Luc Moritz

Partner

Luc Moritz is a partner in O'Melveny's Los Angeles office and a member of the Tax Practice. Luc's work involves tax issues arising in international transactions, both inbound and outbound, on matters ranging from financings to joint ventures and mergers and acquisitions. Luc has also done substantial work in the area of tax-exempt financings for major infrastructure developments in the US.

Illustrative Professional Experience

• Regular outside tax adviser for private equity arm of large Swiss financial institution 
• Regular outside tax adviser for global tax-exempt sports organization in relation to large US and non-US sponsorship and broadcasting agreements
• Regular outside tax adviser for US financial arm of large Japanese automobile manufacturer
• Advised publicly-traded US based software company in connection with a strategic global hardware joint venture with a Chinese conglomerate
• Represented various private equity houses regarding investments and exits in China
• Structured inversion transactions for various China-focused technology companies
• Assisted US sponsor in relation to the tax structuring of its Japanese distressed real estate funds
• Advised US parties to Japanese joint venture in the advisory, operating, and financial services industry
• Represented movie studio in connection with various television channel joint ventures in New Zealand, India, Turkey, and Israel
• Represented movie studio in connection with tax-efficient, cross-border hybrid financing of various motion picture and television programs
• Structured first substantial US acquisition on behalf of large European publicly-traded private equity house
• Analyzed and executed cross-border hybrid debt financing of multi-billion dollar US acquisition by European multinational in the medical device industry
• Represented publicly-traded offshore software company in connection with US$9 billion acquisition of US business and in connection with substantial US transfer pricing audit
• Represented transportation authority in Southern California in connection with the development of a US$2.5 billion transportation corridor and successfully handled one-of-a-kind property tax litigation related to the same project
• Advise various start-up and established technology companies in relation to tax-efficient structuring of non-US operations and exploitation of intellectual property

Professional Activities

Admitted to Practice, US District Court, Central District of California; US Court of Appeals, Ninth Circuit
Member, American Bar Association, Tax Section (committee on US activities of foreigners and tax treaties); Los Angeles County Bar Association, Section of Taxation
Council Member, International Fiscal Associations USA Branch
Past Chair, Foreign Tax Committee, Los Angeles County Bar Association, Section of Taxation; Corporations Committee, Los Angeles County Bar Association, Section of Taxation
Author, “Justice Structurelle et Droit Suisse” (comparative analysis of US and Swiss constitutional systems)
Co-Author, “Anti-Morris Trust Legislation: Common Plan, Plan, and NonPlan Factors, and Letter Rulings,” 1999 TNT 125-42
Speaker, Fifth Annual Tax Planning Strategies – U.S., Europe, & London, “Structured Finance-Recent Developments” (2005)
Honors, Recognized as a leader in all aspects of international taxation, including Mergers and Aquisitions, in "World Tax 2008," International Tax Review's annual assessment of the world's leading tax firms (2008); "highly recommended individual" in PLC Which Lawyer Yearbook (2008) 
Languages, French