Careers

Diversity

With 18 offices, from New York to Los Angeles and Seattle to Orlando, we live and work in communities all over the U.S., collaborating across locations, disciplines and even borders. Our experienced, highly ranked lawyers serve businesses wherever they are and wherever they want to go.

Offices

About Us

Pages

Professionals

Thought leadership: blogs, podcasts, videos, publications, events and news

Insights

Practices & Industries

Pro Bono

Am Law 100 firm with practices in Business, Digital Assets and Data Management, Intellectual Property, Labor & Employment, Litigation and Tax.

Home | BakerHostetler

Oren Warshavsky Speaks on Panel at OffshoreAlert Miami 2026

ADventures in Law

FTC v. StubHub: $10 Million Settlement Signals Aggressive Enforcement of New Fees Rule

Practical Guidance for Carve Outs in M&A as Activity Rises in 2026 (Westlaw Today)

Analía González, Fabian Zetina Speak at Peruvian Arbitration Institute’s Annual Congress in Lima, Peru

Of Counsel Mike Semes and Associate Matthew Sommer have written a third and final Tax Notes State article about the significance and ramifications of the Arizona Court of Appeals decision in ADP LLC v. Arizona Department of Revenue, “which stretched the definition of tangible personal property (TPP) to include Software as a Service (SaaS) and therefore subject SaaS to the transaction privilege tax (TPT),” the authors write.

core/paragraph

Their article, titled “ADP Certiorari Denial Increases SaaS Uncertainty,” recaps ADP, explains why states have adopted different approaches to taxing digital products (and what some of those approaches have been), and more.

<a href="https://www.taxnotes.com/tax-notes-state/tax-reform/adp-certiorari-denial-increases-saas-uncertainty/2023/10/23/7hgl5" target="_blank" rel="noreferrer noopener">Read the Oct. 23 article (subscription required).</a>

Semes and Sommer wrap up their analysis of Arizona ADP decision

Featured Insights

Related Services

Featured Insights