Lindsay Fainé is a partner in the Tax Strategies & Benefits Practice, currently resident in our Abu Dhabi office. She focuses on US federal income tax matters, including the taxation of private equity and hedge funds, corporate taxation and structuring cross-border investment into the US by non-US investors. Lindsay specializes in structuring and reviewing proposed and existing fund and portfolio company structures and advising upon strategies to improve the tax efficiency of investment returns, including utilizing income tax treaties, managing the impact of FIRPTA and mitigating non-resident withholding tax on repatriation. Lindsay works extensively with non-US sovereign wealth and pension funds in US tax planning and structuring as well as to develop internal risk management protocols around tax strategy and compliance.

Lindsay regularly advises clients on US, non-US and cross-border mergers, acquisitions, dispositions, restructuring and financing transactions.

Within the public policy area, Lindsay concentrates on US regulatory and legislative initiatives involving federal tax issues, with a particular emphasis on matters affecting foreign investors in the US market. She regularly advises foreign institutional investors on the Foreign Account Tax Compliance Act (FATCA) and has advised FATCA partner countries regarding intergovernmental agreements.

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Education

  • New York University School of Law, LL.M., Taxation, 2011
  • University of Minnesota Law School, J.D., cum laude, 2005
  • Drake University, B.A., magna cum laude, 2002

Admissions

  • New York
  • Minnesota

Memberships and Affiliations

  • International Bar Association
  • International Fiscal Association

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  • Guest lecturer, Taxation: International Investment Law, Paris-Sorbonne University Abu Dhabi, March 2017.
  • Co-author, “Game Changer - The New UK-UAE Double Taxation Convention,” Squire Patton Boggs Client Alert, February 2017.
  • Co-author, “Proposed Regulations on New Partnership Audit Rules,” Squire Patton Boggs Client Alert, February 2017.
  • Co-author, “OECD Releases Final BEPS Project Reports,” Squire Patton Boggs Client Alert, October 2015.
  • Co-author, "Tax Considerations for Sovereign Wealth Funds," US Tax Considerations for Investment Fund Structuring, Private Equity International, September 2015.
  • Co-author, “US Senate Finance Committee Unanimously Approves FIRPTA Reforms,” Squire Patton Boggs Client Alert, February 2015.
  • Speaker, “Requirements of FATCA – Recent Developments,” Workshop, U.A.E. Central Bank, December 15, 2014.
  • Speaker, “FATCA Implementation,” Thomson Reuters, Governance, Risk and Compliance Forum: Kuwait, May 19, 2014.
  • Speaker, “U.S. Foreign Account Tax Compliance Act,” Seminar, U.A.E. Central Bank Workshop, March 24, 2014.
  • Co-author, “The Camp Bill: Who is Going to Pay?” Patton Boggs Capital Infusion Newsletter, February 2014.
  • Co-author, “Policy Spotlight: Changes in Tax Incentives/Preferences Impacting Oil & Gas Industry,” Patton Boggs Capital Infusion Newsletter, October 14, 2013.
  • Co-author, “Tax Consequences: Noncompensatory Partnership Options,” Patton Boggs Capital Infusion Newsletter, May 9, 2013.
  • Author, “AML and Tax Developments Involving the Overseas Accounts of U.S. Persons,” North American Regional Forum News, September 26, 2011.

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