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Allison Bray

Associate

Allison advises on both direct and indirect tax matters, with a specific focus on tax structuring, M&A (including real estate transactions), capital markets, and management incentive plans.
Allison also assists in tax litigation matters and represents clients in obtaining tax rulings.

Experience

Representative matters

Aukera BV, a Belgium-based pan-European renewable energy developer and independent power producer (IPP) majority owned by AtlasInvest, on a €450 million structured notes issuance facility set up with EIG.

Allison was part of the A&O team which assisted 15 bank underwriters (Barclays Bank, BNP Paribas, Citibank, Crédit Agricole Corporate and Investment Bank, Deutsche Bank, Mizuho Bank, Natixis, Banco Santander, Goldman Sachs, HSBC, ING Bank, Raiffeisen Bank International, Standard Chartered Bank, SMBC and UniCredit) and four private credit providers (Apollo, CVC Credit, MV Credit and Rantum Capital) on the financing for Cinven’s takeover offer to acquire German-listed company Synlab.

Published Work

  • A. BRAY en E. VAN MALDER, "Geen verzoek tot kwijtschelding btw-boetes vereist opdat rechter kan matigen", Fiscale Actualiteit, 2023/02, 4-7.
  • "Country report: Belgium" in Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, Sixth Edition, Kluwer Law International, 2023
  • A. BRAY, B. DE BOCK en P. SMET, “Geen definitieve belastingvrijstelling meer voor ondernemingen in moeilijkheden”, Fiscoloog, afl. 1814, 1

Qualifications

Admissions

Admitted to the Brussels Bar, 2020
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.