International Tax

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Our international tax lawyers provide innovative tax advice to clients engaged in cross-border transactions. These transactions involve investments in projects, mergers, acquisitions, financial restructurings, leases and financing and cost sharing, shared services and cash pooling arrangements. Our lawyers advise U.S. and international investors in their investments in companies, ventures and projects around the world, as well as international investors in their investments in U.S. companies, ventures and projects. This often requires familiarity with the tax laws of several countries and bilateral and multilateral tax treaties, as well as the U.S. tax laws, including the foreign account tax compliance act.

"Baker Botts L.L.P. has broad international tax capabilities and considerable experience in the oil and gas industry."

Legal 500 US 2014

Our international tax attorneys seek to minimize the worldwide taxation of a client’s earnings from an investment, restructuring of the investment and eventual disposition of the investment. This often requires familiarity with the tax laws of foreign countries and bilateral and multilateral tax treaties, as well as the U.S. tax laws. For outbound investments, this requires detailed knowledge of the U.S. federal income tax rules applicable to the foreign activities of U.S. taxpayers, such as the foreign tax credit, anti-deferral and inbound/outbound transfer rules.

We have experience in advising clients in industries, including:

  • Global energy industry
  • Upstream oil and gas
  • Liquefied natural gas
  • Pipeline
  • Electric power and petrochemical projects
  • Technology
  • Real estate
  • Mining
  • Manufacturing
  • Marketing industry
  • Telecommunications