• Tax
  • Federal, State and International Tax
  • Mergers and Acquisitions
  • Employee Benefits and Executive Compensation
• International Tax and Transfer Pricing Specialty Practice Group
• Private Equity Industry Team
• Securities and Corporate Governance Team
• Hospitality Industry Team

Mike Donohue represents U.S. and multinational companies with domestic and international tax matters, including international tax issues, mergers and acquisitions, tax planning, executive compensation and tax controversy matters. Mr. Donohue also handles FIN 48 issues relating to U.S. and international tax matters.

Mr. Donohue, a Certified Public Accountant, is the practice group leader for the Income Tax group and is a member of Gardere's Private Equity, Securities and Corporate Governance, and Hospitality Teams. Mr. Donohue has been recognized in The Best Lawyers in America annually since 2010.

Mr. Donohue handles sophisticated acquisitions, complex business restructurings and administrative tax controversies. He represents clients in a variety of international tax matters, including permanent establishment, withholding and subpart F issues. Mr. Donohue also advises on international structuring, both inbound and outbound. Mr. Donohue has advised an Indian client on use of a Bermuda company to own U.S. operating entities, has structured a U.S. taxpayer’s European operations through a Swiss holding company, and has planned the formation and operation of a Spanish company for a U.S. taxpayer. Mr. Donohue was recently successful in obtaining a significant tax ruling from the Canadian tax authority for a large Chinese client and has provided advice to taxpayers on a variety of FIN 48 matters.

• J.D., University of Miami School of Law, cum laude (1983)
• B.S., Canisius College (1976)
  • Accounting

Tax Treatises

• Co-Author with C. Hanna, M. Martin, D. Leightman and C. Lowell, Corporate Income Tax Accounting (Warren Gorham and Lamont) (2009).
• Co-Author with C. Lowell, B. Wells and M. Martin, U.S. International Taxation: Agreements, Checklists and Commentary [Warren Gorham and Lamont (1 vol.), 3d Edition] (2005).

Publications

• Author, Tax Planning in 2012 for the 2013 Fiscal Cliff, Gardere Tax Alert, Gardere Wynne Sewell LLP, Nov. 27, 2012.
• Co-Author with M. Martin, FIN 48 and Transfer Pricing, 48 Tax Mgmt. Memorandum (Nov. 12, 2007).
• Co-Author with C. Lowell and M. Martin, Managing Transfer Pricing (Part II), 17 J. Int'l Tax'n 30 (Sept. 2006).
• Co-Author with C. Lowell and M. Martin, Managing Transfer Pricing (Part I), 17 J. Int'l Tax'n 44 (July 2006).

Speeches

• Speaker, Address at the Dallas CPA Society Conference: FIN 48: Practical Application and Recent Developments, Dallas, Texas (May 2008).
• Co-Speaker with C. Lowell, Address to Atlas: Hot Issues in Corporate Tax Accounting, San Francisco, CA (March 2008).
• Speaker, Address to Atlas: Transfer Pricing and Permanent Establishments, Dallas, Texas (March 2008).
• Co-Speaker with M. Martin, Address at the Houston International Tax Forum: FIN 48: Transfer Pricing and Permanent Establishments, Houston, Texas (Feb. 2008).
• Speaker, Address to Atlas: International Tax and Transfer Pricing Issues (Nov. 2007).
• Co-Speaker with M. Martin, Address to the BNA Tax Management Advisory Board: FIN 48 and Transfer Pricing, New York, NY (Aug. 2007).
• Speaker, Address at Houston International Tax Roundtable’s Executive Institute: Foreign Tax Credit and Other Aspects of Cross-Border Acquisition, Divestitures and Restructurings on U.S. Multinationals (2005).
• Speaker, Address at Houston International Tax Roundtable’s Executive Institute: Tax Free Dispositions of Foreign Targets (2005).
• Speaker, Address at Dallas Tax Executive Institute: Transfers of Foreign Corporations (2005).
• Speaker, Address to the Halliburton Tax Training: Foreign Tax Issues, Houston, Texas (2005).
• Speaker, Address at Atlas Intermediate International Tax Conference: U.S. Tax on Disposition of Shares in a Foreign Corporation (2004).

Presentations

• Co-Presenter with Val J. Albright,  Current Trends and Traps in Federal Tax Controversies, Briggs & Veselka Co. (Feb. 7, 2013).
• Co-Presenter with Val J. Albright and Brent C. Gardner, Jr., Lane Gorman Trubitt PLLC: Current Trends and Traps in Federal Tax Controversies (Aug. 28, 2012).
• Co-Presenter with Mark Edwards, Carrie Hoffman, and Robert Sarfatis, Address at Session Four of the Gardere M&A Toolbox: Deal Structure (Feb. 21, 2012).
• Co-Speaker with C. Lowell, Hot Issues in Corporate Tax, Tax Conference, Chicago, Ill. (Aug. 2008) (co-authored paper for conference proceedings).
• Co-Speaker with C. Lowell and M. Martin, International Corporate Transaction Planning and Section 482, Practicing Law Institute Seminar on Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings (2007) (co-authored paper for seminar proceedings).
• Co-Speaker with C. Lowell and M. Martin, Applications of FIN 48 to Transfer Pricing and Permanent Establishments Issues, Tax Executive Institute (Dec. 2007) (co-authored paper for proceedings).
• Co-Speaker with C. Lowell, FIN 48: Accounting for Uncertainty in Income Taxes: Corporate Counsel Perspective, Southern Methodist University Corporate Counsel Symposium (2007) (co-authored paper for symposium proceedings).

• Member, State Bar of Texas
• Member, American Bar Association
  • Taxation Section
  • Member, Corporate Tax Committee
• Member, Dallas Bar Association
• Member, American Institute of Certified Public Accountants

• Recognized, The Best Lawyers in America (Steven Naifeh & Gregory White Smith eds., Woodward/White, Inc.) (2010-2013)
  • Tax Law
• Recognized, The Best Lawyers in America (Steven Naifeh & Gregory White Smith eds., Woodward/White, Inc.) (2012, 2013)
  • Litigation & Controversy - Tax
• Recognized, Texas Super Lawyer, Law & Politics Media Inc. as published in Texas Monthly (2012)
  • Tax
• Recognized, AV^® Preeminent^™ 5.0 out of 5 Peer Review Rated, Martindale-Hubbell^® PEER REVIEW RATINGS^™