Paul K. Marineau

Paul K. Marineau


B.S., magna cum laude, Western Michigan University
B.B.A., magna cum laude, Western Michigan University
J.D. Temple University School of Law

Professor Marineau has practiced in the area of international tax since 1994. As an international tax specialist, he has worked in industry, public accounting, law, and academia.

Prior to joining the faculty at Thomas M. Cooley Law School, Professor Marineau was an International Tax Partner at Crowe Horwath LLP in Grand Rapids, Mich. While at Crowe Horwath LLP, he was the Firmwide Practice Leader – International Tax Services, the Firmwide International Liaison Partner – Crowe Horwath International, and a member of the Crowe Horwath International Tax Executive Committee. His most recent industry experience was with a multi-billion dollar manufacturer as Corporate Counsel – International Tax.

In the professional services sector, Professor Marineau’s primary focus was the provision of tax planning and structuring services to U.S. multinational corporations, which included the implementation of customized international tax planning strategies to reduce effective tax rates, improve cash flows, and optimize foreign tax credits. He also has a wealth of experience representing U.S. multinational corporations as they expanded their operations and invested in mainland China, as well as overseeing, coordinating, and managing these corporations’ transfer pricing projects and expatriate, inpatriate, and third-country national assignments.

At Thomas M. Cooley Law School, Professor Marineau teaches International Tax - Outbound and International Tax - Inbound in the LL.M Tax Program.  He also teaches Taxation, Taxation of Business Entities, Corporate Taxation, and Wills, Estates and Trusts in the J.D. Program.



Paul K. Marineau, International Corporate Tax Reform: It's Time to "Walk-the-Talk" (No More Platypuses, Please), 40 Syracuse J. Intl. L. & Com. 29 (2012).

Paul K. Marineau, What Lies Beneath Section 956(c)(1)(d): Does an Intangible Property Right Constitute an Investment in U.S. Property?, 9 B.Y.U. Intl. L. & Mgt. Rev. 81 (2012).


Real-World Experience

Specialty: International Tax

Courses: Wills, Estates & Trusts, Taxation, Corporate Taxation, International Tax - Outbound, International Tax - Inbound, Taxation of Business Entities

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