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Barton W.S. Bassett

Partner

Barton W. S. Bassett counsels Silicon Valley–based and global multinational technology companies on international tax planning for the outbound operations of US companies doing business abroad, and for the inbound operations of foreign companies seeking to do business within the United States. Barton advises clients on structuring mergers and acquisitions (M&A), internal restructurings and operations, joint ventures, external and internal financings, and transfer pricing matters, including the transfers and licenses of intellectual property (IP).

Extended Profile

Understanding the complexities of the US tax system, Barton often represents clients in audits and appeals before the Internal Revenue Service (IRS). He also negotiates advance pricing agreements and pre-filing agreements for large and international companies seeking to avoid tax disputes.

Chambers USA: America’s Leading Lawyers for Business listed Barton from 2010–present.

Barton’s contributions to tax law extend beyond his practice. In addition to serving as a member of Law360’s tax editorial advisory board, he teaches an LL.M. course on international taxation at Golden Gate University in San Francisco. He also lectures to professional and industry groups on various topics relating to provisions of Subpart F, foreign currency, dual consolidated losses, the application of business purpose standard, transfer pricing, and double taxation conventions.

Education

  • University of California, Davis, 1992, B.A., With Honors
  • University of California, Hastings College of the Law, 1996, J.D., Magna Cum Laude

Admissions

  • California

Awards and Affiliations

Member, San Francisco & Silicon Valley Tax Firm of the Year, International Tax Review (2018)

Member, Practice Group of the Year, Tax, Law360 (2017)

Ranked, Tax: California, Chambers USA (2010–2019)

Ranked, Tax: Northern California, Chambers USA (2019)

Recommended, Tax: Not-for-profit (Fortune 1000 private foundations, and national trade associations and charities), The Legal 500 US (2019)

Recommended, Tax – US taxes, contentious and non-contentious, The Legal 500 US (2014–2017)

Member, Editorial Advisory Board – Tax, Law360

Publications

6/14/2019 - Final Section 956 Regulations Follow Approach of Proposed Regulations—with Two Helpful Modifications

11/8/2018 - Proposed Regulations Would Modify the Application of Section 956 to Many Financing Transactions

2/1/2018 - How Notice 2018-13 Frames Foreign Earnings Transition Tax, Law360

1/23/2018 - IRS, Treasury Issue Guidance on Section 965 Deemed Repatriation Rules, Signal Important Form 5471 Exception

1/4/2018 - M&A and Tax Reform—New Tax Considerations with Wide-Ranging Implications

8/25/2017 - Grecian Magnesite Mining: Impact on Investments by Non-US Investors in US Funds

2015 - Tax Litigation 2016, Latin Lawyer Reference

8/13/2015 - Treasury and IRS Release Notice 2015-54: Potential Impact on Domestic and Foreign Partnerships

August/September 2015 - Managing trademarks in the BEPS environment — the shifting tax landscape

3/5/2015 - U.S. Supreme Court Holds DMA’s Action Is Not Barred By Tax Injunction Act

5/7/2014 - IRS Announces Transitional Period for FATCA Enforcement, Other FATCA Rule Changes

4/10/2014 - Initial FATCA Registration/Withholding Dates Draw Near

7/30/2013 - New Accounting Rules for Gift Cards Redeemable by Unrelated Entities

7/15/2013 - Treasury Revises FATCA Implementation Timeline

10/18/2012 - New York Publishes MTA Payroll Tax Protective Refund Claim Procedures

10/11/2012 - California Tax Refund Opportunity Based on Gillette

10/3/2012 - Potential Refund Claims: New York MTA Payroll Tax Held Unconstitutional

9/4/2012 - Expanded California Use Tax Collection Requirement for Retailers

2/3/2011 - Globalizing Your Workforce

5/22/2010 - Maximizing Brand Value: Top Tax Strategies for Brand Owners, presented at the 2010 INTA Annual Meeting, Boston

3/23/2010 - IRS Loses Major International Tax Case: Ninth Circuit Changes Course, Affirms Decision in Xilinx

3/8/2010 - Update to IRS Wants a Roadmap: IRS Announces Draft Schedule Coming in April for 2010 Tax Year

3/2/2010 - What Are the Consequences of the New FBAR Guidance for Exempt Organizations?

