Michael Orchowski
Michael Orchowski is European Counsel in Sullivan & Cromwell’s London office. His practice is concentrated on U.S. international taxation.
Mr. Orchowski has represented U.S. and non-U.S. banks, insurance companies, private equity firms and corporations, most frequently on cross-border mergers and acquisitions, financings and restructurings. Michael also provides advice on the U.S. federal income tax treatment of securities and complex financial products. In addition, he has been involved with the Foreign Account Tax Compliance Act since its 2010 enactment and has assisted major financial and nonfinancial groups in their efforts to comply with FATCA.
Michael has written, co-authored or contributed to a number of articles, bar reports and comment letters on a variety of tax topics, including FATCA, securities reopening’s and real estate mortgage investment conduits. Before qualifying as a lawyer, Michael spent four years as a scientist at Unilever.
Firm Overview:
Sullivan & Cromwell LLP provides the highest quality legal advice and representation to clients around the world. The results the Firm achieves have set it apart for more than 130 years and have become a model for the modern practice of law. Today, S&C is a leader in each of its core practice areas and in each of its geographic markets.
S&C’s success is the result of the quality of its lawyers, the most broadly and deeply trained collection of attorneys in the world. The Firm’s lawyers work as a single partnership without geographic division. S&C hires the very best law school graduates and trains them to be generalists within broad practice areas. The Firm promotes lawyers to partner almost entirely from among its own associates. The result is a partnership with a unique diversity of experience, exceptional professional judgment and a demonstrated history of innovation.
Clients of the Firm are nearly evenly divided between U.S. and non-U.S. entities. They include industrial and commercial companies; financial institutions; private funds; governments; educational, charitable and cultural institutions; and individuals, estates and trusts. S&C’s client base is exceptionally diverse, a result of the Firm’s extraordinary capacity to tailor work to specific client needs.
S&C comprises more than 875 lawyers who serve clients around the world through a network of 13 offices, located in leading financial centres in Asia, Australia, Europe and the United States. The Firm is headquartered in New York.
