- representing Fortune 100 companies in structuring and forming tax-efficient intellectual property management and licensing groups, as well as tax-efficient captive REITs;
- representing a Fortune 100 company with the structure and implementation of a $1 billion offshore captive insurance company;
- analyzing the state tax effects of and structuring complex acquisitions to achieve state tax efficiencies, conducting due diligence investigations to uncover potential state tax liabilities, and drafting and negotiating tax provisions in the acquisition agreements to provide our client proper protections and recourse with respect to state taxes;
- structuring and negotiating complex real estate acquisitions involving public REITs to minimize transfer and corporate income and franchise taxes;
- structuring and forming tax-efficient receivable and securitization companies;
- negotiating complex information technology outsourcing agreements and structuring the transactions to minimize the state and local sales and use tax consequences;
- conducting multistate surveys of the state income tax treatment of various issues, including sourcing of gains under IRC § 311(b), business versus nonbusiness income/loss, elections under IRC § 338(h)(10) and the state income and franchise tax treatment of captive REITs;
- organizing numerous multistate registration projects involving both new companies and existing companies with a history of uncertain or aggressive nexus positions, including negotiating with virtually all states regarding terms of registration and implications for prior periods;
- conducting multistate surveys of the state tax treatment of various telecommunications and ancillary services;
- conducting multistate surveys of the sales tax treatment for a wide variety of business activities, including packaging, inserts, distribution of catalogs and sample products, drop shipment transactions, electricity used in the process of producing natural gas, and security services;
- researching state thresholds for employer withholding-tax responsibility for employees;
- researching state availability of dividend-received deductions; and
- advising a multinational corporation in evaluating the state tax implications of a major adverse tax court decision involving the interplay between state income taxes and state premium taxes.
Alston & Bird’s SALT attorneys can ensure that your transactions are carefully planned and that the necessary legal documents are properly drafted. In addition, our litigation capabilities allow us to look at the big picture of a transaction and to evaluate the risks of a planning strategy or tax position in light of potential litigation.