AREAS OF PRACTICE


Mr. Winston structures and analyzes complex cross-border transactions that involve Latin America and Europe.  He has spent most of his career practicing in large international law firms.  He focuses primarily on international tax planning while also considering a wide range of corporate and customs/trade issues. Mr. Winston’s clients regularly engage him to assist with the following tax-related issues:

​MIAMI, FLORIDA (USA)

​Phone: +1.305.668.5395
Mobile: +1.786.344.5222 
​Richard@winstonlegalgroup.com

PUBLICATIONS

ACHIEVEMENTS AND AWARDS

  • Listed as a Leading Latin American lawyer in Chambers Latin America: Latin America's Leading Lawyers for Business (Latin America Corporate/M&A) (2011-2019) 
  • Listed as a leading Latin American lawyer in Chambers Global: The World's Leading Lawyers for Business (Latin ​American M&A/Corporate) (2011-2019)
  • Listed as a leading Latin American lawyer in Chambers USA:  America's Best Lawyers and Law Firms (Latin American Investment-Florida) (2011-2014, 2017-2018)
  • Listed as a leading U.S. international tax lawyer in Chambers Global: The World's Leading Lawyers for Business (2009- 2014) (U.S. International Tax--Band 2) 
  • Listed as a Foreign Legal Expert in Brazilian Taxation Based in the United States in Chambers Global: The World's Leading Lawyers for Business (2012-2014) 
  • Listed in Latin Business Chronicle’s “Top 50 Foreign Lawyers in Latin America” (2012-2015)
  • Listed in Latin Business Chronicle’s “Top 100 Foreign Lawyers in Latin America” (2015-2023)
  • Listed in the Euromoney Guide the World’s Leading Tax Advisors, Seventh Edition (2009-2015)
  • Listed in the International Who's Who of Corporate Tax Lawyers (2009-2023) ​
  • Best Lawyers in America (Tax) (2012-2014)
  • Listed as a leading “Local-market” Florida tax practitioner in Chambers USA (2005-2011, 2022)
  • Conference Chair, International Fiscal Association (IFA USA) USA/Brazil Joint Branch Meeting (2010)
  • ​Conference Chair, International Fiscal Association (IFA USA) Annual Meeting (2016)
  • ​​2019 Miami Daily Business Review (American Lawyer publication) “Corporate Trailblazer Award” to recognize Mr. Winston’s longtime client representation of the State of Delaware on Delaware LLC matters in Latin America.

PRESENTATIONS​

​​ADMISSIONS

  • Bar of District of Columbia
  • Bar of Florida
  • Bar of Virginia (Associate Member)
  • International Fiscal Association (USA Branch), Executive Committee Member, Vice President of Memberships, and Regional Vice President, Florida Region
  • American Bar Association, Section of Taxation (Conference Co-Chair, Latin American Tax Strategies Conference)


  • LL.M., New York University School of Law, 1995, (taxation)
  • J.D., University of Virginia School of Law, 1994, (Editor, Virginia Law Review; Executive Editor, Virginia Tax Review)
  • B.A., University of Virginia, 1990, (with high distinction)
COMMENTARIES AND QUOTATIONS

Mr. Winston has been recognized by leading legal ranking guides such as Chambers, Euromoney’s Expert Guides, Who’s Who Legal, and Best Lawyers. Chambers Latin America has noted, “He translates legal concepts and issues into a commercial language, so that all parties involved can have meaningful dialogue on complex business and legal challenges."

WINSTON LEGAL GROUP

Mr. Winston represents both U.S. and non-U.S. multinational corporations. His clients include Global 500 companies, large corporations, investment funds, venture capital companies, and government agencies. He favors the implementation of tax efficient structures that allow his clients lawfully direct their cash flows to tax-favored jurisdictions, often with the assistance of worldwide tax treaty networks. Mr. Winston is frequently asked to provide planning ideas to non-U.S. companies that are conducting business with no connection to the United States. Mr. Winston has created a network of the top tax and corporate lawyers outside the United States to assist him with the implementation of his cross-border structures and corporate governance planning. Domestically, clients engage Mr. Winston to assist with GILTI planning, foreign tax credit planning, tax deferral techniques, withholding tax obligations, U.S. "choice of entity" decisions, repatriation planning, transfer planning, transfer pricing issues, tax treaty analysis, intellectual property development, and "Subpart F" issues.

