Mock Or, Michelle S.

Michelle S. Or

Chief Tax Officer

Michelle Or, Latham’s Chief Tax Officer, oversees all aspects of tax, retirement, well-being, and benefits for the firm’s global partnership.

Ms. Or leads firmwide services for:

  • Global Tax
  • Global Well-Being & Benefits
  • Global Retirement
  • Global Mobility
  • Partner Services

Since joining the firm, Ms. Or established Latham’s Global Tax Department, centralized all compliance and internal consulting, advised on tax issues throughout the firm’s global expansion, and developed a professional team with multinational and multistate expertise. In 2015, Ms. Or assumed responsibility for Latham’s Global Well-Being & Benefits and Global Retirement Departments. Under her leadership, the well-being area expanded partner and employee offerings, including in-office medical clinics in select offices as well as an extensive mental health support. Combining three departments under Ms. Or’s leadership allowed her teams to form a Partner Services Department, which provides partners with integrated, white-glove service throughout their career and into retirement.

Ms. Or joined Latham in 2002 as a senior manager, progressing to director in 2004 and becoming the firm’s first Chief Tax Officer in 2010. Before joining Latham, she served as a senior manager of international tax for a leading accounting firm, as a litigator in the Internal Revenue Service’s Office of Chief Counsel, and as an adjunct professor at Golden Gate University School of Law’s LLM in Taxation program.

Bar Qualification

  • California
  • New York


  • LLM in Taxation, New York University School of Law, 1995
  • JD, Pace University School of Law, 1994
    cum laude
  • BA, Queens' College, 1989