ChristopherHanfling (Chris)

Partner

Washington + 1.202.879.3761

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Chris Hanfling practices primarily in the areas of U.S. federal and international taxation. He advises clients on the tax aspects of complex transactions, including international and domestic mergers, acquisitions, and spin-offs, with a particular emphasis on tax planning, compliance, post-acquisition restructuring, and tax-efficient structures for cross-border transactions and arrangements. Chris also assists clients with maximizing their tax efficiency, with a particular focus on tax credits, transfer pricing, and other cross-border tax considerations.

Chris has drafted opinion letters, intercompany agreements, and cost sharing agreements and has helped clients navigate a variety of complex tax issues, both internally and before the Internal Revenue Service, including transfer pricing, tax compliance, and tax treaty matters.

Chris works with clients to secure and maintain tax-exempt status for nonprofit organizations and advises on the federal tax implications for these organizations.

Chris teaches international tax law at American University Washington College of Law. Chris is coauthor of the Practical Guide to U.S. Transfer Pricing and is a member of the American Bar Association (Tax Section) and the D.C. Bar Association (Tax Section).

Experience

  • Hub Group forms joint venture with EASOJones Day advised Hub Group, Inc. in the formation of a joint venture with Mexico-based EASO.
  • Reneo Pharmaceuticals announces reverse merger with OnKureJones Day represented Reneo Pharmaceuticals, Inc. (NASDAQ: RPHM) in an all-stock reverse merger between Reneo and OnKure, Inc., a privately-held, clinical-stage biopharmaceutical company valued at $170 million that is focused on the development of novel precision medicines in oncology.
  • Five9 acquires AcqueonJones Day advised Five9, Inc. in its acquisition of Acqueon, a pioneering real-time revenue execution platform, realizing Five9's ambition to become the orchestration engine for every interaction across the entire customer journey, including marketing, e-commerce, sales and customer service through AI-driven, omnichannel proactive customer engagement.
  • Accurate Background acquires Orange Tree Employment Screening LLCJones Day advised Accurate Background, the largest privately held and minority-owned global provider of compliant background checks, drug and health screening, and workforce monitoring solutions, in its acquisition of Orange Tree Employment Screening, a technology-driven background screening provider.
  • ETS acquires Mastery Transcript Consortium (MTC)Jones Day advised Educational Testing Service (ETS) in its acquisition of Mastery Transcript Consortium (MTC), a national non-profit organization that helps make competency-based education available to all learners.
  • WEG acquires industrial electric motors and generators business from Regal Rexnord CorporationJones Day advised WEG S.A. in the $400 million acquisition of the industrial electric motors and generators business of Regal Rexnord Corporation.
  • Sonoco sells protective solutions packaging business to Black Diamond Capital Management, LLC for $80 millionJones Day advised Sonoco Products Company in the $80 million sale of Sonoco's Protective Solutions assets and business to Black Diamond Capital Management, LLC.
  • Five9 acquires Aceyus for $82 millionJones Day represented Five9, Inc. in its acquisition of 100% of the equity of Aceyus, Inc. for $82 million in cash.
  • Astellas acquires Iveric bioJones Day advised Astellas Pharma Inc. in the $5.9 billion cash acquisition of Iveric bio, Inc., a science-driven biopharmaceutical company focused on the discovery and development of novel treatments for retinal diseases with significant unmet medical needs.
  • Outdoor Inclusion Coalition establishes tax-exempt status as 501(c)(3) not-for-profitJones Day assisted the Outdoor Inclusion Coalition in its formation and application for tax-exempt status as a 501(c)(3) not-for-profit.
  • Organon makes strategic investment in Claria MedicalJones Day advised Organon in the strategic investment in Claria Medical, Inc. a privately-held company developing an investigational medical device being studied for use during minimally invasive laparoscopic hysterectomy.
  • Newell Brands sells the Connected Home & Security business to Resideo TechnologiesJones Day advised Newell Brands Inc. in the $593 million sale of the Connected Home & Security (CH&S) business to Resideo Technologies, Inc.
  • Riverside sells Lexipol to GTCRJones Day represented The Riverside Company in the sale of Lexipol, a leader in policy management and training platforms for state and local governments, to GTCR.
  • Laureate Education sells Walden University to Adtalmen Global Education Inc. for $1.48 billionJones Day acted as special tax counsel to Laureate Education, Inc. in its $1.48 billion sale of Walden University to Adtalem Global Education Inc.
  • Riverside sells portfolio company Greenphire to Thoma BravoJones Day represented The Riverside Company in connection with the sale of portfolio company Greenphire, the global leader in financial lifecycle management software for clinical trials, to Thoma Bravo, a software focused private equity firm.
  • Riverside sells ARCOSJones Day advised The Riverside Company in its sale of ARCOS, the market leader in resource management software for utilities, airlines, and other critical infrastructure industries, to Vista Equity Partners.
  • Laureate Education to sell Brazilian operations to Ânima Holding S.A. for R$4.6 billionJones Day acted as special tax counsel to Laureate International, Inc. in the sale of its Brazilian operations to Ânima Holding S.A. for R$4.6 billion.
  • Laureate Education divests operations in Chile to Fundación Educación y Cultura and sale of its for-profit operations for $218.2 millionJones Day acted as special tax counsel in the divestiture of its operations in Chile through the transfer of control of its not-for-profit institutions to Fundación Educación y Cultura and the sale of its for-profit operations.
  • Newell Brands sells The United States Playing Card Company to Cartamundi GroupJones Day advised Newell Brands Inc. in the sale of The United States Playing Card Company ("USPC") to Cartamundi Group, a leading manufacturer and distributor of playing cards and board games.
  • Supplier of automotive components and systems amends and extends existing asset-based global revolving credit facilityJones Day represented a leading global supplier of automotive components and systems in connection with the amendment and extension of its existing asset-based global revolving credit facility, including a Canadian revolving credit subfacility and European receivables securitization.
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    August 2024 Alert

