, and Hebrew speakers on our team. Our attorneys travel regularly for business and can arrange to meet with prospective clients outside the US Virgin Islands upon appointment.

We are able to provide a multi-faceted approach for each client. For example, we can combine tax planning, including qualification for US Virgin Islands economic incentives, with business-entity selection and estate planning. We focus on each client’s unique needs, with the ability to think and plan strategically to meet them. Our goal is to offer a comprehensive, client-centred approach to meet our clients’ business, tax, and commercial legal needs.

Michelle Marichal-Soderberg

Michelle Marichal-Soderberg is a member in the Corporate Department. She joined O’Neill & Borges in 2002. Michelle is also a certified public accountant. Michelle’s practice involves a wide variety of corporate and tax related matters including business formation, tax planning and tax incentive planning and negotiation. She has accumulated significant experience representing clients with respect to negotiation of tax exemption decrees and economic incentives contracts before the Department of Economic Development and Commerce of Puerto Rico and the Puerto Rico Industrial Development Company (“PRIDCO”). In the tourism area, Michelle represents clients in the tax incentive planning and negotiation of concessions of tax incentives and tax credits. She has also substantial experience in the establishment and qualification of employee benefit plans in Puerto Rico and their compliance with Puerto Rico and federal law.

Firm Overview:

O’Neill & Borges LLC is a full-service law firm established in 1962, and located in San Juan, Puerto Rico. Our attorneys adhere to the highest standards of legal excellence and service. O’Neill & Borges has a long-standing history of being involved in many of the most significant corporate transactions and adversarial proceedings in Puerto Rico.

For over 10 years, O’Neill & Borges has been recognized by the prestigious Chamber and Partner’s rankings and publications, based in London, U.K., as one of the leading firms in Puerto Rico. In 2011 and 2014, O’Neill & Borges received the highest distinction from this institution becoming the first law firm in Puerto Rico to be awarded the “Law Firm of the Year” award. Many of our attorneys are listed as “Leaders in Their Field” in the Chambers Latin America and Global guide. Our team includes an experienced group of paralegals, legal assistants and other staff members dedicated to serving our clients.

We foster an integrated, collegial atmosphere, encouraging collaboration to ensure well-rounded and thorough legal advice and representation.

Our client base is extensive and representative of the major economic sectors of the Puerto Rican economy. Among our clients are leading business organizations, including Fortune 500 companies.