Overview
Michael Bruno focuses his practice on advising multinational companies, funds and entrepreneurial families on sophisticated US and international tax planning and transactions. He has written numerous articles on international tax planning and frequently submits comments on statutory & 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 non-profits and low-to-moderate income small business owners, helping them to launch a business.
Michael regularly advises clients on mergers, acquisitions, restructurings, joint ventures and divestitures in a variety of business contexts. He has assisted clients with numerous international tax issues, including navigating anti-deferral (CFC & PFIC) regimes, foreign tax credit planning, FIRPTA, BEAT, FDII and 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 fields of technology, healthcare, life science and digital health.
Michael also regularly advises entrepreneurial families on strategies for minimizing US income taxation with respect to their closely held businesses and investments, which include Qualified Small Business Stock (QSBS) planning. Recently, through comments and presentation, Michael successfully advocated on behalf of the Florida Bar Tax Section for the IRS and Treasury to afford the Section 250 deduction to electing Section 962 shareholders that earn Global Intangible Low-Taxed Income (GILTI).
Recognitions
- The Best Lawyers in America, Tax Law and Corporate Law, 2021-2024
- Chambers USA (Tax), Florida, Band 3, 2022-2023
- Chambers USA (Tax), Florida, Up & Coming, 2020-2021
- Chambers USA (Tax), Florida, Associates to Watch, 2019
- Florida Super Lawyers, Rising Star (Tax), 2017-2024
- Daily Business Review, On the Rise, 2024
- Recipient of Advocates of Pro Bono Commitment Award, Miami Dade County Bar Association, 2016
Community
- 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
