Nicholas Mowbray focuses his practice on U.S. federal income tax matters, with an emphasis on international tax, the taxation of financial products, and renewable energy credits and incentives. He also frequently advocates for clients before the Internal Revenue Service, as well as at the Treasury Department.
Nicholas’ multidisciplinary tax practice allows him to holistically counsel his clients and provide them with practical and comprehensive solutions that guide them throughout the lifecycle of their commercial transactions. In this regard, Nicholas regularly advises clients on how to mitigate tax risks, as well as enhance the tax efficiency of commercial transactions and operating structures. He regularly advises domestic and multinational companies, private equity clients, technology, renewable energy and non-renewable energy, agriculture, blockchain and manufacturing businesses on all facets of taxation, including technical and policy issues, transfer pricing, treaties, international tax issues, renewable energy credits passed under the Inflation Reduction Act and issues relating to financial products (i.e., character of income, timing of income and issues with respect to hedging).
Nicholas is the co-author of the leading treatise Financial Products: Taxation, Regulation and Design. Prior to joining the firm, he spent more than six years in public accounting, working in both Chicago and London.