Rick Minor is an international tax lawyer with more than three decades of relevant international advisory, in-house and government experience. Rick spent a significant portion of his career with international law firms in Europe and then served in the top European in-house tax position at three large public companies in their respective European HQ’s: Honeywell Inc., AOL Europe and Arcelor Mittal. As the senior tax executive for these diverse corporate groups in Europe, Rick was responsible for tax planning, business implementation, cross-border tax controversy, compliance and tax policy work within the European Union. He brings to his tax practice this valuable mix of in-house and advisory experience across multiple jurisdictions.

At Womble Bond Dickinson, he advises companies on inbound (foreign to US) and outbound (US to foreign) corporate structuring and transactions, VAT on B2C business models, tax-efficient multi-jurisdictional contracts and commercial relationships, international tax controversy strategies and defense, and tax policy advocacy related mostly to US and EU legislative developments under Action Plan 1 of the OECD BEPS project and the related ongoing digital tax task force project.

Rick has published extensively in the leading tax journals on a wide range of tax, VAT and European data privacy matters. In 2017, he was appointed to the Atlantik-Bruecke, the German leadership group and think tank based in Berlin. He was appointed to the Tax Advisory Group of the OECD in 2015. In 2007, the Luxembourg Government awarded him a civil medal for his strategic contributions to growing the country’s digital economy through his advice and personal efforts.




  • It's Different Doing Business in EuropeTriangle 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.

Professional Activities

  • 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.

Bar admissions

  • 1989, Washington, D.C.
  • 1988, North Carolina


  • LL.M. in Taxation, 1994, Georgetown University Law Center
  • J.D., 1988, University of North Carolina at Chapel Hill
  • Graduate Studies, 1985, Universität Hamburg
  • B.A., 1984, Duke University
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