Erika Nijenhuis is a partner based in the New York office.
Ms. Nijenhuis' practice focuses on U.S. income tax, with an emphasis on financial products and international tax planning matters. She regularly advises financial institutions and other domestic and foreign clients on issues relating to capital markets transactions, the development of new financial products and inbound and outbound business operations.
Ms. Nijenhuis is distinguished as one of the best U.S. tax lawyers by
Chambers Global Guide to the World's Leading Lawyers, Chambers USA America’s Leading Lawyers for Business and
The Best Lawyers in America.
Ms. Nijenhuis regularly speaks at conferences, including at American Bar Association, New York State Bar Association, International Bar Association, University of Chicago, Wall Street Tax Association, Institute of International Bankers and Practising Law Institute meetings and seminars. She has guest-lectured at law schools including the University of Michigan, New York University, Georgetown, and taught a course on the taxation of financial instruments at the University of Washington Law School.
Ms. Nijenhuis is widely published on the various aspects of the taxation of financial products. Her publications include:
- “IRS Prosposes Broadening the Rules for ‘Reportable Transactions,’” Practical US/Domestic Tax Strategies
- “Notice 2004-52-One Small Step Forward on Credit Default Swaps,” Tax Notes
- “Wash Sales Then & Now,” TAXES – The Tax Magazine
- “The Final Treasury Regulations Relating to Disclosure and Listing of ‘Tax Shelters’ and Related Statutory Provisions,” Tax Strategies for Corporate Acquisitions 2006
- “Taxation of Securities Futures Contracts,” Tax Strategies for Corporate Acquisitions 2006
- “Contingent Interest Convertible Bonds and The Economic Accrual Regime,” Tax Strategies for Corporate Acquisitions 2006
- “The Section 864(b)(2) ‘Trading in Derivatives’ Safe Harbor,” Tax Management Memorandum 371
- “ISDA Master Agreement Tax Issues,” Swaps and Other Derivatives in 2000
- “Taxation of Notional Principal Contracts,” Taxation of Financial Instruments
- “Proposed Regs on Global Dealing Operations,” Tax Notes
- “Everything I Know About New Financial Products I Learned from DECS,” Practising Law Institute
- “Short Sales and Short Sale Principles in Contemporary Applications,” N.Y.U. Inst. Fed. Tax’n
Ms. Nijenhuis joined the firm in 1990 and became a partner in 1997. She received an LL.M. in taxation from New York University in 1997, and a J.D. in 1987 and an undergraduate degree in 1982 from the University of Pennsylvania.
Ms. Nijenhuis is a member of the Bars in New York and Washington State. She is currently the second vice-chair of the Executive Committee and was formerly co-chair of the Financial Instruments Committee of the New York State Bar Association Tax Section. Ms. Nijenhuis is also co-chair of the Debt Instruments subcommittee of the ABA Tax Section Financial Transactions committee.