International Tax Transactions and Planning

Our team provides multinational companies and private equity clients with sophisticated and innovative advice through all stages of planning, structuring and executing multi-jurisdictional transactions. Our work includes cross-border mergers, acquisitions and divestitures, cross-border partnerships and joint ventures, capital market transactions, fund formation (both retail and institutional), structured finance transactions, real estate transactions, private equity and venture capital investment and divestment, and inbound and outbound investments. We design and implement tax-efficient post-transaction integration plans following global mergers and acquisitions. Our team also works on the cross-border tax aspects of complex financial products and structures, minimizing withholding and other taxes and often navigating the different tax treatment of financial instruments in various jurisdictions.

In addition, our lawyers advise multinational companies on the day-to-day management of their tax affairs, developing and implementing creative solutions that achieve their business objectives while reducing their worldwide effective tax rate. In this respect, among other matters, we advise our clients on internal reorganizations, supply chain restructurings, applicability of tax treaties, foreign tax credit planning, withholding taxes, VAT and indirect taxes.

We work extensively with clients to comply with evolving global tax reform, including the OECD’s new base erosion and profit-shifting (BEPS) measures, country-by-country reporting requirements and other tax rules around the world. Together with our Public Policy, Regulatory & Political Law team, our global team of lawyers represents our clients’ interests in the drafting of new tax legislation and regulations in their respective jurisdictions, advising them on the risks and opportunities presented by proposed changes in law. We also have extensive experience advising companies and trade organizations on international tax policy matters, including in relation to the OECD BEPS initiatives and tax treaty negotiations.

In collaboration with our Private Clients, Trusts & Estates team, our lawyers also provide sophisticated income, estate, and gift tax planning for high-net worth individuals and family offices with interests in multiple jurisdictions.

Transfer Pricing

Our lawyers offer comprehensive advice on all aspects of planning, structuring, and documenting related party transactions, negotiating advance pricing agreements, and resolving controversies at all levels.

Planning and Structuring

Our team addresses all phases of planning and structuring transactions that involve intangible property, intercompany services, cost sharing arrangements, principal structures, distribution arrangements, restructurings, loans and guarantees, among other types of related party transactions. In transfer pricing planning matters, we leverage multi-jurisdictional, multi-practice teams with a breadth of capabilities matched by few other firms. We are an integrated team, offering both legal representation and sophisticated, top-quality economic consulting through our in-house PhD economist. Through our global presence, our team also provides on-the-ground experience with the varying compliance and documentation rules worldwide, and we prepare bespoke transfer pricing documentation reports, both on ongoing and ad-hoc bases.

Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAPs)

Our lawyers have extensive experience negotiating APAs and MAPs with the IRS and foreign competent authorities to prevent or resolve disputes involving transfer pricing and other cross-border issues on favorable terms that avoid double taxation. The bilateral and multilateral APAs and MAPs that we have negotiated cover some of the largest cross-border-related party trade flows in the world, many of which have involved intangible property, financial transactions, restructurings, or other complex or novel factual, legal or economic issues. These APAs and MAPs have involved a wide range of foreign jurisdictions including Australia, Canada, France, Germany, India, Italy, Japan, Mexico, the Netherlands, Switzerland, and the United Kingdom. We also have substantial experience negotiating unilateral APAs with the IRS and other tax authorities.

Audits, Appeals and Litigation

Together with our Tax Controversy & Litigation team, we provide skillful representation during all phases of a transfer pricing controversy, including audit, appeals, competent authority proceedings, and litigation. Our lawyers have tried many large transfer pricing cases, including Eaton, Altera, United Parcel Service, Overseas Partners Ltd., Nestlé Westreco, Seagate and National Semiconductor.