Heather K. P. Fincher

Associate

Washington, D.C.
T +1.202.861.1649
F +1.202.861.1783

Overview

Heather Fincher advises domestic and foreign-based multinational clients on a variety of federal and international tax matters, including mergers and acquisitions, joint ventures and internal restructurings. Additionally, she represents clients in connection with tax controversies and tax treaty competent authority proceedings, and before the Internal Revenue Service. An initial member of Baker Hostetler’s Blockchain Technologies and Digital Currencies team, Heather also helps taxpayers navigate a variety of legal and regulatory tax issues presented by blockchain technology and virtual currencies.

Select Experience

  • Coordinated comprehensive restructuring of a public company’s international structure involving dozens of entities, located in more than 25 countries, to realign ownership and intercompany indebtedness in anticipation of a more than $1 billion sale transaction and a major U.S. spin-off. The project required coordination among local counsel, as well as corporate and tax advisors, strict adherence to cascading deadlines in each jurisdiction, and drafting of U.S. corporate legal documents.
  • Advised a global private equity firm in connection with its international investment advisory structure, permanent establishment issues and transfer pricing strategy.
  • Advised blockchain startup companies regarding formation and tax compliance issues.
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Experience

  • Coordinated comprehensive restructuring of a public company’s international structure involving dozens of entities, located in more than 25 countries, to realign ownership and intercompany indebtedness in anticipation of a more than $1 billion sale transaction and a major U.S. spin-off. The project required coordination among local counsel, as well as corporate and tax advisors, strict adherence to cascading deadlines in each jurisdiction, and drafting of U.S. corporate legal documents.
  • Advised a global private equity firm in connection with its international investment advisory structure, permanent establishment issues and transfer pricing strategy.
  • Advised blockchain startup companies regarding formation and tax compliance issues.
  • Represented multinational company in tax treaty competent authority proceedings involving foreign tax adjustments.
  • Advised S corporations with respect to successful filing of private letter ruling requests, formation of qualified subchapter S subsidiaries and appropriate elections for shareholder trusts.

Recognitions and Memberships

Memberships

  • American Bar Association: Section of Taxation
  • Federal Bar Association: Section on Taxation
  • DC Bar Association: Taxation Community

Prior Positions

  • Tax Law Clerk, Berkshire Hathaway (2015)
  • Legal Intern for Chief Judge Thornton, Judge Lauber, U.S. Tax Court (2014)
  • U.S. Department of the Treasury, International Tax Counsel, Office of Tax Policy: Legal Intern (2013)
  • Small Business Owner (2006 to 2011)
  • Nonprofit Program Manager (2003 to 2006)

Admissions

  • District of Columbia

Education

  • J.D., The George Washington University Law School, 2016
  • M.S., Taxation, Bentley University, 2012
  • M.A., Intercultural Studies, Wheaton College, 2003
  • B.A., Theology, Wheaton College, 2000

Blog

In The Blogs

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The Blockchain Monitor
Ohio Accepting Bitcoin for Taxes, Multiple SEC and Financial Crime Developments, New Blockchain Capital Markets and Enterprise Initiatives
By Roger M. Brown, John W. Busch, Heather K. P. Fincher, Robert A. Musiala Jr., Diana J. Stern
November 30, 2018
In this issue: • Satisfying Tax and Other Liabilities With Cryptocurrency • New SEC ICO Enforcement and Developments on Unregistered Securities, Fraud, Promotions and the Howey Test • International Crypto Crime Developments, OFAC Lists...
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The Blockchain Monitor
Blockchain Developments: Bitcoin ATMs, Token Listings, Voting Pilots, Shipping Competition, Global Enforcement, Tax and More
By Jonathan D. Blattmachr, Roger M. Brown, Heather K. P. Fincher, Simone O. Otenaike, Diana J. Stern, Joanna F. Wasick
November 9, 2018
In this issue: • NY DFS Grants License to Bitcoin ATM Operator, Exchanges Make Announcements • Capital Markets Developments in Regulatory Guidance, Value of ICO Offerings and Banking • Blockchain Pilots for Voting and Supply Chain, Global...
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The Blockchain Monitor
Blockchain Applications for Enterprise and Payments Evolve, New Legislation Proposed, Mining Malware Surges and a Bitcoin Bug Is Fixed
By Brian P. Bartish, Heather K. P. Fincher, Robert A. Musiala Jr., Jaime B. Petenko, Diana J. Stern
September 28, 2018
In this issue: • Blockchain Initiatives Pursue Solutions for Refugees, Voting, Smart Cities, Defense and Food Safety • Cryptocurrency Legal Developments: Tax, Proposed Legislation, AML and CFTC • Enforcement Actions Continue, Cryptomining...
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The Blockchain Monitor
This Week in Blockchain: Market Manipulation, ICO Taxation, Enterprise Solution Rollouts, and International Developments
By Brian P. Bartish, Heather K. P. Fincher, Stephanie N. Malaska, Robert A. Musiala Jr.
June 15, 2018
In this issue: • Price Manipulation Suspicions and Hacks Drive Market Volatility • Tax Implications of Initial Coin Offering Events May Be Enormous • Enterprise-backedBlockchain Rollouts Continue to Gain Steam • Foreign Regulatory and...
Read More ->