Overview
Michael Silva focuses his practice on international tax law, with an emphasis on US investment structures, cross-border transactions, tax treaty planning and US activities of foreign banks. He has significant experience forming investment funds and advising family offices. Michael currently serves as head of the Miami Tax practice and co-head of the Latin America practice.
Michael also advises Brazilian and Asian investors on investments in US real estate projects, and assists multinational corporations on establishing a business presence in the United States.
Maintaining an active private client practice, Michael regularly advises families on trusts and private trusts companies and other techniques to transfer wealth and business assets. Michael advises foreign clients on the US income, estate and gift tax consequences of alternative inbound investment structures while utilizing income, estate and gift tax treaties to minimize tax and regulatory burdens. He coordinates the formation of foreign trusts, corporations and advises clients the US reporting requirements imposed on foreign trusts with US beneficiaries. Michael also assists international banks and trustees on dealing with US clients.
Michael represents financial institutions, insurers, broker-dealers, custodians, funds, fund advisers and managers, trust companies and other financial intermediaries in connection with the requisite protocols and procedures to validate compliance with FATCA requirements.
Michael is board-certified by the Florida Bar in Tax Law and in International Law, and is a Certified Public Accountant. Michael previously served as adjunct professor of Law in the University of Miami Law School Graduate Tax Program.
Recognitions
- The Best Lawyers in America, Tax Law, Miami, 2024
- Chambers USA, Tax, 2021–2023
- Chambers High Net Worth, Florida: Private Wealth Law, 2017–2023
- Legal 500 US, 2021 and 2022
- Turnaround & Workouts, Bankruptcy Tax Specialists in the Nation’s Major Law Firms, 2022 to 2023
- Daily Business Review, Most Effective Lawyers 2020 – Tax
- Ranked in Florida Chambers
- Latin Lawyer 250
- Global Directory of Who’s Who
- Florida Super Lawyers
- South Florida 40 Under 40, 2008
Community
- University of Florida Law Alumni Tax Advisory Committee, LLM Tax Programs, 2021-Present
- Brazilian-American Chamber of Commerce (Florida Branch), trustee member
- University of Florida, Levin College of Law Board of Trustees
- Florida International Bankers Association
- Board of Directors, 2013 to 2020
- Legal/Regulatory Committee, member
- Asia Markets Committee, member
- Hong Kong-Miami Trade Association, member
- Miami Lighthouse for the Blind, Inc., chairman-emeritus of the board of directors
- Florida Bar Association, member
- International Bar Association, member
Credentials
Education
University of Florida Frederic G. Levin College of Law, JD and MAcc, 1994
University of Florida Warrington College of Business, BS, 1990
Courts/Agencies
US Tax Court
Admissions
Florida
Languages
English
Portuguese
Spanish
