About Brian Ray Dinning, Tax Lawyer

INTERNATIONAL TAX PARTNERS

Practice Profile for Brian Dinning, JD, LLM (tax)

Brian Dinning’s has practiced international and domestic tax, business and mergers and acquisitions law since 1990.  Today, Mr. Dinning’s consulting practice focuses on domestic and international business entity taxation including corporate, non-profit, partnership and joint venture tax law, mergers and acquisitions, and business transactions.

Mr. Dinning advises clients on the formation, structure and taxation of business ventures, start-up enterprises and joint ventures between the tax-exempt and for-profit corporation. He has structured several multi-million dollar domestic and international joint ventures.  With specialized expertise in energy, energy tax credits and domestic and international energy transactions, Mr. Dinning represents small to large energy clients with tax credit opinion letters, energy ventures and tax credit syndication.

Mr. Dinning represents a diverse spectrum of clients: corporations; partnerships; limited liability companies; universities; energy and renewable energy projects; high-technology ventures; health-care entities; charitable and educational organizations; contractors and developers; syndications; and private individuals. He has assisted in tax administration and litigation at the federal, state and local level. He specializes in domestic and international tax and corporate planning.

 

Education

LL.M in Taxation, Georgetown University Law Center, 1993

J.D.  Regent University School of Law, 1990
B.A. Grove City College, 1987

Bar and Court Admissions

District of Columbia

Virginia
United States Tax Court
United States Court of Federal Claims

Points of Distinction

Mr. Dinning has structured numerous international companies and multi-national joint ventures including several for a Fortune 500 Company in the energy industry. This work includes traveling with the client, conceiving and organizing the business structure, negotiating the terms of agreement with the boards and/or officers of the foreign participant, leading a team of domestic and international lawyers, accountants and business advisors in drafting the agreements, solving any problems and closing the transaction.

Mr. Dinning has extensive experience in tax credit transactions under Section 29, Section 42, Section 45 and other energy related tax credits and tax incentive transactions.

Mr. Dinning’s experience in structuring the business activities of domestic and international organizations includes setting up asset protection strategies, tax minimization structures, international business entities, offshore trust companies, tax-haven manufacturing entities and licensing agreements.

Mr. Dinning was one of the key attorneys representing the developers of the Gallery Place/MCI Center Development providing guidance on District of Columbia Tax Exempt Bond Financing.

Finally, Mr. Dinning was the sole attorney in the merger of two Tax Law Specialty Law Firms in Washington, DC, which included negotiating the transaction, preparation of the tax-free merger documentation and closing the transaction to a successful conclusion.  Mr. Dinning has presented for several international charities to their major donors and has performed extensive and complex charitable, tax and estate planning for the major donors.  Clients include three universities, international charities, large hospital and international social venture organizations.

Activities

Mr. Dinning served as an Adjunct Professor of Law at Regent University School of Law in Corporate Taxation, Business Planning. He has been Guest Lecturer on Non-Profit Organizations, Charitable Trusts and Mergers and Acquisitions.

Publications/Speeches

Mr. Dinning has conducted research and writing on non-profit organizations including significant research, drafting and editing of a treatise entitled, “Sanders, Partnership and Joint Ventures Involving Tax Exempt Organization,” (John Wiley & Sons 1994) and the First Supplement. This treatise is used as the primary textbook for non-profit organization at both Georgetown and George Washington LL.M programs.

Mr. Dinning was a Guest Speaker at the World African Growth Opportunity Act Conference for the U.S. State Department in Washington, DC and Dakar, Senegal. The topic was “Beyond Micro Enterprise: Structuring Social Entrepreneurship Ventures.”

Mr. Dinning was a Guest Speaker for the U.S. Department of Commerce on “Doing Business in Africa:

Structuring Partnerships and Joint Ventures that work.”

Previous Work

Mr. Dinning worked at law firms in Washington, DC, Maryland and Virginia. Mr. Dinning was a Federal Judicial Law Clerk to the Honorable Paul T. Baird, United States Claims Court in Washington, DC. Mr. Dinning also served as a Staff Attorney and Senior Staff Attorney at the United States Court of Federal Claims.

Brian Dinning is an an avid photographer, safari enthusiast and world traveler who seeks to work with other cultures and people groups to create a safer, more green friendly world.

Brian Dinning has been working on an innovative sustainable resources and development model for use in developing countries around the world and especially in Africa.

Brian Dinning’s goal is to promote sustainability, professionalism and good stewardship in our project areas of expertise.

Brian Dinning works as a consultant to promote Sustainable Resource Development in Africa.  The Toronto Globe named this the “Century of Africa” and Africa has become the world focal point in this century.

Brian Dinning provides consulting and development services in three main areas:

*    Resource Security including Food and Water Security

*    Green Energy and Sustainable Development

*     Legal, Tax and Business Consulting Specializing in Africa

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