Baker Botts’ Corporate Tax lawyers are experienced in all facets of the U.S. federal income tax considerations facing both foreign and domestic corporations. We pride ourselves on providing our clients with customized, practical tax advice in connection with Income Tax Planning matters and all manner of M&A and capital markets transactions (including investments in projects, joint ventures, mergers, acquisitions, corporate reorganizations and spin-offs, restructurings and corporate debt and equity financings). Our lawyers work seamlessly with clients and our Transactional lawyers to structure proposed transactions to meet clients’ needs with efficient tax results.
- Global energy, including upstream oil and gas, pipelines, liquefied natural gas, power and petrochemical projects
- Oilfield services
- Real estate, including M&A transactions involving REITs and their affiliates
Our team routinely deals with novel issues and applies both substantive knowledge and creativity to solve our clients’ tax issues. Baker Botts Tax lawyers have been pioneers in developing and/or implementing structures to allow companies to accomplish their business objectives in a tax efficient manner. For example, we have structured and implemented several of the public Up-C transactions that have been consummated in the past few years. We also regularly do work examining the tax consequences of, and implementing in a tax efficient manner, structures demanded by other governmental regulatory requirements.
Baker Botts Corporate tax lawyers advise with all aspects of subchapter C, including tax issues related to M&A, corporate reorganizations and spin-offs, financial instruments and capital markets transactions, consolidated returns, renewable energy, and other issues particular to the energy and power sector and the oil and gas industry. Our lawyers also handle large, complex tax controversy and litigation matters for multi-national corporations before the IRS, state tax bodies and state and federal trial and appellate courts.
IRS Issues Proposed Regulations Regarding Withholding Requirements Upon Dispositions of Partnership InterestsFirm Thought Leadership
IRS Releases Second Set of Proposed Regulations Clarifying Rules for Investments in "Qualified Opportunity Funds" Under 2017 Tax Reform ActFirm Thought Leadership
Proposed Regulations Under Section 956 Could Expand Guarantor Group and Collateral Base for Financing Transactions Involving Domestic CorporationsFirm Thought Leadership
IRS Releases First Set of Proposed Regulations Clarifying Rules for Investments in "Qualified Opportunity Funds" under 2017 Tax Reform ActFirm Thought Leadership