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 is an active member of the International Bar Association, and currently serves on its Taxes Committee as an International Organisation Liaison Officer. He 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 reopenings and real estate mortgage investment conduits. Michael also speaks regularly before industry and professional groups on current tax subjects, such as Pillar 2.
Before qualifying as a lawyer, Michael spent four years as a scientist at Unilever.
