These include tax structuring and planning in connection with mergers and acquisitions; joint ventures; transfer pricing; business formation and organization; capital markets; real estate investment/financing; derivatives and financial instruments; and dispute resolution and litigation in various courts, including the United States Tax Court and various state tribunals.
In this regard, the group offers clients extensive experience on the tax aspects of U.S. and international transactions. Our tax attorneys have advised a variety of clients, including multinational enterprises (both public and private corporations), sovereign wealth funds, and other tax-exempt entities with respect to major M&A transactions and IPOs (both pre-IPO reorganization as well as the offering itself) across an array of industries, including commodities, energy, technology, manufacturing, and real estate, among others.
In addition, we counsel our clients on strategies to reduce State & Local Tax (SALT) risks as well as opportunities for them to claim business tax incentives. For multistate businesses with operations across the country (including technology companies), we have experience handling matters in all 50 U.S. states and the District of Columbia. We proactively manage SALT issues by consulting and planning; handling audit defense and litigations; and providing legislative guidance. In our practice, we regularly address a broad array of tax types, including corporate income and franchise, gross receipts, sales and use, real property transfer taxes, personal income taxes, and energy/utility taxes. We also regularly advise clients on complex corporate transactions and reorganizations, marketplace nexus services, residency audits, whistleblower matters, criminal tax defense, and unclaimed property obligations. Moreover, we are proud to note that our SALT attorneys serve on advisory boards of various professional organizations and publications and have served as guest lecturers for graduate tax programs.
Our range of services includes:
- Advising U.S. clients who operate internationally regarding cross-border tax issues such as income deferrals and U.S. tax laws concerning controlled foreign corporations and foreign passive investment companies; the availability of and strategic planning for the use of foreign tax credits; transfer pricing arrangements; and the various developments resulting from the Tax Cuts and Jobs Act of 2017 (including GILTI and FDII).
- Advising non-U.S.-based clients that operate or invest in the United States on inbound tax issues, including how to expatriate earnings from U.S. operations efficiently and determining whether the client’s investments or operations constitute either a U.S. permanent establishment or the conduct of a U.S. trade or business.
- Serving as tax advisor for U.S. real estate development projects, providing both pre- and post-formation tax planning, structuring investment vehicles to optimize after-tax returns for foreign investors, and determining whether any income earned from U.S. investments is subject to U.S. withholding taxes.
Barton’s tax group is well-versed regarding international tax issues and maintains a diverse international client base. Our attorneys also participate in a variety of international tax organizations and continue to cultivate well-established relationships with top tax advisors all over the world. Members of our tax team regularly speak about and lead discussions on cutting edge international tax issues.
Additionally, we regularly counsel senior management and business owners regarding executive compensation arrangements, both domestic and cross-border, giving due regard to the tax considerations of both employers and employees.