Matthew Hayes

Partner
Matthew Hayes Headshot

Matthew Hayes advises multinational clients on U.S. and international tax matters related to corporate structures and cross-border transactions. Matt's practice includes providing tax structuring guidance to partnerships, limited liability companies, and other pass-through entities. He works with multinational clients across a broad range of industries to develop tax planning strategies that address complex cross-border issues, including mergers and acquisitions, post-acquisition restructurings, structuring inbound and outbound investments, as well as advising clients on navigating the increasingly complicated U.S. international tax rules. Matt also advises clients on tax matters related to joint ventures, fund investments, and real estate transactions.

Experience

Representative Matters

  • Represented a publicly traded transportation leasing company as lead tax counsel in its joint venture transaction with a infrastructure company to acquire a financial institution's North American fleet of railcars, locomotives, and associated operating and financing leases
  • Represented a U.S. and South Africa-based hearing aid technology company as lead tax counsel in its 2025 merger with a private-equity portfolio company, forming a new joint venture company
  • Represented a Chicago-based food ingredient manufacturer and supplier as lead tax counsel in its 2023 sale to a private investment firm
  • Represented a publicly traded transportation leasing company in its acquisition of a European-based tank container leasing business
  • Represented an international hotel chain owner on tax matters related to the sale of its domestic business, properties, and brand to a competitor
  • Represented a Swedish-based gaming company on its acquisitions of several U.S.-based electronic game development studios

Insights

Credentials
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Education

  • LL.M. Taxation Loyola University Chicago School of Law 2008
  • J.D. Loyola University Chicago School of Law 2007
  • B.S. Finance cum laud Boston College 2001

Bar Admissions

  • Illinois

Professional Memberships and Activities

  • Member, Taxation, American Bar Association
  • Member, Chicago Bar Association