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Dan Collins

Dan Collins

Dan Collins is an associate in the Tax Practice Group in Haynes Boone’s New York office.

His practice focuses on federal income taxation.

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Education

J.D., Fordham University School of Law, 2021, cum laude; Ruth Whitehead Whaley Scholar; Archibald R. Murray Public Service Award; Fordham Moot Court Board; Fordham Journal of Corporate & Financial Law

B.A., Economics, Boston University, 2018, cum laude

Clerkships

Intern to the Honorable John M. Galasso, Nassau County Supreme Court, May-July 2018

Admissions

New York

Publication
Tax Court Rules Offshore Lending Hedge Fund Is Engaged in a U.S. Trade or Business
February 01, 2024

In the long-awaited decision of YA Global Investments, LP v. Commissioner1, the Tax Court held that YA Global Investments, LP, a Cayman Islands limited partnership (“YA Global”), generated income effectively connected with a U.S. trade or business (“ECI”) as a result of the activities of its investment manager. Despite the fact that YA Global was generally engaged in investment activities, the cou [...]