Mike Harper

Mike Harper has 30 years of experience planning cross-border transactions, investments and ventures.  For the past 13 years, he was EY’s southern California resource for cross-border M&A deals as well as the west coast resource for cross-border real estate transactions and investments.  Prior to that, Mike was with PwC’s national tax group in Washington DC and before that in San Francisco.

Mike has advised high tech companies, hedge funds, strategic buyers, REITs, high net worth individuals and many other types of clients.  Mike has significant expertise with treaty planning, structuring inbound and outbound investments, the US anti-deferral rules (subpart F, GILTI and PFIC / QEF) and foreign currency.  Mike has also taught advanced international tax at Loyola Law School, helped design a curriculum for use at UC Berkeley Law and has taught at numerous TEI events and national trainings for EY and PwC.

Mike has a JD from University of California College of the Law, San Francisco, an LL.M from New York University School of Law and is a member of the California Bar.

 

Some of Mike’s published work includes:

Harter & Harper, Hedges of Foreign Currency Risk Associated with Debt Instruments Held as Capital Assets, 36 Int'l Tax J. 5 (Nov.-Dec. 2010).

Fischl & Harper, What Exactly Is a 'Voluntary Tax,' 19 J. Int'l Tax'n 32 (May 2008).

Harter & Harper, Notice 2005-90 - Will Code Section 901(l) Swallow the Universe?, 6 J. of Tax'n of Global Trans. 11 (Fall 2006)

Harter & Harper, Can Code Sec. 267(f) Defer an Issuer's Code Sec. 988 Loss on the Repayment of its Debt?, 5 J. of Tax'n of Global Trans. 11 (Summer 2005).

 

Education

University of Santa Barbara - BA Law & Society

University of California College of the Law, San Francisco  - Juris Doctorate

New York University School of Law - Master of Laws in Taxation