Tax Advisers - Deloitte

United States
Clifford E Muller
Sutherland Asbill & Brennan LLP
1275 Pennsylvania Avenue, NW
Washington, DC 20004
US
Tel: (1) 202 383 0207
Fax: (1) 202 637 3593
Email: cliff.muller@sablaw.com
Website: www.sablaw.com
Cliff Muller practises exclusively in the area of federal tax law and concentrates
primarily on transactions with international tax implications.
Mr Muller’s practice focuses on analysing and structuring international transactions,
including acquisitions, dispositions, reorganizations, transfer pricing, repatriation
techniques, currency transactions and finance company arrangements. He is experienced
in the taxation of financial transactions, including interest rate swaps, currency swaps,
commodity swaps, debt offerings and hedging transactions. Mr Muller works regularly
with the Internal Revenue Service and Treasury Department regarding regulation
projects, formal rulings and informal advice and with Congressional Committee staffs
regarding the technical operation of statutory and bill language.
Mr Muller is a member of the American Bar Association’s Committee on Financial
Transactions and was the committee chairman for the Subcommittee on International
Financial Transactions. He is the author of numerous writings on international tax
subjects, including the BNA portfolio on Tax Aspects of Foreign Currency, and speaks
frequently before TEI, the American Conference Institute, the World Trade Institute
and other professional and trade associations. He was an associate professor of law at
the George Washington University National Law Center and taught a course entitled
“Special Problems in Corporate Taxation”, which addressed the issues involved with
taxable and non-taxable mergers, intra-group sales, consolidated returns, liquidations,
net operating loss carryovers and other corporate tax issues.
Mr Muller graduated from George Washington Law School in 1981 with high
honours, and from Bucknell University, magna cum laude, in 1978.
286 Guide to the World’s Leading Tax Advisers