Paul’s practice covers a broad cross-section of Osler’s clients, with a particular focus on cross-border mergers and acquisitions, financings and restructurings. He advises on both in-bound and out-bound tax planning considerations, including treaty-based planning, international joint ventures, permanent establishment considerations and the development of innovative cross-border structures. He also regularly advises Canadian pension funds in connection with investments in hedge funds, private equity funds and other private investment vehicles, including designing co-investments and direct investment structures in the United States and globally. In the domestic context, Paul also has extensive experience advising clients regarding spin-offs, tax-free and taxable reorganizations and acquisitions as well as structuring, operating and unwinding joint venture arrangements. Paul’s representative clients include Cenovus Energy Inc., Encana Corporation, Ontario Teachers’ Pension Plan Board, Iron Ore Company of Canada, Microsoft Corporation, Kinross Gold Corporation and Mitel Networks Corporation.