Lawrence Sussman

Partner

Lawrence (Larry) H. Sussman is a partner in O'Melveny's Beijing office and a member of the Firm's Tax Practice.

Larry focuses on cross-border tax and transactional work involving China. He represents corporations and partnerships on the international tax aspects of mergers and acquisitions, financing transactions, and other corporate transactions in a variety of industries. Larry has been recognized by Chambers and Partners: Chambers Asia Guide (2008) as one of the five lawyers to be ranked under Band 1 as a leading tax lawyer in China.  He was also named a key China tax advisor by the International Tax Review in their 2006 Asia-Pacific client services poll, which surveyed more than 400 tax directors and executives. He has worked and written extensively on the development of Chinese tax laws for more than 13 years.

With more than nine years of practice in China, Larry also has extensive experience with nearly every core transactional discipline covered by the Firm's China practice. He frequently advises on multinational expansion into China, private equity transactions involving Chinese portfolios, cross-border transactions of Chinese enterprises and individuals, and numerous regulatory and practical doing business in China matters. These transactions include A-Share transactions, QFIIs, RMB funds, inversions, initial public offerings, inbound M&A, real estate, equity and contractual joint ventures, R&D centers, IP structuring, foreign exchange planning strategies, and market access and customs matters.

Professional Activities

Member, New York State Bar Association, Tax Section; Committee on Foreign Activities of U.S. Taxpayers and Committee on U.S. Activities of Foreign Taxpayers
Co-Author, Tax Management Portfolio, No. 957, Business Operations in the People’s Republic of China; CCH Tax and Customs Law Guide (2001-2002)
Co-founder, China Tax Forum, American Chamber of Commerce in Beijing
Correspondent, Tax Notes International (covering China)
National Reporter, International Bar Association, Taxes Committee (covering China)
Volunteer Advisor, China Intellectual Property Rights Advisory Program, American Bar Association
Editorial Board Member, China Tax Intelligence Magazine
Languages, English; Mandarin Chinese