Etienne Couret

Etienne Couret

Associate
Baker & McKenzie LLP

Biography

Etienne is an associate in Baker McKenzie's Tax Practice Group in Dallas. He practices in the areas of international tax planning and transactions, executive compensation and employee benefits.

Practice Focus

Etienne regularly advises US corporations operating overseas, on all aspects of US federal income taxation, including domestic and international planning, cross-border transactions, and restructurings.

Etienne also advises both public and private clients on the federal and state taxation of compensation and benefits, as well as the tax treatment of equity compensation.

Representative Legal Matters

  • Provided tax planning advice on short and long-term strategies to manage and eliminate BEAT exposure for multinational companies.

  • Provided tax planning advice on and implement strategic intellectual property migrations for multinational technology companies.

  • Provided tax planning advice on and implement internal restructurings and post-acquisition integrations for multinational companies.

  • Advised multinational pharmaceutical company on employee matters arrangement related to a spin-off.

  • Drafted memorandum for technology company to support independent worker classification.

  • Counseled clients on availability of relief under the CARES Act, and subsequent COVID-19 based legislations.

  • Counseled US public and private companies on the impact of US tax reform (Tax Cuts and Jobs Act, 2017) on their equity and executive compensation arrangements.

  • Advised US private companies (specialized in multi-level marketing, sports, and entertainment) on their expansion to Latin America and China, while optimizing their global tax strategy.

Professional Associations and Memberships

  • Dallas Bar Association
  • State Bar of Texas, Tax Section

Admissions

  • Texas~United States (2016)

Education

  • University of Texas at Austin (JD) (2016)
  • Texas A&M University - Corpus Christi (MBA) (2010)
  • Universidad de las Americas (BBA) (2008)
  • NEOMA Business School (BBA) (2006)

Languages

  • English
  • French
  • Spanish