David Kerzner specializes in advising businesses (and funds) on U.S. corporate and U.S. international tax matters, M&A transactions, and related planning. His focus is on designing and implementing cross border business and financing structures for multinational enterprises with inbound and outbound investments involving the United States.  For individuals, David advises in the areas of international tax planning, international estate planning, executive relocation in North America, and representation before the IRS on matters involving international tax controversy.

Prior to establishing his own firm, David previously advised Fortune 100 companies on M&A corporate tax law and international tax law while at KPMG LLP, in the firm’s National Tax Office in Washington, D.C., and in the firm’s New York City and Century City offices. David’s clients range in size from assets of $1 million to $80 billion and come from a broad range of industries, including, technology, financial services, manufacturing, consumer goods, real estate, entertainment, and agriculture.  David also performs the functions of U.S. tax director, and U.S. general counsel for foreign clients with U.S. investments.

David presently teaches tax law at Queen’s University Faculty of Law, where he has been a sessional lecturer since 2008.  David is a Research Fellow in the Department of Business Law & Taxation at Monash University in Melbourne Australia.  He is also Professor Emeritus (in Tax) at the Washington Institute for Graduate Studies, San Diego where he previously taught International Taxation and Federal Wealth Transfer Taxation, from 2003-2008.  David is the Editor-in-Chief and Principal Co-author with Vitaly Timokhov, LL.M. (NYU) of The Tax Advisor’s Guide to the Canada-U.S. Tax Treaty (a two volume, 1200 page loose-leaf service published by Thomson-Reuters-Carswell, 2008).  He is also the co-author with Professor Arthur Cockfield, JSD (Stanford) of the new book for tax advisors, CEOs, CFOs, and business managers, The Manager’s Guide to International Taxation published by Thomson-Reuters-Carswell, 2010).  David also serves on the Board of Editors of It’s Personal, a wealth advisory journal published by Thomson-Reuters-Carswell.  David is admitted to the bars of New York and Ontario, and the Roll of Solicitors of England and Wales.  He holds two Master of Laws degrees from NYU School of Law in International Legal Studies and Taxation.  He is also a candidate for the Ph.D. (in Law) at Queen’s University Faculty of Law.

David has served honorably in the United States Navy Chaplain’s Corps and the United States Marine Corps (4th Marine Division). He received the National Defense Service Medal and the Global War on Terrorism Service Medal from the United States Navy and the Honor Graduate Award from the U.S. Marine Corps.  He presently serves as Ombudsman, New York State, with the ESGR agency of the U.S. Department of Defense in Washington D.C.

Vitaly Timokhov focuses on tax planning for Canadian international and domestic reorganizations, financings, and inbound and outbound investments and transactions. Formerly, Vitaly was a tax advisor in the international tax group of a 'big four' accounting firm and a major tax law firm in Canada. Vitaly received his LL.B. at Queen’s University, and his LL.M. (Tax) at NYU where he served as a Graduate Editor of the NYU Journal of International Law and Politics. Vitaly has published widely on international tax law and currently is the Senior Editor and Principal Co-Author of the Tax Advisor’s Guide to the Canada-U.S. Tax Treaty. He lectures on international taxation and has also co-taught a course in international taxation at Osgoode Hall Law School. Vitaly is Of Counsel to the firm’s Toronto office.

Franklyn E. Cappell is a member of the Ontario bar and focuses his practice in Ontario in the areas of Canadian tax law and planning, tax litigation, trusts and estates, and commercial law. He is a graduate of Dalhousie University (B. Comm, 1961, LL.B. with distinction, 1964); and Harvard Law School (LL.M., 1966). Franklyn is not admitted to the New York Bar, and is of counsel to the firm.