RICHARD L. WINSTON

PROFESSIONAL BACKGROUND

EDUCATION

  • Tax Efficient Cross-Border Structuring and Cash Flow Management
  • Manufacturing and Distribution of Goods (Supply Chain Structuring), Including Buy/Sell and Licensing Models
  • Cross Border Provision of Services, Including Outsourcing Models
  • ​GILTI, FDII, BEAT, and Section 965 Issues
  • Brazilian ICMS, IPI, ISS, PIS/COFINS, CIDE, II, FIPs, IOF, and Special Importation Regimes (e.g., FUNDAP)
  • Tax Treaty Planning and Interpretation​​​​​
  • Value Added Tax (VAT) Management and Planning
  • Latin American Customs and Importation Regimes (MERCOSUR and ALADI)
  • Latin American Free Trade Zone Regimes
  • Initial “Choice of Entity” and Corporate Governance Planning
  • Export and Currency Exchange Controls (e.g., Venezuela and Brazil)
  • Financing and Licensing Structures
  • Acquisitions, Dispositions, and Mergers
  • International Tax Planning with U.S. LLCs and other Tax Transparent Vehicles

PROFESSIONAL/CIVIC ACTIVITIES

  • Latin Business Chronicle
  • Latin Lawyer
  • Valor Economico (Brazil)​
  • JOTA (Brazil)
  • Tax Notes
  • Tax Notes International​​​​

