Maria Eberle

Maria Eberle

Baker & McKenzie LLP


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).

Practice Focus

Ms. Eberle focuses her practice on various state and local tax matters, including corporate income/franchise tax, sales and use tax, and property tax. She advises businesses and individuals on state and local tax planning and all aspects of litigation matters, representing clients at all stages of state and local tax disputes including the audit, administrative appeal, state trial court, and state appellate and supreme court stages.

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)


  • English