Practice Areas & Industries: Duane Morris LLP


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Practice/Industry Group Overview

The Tax Practice Group is an integral part of the firm's transactional practice. We work closely with our business lawyers to structure and effectuate complex transactions from a tax perspective to better fit our client's business objectives. We also maintain an independent tax practice that focuses on public and private domestic and foreign business entities (corporations, partnerships and limited liability companies), private clients and tax-exempt organizations, including federal, state and local tax controversy matters for all of the foregoing.

Many of our lawyers are recognized authorities in their fields, consultants to other professional advisors, frequent speakers and panelists at tax conferences and authors of tax articles and treatises.


Services Available

Business Transactions

Responding to our clients' needs, we provide tax advice in connection with:

  • Choice of Entity
  • Mergers, Acquisitions, Dispositions and Restructurings
  • International Tax Planning
  • Tax Structuring of Workouts and Bankruptcies
  • Real Estate Transactions, including Syndications, REITS and Section 1031 Transactions
  • Venture Capital
  • Low-Income Housing and Historic Rehabilitation Tax Credit Transactions
  • Municipal Bonds
  • Tax-Exempt Entities

State and Local Tax Matters

Our state and local tax attorneys have multistate experience in such matters as:

  • Sales, Use and Gross Receipts Taxes
  • Real Property and Transfer Taxes
  • Required Recordkeeping
  • State Income and Franchise Taxes
  • State Tax Exemptions
  • State Tax Implications of e-Businesses
  • Unclaimed Property Matters
  • State Tax Aspects of Mergers and Acquisitions
  • Tax Amnesty and Tax Disclosure Agreements

International Tax Matters

Duane Morris' international tax attorneys provide United States tax advice to our multinational clients on a wide range of cross-border business activities, including:

  • Cross-Border Transfer Pricing: Planning and Compliance
  • Tax-Efficient Realignment of Foreign Subsidiaries
  • CFC and PFIC Tax Planning
  • Tax Treaty Utilization and Compliance
  • Foreign Tax Credit Planning
  • U.S. Tax Withholding on Payments to Foreign Persons
  • Cross-Border Employee Transfer Planning
  • Pre-Immigration Planning

Civil and Criminal Tax Controversy Practice

Our tax controversy lawyers have in-depth experience in client representation:

  • At Federal Tax Examinations and IRS Appeals Offices
  • Before U.S. Tax Court and Federal Appellate Court
  • At State and Local Tax Examinations and Administrative Proceedings
  • Before State Trial and Appellate Courts
  • In Administrative and Grand Jury Criminal Tax Investigations

Private Clients

Our tax lawyers, working closely with our attorneys in other practice groups, advise private clients on the tax consequences of their activities, including the following:

  • Family Tax and Business Succession Planning
  • Executive Compensation Structures
  • Charitable Giving, including Use of Private Foundations

Group Presentations
  Duane Morris Partner Jenny Wheater to Speak at the 9th Annual Practitioners' Forum: Private Equity Tax Planning and Operations, Central London , April 27, 2015
Articles Authored by Lawyers at this office:

Recent IRS and Congressional Focus on Micro-Captives
Jocelyn Margolin Borowsky,Hugh T. McCormick, May 15, 2015
Captive insurance companies have been used for risk management purposes since the 1960s, when industrial corporations found insurance for their risks either challenging to find in the marketplace, or expensive. One solution was to form wholly-owned and controlled insurance companies (hence the term...

City of Philadelphia Requests Proposals to Implement Online Auction for Sale and Assignment of Delinquent Real Estate Tax Liens
Louise S. Melchor,Brett L. Messinger, May 11, 2015
The City of Philadelphia recently announced a request for proposals to implement an online auction for the sale and assignment of some of the city's delinquent real estate tax liens. The auction will allow third parties to bid on the tax liens, with the successful bidder assigned the lien from the...

Consider These Tips in Maximizing Your Charitable Tax Deduction
Tracey Kuehn,Steven M. Packer, April 06, 2015
As the tax deadline approaches, you may wish to consider whether you have incurred out-of-pocket expenses while serving as a volunteer on behalf of a charitable organization. If so, your expenses may be tax deductible provided they are properly substantiated. It is prudent to have your...

Lawyer In Vietnam Oliver Massmann Vietnamese Taxation of Foreign Agents and Distributors
Oliver Massmann, April 06, 2015
A foreign organization or individual conducting profit-generating business in Vietnam is subject to Vietnamese tax. However, whether the sale of goods in Vietnam through local agents or distributors by foreign organizations and individuals is subject to Vietnamese tax is still questionable. The tax...

United Kingdom Budget 2015: Key Points
Jenny Wheater, April 06, 2015
The UK Chancellor of Exchequer, George Osborne, delivered his 2015 Budget Speech to the House of Commons on 18 March 2015. This Alert highlights the key announcements made. Some of them were expected since they derive from draft legislation released in December. Others are new and their full...

