Javier G. Salinas
**** ***** ****** ***., ** #*20 . Washington, DC 20005 . 202-***-**** .
******.*.*******@*****.***
EXPERIENCE
Ernst & Young, LLP, National Tax Department, Washington, DC
September 2007 to Present
Manager. As part of the International Tax Services group, advise
multinational corporations and draft tax opinions, IRS Chief Counsel ruling
requests, and technical memoranda on various aspects of international tax
planning, including outbound transfers of property under section 367, stock
migration transactions under section 7874, international reorganizations,
anti-deferral provisions under Subpart F, application of tax treaty
provisions and limitations on benefits, inbound tax and withholding issues
under section 1442, and foreign tax credits; prepare firm educational
materials on technical subjects; and draft technical summaries of Treasury-
issued guidance for firm practice offices and clients.
Office of Associate Chief Counsel (International), Internal Revenue
Service, Washington, DC July 2003 to
August 2007
Attorney-Advisor. Interpreted tax treaties and tax information exchange
agreements (TIEAs); participated in TIEA negotiations; assisted in the tax
information exchange process, including acting as lead counsel for
negotiations with the Costa Rican Ministry of Finance; drafted memoranda on
various inbound and outbound international tax issues arising under the
Internal Revenue Code such as on source, residency, and withholding;
drafted taxpayer guidance on U.S. competent authority procedures; conducted
legal research on various domestic and foreign tax law issues, statutes,
and administrative guidance; advised the U.S. competent authority on
international tax and cross-border litigation matters.
United States Department of the Treasury, Washington, DC
June 2006 to April 2007
Senior Advisor to the General Counsel (on detail). Reviewed, briefed, and
advised on U.S. tax guidance, including regulations concerning source of
income, corporate reorganizations, carryover of tax attributes, transfer
pricing for services, allocation of foreign tax expenditures, previously
taxed earnings and profits, currency gain/loss for qualified business
units, treatment of subsidiary stock within consolidated groups, and
reporting requirements; advised on new U.S. income tax treaties with
Belgium and Bulgaria; reviewed for General Counsel clearance proposed
testimony before Congress and correspondence of the IRS and the Office of
Tax Policy on matters such as money service businesses and Bank Secrecy Act
compliance, IRS tax shelter initiatives, tax patents, executive
compensation and backdating of stock options, corporate compliance, and
reduction of the tax gap; advised on tax and other matters in providing
legal support to the Secretary and Deputy Secretary.
The Honorable Juan F. Vasquez, United States Tax Court, Washington, DC
April to July 2003
Attorney-Advisor. Conducted legal research, analyzed briefs, and drafted
opinions on various issues; participated in conference calls with the
parties; reviewed judicial memoranda on issues contested among the judges
and discussed issues with judge in preparation for court conference
deliberations; served as legal intern from May to July 1998.
The Honorable Filemon B. Vela, United States District Court, Brownsville,
Texas July to September
2002
Law Clerk. Conducted legal research; briefed judge on cases and legal
issues; drafted opinions, memoranda, and orders; attended trial proceedings
and pretrial conferences.
CLERKSHIPS/INTERNSHIPS
The Honorable Lynn N. Hughes, United States District Court, Houston, Texas
Fall 1998
ICC International Court of Arbitration, Paris, France
July to August 1998
Martin & Maynadier, Paris, France
July 1997
Von Wobeser y Sierra, S.C., Mexico City, Mexico
May to July 1997, Summer 1996
EDUCATION
Boston University, Boston, Massachusetts
May 2002
Master of Laws in Taxation
University of Houston, Houston, Texas
August 1999
Juris Doctor and Master of Business Administration, Concentration in
Finance
The University of Texas, Austin, Texas
December 1994
Bachelor of Arts in Spanish
HONORS/ACTIVITIES
Government of Spain - Young Hispanic Leaders Program, Santander and Madrid,
Spain, June 2006
Judge James DeAnda Scholarship Award Recipient, May 1997
Tulane Institute of European Legal Studies, Universit Panth on-Assas,
Paris, France, July 1997
University of Houston Mexican Legal Studies Program, Universidad Nacional
Aut noma de M xico, Mexico City, Mexico, June 1996
Hispanic Law Students Association, President 1996-97, Member 1995 to 1999
LECTURES/PUBLISHED WORK
American University Washington College of Law, Washington, DC
March and October 2005
Guest Lecturer. U.S. Tax Considerations of Doing Business in Latin America.
The OECD Tax Competition Initiative: A Critique of its Merits in the Global
Marketplace, 25 HOUS. J. INT'L L. 531 (2003).
LANGUAGES/MEMBERSHIPS/INTERESTS
Fluent in Spanish, Highly Proficient in French
Member of the State Bar of Texas (1999), District of Columbia Bar (2000),
State Bar of California (2005); District of Columbia Bar, Member, Board of
Governors (2008-Present), Secretary (2008-2009); Hispanic Bar Association
of the District of Columbia, Treasurer (2007-2011)
Interests include wine collecting, traveling, and gourmet cooking