Taxation

Carlton Fields tax clients include Fortune 100 companies; publicly held corporations; national investment companies and funds; nonprofit and tax-exempt organizations; start-up ventures; and individuals. Our comprehensive representation includes international, federal, state, and local tax planning, counseling, and advocacy; and legislative and regulatory advocacy and estate planning. We handle a wide range of tax controversies before administrative agencies and courts, including state trial and appellate courts, federal district and appellate courts, the federal Claims Court, and the United States Tax Court.

Our tax practice group includes several lawyers who hold post-law degrees (LLM) in taxation, specialists Board Certified in Tax Law by The Florida Bar, certified public accountants, a former chair of the Tax Certification Committee of the Florida Bar, former chairs of the Tax Section of the Florida Bar, and the incoming chair of the Tax Section of the Florida Bar. Many members of our tax practice have taught tax law at various law schools and in the accounting programs of various colleges and universities. They have also participated in, and served on panels for, prominent state and national tax programs and seminars that provide continuing legal education and training to tax lawyers around the country.

Our services address the following matter types:

State and Local Taxation

  • Property tax
  • Income tax
  • Sales and use tax
  • Documentary stamps

Federal Taxation

  • Corporate tax
  • Partnership tax
  • Employment tax
  • Tax exempts
  • Personal income tax

International Taxation

  • Inbound
  • Base erosion techniques
  • Outbound
  • Foreign tax credit planning
  • Qualified dividend planning

Pre-Immigration Tax Planning

We handle general taxation matters including:

  • Tax controversies 
  • Tax advantageous entity formation 
  • Mergers and acquisitions 
  • Spin-offs 
  • Corporate restructurings and recapitalizations 
  • Bankruptcies, workouts, and other capital restructurings 
  • Structured financings 
  • Debt, equity, and hybrid securities offerings

We handle international taxation matters including: 

  • Planning for multinational corporations 
  • Inbound and outbound direct investment to the United States, Latin America, South America, and Europe 
  • International capital market transactions 
  • Cross-border securitizations
  • Pre-immigration tax planning

We represent tax-exempt organizations including:

  • Chambers of commerce
  • Churches and religious institutions
  • Universities, schools, and other educational institutions
  • Hospitals and other health care organizations
  • Museums
  • Social welfare organizations
  • Sports organizations
  • Trade associations
  • The entire spectrum of grant-making organizations, from family and corporate foundations to community foundations