    U.S. Tax Court Invokes Loper Bright for the First Time

    July 2024 Alert

    Supreme Court Upholds the Mandatory Repatriation Tax in Moore v. United States

    May 2024 White Paper

    Dispute Resolution Under OECD's "Pillar Two" 15% Global Minimum Tax Remains Unclear

    July 2023 Commentary

    U.S. Treasury and OECD Lay Groundwork for Selling Clean Energy Tax Credits

    August 2022 Commentary

    Inflation Reduction Act of 2022: Corporate Minimum Tax

    June 2019 Commentary

    Warning: U.S. Tax Regulations Impact Completed Foreign Sales Retroactively and Domestic Partnerships

    August 2018 Alert

    Proposed Treasury Regulations Provide Details on U.S. Tax Reform's Transition Tax

    April 9, 2018 External Publications

    Back to the Dry-Erase Board: Redrawing Cross-Border M&A Structures Post-Tax Reform, Bloomberg Daily Tax Report

    January 2018 Jones Day Publications

    The U.S. Tax Cuts and Jobs Act: Fundamental Changes to Business Taxation

    June 2016 External Publications

    D.C. Bar Comment Letter on Proposed Related Party Debt Regulations under Section 385, Primary Drafter
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    Additional Publications

    • April 9, 2018
      Back to the Dry-Erase Board: Redrawing Cross-Border M&A Structures Post-Tax Reform, Daily Tax Report

    Additional Speaking Engagements

    • November 14, 2024
      International Aspects of the Proposed CAMT Regulations, DC Bar International Tax Series
    • September 24, 2024
      Current Developments in International Taxation of Multinationals
    • January 10, 2024
      Section 174, Notice 2023-36, and Related Structuring Considerations, 2024 D.C. Bar Tax Conference
    • November 29, 2023
      "Computing GloBE Income or Loss," ABA Hybrid Pillar Two Boot Camp
    • June 8, 2023
      "Left Holding the Bag: Withholding Agent Current Issues and Traps for the Unwary," NYU Tax Controversy Forum

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