Emerging Issues: FATCA Goes Global

Susan is WeiserMazars’ Tax Practice leader for both Financial Services and FATCA. She has over 20 years of experience in the financial services industry focusing principally on significant cross-border transactions including inbound and outbound investment, international and corporate tax planning, and the tax treatment of complex financial products, hybrid instruments and capital markets transactions. She specializes in tax issues concerning financial services clients, including banks, broker-dealers, hedge funds, private equity firms, and regulated investment companies.

Prior to joining WeiserMazars, Susan was Head of Tax for the Americas at Barclays Capital. In that capacity, she established a best practices tax function which introduced a new product approval process for the banking and trading operations and included tax reporting (US GAAP and IFRS), SOX risk assessment, tax compliance (including oversight of information reporting), transfer pricing and managing and favorably resolving a large case federal tax examination with the Internal Revenue Service. She was also responsible for the tax efficient structuring of the acquisition of the Lehman North American operations. During this time, Susan worked on several projects with the U.S. Treasury regarding the taxation of structured notes as well as with industry groups regarding the tax treatment of prepaid forwards and equity swaps. 

Joseph A. Riley is a partner in Willkie Farr & Gallagher LLP’s Tax Department.  He specializes in the taxation of investment funds, including mutual funds, closed-end funds, hedge funds and offshore funds.  His practice includes taxation of securities and derivatives, international tax advising, the U.S. Foreign Account Tax Compliance Act ("FATCA"), tax reporting for investors in investment funds, IRS assistance, and other associated tax issues faced by asset managers.