Tax

Overview

Arent Fox provides tax advice that fits the business objectives of our clients. We work closely with clients’ internal tax staff and advisors to design structures that fit the context of a particular transaction. Our tax professionals are an integral part of Arent Fox’s real estate, corporate and industry practice groups.

To learn more about our Tax Practice Group, click below:

• Real Estate Tax Services
• Corporate Tax Services
• International Tax Services
• Nonprofit and Tax-Exempt Services

Real Estate Tax Services

Arent Fox has experience in the most complex areas of federal, state and local tax law impacting real estate transactions. Whether we are representing lenders, borrowers, investors (both inbound or outbound, taxable or tax-exempt), developers, contractors, tenancies in common (“TIC” arrangements) or other parties to a real estate transaction, our tax professionals bring practical business judgment and technical tax expertise to the Firm’s transactional team. The Arent Fox tax group enables our clients to make informed decisions regarding the material tax risks and opportunities presented by their business. Our tax group offers strategies to minimize a particular tax risk and creates alternative transaction structures to accomplish our clients’ business objectives.

Each of our tax professionals works closely with practitioners in various real estate and related practice areas (including hospitality, construction, bankruptcy, sports, long term care/senior living, and finance) to ensure the client an optimal tax result. Our lawyers are experienced in a wide range of tax issues pertaining to real estate, including partnership and corporate structuring, syndicated offerings, acquisition and disposition planning, like-kind exchanges, tax considerations for tax-exempt investors (including the Fractions Rule), foreign investment (FIRPTA) issues, historic preservation and investment tax credit opportunities, real estate investment trusts (REITs), and tax accounting considerations.

To learn more about our Real Estate Tax Services Group, click below:

• Acquisition and Disposition Planning
• Historic Preservation and Investment Tax Credits
• Exempt Organization Tax Planning
• Real Estate Investment Trusts (REITs)
• Real Estate Structuring
• Real Estate Workouts
• Tax Controversy
• Tax-Exempt Financing

Corporate Tax Services

Arent Fox has experience in the most complex areas of federal, state and local tax law. Whether we are representing multinational public organizations, family-owned businesses, entrepreneurs, private equity, or venture capital funds, our tax professionals bring practical business judgment and technical tax expertise to the Firm’s transactional team. The Arent Fox tax group enables our clients to make informed decisions regarding the material tax risks and opportunities presented by their business. Our tax group offers strategies to minimize a particular tax risk and creates alternative transaction structures to accomplish our clients’ business objectives.

Each of our tax professionals works closely with practitioners in various corporate and related practice areas (including securities, technology transactions, licensing and finance) to ensure the client an optimal tax result. Our lawyers are experienced in a wide range of corporate tax issues, including joint venture and corporate structuring, section 382 loss limitations, treatment of tax sensitive securities, spin-offs and split-offs, mergers and acquisitions (both taxable and tax-free reorganizations) representing the target company or the purchaser, public offerings and syndications, inbound and outbound structuring, acquisition and disposition planning, like-kind exchanges, historic preservation and investment tax credit opportunities, real estate investment trusts (REITs), tax-exempt financing, tax accounting considerations, and workouts in a Chapter 11 bankruptcy proceedings.

To learn more about our Corporate Tax Services, click below:

• Acquisition and Disposition Planning
• Historic Preservation and Investment Tax Credits
• Exempt Organization Tax Planning
• Real Estate Investment Trusts (REITs)
• Tax Controversy
• Tax-Exempt Financing
• Inbound and Outbound Structuring

International Tax Services

To compete in a global market, our clients rely on the experience of Arent Fox’s tax professionals when cross-border opportunities present themselves. Our professionals have the tax technical knowledge and experience required to help clients seize international opportunities and minimize tax risks. In addition to our domestic tax practice, we have extensive experience with inbound and outbound structuring, including Transfer Pricing advice.

To learn more about our International Tax Services, click below:

• Acquisition and Disposition Planning
• Inbound and Outbound Structuring
• Tax Controversy
• Transfer Pricing Advice

Nonprofit and Tax-Exempt Services

Tax issues are critical in the nonprofit world. For decades, Arent Fox has obtained tax-exempt status for new organizations, represented organizations before the Internal Revenue Service and other taxing authorities, and negotiated joint venture arrangements with for-profit and nonprofit entities in ways that address the unique tax considerations applicable in the nonprofit arena. We have provided extensive guidance to nonprofit clients regarding Form 990 reporting and disclosure, unrelated business taxable income (UBTI) issues, charitable solicitation and registration requirements, structuring opportunities, limitations on lobbying and political activities, and tax-exempt financing arrangements.

To learn more about our Nonprofit and Tax-Exempt Services, click below:

• Acquisition and Disposition Planning
• Historic Preservation and Investment Tax Credits
• Exempt Organization Tax Planning
• Tax Controversy
• Tax-Exempt Financing