2/26/2010 - FinCEN and IRS Issue Guidance on FBAR Filing Requirements for Certain U.S. Persons

2/5/2010 - United States and Chile Sign Income Tax Treaty

2/2/2010 - Obama’s 2011 Budget: Check-the-Box off the Table; Subpart F Expanded

1/27/2010 - IRS Wants a Roadmap: Proposes Broad Disclosure of Uncertain Tax Positions on Returns and Guts Restraint Policy on Tax Accrual Workpapers

January 2010 - IRS Wants a Roadmap: Proposes Broad Disclosure of Uncertain Tax Positions on Returns and Guts Restraint Policy on Tax Accrual Workpapers, Practical U.S./Domestic Tax Strategies, Vol. 10, No. 1

1/13/2010 - Cautious Optimism as Ninth Circuit Withdraws Xilinx Decision

1/4/2010 - A New Year’s Tax Gift: Additional Year for Short-Term Loan Exception to IRC Section 956

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News

2/7/2018 - Tax Group Of The Year: Morgan Lewis, Law360

12/10/2015 - Morgan Lewis Advises PaxVax, Inc. in $105M Investment by Cerberus Capital Management

10/14/2015 - Morgan Lewis Advises Svenska Cellulosa Aktiebolaget in $513M Pending Acquisition

12/29/2014 - Morgan Lewis Advises BNI in Growth Investment

2/21/2014 - Law360 Invites Nine Morgan Lewis Partners to Serve on its 2014 Editorial Advisory Boards

10/31/2013 - Morgan Lewis Advises Newfield Exploration on Agreement to Sell Interests in Newfield Malaysia Holdings

8/24/2012 - Morgan Lewis Advises Integradora de Servicios Petroleros Oro Negro on $36 Million Purchase of Todco Mexico

8/19/2010 - Morgan Lewis Advises Phoenix Technologies on Acquisition by Marlin Equity Partners

1/26/2010 - Morgan Lewis Advises Better Place on $350 Million Financing

Events

5/17/2018 - 2018 Technology May-rathon: How Corporate Tax Reform Will Impact the Tech Industry – a Discussion in ‘Plain English’

4/24/2018 - IRS and ICOs – Overview of Tax Implications for Cryptocurrency Participants

3/20/2018 - Association of Corporate Counsel’s Corporate Law Forum: Navigating US Tax Reform—What You Need to Know

1/25/2018 - TEI Silicon Valley 2018 Tax Reform & Tax Controversy Seminar

11/15/2017 - The Tax Executives Institute (TEI) Los Angeles Chapter: Full-Day International Tax Seminar

11/13/2017 - TEI-SJSU 33rd Annual High Tech Tax Institute

7/25/2017 - TEI Silicon Valley Chapter Program: Transfer Pricing: Controversy, Compliance, BEPS, & Planning

9/27/2016 - 2016 Managing the Global Workforce Webinar Series – Moving Employees Globally: Your Checklist of Employment, Immigration, Compensation, and Tax Considerations

9/21/2016 - 2016 Annual Private Fund Investors Roundtable

9/15/2015 - Maximizing Exit Value: Current Trends and Key Issues in Technology M&A

6/25/2015 - Managing the Global Workforce Webinar Series — International Secondments: Employment, Immigration, Compensation, and Tax

10/9/2014 - The Impact on Technology Companies of OECD’s New Rules on Tax Structures

3/17/2013 - 63rd TEI Midyear Conference

7/17/2012 - Establishing an Emerging Business in the United States

6/14/2012 - Managing the Technology Workforce: International Employee Mobility

1/7/2010 - Briefing on the Recent Tax Court's Decision in Veritas v. Commissioner and the Immediate Impact on Taxpayers

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