• Grisales-Racini, Oscar: Transfer Pricing Comparative and Practical Analysis: China, U.S., UK and Ireland (Thomson Reuters Checkpoint Catalyst Portfolio (WIP); publication target date August 2018).
  • Grisales-Racini, Oscar, Economic Development and Tax Reform in China (2011) (ISBN 9780615468839).
  • Grisales-Racini, Oscar, Tax Planning Guide for Non-Resident Aliens Investing in U.S. Real Estate (2011) (ISBN: 978-0-615-57814-9).
  • Grisales-Racini, Oscar, The Role of Legal, Political and Economic Institutions in Contemporary Financial Crises (2011) (ISBN: 978-0-615-588-568).
  • International Tax Planning for Brazilian Clients, Sao Paolo, Brazil (2012).
  • Tax Planning for Brazilian Investors in U.S Real Estate. Tax Notes International (2014).
  • The Accidental Inversion Myth: Much Ado About Nothing? Tax Notes International (2016).
  • Intercompany Loans and the IRS Return to “Substance Over Form”. Bloomberg/BNA Transfer Pricing Report (2016).
  • New Proposed Anti-Earning Stripping Regs, or Solving the Inversion Conundrum? Tax Notes (2016).
  • The Evolving Nature of Risk and Economic Conditions in Transfer Pricing Analyses. Bloomberg/BNA Transfer Pricing Report (2016).
  • Musings on the Portfolio Interest Exemption and the Economic Substance Doctrine: An Old Strategy for a New Tax Order. Tax Notes (2016).
  • Offshore Captive Insurance Companies under BEPS Attack: A U.S.-U.K. Perspective. Tax Notes International (2016).
  • The Future of APB 23 in a BEPS New World. Tax Notes International (2016).
  • BEPS, State Aid Investigations, and U.S. MNE Restructurings. Tax Notes International (2016).
  • Cross Border Hybrid Financing Mismatches in a Post-BEPS World: EU and U.S. Perspectives. Bloomberg/BNA Transfer Pricing Report (2017).
  • El Heraldo, Colombia, S.A.: “The U.S. Financial Crisis: A Parallel with Japan’s Lost Decade?”;El Heraldo/Diario del Caribe, Colombia: macro-economics, law articles, and literature.
  • 2009: Revista Portuaria: Global Macro-Economic Crises after 2007.

Speaking Engagements

Bloomberg/BNA International Tax Speaker, in connection with the following topics, among others:

    • Cross-Border IP Tax Planning in Ireland: The Post-BEPS Era;
    • REITs, UPREITs, and UP-C Structures: FIRPTA Considerations for Foreign Investors in U.S. Real Estate;
    • Principles of Repatriation Planning;
    • Selected M&A Diligence Considerations: DCLs and FIRPTA;
    • Dual Consolidated Losses (DCLs);
    • Joint Ventures and Partnerships in International Taxation;
    • Subpart F Income Principles;
    • Investments in U.S. Property under IRC Section 956;
    • International Intermediate Taxation;
    • APB 23, ASC 740, ASC 805;
    • The Impact of OECD BEPS Action 2 on Cross-Border Financing of U.S. MNE;
    • Pre-Immigration Tax Planning and Transfer Pricing Implications;
    • Supply Chain and Reverse Business Restructurings after the U.S. TCJA: Perspectives from China, Ireland, and UK.

TPMinds Americas Speaker.

The Knowledge Group.

Work Cited In Treatises

Gains on Dispositions of U.S. Real Property Interests, Bittker & Lokken; Federal Taxation of Income, Estates, and Gifts (WG&L), 2016.

Grisales, “The Evolving Nature of Risk and Economic Conditions in Transfer Pricing Analyses,” 24 Tax Mgmt. Transfer Pricing Rep. 1716 (Apr. 14, 2016) (WG&L).

Grisales-Racini, “Cross-Border Hybrid Mismatch Arrangements in a Post-BEPS World: U.S. and E.U. Perspectives,” 25 Tax Mgmt. Transfer Pricing Rep. No. 18 (Jan. 26, 2017) (Lowell, Martin & Levey: International Transfer Pricing: OECD Guidelines (WG&L)).

Grisales-Racini, “Offshore Captive Insurance Companies Under BEPS Attack”, 82 Tax Notes Int’l 1103 (June 13, 2016); Bittker & Lokken: Federal Taxation of Income, Estates, and Gifts (WG&L), 2016.

Teaching Experience

  • Boston University School of Law, LLM in Taxation Program: Guest Lecturer (Transfer Pricing, 1 guest lecture on practical aspects).
  • Universidad Del Norte, Facultad de Derecho (School of Law), Barranquilla, Colombia, S.A./Adjunct Professor of Law (Introduction to Law and Business Law for MBA students).