Morales, Ivan A.

Ivan A. Morales

Baker & McKenzie LLP


Ivan Morales, a member of Baker McKenzie's Tax Group, works primarily on international taxation. He previously served as tax counsel for Chevron Corporation and was clerk for the Honorable Judges Vasquez and Swift of the United States Tax Court in Washington DC. In addition to his practice, Mr. Morales is frequent speaker for the Tax Executive Issues and the Alliance for Tax, Legal and Accounting Seminars. He is a member of the State Bar of California Section of Taxation and the Florida Bar.

Practice Focus

Mr. Morales focuses his practice on transfer pricing planning and defense issues. He has represented taxpayers in the context of unilateral and bilateral APAs as well as in IRS examination and IRS Appeals Office settings. His extensive experience includes representing clients in the software, semiconductor, biotechnology and other technology-based industries in tax planning, transfer pricing and tax controversies.


  • California~United States (2002)
  • Florida~United States (1998)


  • New York University School of Law (LL.M. Taxation) (1999)
  • University of Florida (J.D., Honors) (1998)
  • Florida State University (B.S., magna cum laude) (1995)


  • English
  • Spanish

News, Events & Publications 

Co-Author, "Cost Sharing Final Regs. Clarify and Refine 2008 Temporary Regs," May 2012

Co-Author, "Baker McKenzie Annual Transfer Pricing Update," International Taxation, September-November 2011

Regular resource speaker on transfer pricing for the Tax Executives Institute and the Alliance for Tax, Legal and Accounting Seminars

Co-author, "At Your Service(s): Still Crazy After All These Years," December 2003