Potential Implications of the Indian Government Tax Dispute with Cairn Energy
, April 02, 2015
Earlier this month, Cairn Energy filed a notice for settlement of disputes with the Indian government under the Agreement for Promotion and Protection of Investments between the UK and India. The dispute stems from a tax demand of $1.6 billion raised by the Indian Income Tax Department on Cairn...

Golden Rules of Fiscal Law: Purpose, Time & Amount
Michael E. Barnicle, March 25, 2015
This week, the VA Inspector General reported that the certain government officials illegally used funds to develop a claims processing system that were intended to be used for medical support and compliance. This is what is called a “fiscal law” problem.

Real Estate Tax Exemption Issue Muddied Again
Philip H. Lebowitz, March 13, 2015
On December 23, 2014, the Commonwealth Court of Pennsylvania logged another frustrating mile down the confused and confusing road of property tax exemption for purely public charities. In Fayette Resources, Inc. v. Fayette County Board of Assessment Appeals, the Court overturned a lower court...

What's New for Tax Year 2014 (When Filing in 2015)
, February 18, 2015
The following are select tax topics affecting individuals and businesses for tax year 2014. Several issues of significance to individuals and businesses for 2013 remain relevant for 2014 and are noted below. The impact of select new topics below, such as individual and business impacts of the...

Bank Leumi Agreement with Department of Justice Results in Disclosure of Identities of 1,500 U.S. Account Holders
Jon Grouf,James J. Holman,Hope P. Krebs,Anthony D. Martin,Megan R. Worrell, February 17, 2015
These developments raise many significant issues for U.S. persons with undisclosed accounts at Bank Leumi with respect to potential criminal prosecution, civil examinations and the availability of the Offshore Voluntary Disclosure Program and the Streamlined Programs for residents and nonresidents.

Guidance on Disclosure of Overseas Assets When Preparing to File Income Tax Returns in India
, February 17, 2015
A fair amount of work is under way amongst financial intermediaries in preparing income tax returns for filing in India. Given the renewed sensitivity and scrutiny of overseas assets of those filing income tax returns in India, it is worthwhile to reiterate the items that require mandatory...

India Amplifies Compliance Norms for Wealth Tax Purposes
, February 17, 2015
In a recent development, the compliance norms for wealth tax purposes in India have been amplified. Accordingly, overseas assets of persons subject to Indian wealth tax, including:

Lawyer in Vietnam Oliver Massmann Taxation of Cross Border Services
Oliver Massmann, February 17, 2015
Vietnamese Dong is not free convertible currency, therefore, the payment by a domestic to a foreign entity is governed by rules on foreign exchange control.

Summary of EU Changes to the Rule on VAT Place of Supply of Services
, February 17, 2015
From 1 January 2015, VAT payable on the supply of digital services (telecommunications, broadcasting and electronic) will be determined by the location of the consumer in all circumstances. This means that VAT on digital services supplied will be paid for in the consumer's country and charged at...

Mumbai Income Tax Appellate Tribunal Rules on Whether Income of Offshore Discretionary Trust Is Subject to Tax in India
, February 16, 2015
The Mumbai Income Tax Appellate Tribunal (ITAT) has recently determined the following issue in the affirmative in the case of Manoj Dhupelia: Should the income of an offshore discretionary trust be subject to tax in India, if no distributions have been made to beneficiaries in India?

Potential Impacts of Foreign Portfolio Investors and the Minimum Alternate Tax in India
, February 16, 2015
A fascinating tale of two relatively new concepts coming head-to-head - Foreign Portfolio Investors (FPIs) and Minimum Alternate Tax (MAT) - is unfolding in India currently.

Tax-Related Identity Theft and Scams Skyrocketing ... Stay Protected
, February 16, 2015
Victims of identity theft and, in particular, tax-related identity theft and tax scams continue to increase at alarming rates. The Internal Revenue Service (IRS) estimates that it erroneously paid more than $5 billion in fraudulent tax refunds to identity thieves in 2013. Tax-related identity theft...

A Last-Minute Stocking Stuffer from Congress: Individual and Business Tax Breaks Retroactively Extended
Steven M. Packer, January 19, 2015
On December 16, 2014, Congress passed the long-awaited "Tax Increase Prevention Act of 2014" (TIPA or "the Act"), which President Obama signed into law on December 19, 2014, calling it a "substantial victory for middle-class families across the country." While this...

Bombay High Court Rules in Favour of Vodafone India in $490 Million Tax Dispute
Saionton Basu, October 28, 2014
On 10 October 2014, the Bombay High Court delivered a judgment in favour of Vodafone India Services Private Limited (Vodafone India) in a long-pending USD 490 million tax dispute. The Vodafone India intra-group transaction that had triggered this tax controversy pertained to the financial year...