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Frank Ikonero Mugabi

Frank Ikonero Mugabi


Frank Mugabi focuses on the tax aspects of private equity, partnerships and other joint venture arrangements, cross-border mergers and acquisitions, transactions under Chapter XI of the US Bankruptcy Code, and oil & gas transactions (including unitizations and other sharing arrangements, joint operating agreements, as well as master limited partnerships). Frank also represents sponsors, underwriters, and issuers in connection with initial public offerings, including initial public offerings by blank check companies for the purpose of effecting a merger or business combination. Frank also advises institutional investors investing in private equity funds, as well as advises sponsors of collateralized loan obligations (CLOs). Additionally, Frank advises on a wide range of international tax matters for clients in various industries, including repatriation planning, foreign tax credit planning, and Pillar 2 planning.

Areas of FocusTaxTransactional Tax
Bar admissionsNew York
  • LL.M., Harvard University 2003


    LL.B. (First Class Hons), Makerere University 2001


  • The Legal 500 United States
    • Recommended, Financial Products (2022)
    • Recommended, International Tax (2017, 2019-2022) 
    • Recommended, US Taxes: Non-contentious (2018-2019, 2023) 


  • Tax Cuts and Jobs Act could have significant impact on structuring of US and foreign investments (January 4, 2018)
  • Disputed Ownership Funds: Making Sense of the "Unused Attributes" Rule, Journal of Taxation, Vol. 131. No. 1 (July 2019)
  • Recent Trends in Cross-Border Investments in Distressed Debt by U.S. Managed Hedge Funds, Journal of Taxation of Financial Products (Jan 1, 2006)


  • Speaker, Legal Mentor Transactional Bootcamp Series - Session 1, DLA Piper, 2023