Maria Eberle
Biography
Maria P. Eberle is a partner in Baker McKenzie’s Tax Group in New York, where she serves as chair of the SALT sub-practice group and is a member of the North America Tax Practice Group Management Committee. She provides strategic counsel to multinational corporations on a wide range of state and local tax matters, including tax controversy and litigation. She also serves as global relationship partner for several multinational corporations. In this capacity, she works closely with her clients to ensure seamless service across the Firm and serves in the lead role on significant strategic projects.
Working in her capacity as lead relationship partner, Maria has advised on significant carve-out transactions, global expansions, acquisitions and divestitures, and complex federal and international tax matters for her clients around the world. These global projects have involved Firm lawyers from dozens of countries worldwide across multiple workstreams, including corporate, tax, finance, employment, regulatory, intellectual property and real estate.
Practice Focus
In addition to her lead relationship partner role, Maria advises individual and enterprise clients on a full spectrum of state and local tax matters, including corporate income and franchise tax, sales and use tax, and property tax. She provides strategic guidance on tax planning and represent clients through every stage of state and local tax disputes—from audit and administrative appeals to litigation at the state trial, state appellate, and supreme court levels. With seasoned experience and a sharp perspective, Maria navigates complex tax challenges with unwavering dedication, delivering highly effective and forward-thinking solutions to all her clients—even in the most volatile cases.
Maria has been widely recognized for her contributions to the field of tax law, earning accolades that underscore her expertise and impact. Most recently, Maria was named a Leading Lawyer in US Contentious Taxes by the 2024 edition of Legal 500, building on her prior recognition as a Next Generation Partner. Chambers USA has also consistently ranked Maria as a Leading Lawyer in State and Local Tax since 2019 to date, further solidifying her standing in the field. Additionally, she has been featured in the International Tax Review’s Women in Tax Leaders Guide for six consecutive years, reinforcing Maria’s reputation as a trusted authority among clients and peers alike.
Representative Legal Matters
- Most recently, led the spin-off transaction of S&P Global Mobility from its parent S&P Global, into a standalone public company.
- Advised Johnson & Johnson on its USD 50 billion spin-off of Kenvue, its consumer health business.
- Provides strategic counsel to US- and foreign-based multinationals on state income and franchise tax, sales and use tax, and real property transfer tax issues, advising on nexus, business and non-business income classification, sourcing rules, unitary business principles, and US Constitutional considerations.
- Represents clients in state tax controversies before courts and administrative tax tribunals across the US, with a particular focus on New York State and New York City tax controversies.
- Advises individuals on tax strategies and represents clients in personal income tax issues, including residency determinations and domicile challenges.
Admissions
- New York~United States (2007)
- Connecticut~United States (2006)
Education
- New York University (Master of Law Taxation) (2009)
- Quinnipiac University School of Law (J.D.) (2006)
- New York University (B.A.) (2003)
Languages
- English