
Thomas W. Nelson
Practices & Industries
Admissions
- New York
- U.S. Tax Court
Education
Allegheny College, B.A., magna cum laude
Cornell University, J.D., cum laude
For the past 25 years, Tom's practice has focused on international tax matters, particularly Canada-U.S. cross-border tax matters, including cross-border estates and trusts, mergers and acquisitions, and business structuring; tax planning for Canadian companies and U.S. shareholders involved in initial public offerings (IPOs) and private placement equity and debt offerings; offshore tax and trust planning; offshore voluntary disclosure compliance; tax matters for U.S. citizens residing in Canada and other foreign countries; structuring for foreign investment in U.S. real estate (commercial and personal use); and personal income and estate planning for business executives and their families.
Tom’s clients range from large publicly traded companies to smaller, multinational entrepreneurial businesses and include clients based throughout Canada as well as Switzerland, the United Kingdom, France, Australia, Austria, the Bahamas, the Cayman Islands, and elsewhere.
Tom exclusively practices U.S. law and is admitted to practice in New York.
Honors
- Listed, Upstate New York Super Lawyers (Tax) 2011 - 2023
- Phi Beta Kappa
Experience
- Cross-Border Limited Partnership Structuring for U.S. & Canadian Citizen-Owned Business
- Represented European-Owned Client in Major U.S. Acquisition
- Special U.S. Tax Counsel in Connection With the Redomestication of a U.S. Company
- Special U.S. Tax Counsel to U.S. Shareholders of Swiss Pharamceutical Company
- Tax and Estate Planning Advice to Trustees and Advisors of Foreign-Based Family Trusts
- Tax Planning for the U.S. Operations and U.S. Acquisitions of a Large Austrian Company
- U.S. Income and Estate Tax Planning Advice to Canadian Clients With Respect to U.S. Real Estate Investments
- U.S. State Tax and IPO Planning for Large, Privately Held Canadian Company
- U.S. Tax & Corporate Counsel for Multinational Joint Venture Group of Entrepreneurial Companies With Ties to Hong Kong, Canada, and the United States
- U.S. Tax Advice to Canadian Clients with Respect to Cross-Border Hybrid Structures
- U.S. Tax and Corporate Counsel to Business With Barbados-Domiciled Owner
- U.S. Tax Counsel for Reverse Takeover Transaction Involving Canadian Private and Public Companies
- U.S. Tax Counsel to Large, Private, Canada-Based Real Estate Company
- U.S. Tax Counsel to Large, Publicly Traded Canadian Company
- U.S. Tax Counsel to U.S. Company With Respect to Redomestication to Canada for Security Law Reasons
- U.S. Tax Planning for U.S.-Citizen Owners of Canadian Enterprise
Press Releases
- August 23, 2023
- Hodgson Russ Press Release, August 23, 2022
- Hodgson Russ Press Release, August 20, 2021
- Hodgson Russ Press Release, September 8, 2020
- Press Release, August 12, 2019
- Press Release, August 20, 2018
- Press Release, September 6, 2017
- Press Release, August 31, 2016
- Press Release, August 19, 2015
- Press Release, August 14, 2014
Publications
- Hodgson Russ Federal-International Tax Alert, March 18, 2021
- Hodgson Russ Federal-International Tax Alert, December 28, 2020
- Hodgson Russ Federal-International Tax Alert, December 28, 2020
- Hodgson Russ Federal-International Tax Alert, November 19, 2020
- Hodgson Russ Federal-International Tax Alert, November 19, 2020
- Hodgson Russ Trusts & Estates Alert, November 11, 2020
- Hodgson Russ Trusts & Estates Alert, July 21, 2020
- Hodgson Russ Federal-International Tax Alert, May 5, 2020
- Hodgson Russ Federal-International Tax Alert, May 1, 2020
- Hodgson Russ International Tax Alert, April 22, 2020
- Hodgson Russ Federal-International Tax Alert, April 14, 2020
- Hodgson Russ Federal-International Tax Alert, April 10, 2020
- Hodgson Russ Trusts & Estates Alert, April 8, 2020
- Hodgson Russ Federal-International Tax Alert , March 27, 2020
- Hodgson Russ Federal-International Tax Alert , March 26, 2020
- Hodgson Russ Trusts & Estates Alert , March 25, 2020
- Hodgson Russ Tax and Labor & Employment Alert, March 24, 2020
- Hodgson Russ Federal-International Tax Alert, March 19, 2020
- Hodgson Russ Trusts & Estates Alert, January 14, 2020
- Hodgson Russ Trusts & Estates Alert, January 2, 2020
- Hodgson Russ Trusts & Estates Alert, December 27, 2019
- Hodgson Russ Trusts & Estates Alert, November 18, 2019
- Hodgson Russ Federal and International Tax Alert, September 9, 2019
- Canadian Tax Highlights, May 1, 2018
- Estates and Trusts Alert, December 27, 2017
- Canadian Tax Highlights, August 2017
- Estate Planning Alert, August 18, 2016
- JD Supra, April 4, 2014
- Hodgson Russ Alert, February 7, 2014
- JD Supra, January 28, 2014
- Federal/International Tax Alert, January 4, 2013
- Federal/International Tax Alert, September 5, 2012
- Federal/International Tax Alert, March 6, 2012
- Federal/International Tax Alert, December 13, 2011
- Life Sciences Alert, June 23, 2010
- Estates & Trusts Alert, February 3, 2010
Presentations & Events
- Concordia Cemetery, Buffalo, NY, June 21, 2023
- Toronto, ON, May 7, 2014
- Toronto, ON, March 28, 2014
Professional Associations
- New York State Bar Association