Navigating the Complex World of Tax Law
Saul Ewing Arnstein & Lehr's Tax practice offers focused, in-depth knowledge of the intricacies associated with federal, state, and local tax law. The role of the Tax practice is to provide clients with advice and representation in a wide variety of tax-related legal issues. In that role, we provide counsel on minimizing tax impact, both in the current financial situation and for future tax savings, on a small or large scale, domestically and internationally. We represent clients ranging from individuals to pass-through entities to nonprofits to multinational corporations.
Depth of Experience
Saul Ewing Arnstein & Lehr's Tax practice consists of attorneys with a range of backgrounds. For example, our attorneys’ credentials include:
- The President of the American College of Tax Counsel
- The former Chair of the Federal Taxation Committee of the Chicago Bar Association
- A former Vice Chair of the American Bar Association Section of Taxation
- A former Dean of the National Tax Practice Institute
- The Chair of the Tax Section of the Philadelphia Bar Association
- A former Chair of the Tax Section of the Philadelphia Bar Association
- A current officer of the Taxes Committee of the International Bar Association
- A former chair of the American Bar Association Section of Taxation’s Committee on US Activities of Foreigners and Tax Treaties (USAFTT)
- A member of the State Tax Committee of the Maryland Chamber of Commerce
- A former assistant Branch Chief of the Office of Chief Counsel, Legislation and Regulations Division of the Internal Revenue Service
- A former special appointee to the U.S. Department of Justice
- The author of three Thomson Reuters treatises on taxpayer representation
- A former member of the IRS Advisory Council which advises IRS management
- Former IRS Counsel attorneys
Our attorneys have leadership roles in the American Bar Association and the International Bar Association and are involved in reviewing and commenting on U.S. tax legislation and regulations. In addition, the Tax practice augments the Business and Finance Department and the Labor and Employment, Public Finance and Private Client Services practice groups.
For Businesses: Tax and Profitability
Tax issues have major profitability implications for all types of businesses at every stage of their development – including start-ups, small closely held family businesses, nonprofits, and large publicly traded corporations, domestic or foreign. Saul Ewing Arnstein & Lehr's Tax attorneys advise clients on a broad range of tax issues, including:
- Strategic tax planning and documentation for taxable and tax-free mergers and acquisitions
- Private equity and venture capital funding transactions
- Real estate acquisitions, dispositions, and investments, including like-kind exchanges, UPREITs, REMICs and REITs
- Inbound and outbound international transactions
- Public financing
- Insurance demutualization and compliance
- State and federal tax audits
- IRS collection representation
- Offers in compromise
- Tax litigation
- Representation before the Criminal Investigation Division of the IRS
- State income, sales and use and property tax issues
- Litigation settlements
- Other specialized areas
State taxation of out-of-state corporations is an area of particular concern for some corporations. In a test case with national implications, Saul Ewing Arnstein & Lehr represented a Delaware trademark protection company with no physical presence in Maryland in a dispute regarding Maryland state income taxes.
For Multinational Corporations: Making Sense of Complex Tax Issues
Saul Ewing Arnstein & Lehr's Tax practice has more than 20 years of experience representing multinational corporations in issues including:
- U.S. taxation of income earned outside the country
- Application of foreign tax credit
- Taxation of foreign persons and businesses earning income in the United States
We assist our multinational clients in developing efficient cross-border transactional and operational structures and configuring their businesses to minimize U.S. income and withholding taxes, particularly in connection with the acquisition of U.S. businesses and integration of those businesses into their global structure.
Representative matters of our tax attorneys include:
- Advised non-U.S. based distributors of mobile applications on structuring sales into the United States.
- Advised a non-U.S. financial institution on establishing offices within the U.S. and offering products to multi-jurisdictional investors.
- Advised a U.S.-based real estate group on structuring its investment in new major shopping centers in Poland.
- Advised a U.S.-based energy company on restructuring its non-U.S. investments and preparing for future acquisitions.
- Advised a multinational cloud service provider on restructuring and future acquisitions.
- Advised multiple non-U.S. based real estate groups on structuring U.S. real estate investments.
- Advised a Canadian company regarding U.S. tax treaty matters.
- Advised a U.S.-based pharmaceutical company on acquisition of patent rights and post-acquisition manufacturing and sales.
- Advised Irish-based fund managers on structuring investments with U.S. participants and counterparties.
- Advised a financial services group on structuring operations in Latin America.
- Advised a closely held business with operations and owners located in and outside the U.S. on structuring and succession planning issues.
- Structured joint ventures and investment funds to facilitate cross-border investment by a mix of U.S. and foreign investors.
- Currently representing ConAgra, Deluxe Corporation, Comfort Systems and Staples, Inc., among other corporations, in Maryland income tax cases, and Travelocity in a Maryland sales tax case.
- Successfully represented EarthData companies in three Maryland sales tax cases.
- Successfully litigated a case before the United States Supreme Court which found the IRS was barred by statute of limitations from asserting a $10 million deficiency
- Successfully sued the IRS three times for contempt of court for violation of bankruptcy court stays and was awarded attorneys’ fees to paid by the IRS in each case
- Tried a Tax Court case on a tax advantaged transaction of $250 million
- Successfully negotiated a settlement of a $22 million deficiency against a former heavyweight boxing champion
- Successfully negotiated an offer in Compromise for a Fortune 500 executive reducing his tax liability from $50 to $5 million
- Currently managing multiple voluntary disclosure agreements and similar IRS disclosures.
- Counseled the borrower in connection with a multi-state tax exempt/taxable financing transaction through multiple financing authorities.
The group includes attorneys who have been named to the following lists: