We are pleased to announce that Viva Hammer has joined us as a Partner in our Tax group.

Ms. Hammer is a tax policy and practice leader, with over twenty-five years' experience at the Office of Tax Policy in the Treasury Department, at the Joint Committee on Taxation in the U.S. Congress, and in private practice.

Most recently, Ms. Hammer served on the Joint Committee on Taxation where she advised on the drafting design of the 2017 Tax Reform, the Tax Cuts and Jobs Act, particularly the international provisions. Ms. Hammer was also a lead advisor on 2016 Blueprint on Tax Reform, Senator Wyden's Modernization of Derivatives Tax Act, and Senator Cardin's Progressive Consumption Tax. As a member of the Office of Tax Policy in the U.S. Department of Treasury, Ms. Hammer was responsible for developing policy for the taxation of financial institutions and products.

In addition to serving in the public sector, Ms. Hammer was a Partner at Crowell & Moring LLP and a Big Four accounting firm.

Ms. Hammer received her Bachelor of Economics from the University of Sydney. She earned her law degree from the University of Sydney with First Class Honours.

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