H. David Rosenbloom

Mr. Rosenbloom's major areas of practice include international tax planning and controversies, including transfer pricing and advance pricing agreements, the foreign tax credit and subpart F, tax treaty issues and competent authority proceedings, financial products and financial institutions, taxation of all forms of inbound investment, and individual tax compliance in a cross-border context.

Mr. Rosenbloom has served as a Tax Policy Advisor for the US Treasury, the OECD, US AID, the International Monetary Fund, and the World Bank in Eastern Europe and the Baltic countries, the former Soviet Union, Senegal, Malawi, and South Africa. He has consulted with and advised foreign governments and international organizations on international tax matters. Mr. Rosenbloom has served as an expert witness in international tax disputes in the United States, Canada, New Zealand, Norway, and Australia, and in arbitrations under bilateral investment treaties.

Mr. Rosenbloom has also written extensively on international and comparative tax topics. His most recent writings discuss the intersection of U.S. tax reform, U.S. tax treaty policy, and the OECD Project on Base Erosion and Profit Shifting.

Bar & Court Admissions

• New York
• District of Columbia
• District of Columbia Court of Appeals
• U.S. Bankruptcy Court, District of Columbia
• U.S. District Court, District of Columbia
• U.S. Supreme Court
• U.S. Tax Court

Education

J.D., Harvard Law School, 1966, magna cum laude, President, Harvard Law Review, Vol. 79

Fullbright, University of Florence, Florence, Italy, 1963

A.B., Princeton University, 1962, summa cum laude

Experience

• United States v. Semler, 883 F.2d 832 (9th Cir. 1989)
• Lama Holding Co. v. Shearman & Sterling, No. 89 CIV 3639 (S.D.N.Y. May 24, 1989)
• Williams v. J.P. Morgan & Co., Inc., 296 F. Supp. 2d 453 (S.D.N.Y. 2003)
• Knights of Columbus v. Her Majesty The Queen, 2008 TCC 307 (May 16, 2008)
• BNZ Investments Limited, et al. v. Commissioner of Inland Revenue, (2009) 24 NZTC 23,582 (HC)
• 4145356 Canada Limited v. Her Majesty The Queen, 2011 TCC 220 (April 21, 2011)
• Levion v. Societe Generale, 822 F. Supp. 2d 390 (S.D.N.Y. 2011)
• Resource Capital Fund III LP v. Commissioner of Taxation, New South Wales Registry, Federal Court of Australia, General Division, File No. NSD638/2011
• Fairfax Financial Holdings Limited and Crum & Forster Holdings Corp. v. S.A.C. Capital Management, LLC, No. L 002032 06 (N.J. July 26, 2006)
• Hulley Enterprises Limited, et al. v. The Russian Federation, Permanent Court of Arbitration Case Nos. AA227, AA226, AA228
• KPMG LLP and Southard v. Minister of National Revenue, Federal Court of Canada, Court Files No. T 1244 12, T 1245 12
• Delia Moog, et al. v. Minister of National Revenue, Federal Court of Canada, Court File No. 1250 12
• National Grid Holdings, Inc. v. Comm’r of Revenue, Nos. C292287, C292288, C292289 (Mass. App Tax Board June 4, 2014)
• Stop & Shop Supermarket Co. v. Comm’r of Revenue, Nos. C287538, C296740, C309860, C304574 (Mass. App. Tax Board 2013)
• Salem Fin., Inc. v. United States, 134 Fed. Cl. 544 (2017)
• Santander Holdings USA, Inc. v. United States, No. 09 cv 11043, 2010 WL 5889019 (D. Mass. Dec. 13, 2010)
• In re UniCredit S.p.A., DTA No. 824103 (N.Y. Div. Tax App. Nov. 7, 2013)
• Chevron Australia Holdings Pty Ltd v. Commissioner of Taxation of the Commonwealth of Australia, Federal Court of Australia, General Division, File No. NSD569 578 of 2012
• The Public Prosecution Authority v. Einar Brask et al., Oslo Tingretts Sak NR. 11 104857MED OTIR/01
• Pfizer, Inc. v. Amgen, Inc., American Arbitration Association, Commercial Arbitration Tribunal, No.13-122-Y-02285-12
• Merck & Co., Inc. Merck Frosst Canada & Co., Merck Frosst Canada Ltd., Syngenta Limited, Astrazeneca UK Limited, and Astrazeneca Canada Inc. v. Apotex, Federal Court of Canada, File No. T 2792 96
• Overseas Shipholding Group, Inc. v. Proskauer Rose, LLP, No. 650765/2014 (N.Y. Sup. Ct. Mar. 11, 2014)
• Howe Investments Ltd. v. Quarles & Brady LLP, No. 3:14 cv 01436 (S.D. Cal. June 13, 2014)
• Gumm v. Molinaroli, No. 2:16 cv 01093 (E.D. Wis. Aug. 16, 2016)
• Cairn Energy PLC, Cairn UK Holdings Limited v. The Republic of India, Arbitration Under the United Nations Commission on International Trade Law Rules 1976 (2018)
• Busher v. Barry, Jr., No. 14 cv 4322 (E.D.N.Y. June 16, 2014)
• In the Matter of Lehman Brothers International (Europe) (In Administration), No. 7942 of 2008, In the High Court of Justice, Chancery Division, Companies Court
• Vedanta Resources Plc v. The Republic Of India, Uncitral Arbitration Rules of 1976
• Kone Inc. v. L'Agence du Revenu Du Quebec, No. 500 80 028109 149, Administrative Appeal, Quebec Court (Civil Division)
• Seadrill US Gulf LLC, et al. v. BP Exploration & Production, Inc., In the Matter of an AAA Commercial Arbitration, ICDR Case No. 01 19 0003 0191
• Axiata Investments (UK) Limited and Ncell Private Limited v. Nepal, ICSID Case No. ARB/1915
• KrisEnergy Bangladesh Limited v. People’s Republic of Bangladesh and Bangladesh Oil, Gas and Mineral Corporation, ICSID Case No. ARB/22/4
• Mylan Australia Holding Pty Ltd v. Commissioner of Taxation, Federal Court of Australia proceeding VID 770 of 2021 (4048373)[NRF APAC.FID3159213]
• PepsiCo, Inc. and Affiliates v. Illinois Department of Revenue, et al., Circuit Court for the Seventh Judicial District, Sangamore County, Illinois, No. 2022TX000155
• West Fraser Cdn Ventures Ltd v. His Majesty the King and West Fraser Cdn Ventures (2015) Ltd v. His Majesty the King, Tax Court of Canada, 2021-1910, 1911 (IT) G
• John Tavares v. His Majesty the King, 2024-212(IT)G, Tax Court of Canada
• Patrick Marleau v. His Majesty the King, 2024-1865(IT)G, Tax Court of Canada

