Lou Berger has significant experience in international tax planning, M&A, and tax controversy and is consistently recognized as a leading tax lawyer by all major publications, including The Legal 500, Chambers Europe, and Who's Who Legal: World's Leading Corporate Tax Lawyers.
Lou has long-standing trusted relationships with a number of the largest U.S. multinationals and represents them on planning, (multilateral) audits, and international tax controversies. He is very engaged in EU and OECD (Organisation for Economic Co-operation and Development) changes, including BEPS (base erosion and profit sharing), ATAD (Anti-Tax Avoidance Directive), State aid, and DAC6 (EU Directive on Administrative Cooperation), and proactively counsels clients on related risks and implications.
Representative tax planning work highlights include: numerous corporate reorganizations for multinationals; counseling clients on strategic transfer pricing, particularly related to IP and treasury activities following BEPS and ATAD; and advising corporations and private equity clients on international holding structures.
Representative tax dispute resolution engagements include: strategic counsel to a U.S. multinational on pan-EU multilateral control; representing a Dutch multinational on a major tax dispute and settlement; and representing various U.S. multinationals on private equity, transfer pricing, and withholding tax disputes across Europe.
Lou also regularly acts as tax counsel on cross-border M&A transactions as highlighted in his experience list.
Lou began his practice as an international tax attorney in Amsterdam in 1997. He spent two years working in London and six years working in New York before returning to Amsterdam. He is a member of the ABA and the IFA (International Fiscal Association) and speaks regularly at tax conferences.
- September 19, 20192019 Annual Conference of Marques
- April 13, 201818th Annual Tax Planning Strategies U.S. and Europe conference of the ABA, IFA US branch, and IBA
- April 27, 2016International Tax Seminar for Detroit Chapter of Tax Executives Institute
- March 15, 2016US-EU Tax Planning: Issues and Opportunities
- March 8, 2016U.S. - Spain Cross Border Tax Update, Jones Day Madrid
- February 22, 2016Taxation and European Union State Aid Law: The European Commission's Investigation Into Whether Certain Tax Rulings Constitute State Aid
- June 22-23, 2015A European perspective: State Aid Investigations, BEPS, Exchange of Tax Rulings, Disclosure of CbC Reports | Tax Executives Institute (TEI) Conference
- June 12, 2015Comparative study of the tax treaties of The Netherlands, Luxembourg and Belgium with the United States | International Fiscal Association (IFA) Benelux meeting
- June 3, 2015Global Insights: The Future of M&A, Inversions, BEPS, etc.
- April 22, 2015US/Netherlands Tax Planning: Issues and Opportunities
- March 2015BIO Conference on International Taxation in the Biopharmaceutical Industry, IP Regimes in Europe
- February 9-10, 20154th Annual IBA Tax Conference: Current International Tax Issues in Cross-Border Corporate Finance and Capital Markets
- February 24, 2014Joint Current Developments Panel, American Bar Association, Section of Taxation
- February 24, 2014Current International IP Tax Issues - BEPS, patent boxes and more, American Bar Association
- February 27, 2013International Fiscal Associations, Joint Meeting of the USA and Netherlands branches
- June 11-12, 2012IP Taxation in the Netherlands and Luxembourg, BNA Bloomberg | CITE, Taxation of Intellectual Property Conference
- May 11, 2012U.S. Private Equity Fund Outbound Transaction Structuring, American Bar Association, Tax Section
- February 17, 2012Special Taxes on Financial Institutions and Transactions, American Bar Association, Tax Section
- May 6, 2011Tax Planning for “Inbound” Licensing of Intellectual Property, American Bar Association, Tax Section,
- October 21, 2010European Holding Company Regimes, International Fiscal Association, New England Region
- June 8, 2010The (Im)Proper use of Holding Companies, International Tax Institute
- University of Amsterdam (Law Degree 1997)
- Chambers Europe (2017): "extremely knowledgeable on the details of tax law and how to plan and adapt for future legislation"
- Dutch and English