Viva Hammer

Viva Hammer advises businesses throughout the world -– focusing on the taxation of derivatives, complex financial transactions, taxation implications of Dodd-Frank and alternative energy strategies.

Working with a wide range of clients, from hedge and alternative equity funds, to banks, insurance companies, mutual funds, energy and service corporations, Viva assists businesses to comply with the tax law in a strategic manner. This involves both partnering with clients in implementing strategies in the current tax law framework, as well as working with them to approach various arms of the Government with proposals for changes in the law.

Before joining the private sector, Viva was a member of the Office of Tax Policy in the U.S. Department of Treasury: in her role as Associate Tax Legislative Counsel and Attorney-Advisor she was responsible for developing the policy and law governing the taxation of financial institutions and products. Viva supervised the publication of the hedging regulations, notional principal contract (swap) regulations, as well as Tax Shelter Notices regarding foreign currency and swap transactions. She was also responsible for the Credit Card Revenue Rulings, guidance relating to Contingent Convertibles, and FELINE PRIDES.

Prior to leaving the Treasury, Viva was responsible for the development of guidance relating to the book-tax conformity for dealers in securities and treatment of nonperforming loans by banks. While at Treasury she served as a member of the President’s Working Group on Derivatives Oversight and Implementation. Since 1999 Viva has served on the Editorial Board for the Derivatives and Financial Instruments Journal of the International Bureau of Fiscal Documentation. In 1997, she served as Chair for the US Council for International Business’ Committee on the Tax Implications of the European Monetary Union. Currently, Viva is Chair of the Legislative Matters Subcommittee of the Banking and Savings Institutions Committee, Tax Section of the American Bar Association.

To find out more about Viva Hammer’s achievements in tax, visit www.vivahammertax.com