Mitchell Weiss

Practice Areas

\Mitch Weiss is a partner in the firm’s Tax practice group, focusing on a broad range of domestic and cross-border transactions and global tax planning opportunities. Working with his partners throughout the world, Mitch assists private equity and sovereign wealth funds, domestic and foreign multinationals, and state-owned enterprises in identifying, designing, negotiating, and implementing tax-advantaged transactions and operationally efficient global structures. This often entails structuring cross-border financings, acquisitions, expansions, public offerings, dispositions, IP migrations, and cash repatriations.

Mitch's contributions to the tax law extend beyond his law practice. He is a frequent speaker at tax conferences, a member of the International Tax Journal's Advisory Board, and has authored numerous tax articles and books, including United States International Taxation: Outbound and Inbound Activities, Commerce Clearing House/Wolters Kluwer and Carolina Academic Press, Tenth and Eleventh Editions, Vols. 1-2, (with Philip F. Postlewaite). Mitch is also a visiting professor of practice at Northwestern University’s Pritzker School of Law, where he teaches the Partnership Taxation, Advanced Partnership Taxation, and International Taxation of Partnerships courses.

Professional Memberships

International Tax Journal Advisory Board Member

International Fiscal Association, USA Branch Council Member and Member of the Academic and Midwest Regional Steering Committees

American Bar Association, Section of Taxation, Member of Foreign Activities of U.S. Taxpayers Committee

Adjunct Professor of Law, Northwestern University Pritzker School of Law

Publications

Books:

United States International Taxation: Outbound and Inbound Activities, Commerce Clearing House / Wolters Kluwer and Carolina Academic Press, Tenth and Eleventh Editions, Vols. 1-2, 2014 to present (with Postlewaite)

United States International Taxation, Carolina Academic Press, Fourth and Fifth Editions, 2019 to present (with Postlewaite and Tokic)

Tax Cuts and Jobs Act Impact: Guide to International Tax, Commerce Clearing House / Wolters Kluwer, December 2018 (with Postlewaite)

Partnership Taxation: Introductory, Advanced, and International: Student Problems and Instructor's Manual, Thomson Reuters Checkpoint, Eighth and Ninth Editions, April 2018 to present (with Postlewaite)

Articles:

“Treaty-Based Foreign Tax Credits: The Limitations of the Domestic Law Limitation,” 51 Int’l Tax J. 29, August 2025

Co-author, “Taxing the Barrel: How U.S. Legal Reforms Affect Saudi Oil and Gas Ventures, Tax Notes Today International, April 2025

Co-author, “IRS Clarifies 'Foreign Derived' Service Income for FDII Regime,” Bloomberg Tax: Tax Management International Journal, March 2025

Co-author, “A Tax Treaty By Any Other Name: The United States-Taiwan Expedited Double-Tax Relief Act,” 50 Int’l Tax J. 36, June 2024

Co-author, “Disproportionately Difficult: Determining a U.S. Partner’s Proportionate Share of Partnership Intangible Property Under Code Sec. 367(d),” 49 Int’l Tax J. 49, December 2023

Co-author, “Controlled Foreign Corporations — Part 2,” 100 Taxes 33, November 2022

Co-author, “Controlled Foreign Corporations — Part I,” 100 Taxes 41, September 2022

Co-author, “The All Earnings and Profits Amount of a Domesticating Foreign Target: The Non-Recognition Cleansing Exception,” 48 Int’l Tax J. 5, June 2022

Co-author, “Export Activities,” 99 Taxes 23, June 2021

“Related Person Downward Attribution: Rules Similar to the Rules of Section 958(b),” 47 Int'l Tax J. 23, April 2021

“The Participation Dividends-Received Deduction: More than Meets the Eye,” 45 Int'l Tax J. 49, June 2019

Co-author, “Inbound Dispositions of Partnership Interests: The Uncertainty Continues,” 44 Int'l Tax J. 7, May 2018

Co-author, “Section 956 in the Partnership World: An Aggregate Tour de Force with Some Bumps in the Road,” 43 Int'l Tax J. 5, April 2017

“Post-Inversion Partnership Restructurings under Notice 2015-52: A Cure Worse than the Disease,” 41 Int'l Tax J. 29, September 2015

Co-author, “American Bar Association Section of Taxation, Comments on Notice 2014-52,” Tax Notes Today, 12 June 2015

Co-author, “Income Derived Through Fiscally Transparent Entities: Practical Issues and Unintended Consequences,” The Tax Adviser, March 2014

Co-author, “U.S. Sandwich Structures in the International Inbound Context,” The Tax Adviser, March 2012

Co-author, “New York City Bar Report Offering Proposed Guidance Regarding the Passive Foreign Investment Company Rules,” Tax Notes Today, 19 September 2009

Co-author, “Abandoning the Tax Havens: The Redomestication of Inverted Multinationals and Bermuda-Based Insurers,” Practical U.S. International Tax Strategies, March 2009

Co-author, “Changes to the Germany-U.S. Double Taxation Treaty,” BNA Tax Planning Int'l Rev., February 2008

Co-author, “Financing U.S. Subsidiaries of European Multinationals: Tax Efficient Structuring of Intercompany Loans and Hybrid Financing Arrangements,” Practical European Tax Strategies, August 2007

Co-author, “United States Mergers and Acquisitions: Jumping the Gun under the Hart-Scott Rodino Antitrust Improvements Act,” Competition Law Insight, September 2006

“International Tax Competition: An Efficient or Inefficient Phenomenon?,” 16 Akron Tax J. 99, 2001

“Mr. Justice Holmes's Constitutionally Crooked Path Part II: The State Sovereignty Jurisdictional Stopgap,” 47 Clev. S. Law Rev. 497, 1999

Co-author, “Restrictions to the Section 936 Credit Imposed by the RRA of 1993,” 20 Int'l. Tax J. 24, 1994

Education