Practice

Mr. Ruchelman's practice typically involves tax planning for (i) expansion of foreign businesses to the U.S. (ii) private investment of HNW individuals in the U.S., and (iii) representation of clients before the I.R.S. Most clients come referred by leading tax advisers in Europe and Canada.

He began his career as an Attorney Adviser to the Honorable Charles R. Simpson, Judge of the U.S. Tax Court. After that, he served as a Senior Attorney and Assistant Branch Chief in the I.R.S. Office of Chief Counsel. There, he participated in negotiating income tax treaties of the U.S. and developing legislative and regulatory policy affecting international business.

After a short period in industry, he joined the New York City Office of a major international accounting firm. There, he spent eight years advising on cross-border tax matters, four of which as a partner. At that point, he joined a boutique law firm representing German, Swiss, and Austrian corporations and private investors on U.S. tax matters. In 1989, he founded the predecessor of Ruchelman P.L.L.C., where the scope of his tax advisory practice continues.

Mr. Ruchelman has authored numerous monographs on international taxation for a variety of publications and treatises published by Warren Gorham & Lamont, Kluwers, BNA, Tax Notes, I.B.F.D., and Practising Law Institute. In addition, Mr. Ruchelman is a frequent lecturer on international tax matters, having spoken at programs sponsored by New York University Tax Institute, American Bar Association Tax Section, New York Chapter of STEP, International Section of New York State Bar Association, and professional societies in Europe and Canada.

Mr. Ruchelman is a former Chair of the Committee on U.S. Activities of Foreigners and Tax Treaties, Section of Taxation, American Bar Association. He is a past member of the National Council of the International Fiscal Association – U.S.A. Branch.

Qualifications

Education

• J.D. — George Washington University
• B.A. — Brooklyn College

Bar Admissions

• New York
• District of Columbia

Languages

• English

Affiliations

Current

• Co-Chair — International Section Committee on International Tax, New York State Bar Association
• Member of the Steering Committee — International Tax Specialist Group (ITSG)
• American Bar Foundation
• American College of Tax Counsel

Past

• Adjunct Professor — New York Law School, Tax LL.M Program
• Chair — Committee on U.S. Activities of Foreigners and Tax Treaties, A.B.A. Section of Taxation
• Chair — International Tax Committee, A.B.A. Section of International Law and Practice
• Council Member — International Fiscal Association, U.S.A. Branch