Joshua D. Odintz is a partner in and on the management committee of Baker McKenzie’s North American Tax Practice Group. Joshua held high-level government positions with both the US Department of the Treasury and the Senate Finance Committee. He previously served as a Senior Advisor for Tax Reform to the Assistant Secretary at the US Department of the Treasury, where he advised Senior Treasury officials on tax reform options and issues. Joshua also served as the Chief Tax Counsel to the President’s National Commission on Fiscal Responsibility and Reform, and was instrumental in formulating the tax proposals that were contained in the Commission’s report, entitled the Moment of Truth. Additionally, Joshua served as the Acting Tax Legislative Counsel at the Treasury.
Joshua is a frequent speaker at IFA, TEI, ABA Tax Section, NY State Bar Tax Section, Practicing Law Institute and Federal Bar Association tax meetings and conferences.
Joshua focuses on tax policy, tax controversy, and withholding tax matters. He advises clients on domestic and international tax controversy matters at all phases, from audit and administrative appeals through litigation. He has handled cases involving transfer pricing, section 199, research credit, tax accounting, privilege and work product, among others.
Joshua represents clients before the US Department of the Treasury, Internal Revenue Service, US Congress, and Organization of Economic Cooperation and Development. He assists clients in seeking legislative and regulatory changes to tax laws, as well as monitoring key legislative and regulatory developments. For example, he has successfully worked with clients to obtain changes in US tax reform bills, section 385 regulations (debt/equity rules) and FATCA regulations.
Joshua also focuses on withholding tax issues, FATCA and the OECD’s Common Reporting Standard (CRS). He advises domestic and foreign entities on FATCA and CRS issues, including the FATCA and CRS status of entities, reporting, documentation and FATCA withholding.
Furthermore, Joshua has extensive experience representing clients under investigation by the US Congress, including the Permanent Subcommittee on Investigations. He assists clients during all phases of investigation, including responding to information and document requests, witness interviews, and hearings.
Representative Legal Matters
- United States v. ChevronTexaco Corp. (N.D. Cal.)
- UnionBanCal Corp. v. Commissioner (9th Cir.)
- In re MCI WorldCom
- Kmart Corp. v. Taxation and Revenue Department (NM)
Professional Associations and Memberships
- American Bar Association - Chair of the Court Practice and Procedure Committee, Tax Section
- American Bar Association - Professional Sub-Committee Chair, Court Practice Subcommittee, Tax Section (May 2004 - March 2007)
- State Bar of California - Member
- District of Columbia Bar - Vice Chair, Committee on Tax Audits (2006 - 2007)
- District of Columbia Bar - Tax Section
- International Fiscal Association, US Branch - DC Regional Vice Chair
- U.S. Court of Appeals, Ninth Circuit~United States (2002)
- District of Columbia~United States (2002)
- U.S. Tax Court~United States (2001)
- U.S. Supreme Court~United States (2000)
- U.S. District Court, Southern District of California~United States (1995)
- California~United States (1995)
- Georgetown University Law Center (LLM Taxation with Distinction) (2000)
- California Western School of Law (JD) (1995)
- University of California at San Diego (BA Political Science) (1992)
Co-author, "New Flexibility Under Final Regs. Affecting Foreign-Law Mergers and Section 367," Journal of Taxation, September 2006
Co-author, "The Status of Tax Court Special Trial Judge Reports After Ballard: Where Do We Go From Here?," Journal of Taxation, June 2005
Co-author, "The Service’s Tax Shelter Disclosure Initiative: What Has Become of Privilege?," Journal of Taxation, October 2002