Honors & Recognitions

Chambers USA, 2008-2013; Senior Statesmen, 2014-Present

Chambers Global, 2009-2012; Senior Statesmen, 2016-2021

The Legal 500, Hall of Fame, 2018; Recommended, 2010-2014, 2017-Present; Leading Lawyer, 2013-2023

The Legal 500, Top-Tier Firm, Tax - US Taxes - Contentious, 2010, 2015-Present

The Legal 500, International Tax Team of the Year, 2014-2015

Best Lawyers in America, 1989-Present

Expert Guides' The Best of the Best, 2009, 2011-2013, 2015

Expert Guides' World's Leading Tax Advisers, 2012, 2014

Super Lawyers, Washington, D.C., 2008-Present

The Washingtonian, Top Lawyers in D.C., 2009, 2011-2012, and 2015

Martindale-Hubbell® AV® Preeminent™

ITR World Tax, Highly Regarded, Tax Controversy, 2020

Who's Who Legal, Corporate Tax, Recommended, 2018-Present; Thought Leader - Corporate Tax 2019-2020

International Tax Counsel and Director, Office of International Tax Affairs, U.S. Department of Treasury, 1978-1981

Law Clerk, Honorable Abe Fortas, U.S. Supreme Court, 1967-1968

Assistant, Honorable Arthur Goldberg; U.S. Mission to the United Nations, 1966-1967

Professional Activities

• James S. Eustice Visiting Professor of Taxation and Director of International Tax Program, New York University School of Law
• Lecturer on international taxation at Harvard, Stanford, the University of Pennsylvania, and Columbia Law Schools, and at universities in Sydney, Vienna, Melbourne, Milan, Padua, Bergamo, Bologna, Bari, Leiden, Mexico City, Mainz, Heidelberg, Neuchatel, Lisbon, and Rio de Janeiro
• Instructed at the University of Pretoria, the Universita del Piemonte Orientale, the Max Planck Institute in Munich, Seoul National University, University of Amsterdam, the Public Finance Training Center in Taipei, and the OECD Multilateral Training Centres for Tax Offices from CIS and Eastern European Countries in Vienna, Ankara, and Budapest

Other Professional Affiliations

Member, International Fiscal Association
Member, U.S. Council for International Business
Member, Board of Directors, Tax Analysts