Mindy is a practicing attorney, a law professor, and a prolific writer on tax issues. She recently authored the bestselling 12th edition of International Taxation in a Nutshell, which provides updates on new rules in the 2017 TCJA in the U.S., as well as the global tax changes resulting from the OECD’s project on cross-border tax avoidance.
As a professional with many years of experience advising clients on cross-border transactions, an ongoing contributor to Tax Notes, and a professor at the University of Florida, Mindy brings a breadth of experience and knowledge to counsel her clients.
Mindy's practice encompasses advising clients on a broad range of domestic and international transactions and restructurings and advising on tax policy developments.
Mindy is a Professor of Tax Practice and Director of the LL.M. in International Tax program at the University of Florida, Frederic G. Levin College of Law.
Since 2014, Mindy has been a Contributing Editor to Tax Notes International, a weekly magazine on tax developments published by Tax Analysts. In that capacity, she has written over 150 articles on international tax policy developments and cross-border transactions, and has also written extensively on U.S. tax reform efforts. Her work has been widely cited in academic articles, Congressional research reports and Treasury papers.
Previously, Mindy worked at the national tax office and the New York office of a Big 4 accounting firm, where she provided transactional advice to U.S. and foreign multinational corporations, private equity funds, venture capital funds and individuals on a broad range of U.S. and cross-border tax issues. She has advised on the structuring of acquisitions, joint ventures, and dispositions, including spin-offs, and has led complex cross-border restructuring projects.
Mindy began her career in the New York office of a global law firm and has also worked as in-house tax counsel at a large automotive manufacturing company.
Georgetown University Law Center, 2003, L.L.M. with distinction
Yale Law School, 1995, J.D.
Barnard College, 1990, B.A. magna cum laude
- Phi Beta Kappa
- Byrne History Prize
Bar & Court Admissions
Not admitted in the District of Columbia; practicing under the supervision of a member of the DC Bar
U.S District Court, Eastern District of New York, Judge I. Leo Glasser
News & Events
- IPB Alert: Notice 2019-09 and Section 4960 | 04.02.2019
Speeches & Presentations
- "Tax Cuts & Jobs Act, International Provision," (Speaker) Florida Bar Tax Section Webcast (January 4, 2018)
- "International Tax Reform," (Panelist) IFA Miami Region Luncheon Meeting (December 12, 2017)
- "US Perspective on the Multilateral Instrument," (Panelist) Foundation for International Taxation Conference, Mumbai (December 7, 2017)
- "The New Era of Taxation on Recent Developments in Treaty Anti-Avoidance Rules," (Co-Chair) International Bar Association Conference, Buenos Aires (November 30, 2017)
- "A New Direction in US International Tax Policy," (Speaker) Bar Ilan University School of Law, Ramat Gan, Israel (November 12, 2017)
- "A New Direction in US International Tax Policy," (Speaker) East China University of Political Science and Law, Shanghai, China (November 9, 2017)
- "A New Direction in US International Tax Policy," (Speaker) Shanghai Jiaotong (Koguan) School of Law, Shanghai, China (November 9, 2017)
- "Tax Implications for US Multinationals," (Panelist) ABA Webinar on Brexit (September 20, 2017)
- "Tax Reform Across the Nation," (Panelist) Tax Analysts' Panel - Gainesville, FL (September 19, 2017)
- "US Tax Reform," (Panelist) Tax Analysts'-Sponsored Panel - Rio de Janeiro, BR (August 28, 2017)
- "Brexit and its Tax and Related Impacts on U.S. Multinationals," (Panelist) ABA Tax Section Spring Meeting (May 12, 2017)
- "BEPS Implementation," IFA USA Westchester Branch (April 6, 2017)
- "The Case Against Tax Coordination: Lessons from BEPS," NYU Law School (April 5, 2017)
- "Proposed Section 385 Regulations," International Fiscal Association USA, Westchester Branch, Stamford, CT (June 2016)
- "International Tax Issues and the Prospects for Tax Law Changes that will Impact Multinational Corporations and Businesses" (Panelist), Villanova University, Graduate Tax Program Inaugural Tax Policy Symposium, Villanova, PA (June 2016)
- "U.S. in a Post-BEPS World," (Presenter), American Chamber of Commerce Luxembourg (Mar. 2016)
- "The Limits of Tax Coordination" (Presenter), University of Florida, Levin College of Law, Tax Colloquium (February 2016)
- "Global Tax Reset" (Panelist), Plenary at Deloitte International Tax Conference at Villanova University (Nov. 2015)
- "Base Erosion and Profit Shifting and International Tax Reform" (Panelist), American Tax Association Mid-Year Meeting (Feb. 2015)
- "Comparing a Border Adjustment Tax and a Carbon Tax," Tax Notes International (July 17, 2017)
- "Implementing BEPS: The Official Version and the Reality, Part 2," Tax Notes International (June 26, 2017)
- "Obamacare Non-Repeal: The Impact on Tax Reform," Tax Notes International (April 3, 2017)
- "Intel-Mobileye - New Directions for Post-BEPS M&A," Tax Notes International (March 27, 2017)
- "Revisiting Camp's Repatriation," Tax Notes International (March 20, 2017)
- Tax Reform -- All About Passthroughs, Tax Notes International (Feb. 6, 2017)
- Are the Stars Aligning for Tax Reform? Tax Notes International (Jan. 30, 2017)
- What's Next for the OECD Under Trump? Tax Notes International (Jan. 23, 2017)
- Reality Check on a Destination-Based Cash Flow Tax in 2017, Tax Notes International (Dec. 5, 2016)
- What's on Trump's International Tax Agenda?" Tax Notes International (Nov. 10, 2016)
- Will the OECD’s ‘Pragmatic Fudge’ Save Transfer Pricing? Tax Notes International (Aug. 1, 2016)
- Uncertainties and Costs of the Debt-Equity Regs, Tax Notes International (Jul. 18, 2016)
- Bursting Global Tax Bubbles, Tax Notes International (Apr. 25, 2016)
- Could Integration be the Antidote to Inversions? Tax Notes International (Feb. 29, 2016)
All of Ms. Herzfeld's Tax Analysts publications are accessible here.