Überblick
Michael J. Bruno advises multinational companies, funds, single family offices, and entrepreneurs on sophisticated US and international tax planning and transactions. He has extensive experience in advising clients in the technology, healthcare, life sciences, digital health, consumer products, FinTech and cryptocurrency, and sports and entertainment industries.
Michael regularly advises clients on mergers, acquisitions, restructurings, joint ventures, and divestitures in various business contexts. He has assisted clients with many international tax issues, including navigating anti-deferral (controlled foreign corporation (CFC) and passive foreign investment company) regimes, foreign tax credit planning, export planning, treaty planning, intellectual property migrations, tax-efficient cash repatriation strategies, and post-acquisition integration and implementation. He has extensive experience in advising clients in the technology, healthcare, life sciences, digital health, consumer products, FinTech and cryptocurrency, and sports and entertainment industries.
Michael also regularly advises entrepreneurial families on strategies for minimizing US income taxation with respect to their closely held businesses and investments, including qualified small business stock planning. Through comments and a presentation, Michael advocated on behalf of The Florida Bar Tax Section for Congress, the Internal Revenue Service, and the US Department of the Treasury to afford the Section 250 deduction to electing Section 962 shareholders that earn Global Intangible Low-Taxed Income, as well as reinstating the repeal of Section 958(b)(4) for CFC downward attribution.
He has written numerous articles on international tax planning and frequently submits comments on statutory and regulatory promulgations. As a strong proponent for pro bono legal services, Michael founded the Transactional Equal Justice Program with Legal Services of Greater Miami, which offers free legal advice to nonprofits and low-to-moderate income small business owners to help them launch a business.
Referenzmandate
- Represented Mr. Beast in transactional matters, including the opening of the Beast Land amusement park
- Represented Leo Messi in connection with the formation of the Más+ by Messi sports beverage business, an international joint venture between Mr. Messi and Mark Anthony Presents
- Represented Stephen Curry and Ayesha Curry in connection with a joint venture with PLEZi Nutrition
- Represented UiPath in its acquisition of Re:infer Ltd.
- Represented the Mittal family in its acquisition of the Boston Celtics
- Represented VB Spine in its acquisition of Stryker’s spine surgery division
- Represented Pango Group in its merger with Total Security
- Represented World Kinect Corporation on the sale of Avinode Group and a portfolio of aviation software to Hearst
- Represented Viscogliosi Brothers in its acquisition of a spinal implant business from Stryker
- Represented Ampersand Capital Partners in its investment in Vivitide and its subsequent merger with Biosynth Carbosynth, a UK-based KKR portfolio company, as well as numerous other cross-border acquisitions and mergers
- Represented Cordis in its acquisition of MedAlliance (Swiss)
- Represented WindRose Health Investors in cross-border business combination of Lykan Bioscience and RoslinCT
- Represented Merck KGaA in its acquisition of Exelead
- Represented W. R. Grace in a spinoff transaction in 40 countries, creating a new NYSE company in the process*
- Represented GCP Applied Technologies Inc. as international counsel on the sale of its Darex division in 32 countries to Henkel GmbH*
- Represented numerous entrepreneurs and co-founders on the divestiture of their businesses
- Represented several Fortune 100 companies in matters related to the digital economy
*Matter handled prior to joining the firm.
Auszeichnungen
- The Best Lawyers in America, Tax Law, 2021-2026, Corporate Law, 2021–2026, International Mergers and Acquisitions, 2021–2026
- Chambers USA, Tax, Band 2, 2019-2025
- Law360, Rising Star in Tax, 2025
- Legal 500 US, Recommended, 2025
- International Review Tax, World Tax, 2026
- Miami-Dade Bar, Circle of Excellence in Tax Law, 2025
- Florida Super Lawyers, Rising Star (Tax), 2017–2024
- Daily Business Review, On the Rise, 2024
- Recipient of 2024 Equal Justice Pro Bono Visionary Leader Award, Legal Services of Greater Miami, 2024
- Recipient of Advocates of Pro Bono Commitment Award, Miami Dade County Bar Association, 2016
Mitgliedschaften
- Adjunct Professor, Inbound Taxation, University of Miami School of Law
- Chair and Founder of Transactional Equal Justice Program, Legal Services of Greater Miami, Inc.
- President, Vice President, The Greater Miami Tax Institute
- Assistant Director, Co-Chair of Inbound Tax Committee, Florida Bar, Tax Section
Qualifikation
Education
New York University School of Law, LLM, 2013
University of Florida Levin College of Law, JD, cum laude, 2012
University of Central Florida, BSBA, Finance and Accounting, 2009
Admissions
Florida
New York
