MONIQUE GALLEGO is a partner in the Tax practice with more than two decades of experience. Since 2001 she has focused on U.S. tax law, combining Big Four accounting, banking, investment, and entrepreneurial experience to guide clients in efficiently solving legal and tax issues. Monique provides integrated global tax planning for private equity and hedge fund sponsors and governmental, institutional, and family office investors, and strategic advice to fund clients subject to IRS audits.
Monique has a deep understanding of domestic and foreign investment vehicles and their tax implications. She counsels clients on the creation and use of financial products for business and financing purposes, including legal and tax optimal manager and fund entities and the optimal entry and acquisition, holding, and exit of diverse international investments. Monique assists clients with U.S. inbound issues related to credit, real estate, and other complex investments, and outbound issues such as minimizing permanent establishment risk in various jurisdictions. She also provides guidance on income tax treaties and assesses the efficiency of investment platforms in Ireland, Luxembourg, Singapore, and other jurisdictions.
Monique regularly speaks at industry events for organizations such as the Practising Law Institute, American Bar Association, Wall Street Tax Association, and Hedge Fund CFO Association, and has written about currency regulation and financial product taxation. She was recognized in The Legal 500 US 2017 in the categories of US Tax: Non-Contentious and International Tax. She was also recognized in the 2021 edition of The Best Lawyers in America in the area of Tax Law.