John D. Bates

Partner

Washington, D.C.
T +1.202.861.1628
F +1.202.861.1783

Overview

John Bates practices international and corporate tax law, focusing on tax planning, transactional matters, and tax controversies. John regularly advises on the taxation of domestic and cross-border mergers and acquisitions, divestitures, joint ventures, and internal restructurings. He also has significant experience representing taxpayers in connection with Internal Revenue Service audits and appeals and in tax treaty competent authority proceedings. He advises multinational companies spanning a number of industries, and also regularly advises investment funds on their cross-border investments, including in U.S. real estate.

John speaks and publishes regularly on international and corporate tax issues, and is an adjunct professor of law Georgetown University Law Center, teaching international tax. He is a “Recommended Lawyer” for International Tax by the Legal 500. John is a Vice Chair of the American Bar Association Foreign Activities of U.S. Taxpayers (FAUST) section; the President of the U.S. Chapter of the Young International Fiscal Association Network; and Co-Chair of the International Tax and Finance Forum. In 2012 and 2013, John served as the Co-Chair of the International Tax Symposium at the Federal Bar Association Tax Section Conference.

Select Experience

Tax Planning Matters
  • Advised a U.S. technology company on a $100 million+ dual consolidated loss issue arising in restructuring.
  • Restructured a U.S. manufacturer’s global supply chain, including advising on foreign base company sales and services income issues. Coordinated tax advice with foreign lawyers in numerous jurisdictions.
Transactional Matters
  • Advised a U.S. agricultural company on unwinding of a $500 million+ international joint venture, including on subpart F and PFIC issues.
  • Advised a U.S. energy company on a $1 billion+ joint venture, including on U.S. trade or business, sourcing and transfer pricing issues.
Tax Controversy Matters
  • Represented a U.S. pharmaceutical company regarding $500 million+ foreign tax credit controversy in IRS audit and appeals.
  • Represented a U.S. auto manufacturer regarding $100 million+ transfer pricing controversy involving intangible property in IRS audit and appeals. 
More »

Experience

Tax Planning Matters
  • Advised a U.S. technology company on a $100 million+ dual consolidated loss issue arising in restructuring.
  • Restructured a U.S. manufacturer’s global supply chain, including advising on foreign base company sales and services income issues. Coordinated tax advice with foreign lawyers in numerous jurisdictions.
  • Advised a U.S. manufacturer on repatriation strategies involving $300 million+.
  • Advised a U.S. private equity fund on global transfer pricing reporting and documentation.
  • Advised a U.S. agricultural company on international integration after a $1 billion+ acquisition.
  • Advising a U.S. technology company on intellectual property planning and establishing cost-sharing agreement.  
  • Advised a foreign natural resources company on tax treaty and FIRPTA issues.
  • Advised a foreign real estate fund on tax treaty and FIRPTA issues. 
  • Advised a U.S. energy company on $1 billion+ straddle issues involving inventory accounting.
  • Restructured a U.S. medical company’s global operations, advising on subpart F and treaty issues. Coordinated tax advice with foreign lawyers in numerous jurisdictions.
  • Advised a U.S. engineering company on factoring program, including subpart F issues.
Transactional Matters
  • Advised a U.S. agricultural company on unwinding of a $500 million+ international joint venture, including on subpart F and PFIC issues.
  • Advised a U.S. energy company on a $1 billion+ joint venture, including on U.S. trade or business, sourcing and transfer pricing issues.
  • Advised a U.S. private equity fund on a $500 million+ initial public offering of Chinese portfolio company.
  • Advised a U.S. private equity fund on inversion issues in connection with the acquisition of a portfolio company.
  • Advised a U.S. media company on parallel “reverse Morris Trust” spin-off transactions.
  • Advised a U.S. pharmaceutical company on a “repo” financing transaction, including tax treaty issues.
Tax Controversy Matters
  • Represented a U.S. pharmaceutical company regarding $500 million+ foreign tax credit controversy in IRS audit and appeals.
  • Represented a U.S. auto manufacturer regarding $100 million+ transfer pricing controversy involving intangible property in IRS audit and appeals. 
  • Represented a U.S. technology company on $1 billion+ controversy involving intercompany debt in IRS audit.
  • Represented a U.S. manufacturer on $50 million+ controversy involving subpart F and transfer pricing issues in IRS appeals.
  • Represented a U.S. engineering company on $10 million+ controversy involving anti-boycott issues in IRS appeals.
  • Represented a U.S. agricultural company on $10 million+ controversy involving deductibility issues in IRS appeals.
  • Represented a U.S. transportation company before U.S. competent authority on tax treaty and transfer pricing issues.
  • Represented a U.S. manufacturer before U.S. competent authority on tax treaty and transfer pricing issues.
  • Represented a foreign mutual fund before U.S. competent authority in obtaining limitation on benefits discretionary determination.

Recognitions and Memberships

Recognitions

  • Chambers USA: Tax in the District of Columbia (2017)
  • The Legal 500 United States: 
    • Recommended in International Tax (2013, 2017)
    • Recommended in US taxes: non-contentious (2017)
  • The Best Lawyers in America© (2018)
    • Washington, D.C.: Tax Law

Memberships

  • International Fiscal Association
    • President of Young IFA Network USA (2016 to present)
  • Federal Bar Association: Section of Taxation
    • Annual Tax Conference: International Tax Symposium Co-Chair (2012, 2013)
  • American Bar Association
    • Section of Taxation
    • Foreign Activities of U.S. Taxpayers (FAUST) Section
      • Vice Chair (2017 to present)
      • Young and New Lawyers Division: Co-Chair (2012 to 2015)
  • International Tax and Finance Forum: Co-Chair (2014 to present)
  • Bar Association of the District of Columbia: Section of Taxation

Community

  • Georgetown University Law Center: Adjunct Professor

Emerging Issues

Prior Positions

  • Ivins, Phillips & Barker Chartered
    • Special Partner (2012 to 2013)
    • Associate (2007 to 2012)

Admissions

  • District of Columbia
  • Illinois

Education

  • LL.M., Taxation, Georgetown University Law Center, 2011, with distinction
  • J.D., University of Virginia School of Law, 2007, Board of Editors, Virginia Tax Review
  • B.A., Mathematics and Economics, University of Virginia, 2004, High Distinction, Echols Scholar