Rick is an international tax attorney and former senior tax executive. He has enjoyed planning, controversy and policy achievements in the U.S. and in multiple European jurisdictions. He spent a significant portion of his career in Europe, first with international law firms in London and Munich, and then as the top European tax executive in the European headquarters of three public companies: Honeywell, Inc. in Brussels and AOL Europe and Arcelor Mittal in Luxembourg. He advises companies on inbound and outbound corporate structuring and transactions, tax planning and related cross-border business and holding company structures, digital business models, choice of jurisdiction, and international tax controversy matters.
Between his corporate positions, Rick served as a senior advisor to the Luxembourg government of Jean Claude Juncker, advising it on tax and GDPR policies that would advance Luxembourg’s digital economy. Most recently, Rick served in a senior Director role in the NC Department of Commerce where he engaged large US and foreign multinationals on strategies to invest in the state and advised the Commerce Department and the Governor’s office on business recruiting strategies.
In 2015, Rick was appointed by NC Supreme Court Chief Justice Mark Martin to serve on the Professionalism Committee of his blue-ribbon Commission on Law and the Administration of Justice. The once-in-a-generation Commission was comprised of some 120 leaders in the NC legal profession and was tasked with identifying and analyzing key trends in the law on a local and national basis. The Commission completed its mandate by publishing a report which summarized the work of each of the six Committees and included recommendations for reform.
Rick is a recognized thought leader on international tax policy. He has published numerous articles in international tax journals and written a leading guide on the EU VAT rules on the supply of digital goods and services to EU consumers. He has been a member of the Tax Advisory Group of the Organization for Economic Cooperation and Development since 2015, and in 2017 was appointed to the German leadership group and think tank Atlantik-Bruecke.
- Why the Timing is Right for a EU-US Summit This Spring, Atlantik-Bruecke, Feb. 14, 2019
- VAT on Electronically Supplied Services to EU Consumers: A Practical Compliance Guide for Cross-Border Suppliers of Digital Goods and Services (Spitze Publishing, 2nd ed. 2014).
- The Juncker Presidency and EU Tax Policy, Mar 8, 2019
- It's Different Doing Business in Europe, Triangle Business Journal, Mar 8, 2019.
- Wayfair: Tax Policy Catches Up With the Future, Atlantik-Bruecke, Aug, 24, 2018.
- A Fairer Tax Approach for the Digital Age?, Atlantik-Bruecke, May 31, 2018.
- U.S. Tax Reform: Long Overdue Opportunity for Growth, Atlantik-Bruecke, Mar. 15, 2017.
- North Carolina Expands Incentive Program to Increase Investment, State Tax Notes, Nov. 30, 2015, at 679.
- The EU’s Emerging Digital Single Market , Tax Notes International, May 18, 2015, at 599.
- Interview, Un regard americain sur l'économie luxembourgeoise [An American Look at Luxembourg’s Economy], Luxembourg Wort, Apr. 10, 2015, at 15.
- France and Luxembourg Infringed EU Law with Reduced VAT Rates on E-Books, CJEU Holds, Worldwide Tax Daily, Mar. 6, 2015.
- Finnish Court Upholds VAT Treatment of E-Books, Worldwide Tax Daily, Jan. 29, 2015.
- Why RTP should be a Mercedes magnet, The News & Observer, (Jan. 6, 2015 at 5:10 PM), https://www.newsobserver.com/opinion/op-ed/article10213484.html.
- A Practical Perspective on the EU Digital Economy Expert Group’s Proposals for VAT on Electronic Services, Tax Analysts, 2014.
- The Juncker Presidency and EU Tax Policy, Tax Analysts, 2014.
- From US perspective, Juncker good choice to lead EU , The News & Observer (Oct. 24, 2014, 5:21 PM), https://www.newsobserver.com/opinion/op-ed/article10106906.html.
- Countdown to 2015: Top 10 EU VAT Changes for Suppliers of Digital Services, Tax Notes International, Sept. 1, 2014, at 769.
- What Companies Need to Know About EU Data Protection, Privacy Law Blog, June 7, 2014.
- European VAT: 10 Things Online Sellers Need to Know About Taxes on Digital Goods and Services , Forbes (May 15, 2014 at 2:16 PM), https://www.forbes.com/sites/janetnovack/2014/05/15/european-vat-10-things-online-sellers-need-to-know-about-taxes-on-digital-goods-and-services.
- Internet Privacy: Why the EU Rules are Relevant Now, Connexion, 2012.
- The Establishment Principle in the Proposed EU Personal Data Protection Regulation, Tax Notes International, Mar. 26, 2012, at 991.
- Economic Diversity for U.S. Groups in Luxembourg, Connexion, 2011.
- Future of the eCommerce Economy , Finance Nation Luxembourg, Mar./Apr. 2011.
- e-Commerce: angemessene Reaktion [E-Commerce VAT: A Reasonable Position of the Luxembourg Government], Luxembourg Wort, Dec. 20, 2007.
- Co-Chair, International KnowledgeNet Data Privacy Group, Research Triangle Park Chapter, 2018-Present
- Atlantik-Bruecke, U.S.-German Leadership Group and Think Tank (Berlin), 2017-Present
- Board Member, British American Business Club, RTP Chapter, 2016-2017
- Organization for Economic Cooperation and Development TAG (VAT) (Paris), 2015-Present
- Luxembourg Chamber of Commerce Working Party on EU GDPR, 2012-2014
- Amcham Luxembourg Tax Committee, 2012-2013
Honors and Awards
- Luxembourg Government Medal for Strategic Advice and Counsel, 2007
Any result the lawyer or law firm may have achieved on behalf of clients in other matters does not necessarily indicate similar results can be obtained for other clients.
- Designed and implemented a tax efficient pan-European digital supply platform that became a template for the US digital sector to deliver digital services to EU consumers
- Created or contributed to producing transfer pricing master files for companies in the tech and steel sectors
- Successfully defended a US group on a high value establishment audit in Europe
- Successfully defended a US group on a multi-lateral establishment audit involving the tax authorities from six European countries