Noam is a U.S. tax lawyer (Registered Foreign Lawyer, New York qualified) who has been based in Hong Kong since 2014. He advises individuals, trustees, and financial institutions on U.S. and International tax matters, with expertise in private client work. His practice focuses on trusts with U.S. beneficiaries, pre‑immigration and pre‑expatriation planning, and designing holding structures for U.S. real estate, equities, funds, and other assets. He also advises on U.S. tax reporting and withholding obligations, FATCA and information exchange standards, FBAR compliance, voluntary disclosure procedures, Qualified and Nonqualified Intermediaries, and other cross‑border tax issues.
Noam’s tax law publications have appeared in prominent journals, including the Yale Journal of International Law, Harvard Business Law Review, Columbia Journal of Tax Law, Virginia Tax Review, and the American Journal of Comparative Law. His publications have been cited in reports by the World Bank, the International Monetary Fund, the European Commission, and the United Nations Development Programme.
Noam is a full member of the Society of Trust and Estate Practitioners (STEP). He serves on the Executive Committee of the Hong Kong branch of the International Fiscal Association (IFA). He is also the honorary secretary of the Joint Liaison Committee on Taxation, which facilitates dialogue between tax practitioners and the Hong Kong government. He holds a Doctor of Juridical Science (S.J.D.) from Harvard Law School, where he was awarded the John M. Olin Prize for the best paper in law and economics.