Dairon Aguilar is a Senior Director with Alvarez & Marsal Tax in Miami. He brings more than six years of experience advising middle-market businesses (including their high-net-worth individual principals) on a broad range of federal, state, and international tax areas.
Mr. Aguilar brings expertise in entity structuring, U.S. antideferral regimes (e.g., Subpart F, GILTI), tax accounting methods, financial reporting of income taxes (ASC 740), and tax return reporting. He specializes in federal and international tax and has extensive experience in federal/international tax reporting for partnerships and corporates.
Mr. Aguilar has served clients in various industries, including real estate, retail, distribution, and manufacturing.
Prior to joining A&M, Mr. Aguilar was an Associate with a Miami firm.
Mr. Aguilar earned a bachelor’s degree (cum laude) and a master's degree in accounting (tax specialization) from Florida International University. He is a Certified Public Accountant in Florida and a member of the American Institute of Certified Public Accountants (AICPA).
Thought Leadership
In many M&A share transactions, tax losses may represent significant hidden value. But that value depends particularly on two key questions: Can the tax losses survive the transaction and can the parties mutually agree on a business plan substantiating the future usage of the potentially surviving tax losses? Our article outlines how jurisdiction-specific rules — especially Germany’s strict change-in-ownership regime — affect the usability of tax losses post-closing, whether tax losses can provide a shelter for historic tax risks and why tax losses impact purchase price negotiations.
