New York University School of Law, J.D., 2003
Brandeis University, B.A., Mathematics, 2000
Craig Cohen is a partner in Chapman's Tax Department. He advises clients on a broad range of substantive U.S. tax issues, such as the taxation of capital markets transactions (including securitizations, structured finance and derivatives); cross-border financing; the formation and operation of private equity, real estate and hedge funds; and FATCA. In addition, Craig has frequently addressed issues related to the creation of a U.S. trade or business for non-U.S. persons, rules related to the Foreign Investment in Real Property Tax Act, the application of the original issue discount rules, withholding tax issues, debt/equity characterization, partnership audit issues, partnership allocations, treaty interpretation and constructive ownership.