Main Practice Contacts

Vicki Martin-Odette
+1 214.651.5674
vicki.martin-odette@
haynesboone.com


Richard Fijolek
+1 214.651.5570


Arthur Nathan
+1 713.547.2009


Kenneth Bezozo
+1 212.659.4999


Recent Publications

Revisiting Choice of Entity: Three New Considerations

Many of us are familiar with the usual considerations when helping clients choose a form of entity for their business. This article outlines three newer considerations to add to the list.

Reproduced with permission from Headnotes, a publication of the Dallas Bar Association, December 2009, Vol. 33, No. 12. >>

Special New Tax Election to Carry Back Net Operating Losses for up to 5 Years

On November 6, 2009, the Worker, Homeownership, and Business Assistance Act of 2009 (H.R. 3548) (the “Act”) was signed into law. The Act provides taxpayers (including corporate and non-corporate taxpayers) with a special election to carry back net operating loss (“NOL”) deductions for up to 5 years, rather than 2 years, as generally is permitted. >>





Tax

Given its complex nature and the frequency with which it changes, the tax law represents one of the biggest commercial and/or regulatory obstacles that businesses, organizations and individuals face. At Haynes and Boone, our tax attorneys use their in-depth knowledge and expertise to develop innovative and practical solutions that enable our clients to achieve their business goals and objectives in the most tax-efficient manner.

With more than 20 tax attorneys located in multiple offices, both in the United States and abroad, we have the depth and experience to be strategic business advisors for our clients in all areas of federal, state, local and international taxation. As a full-service law firm with a significant tax practice, we frequently assist clients in dealing with the tax and business issues relating to the following:

Mergers and Acquisitions
Our tax attorneys are experienced in representing a range of public and private entities, private equity funds, high-wealth individuals, banks, and others in a variety of M&A transactions. Appropriate tax planning in connection with any M&A transaction and our attorneys work hard to ensure that our clients’ goals are met in the most tax-efficient manner possible.

Partnerships, Joint Ventures and Investment Funds
Clients often seek to structure their investment and business activities through pass-through entities, including partnerships and limited liability companies. We assist clients with joint ventures between larger entities, start-up ventures between individuals and/or smaller entities, and investment funds for U.S. taxable, tax-exempt and foreign investors.

Real Estate Transactions
We frequently advise clients with respect to a wide variety of real estate transactions, including the acquisition, development and sale of various types of properties, formation of large real estate portfolios, and international investments. This includes structuring deals that involve sophisticated vehicles like real estate investment trusts (REITs) and real estate mortgage investment conduits (REMICs). We also frequently assist clients make use of legitimate tax deferral strategies, including like-kind exchanges.

State and Local Taxes
We provide a wide scope of multi-state tax advice tailored to our clients’ needs. We represent clients in connection with audits, administrative and court hearings with state and local taxing authorities, as well with their general business transactions.

International Taxes
We advise clients, both individuals and business, in connection with a full array of international transactions. Whether the transaction of concern is inbound or outbound, we can advise on the appropriate tax structure and treatment.

Tax Controversy
Our tax attorneys regularly represent clients in disputes with taxing authorities at the federal, state, and local levels. We have extensive experience successfully representing business and individuals in both civil and criminal tax controversy matters.