Luc Moritz is a Partner in O’Melveny’s Los Angeles office and a member of the Tax Practice. The primary focus of his practice relates to tax issues arising in international transactions, both inbound and outbound, on matters ranging from financings to joint ventures and mergers and acquisitions. Luc has done substantial work on major infrastructure development projects in the United States and abroad. Although Luc’s practice is primarily transactional, he has handled significant tax controversy matters, representing clients with respect to both US and California tax matters.