Christopher N. Chang

New York,  NY  U.S.A.

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Experience & Credentials

Practice Areas

  • State and Local Tax
  • Tax Controversy & Litigation
  • Tax
Contact InfoTelephone: 212.389.5068
Fax: 212-389-5099
University University of California at Irvine, B.A.
Law SchoolGeorgetown University Law Center, J.D. Special Projects Editor, The Tax Lawyer; Georgetown University Law Center, LL.M.
Admitted2011, New York

Chris Chang advises clients on an array of state and local tax (SALT) matters, including multistate tax planning associated with the implications of mergers, acquisitions and dispositions. He also assists clients at all stages in multistate tax litigation and controversy, including defense before state departments of revenue and other regulatory bodies. Chris regularly monitors and analyzes SALT legislation to determine any potential effect on clients' business operations.

Prior to joining Sutherland, Chris was an associate at a tax controversy law firm in Washington, D.C., where he focused on international and domestic tax matters.


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Are New York Flat Vehicle Registration Fees Unconstitutional? Keep Your Eyes on the Road Ahead
Andrew D. Appleby,Christopher N. Chang, March 4, 2014
In an action challenging the constitutionality of two New York flat highway taxes, a New York trial court ruled in favor of the taxpayer, denying a motion to dismiss filed by the New York State Department of Taxation and Finance. The taxpayer made clear in its opposition to the Department’s...

Arizona Court of Appeals Provides Expansive Business Income Definition
Andrew D. Appleby,Christopher N. Chang, February 28, 2014
The Arizona Court of Appeals upheld a broad definition of business income, adopting both the transactional and functional tests. The Court of Appeals stated that business income includes both income arising from transactions in a taxpayer’s regular course of business (the “transactional...
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Office Information

Christopher N. Chang

1114 Avenue of the Americas, 40th Floor
New YorkNY 10036-7703


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