Fred F. Murray


Managing Director (International Tax Services), Grant Thornton LLP; U.S. Member, Grant Thornton International Ltd., Adjunct Professor of Law

B.A., Rice University; J.D. University of Texas at Austin

Fred Murray is an attorney (District of Columbia, Maryland, New York, and Texas (Board Certified in Tax Law, Texas Board of Legal Specialization), and various...

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Fred Murray is an attorney (District of Columbia, Maryland, New York, and Texas (Board Certified in Tax Law, Texas Board of Legal Specialization), and various federal courts) and C.P.A (Maryland and Texas).

His experience includes public law and accounting practice, government service as Deputy Assistant Attorney General in the Tax Division at the Department of Justice and as a Special Counsel to the Chief Counsel for the Internal Revenue Service, where he was involved in drafting of legislation and testimony, legislative investigations, and other Congressional matters, litigation, and in regulations, revenue rulings and other agency guidance.  Fred also served as Vice President for Tax Policy at the National Foreign Trade Council and General Counsel and Director of Tax Affairs at the Tax Executives Institute. 

He is former Chair of the US Internal Revenue Service Advisory Council (formerly Commissioner's Advisory Group);former Advisor to the International Tax Working Group of the United States Senate Finance Committee;and a former member, Commissioner's Advisory Council, Department of Taxation and Finance, State of New York.

He is a former Council Director, governing Council of the American Bar Association Tax Section, and former chair of several of its committees including the Administrative Practice Committee and the Competent Authority and Tax Treaties Subcommittee of the US Activities of Foreigners and Tax Treaties Committee, He is currently a member of the Administrative Practice Committee, Foreign Activities of US Taxpayers, Government Relations and Government Submissions Committees. He is a member of the Steering Committee of the Federal Bar Association Tax Section (previously Chair 2012-2013 and 1998-1999), and a Fellow of the American College of Tax Counsel. He is a Life Elected Member of the American Law Institute;a member of the American Institute of Certified Public Accountants;and a member of the Bloomberg BNA U.S. International and Transfer Pricing Advisory Board.

He serves as an adjunct member of the faculty at Georgetown University Law Center where he teaches courses on international taxation and accounting for income taxes, corporate governance, securities law and other issues for corporate tax advisors.  He also lectures at the New York University School of Law.  Previously, Fred Murray was also an adjunct professor at the University of Texas School of Law, Rice University Jesse H. Jones Graduate School of Management, and the University of Houston Law Center.  

Selected Publications

Fred is an author and speaker on taxation, accounting and financial reporting, business and corporate governance, international and property law matters in more than 200 books, publications and programs published or conducted by various organizations in the United States and other countries, including:

Column Article Author, Ethics & Tax Procedure Corner, Wolters Kluwer CCH Journal of Passthrough Entities, recent articles: "New Partnership Audit Rules Require Action Now in Respect to Partnership Agreements," May-June, 2016; "Partnership Withholding in Cross-Border Transactions," September-October, 2015; "The Need for New Approaches in Making Adjustments to the Tax Accounts and Tax Returns of Large Partnerships - TEFRA Needs to be Updated," April - May, 2015.

US Branch Co-Reporter, Exchange of Information and Cross-Border Cooperation between Tax Authorities USA Branch Report, International Fiscal Association - Copenhagen Congress 2013.

Author, "FIN 48 -- Changes Affecting Private Entities, Partnerships and Pass-throughs, Tax Exempt Organizations, and Business Combinations," annual multi-volume "Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations &Restructurings," Practising Law Institute, New York, NY, 2009, 2010, 2011, 2012, 2013, 2014, 2015 and 2016 programs and editions.

Author, 6845-1 T.M., U.S. GAAP and Related Administrative Requirements for the International Tax Practitioner, Bureau of National Affairs, Tax Management Portfolios, Foreign Income Series, 2012.

Author, "Uncertainties Increase for Private Equity Investment," Bureau of National Affairs, Daily Tax Report, Washington, D.C., June 27, 2007.

Author, "FIN 48 –Now for Private and Public Entities," Bureau of National Affairs, Daily Tax Report, Washington, D.C., August 31, September 1 - 4, 2009 (published in 5 parts). Also published as "FIN 48: Now for Public and Private Entities," Accounting Policy and Practice, Special Report, Volume 5, Number 3, Bureau of National Affairs, September 18, 2009, and in Tax Management, Accounting Series Portfolios. 

Co-Author, "Promote Dividend Repatriation," included in compilation Toward Tax Reform - Recommendations for President Obama's Task Force, Tax Analysts, Washington, DC, September, 2009.

Editor-in-Chief, Co-Author, The NFTC Foreign Income Project: International Tax Policy for the 21st Century, National Foreign Trade Council, Inc., Washington, DC, December, 2001.

The Euromoney Global Tax Handbook, "Challenges facing the corporate tax department," Euromoney Institutional Investor PLC, London, 2004 ed.

Co-Author, Taxation of Natural Resources – Oil, Gas, Minerals and Timber, Practising Law Institute, New York, New York, 1987.