Joshua David Odintz
Partner
Overview
Joshua D. Odintz is a tax attorney in Holland & Knight's Washington, D.C., office. Mr. Odintz focuses on tax policy, tax controversy and tax planning matters. He is a co-leader of the Public Policy & Regulation Group's Tax Policy Team.
Mr. Odintz represents clients before the U.S. Department of the Treasury, Internal Revenue Service (IRS), U.S. Congress and the Organisation for Economic Co-operation and Development (OECD). He assists clients in seeking legislative and regulatory changes to tax laws, as well as monitoring key legislative and regulatory developments. Significant issues include OECD Pillars One and Two, global intangible low-taxed income (GILTI), base erosion and anti-abuse tax (BEAT), foreign-derived intangible income (FDII), foreign tax credits, debt versus equity, the deductibility of research expenses, interest limitations, mark-to-market on financial products, Foreign Account Tax Compliance Act (FATCA), Common Reporting Standard, Build Back Better Act and Inflation Reduction Act.
Further, Mr. Odintz represents clients under investigation by Congress regarding tax issues.
Mr. Odintz also advises clients on domestic and international tax controversy matters at all phases, from audit and administrative appeals through litigation. He has experience handling cases involving methods of accounting, transfer pricing, Section 199, research credit, tax accounting, attorney-client privilege and work product, among others.
Mr. Odintz works with multinational businesses to structure their inbound and outbound investments, including in light of the significant changes under OECD/G20 Pillar Two.
Mr. Odintz is active in Holland & Knight's pro bono program and serves as co-chair for the firm's Washington, D.C., office.
In addition to his legal practice, Mr. Odintz is a frequent speaker at the International Fiscal Association (IFA), Tax Executives Institute (TEI), American Bar Association (ABA), University of Chicago Tax Conference, International Bar Association (IBA) and District of Columbia Bar.
Mr. Odintz spends his free time writing tax articles for various publications. He is a frequent contributor to the Knight Watch column in TAXES magazine, and his most (in)famous article, "The TCJA is Not for Losers," appeared in Bloomberg's Tax Management International Journal.
Prior to joining Holland & Knight, Mr. Odintz was a tax attorney at a multinational law firm's Washington, D.C., office, where he was on the management committee of the firm's North America tax practice.
In addition, Mr. Odintz has held high-level government positions with the U.S. Department of the Treasury and the Senate Committee on Finance. He previously served as a senior advisor for tax reform to the assistant secretary at the Treasury Department, where he advised senior treasury officials on tax reform options and issues. Mr. Odintz also served as the chief tax counsel to President Barack Obama's National Commission on Fiscal Responsibility and Reform and was instrumental in formulating the tax proposals in the commission's report. Additionally, Mr. Odintz served as the acting tax legislative counsel at the Treasury Department.
Representative Experience
- Represented pharmaceutical company under audit regarding method of accounting issues
- Served as counsel to trade association regarding tax legislative and regulatory matters
- Represented manufacturer regarding Section 199 audit
- Represented insurance broker regarding regulatory tax policy changes
- Represented an ad hoc coalition of businesses to make legislative changes to the base erosion and anti-abuse tax (BEAT)
- Advised financial institutions regarding Foreign Account Tax Compliance Act (FATCA), Chapter 3 withholding and Common Reporting Standard
- Represented service provider under audit for Chapter 3 withholding
Credentials
- Georgetown University Law Center, LL.M., Taxation, with distinction
- California Western School of Law, J.D.
- University of California, San Diego, B.A., Political Science
- California
- District of Columbia
- U.S. Tax Court
- U.S. Supreme Court
- U.S. Court of Appeals for the Ninth Circuit
- U.S. District Court for the Southern District of California
- American Bar Association, Tax Section, Nominations Committee, 2019-Present
- International Fiscal Association (IFA), U.S. Branch, D.C. Regional Vice Chair, 2018-Present
- University of Chicago Tax Conference, Planning Committee, 2018-Present
- Bloomberg Tax, U.S. International Advisory Board, 2016-Present
- District of Columbia Bar, Vice Chair, Committee on Tax Audits, 2006-2007; Tax Section Member, 2002-Present
- American Bar Association, Tax Section, Court Practice and Procedure Committee, Vice Chair, 2013-2017; Chair, 2017-2019
- Chambers USA – America's Leading Business Lawyers guide, Tax, 2020-2024
- The Legal 500 USA, Tax – U.S. Taxes: Contentious, 2022, 2023; Tax – International Tax, 2023
- Holland & Knight Pro Bono All-Star, 2021
- Top Lawyer, Washingtonian, Tax, 2015, 2018, 2020, 2022
- Thomas Bradbury Chetwood S.J. Prize, Most Distinguished Academic Performance Leading to a Master of Laws Degree, Georgetown University Law Center, 2000