Maria P. Eberle is a member of the Firm’s Tax Group in New York, she serves as chair of the SALT subpractice group and also as a member of the North America Tax Practice Group Management Committee. She advises multinational companies on a full range of state and local tax matters, including tax controversy and litigation. Before joining Baker McKenzie, Ms. Eberle was a partner at an international law firm, where she concentrated on state and local tax matters. In addition, she was previously a manager of multistate tax services at a Big Four accounting firm where she advised individual and corporate clients on a variety of state and local tax issues. Ms. Eberle has also served as an adjunct professor of law at Quinnipiac University School of Law, where she taught a course on state and local tax.
In 2019 Maria was recognized by Law360 as a Rising Star in the field of Tax. Chambers USA has also named Maria as a Leading Lawyer (State and Local Tax: New York, 2019) and International Tax Review recognizes Maria in their annual Women in Tax Leaders Guide (2016-2019).
Representative Legal Matters
- Advises diverse US- and foreign-based multinationals on all aspects of state income/franchise, sales/use tax and real property transfer tax issues, including nexus, business/non-business income, sourcing considerations, unitary business principles and US Constitutional concepts.
- Represents clients in state tax controversies before courts and/or administrative tax tribunals throughout the US with a specific focus on New York State and New York City tax controversies.
- Advises individuals in planning and represents individuals in controversies with respect to state personal income tax issues, including residency determinations and domicile changes.
- New York~United States (2007)
- Connecticut~United States (2006)
- New York University (Master of Law Taxation) (2009)
- Quinnipiac University School of Law (J.D.) (2006)
- New York University (B.A.) (2003)