Michael Bruno focuses his practice on domestic and international tax planning for multinational companies, funds, and entrepreneurial families. Michael 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 corporate clients and funds on mergers, acquisitions, restructurings and divestitures in a variety of business contexts. He has assisted companies with a number of international tax issues, including intellectual property migrations, BEAT, Subpart F, GILTI, and FDII planning, foreign tax credit planning, FIRPTA, treaty planning, tax-efficient cash repatriation strategies and post-acquisition integration and implementation. Michael also has experience in advising companies on complex cross-border tax matters involving technology, digital goods and services.
Michael also regularly advises entrepreneurial families on strategies for minimizing US income taxation with respect to their closely held businesses and investments. 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”).
- Chambers USA (Tax), Florida, Band 3, 2022
- Chambers USA (Tax), Florida, Up & Coming, 2020 – 2021
- Chambers USA (Tax), Florida, Associates to Watch, 2019
- The Best Lawyers in America, Tax Law, 2021 – 2023
- Florida Super Lawyers, Rising Star (Tax), 2017 – 2022
- Recipient of Advocates of Pro Bono Commitment Award, Miami Dade County Bar Association, 2016
- 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