With more than 12 years of cross-border tax experience, Mr. Morreale’s practice focuses on domestic and cross-border mergers and acquisitions, corporate reorganizations, financing, and capital market transactions. He has particular experience advising on outbound tax structuring and tax treaty issues and has assisted purchasers acquiring Canadian companies with exchangeable share structures. He also assists clients with international tax dispute matters, most notably in the context of foreign affiliates, entitlement to treaty benefits, upstream loans, and the classification of foreign legal instruments. He is a frequent speaker and author on Canadian tax topics, including international and transactional tax matters.

Prior to joining A&M, Mr. Morreale spent over seven years with Baker McKenzie in Toronto, where he served as a Tax Partner in the Transactional practice. He also clerked for the judges of the Tax Court of Canada, was a corporate tax instructor at the University of Windsor Faculty of Law, and practiced in the international tax services group at a major accounting firm.

Mr. Morreale earned a bachelor’s degree in political science from the University of Ottawa and a JD from the University of Windsor. He is called to the Ontario Bar and is a Council Member of the Canadian branch of the International Fiscal Association.