RICHARD ANDERSEN is a partner in the New York office of Arnold & Porter, where he heads the tax practice. He concentrates in the area of federal income taxation, particularly on international tax matters for foreign enterprises and individuals investing and doing business in the United States, as well as for U.S. companies and investors with over­seas activities. Mr. Andersen has extensive experience in cross-border mergers and acquisitions, securities offerings, and the formation and operation of cross-border joint ven­tures. He regularly advises on the establishment or acquisition of over­seas businesses by U.S. multi­nationals; foreign business, securi­ties and real estate investment in the United States; cross-border licensing matters; the organization and opera­tion of domestic and global invest­ment funds; the design of tax-effi­cient financial products; interna­tional financing and leasing trans­actions; foreign tax credit planning; transfer pricing matters; tax issues in multinational securities offerings; and the impact of tax treaties on U.S. and foreign tax­payers.  Mr. Andersen is a member of the American Bar Association (Taxation, International Law and Practice, and Business Law Sections), the New York State Bar Association (Tax Sec­tion and former chair of the Com­mittee on Foreign Investment in the United States of the International Law Practice Section), the Interna­tional Tax Institute, the Interna­tional Tax Association (President, 2000-2002), and the International Fiscal Association (USA Branch Council and New York Region Exe­cutive Committee). He has written or co-authored numerous articles on international tax matters; treatises covering the foreign tax credit, inter­national real estate investment, and the U.S. income tax treaty net­work; and portfolios dealing with FIRPTA and U.S. withholding taxes on for­eign persons. Mr. Andersen is ad­junct professor of taxation at New York University School of Law, a frequent speaker at professional con­ferences around the world, and a member of the advisory boards of Tax Manage­ment Inc., the Journal of Taxation of Financial Institutions, World Trade Executive Inc. and the Journal of International Taxation. He is listed in Chambers Global: The World’s Leading Lawyers, Cham­bers USA: America’s Leading Busi­ness Law­yers, Who’s Who in American Law, and Who’s Who in the World.