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Summer Austin

Partner
Baker & McKenzie LLP

Biography

Ms. Austin joined the Tax Practice Group of Baker McKenzie's Washington, DC office in the fall of 2006. After working for a year in the firm's Düsseldorf office, Ms. Austin returned to practice in the firm's DC office in June of 2012. Ms. Austin’s practice focuses on international tax matters, including transfer pricing, tax dispute resolution, and international tax planning. She has extensive experience in addressing transfer pricing issues, both within the planning and dispute resolution context. Ms. Austin has also advised clients on a variety of international tax matters, including permanent establishment and other treaty matters, value chain transformation, and sourcing of income. Within the field of tax dispute resolution, Ms. Austin has developed expertise in Competent Authority matters, Advance Pricing Agreements, audit defense, and tax litigation.

Practice Focus

Ms. Austin has extensive experience advising clients regarding advanced pricing agreements, competent authority matters and tax litigation concerns. She has also advised clients on various transfer pricing, permanent establishment and other treaty matters, as well as on a variety of tax planning issues.

Representative Legal Matters

  • Dorothy R. Diebold v. Commissioner, T.C. Memo 2010-238.
  • Salus Mundi Foundation, et al, v. Commissioner, T.C. Memo 2012-6.
  • CGG Americas, Inc. v. Commissioner, Docket No. 25097-10.
  • Guardian Industries Corp. v. Commissioner, Docket No. 20755-12.
  • Represents clients in the negotiation of Bilateral Advance Pricing Agreements and Competent Authority matters between the United States and various foreign jurisdictions, including Canada, Denmark, Germany, UK, India, China, Japan and Korea.

Admissions

  • District of Columbia~United States (2006)
  • Texas~United States (2005)

Education

  • Harvard Law School (J.D.) (2005)
  • University of Texas at Austin (B.A. High Honors) (2002)
  • Technische Universität Dresden (2001)
  • San Martín De Tours (1998)

Languages

  • English
  • German
  • Spanish

Previous Offices

  • Dusseldorf