    ​


​​

  • Panel Chair, "Tax Planning with Tax Treaties and Bilateral Investment Treaties," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2023)
  • Panel Chair, "Supply Chain Tax Planning in Latin America for Multinational Corporations," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2022)
  • Panel Chair, "Corporate Tax Structuring with Intellectual Property in Latin America," ABA/IBA/IFA Latin American Tax Strategies Conference (Virtual) (2021)​ 
  • ​Panel Chair, "Tax Planning for Cryptocurrency and Blockchain Transactions in Latin America," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2019)
  • Panel Chair, "The Effects of U.S. Tax Reform on Latin American Tax Planning,"​​​​​ Latin Lawyer Tax Summit, Miami, FL (2018)​​
  • ​Panel Chair, "Outbound M&A Transactions by Latin American Multinational Corporations," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2018)
  • ​Speaker, “Delaware Corporate Governance and Delaware Cross-Border Structures,” Presentation at the Colombian Superintendencia of Companies (Representing the Office of the Secretary of State of Delaware), Bogota, Colombia (2018)
  • Speaker, “Impact of U.S. Tax Reform on U.S. Corporate Subsidiaries Operating in Brazil,” Event Sponsored by Machado Meyer Advogados, Sao Paulo, Brazil (2018)
  • ​Speaker, "Global Tax Enforcement Trends in Latin America,"​​​​​ Latin Lawyer Tax Summit, Miami, FL (2017)​​
  • ​Panel Chair, "U.S. Tax Reform and Colombian Tax Investments into the United States," International Fiscal Association USA/Colombia Joint Branch Meeting, Bogota, Colombia (2017)
  • Panel Chair, "Repatriation of Cash by U.S. Multinational Corporations from Latin American Subsidiaries," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2017)
  • Panel ​​​​Chair, "Foreign Currency Management in Latin America," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2016)
  • Speaker, "Latin American M&A Opportunities,"​​​​​ Latin Lawyer Tax Summit, Miami, FL (2016)
  • Speaker, "Cross Border Financing and Cash Pooling in a Post-BEPS Environment," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2015)
  • Speaker, "Recent Treaty Issues Throughout Latin America," Taxation of Cross Border Acquisitions and Financings in Latin America, Teal Education Conference, New York, NY (2014)
  • ​​​Speaker, “Tax Treaties: Avoidance of Double Taxation vs. Forced Exchange of Information,” ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2014)
  • Speaker, “Tax Structuring with Bilateral Investment Treaties,” 2013 Kiev Arbitration Days: Think Big! Conference, Kiev, Ukraine (2013)
  • Panel Chair, “Tax Treatment of Cross-Border Services in Latin America (Including Electronic Services),” ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2013)
  • Panel Chair, "Trends in Interpretation and Application of Double Taxation Treaties and Their Impact on Planning," ABA/IBA/IFA Latin American Tax Conference, Miami, FL (2012)
  • Speaker, “Investment in Infrastructure Debentures in Brazil,” Brazilian-American Chamber of Commerce (New York), New York, NY (2012)
  • Panel Chair, "Outbound Tax Planning for Companies Headquartered in Latin America Investing into Other Jurisdictions," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2011)
  • P​anel Chair, U.S. "Inbound Tax Planning From Mexico," International Fiscal Association USA/Mexico Joint Branch Meeting, Chicago, IL (2011)
  • Speaker, "Corporate and Tax Treatment of Delaware LLCs," Presentation Organized by the Secretary of State of Delaware (Client), Ordem dos Advogados do Brazil, São Paulo, Brazil (2011) ​
  • Panel Chair, "Current Events in Brazilian and Mexican Tax Planning," ABA Tax Section Mid-Year Meeting, Boca Raton, FL (2011)
  • Panel Chair, "Transparent Entities in Latin America," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2010)
  • Panel Chair, "Brazilian Tax Blacklisting and Other Tax Favored Regimes," International Fiscal Association USA/Brazil Joint Branch Meeting, Miami, FL (2010)
  • Speaker, “Brazilian Tax Blacklisting and Delaware LLCs," Brazilian-American Chamber of Commerce (New York), New York, NY (2009)
  • Panel Chair, "Anti-Abuse Provisions in Latin American Tax Planning," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2009) ​
  • Speaker (2 Panels), "Cross-Border Investments into Brazil," IFA Brazil (ABDF) Annual Meeting, Sao Paulo, Brazil (2009)
  • Panel Chair, "Distribution of Products into Latin America," ABA/IBA/IFA Latin American Tax Strategies Conference, Miami, FL (2008)
  • Speaker, "M&A Tax Planning in Latin America (Including the Use of European Holding Company Structures),” CITE International Tax Conference, Miami, FL (2008 and 2009) (Top 5% Speaker Award)
  • Sole Presenter, "Investing into Colombia from Spain under the New Spain-Colombia Tax Treaty," IFA Colombia, Bogota, Colombia (2006)
  • Speaker, "Choice of Entities in International Tax Planning," Florida Bar International Law Section (2005)​                           ​​
  • "The Tax System in Brazil is Complex and Requires Complete Change," JOTA Brazil (Written in Portuguese), January 11, 2018.
  • ​"U.K. Supreme Court Clarifies the U.K. Tax Treatment of Delaware LLCs—A Favorable Decision for Delaware," State of Delaware Corporate Blog, July 2015.
  • ​"Foreign Investment in Latin America -- Opportunities and Challenges -- Roundtable," Financier Worldwide Magazine, November 2014.
  • "Repatriation Redox:  Will History Repeat Itself?" Tax Notes, August 15, 2011
  • "Introductory Chapter on Latin American Taxation," BNA Global Tax Guide, 2010
  • "Brazilian Tax Favored Regimes," Co-Author in Book Published by Mattos Filho Veiga Filho, Marrey Jr. e Quiroga Advogados, Sao Paulo, Brazil, 2010​
  • "Brazilian Tax Authorities Issue Controversial 'Tax Blacklist' which Includes the United States Limited Liability Company," Tax Alert (Republished in Latin Business Chronicle), June 9, 2010
  • "The Future of Tax Havens and Recent Brazilian Anti-Tax Avoidance Measures," Presented to the Brazilian-American Chamber of Commerce, July 7, 2009
  • Foreigner’s Legal Guide to Doing Business in the United States, 210 page book
  • U.S. Chapter: Butterworth’s Tolley International Tax and Investment Service, 2004
  • "Comments to the Proposed U.S. Treasury Regulations under Internal Revenue Code Section 1446," Tax Notes Today, March ​12, 2004
  • "What is Section 1504(a)(4) Preferred Stock?" Tax Notes, July 7, 1997
  • "Shareholder Guarantee of S Corporation Debt: Matching the Tax Consequences with Economic Reality," 81 Va. Law Rev. ​223, 1995 (Reprinted with major revisions in Tax Notes; November 1995)