David Pope

Biography

David Pope is a state and local tax partner in the New York office. Prior to joining Baker McKenzie, David practiced state and local tax in the New York office of an international law firm and in a Big 4 accounting firm.

Practice Focus

David's practice focuses on state and local corporate income tax, sales and use tax, property tax, payroll tax, personal income tax, and unclaimed property in all states. He represents clients in all aspects of state and local tax, including controversy, litigation, planning, and restructuring matters. In addition, David has substantial experience defending clients in tax-related False Claims Act matters. David has advised Fortune 500 clients in the retail, financial, digital, insurance, energy, media, telecommunication, and manufacturing industries across the United States.

Professional Associations and Memberships

New York State Bar Association - Tax Section
American Bar Association - Tax Section

Admissions

New York~United States (2008)

Education

New York University School of Law (LL.M.) (2012)
Syracuse University College of Law (J.D. cum laude) (2007)
State University of New York at Binghamton (B.S./B.A.) (2004)

Author, “Working From Home: State Tax Impact of a Growing Remote Workforce,” Corporate Taxation, December 2020

Speaker, “Ethics Talk: Ethics and Professional Responsibilities for Attorneys and Other Tax Professionals,” COST 2020 Annual Meeting, Webinar, October 2020

Speaker, “Professional Responsibility and Ethical Considerations for the In-House Tax Professional,” TEI 75th Annual Conference, October 2020

Author, “Expert Opinion: The Looming Threat of Tax Whistleblower Lawsuits for Retailers,” Chain Store Age, February 2020

Speaker, “Putting the ‘Opportunity’ in Opportunity Zones,” Changing Times, The N.Y. Center for Financial Studies and the N.Y.C. Chapter, Society of Financial Services Professionals, New York, NY December 2019

Author, “Sales Tax Nexus Post-Wayfair: Addressing the Risks,” Accounting Today, November 2019

Speaker, “National Judicial Update & Discussion of State Tax Issues, Cases and Policy Trends,” COST Southwest/West Regional State Tax Seminar, Denver, CO, November 2019

Speaker, “National Judicial Update & Discussion of State Tax Issues, Cases and Policy Trends,” COST Mid-West Regional State Tax Seminar, Overland Park, KS, November 2019

Speaker, “Damned If You Do, Damned If You Don’t – Caught Between Qui Tam and Class Action,” COST 50th Annual Meeting, Washington, D.C., October 2019

Speaker, “Ethics and the Corporate Tax Professional: How to Incorporate Ethical Decisions in Everyday Life,” Institute of Professionals in Taxation, Atlanta, GA, September 2019

Speaker, “No Choice, But to Pay Attention to SALT - Wayfair and Other Key Developments,” Transfer Pricing and Tax Planning & Transactions Seminar, Boston, MA, July 2019

Speaker, “Ethics and the Corporate Tax Professional: How to Incorporate Ethical Decisions in Everyday Life,” 2019 TEI Region VIII Annual Conference, Hilton Head, SC, June 2019

Speaker, “Understanding the Concepts of Apportionment and Sourcing,” COST / OFII: Forum on U.S. State and Local Taxes for European Companies, Amsterdam, Netherlands, June 2019

Speaker, “Overview: U.S. State and Local Taxes vs. European Tax Systems,” COST / OFII: Forum on U.S. State and Local Taxes for European Companies, Amsterdam, Netherlands, June 2019

Speaker, “Overview: U.S. State and Local Taxes vs. European Tax Systems,” COST / OFII: Forum on U.S. State and Local Taxes for European Companies, London, UK, June 2019

Speaker, “The Far-Reaching Impact of South Dakota v. Wayfair,” 2019 OFII Tax Conference, Palm Beach, FL, May 2019

Speaker, “Early Morning Ethics Coffee Talk,” 2019 COST Income Tax Conference, Denver, CO, May 2019

Speaker, “SALT Deduction Limits Under Tax Reform: State Tax Planning Workarounds and Strategies,” Strafford Webinars, November 2018

Speaker, “California Residency: Should I Stay or Should I Go?” 2018 Annual Meeting of the California Tax Bar and California Tax Policy Conference, San Jose, CA, November 2018

Speaker, “Handling Tax Issues in a Non-Tax Forum or Private Parties Pursuing Tax Claims,” 49th Annual COST Meeting, Phoenix, AZ, October 2018

Speaker, “International Ramifications of Wayfair,” International Fiscal Association USA Branch, IFA Northern California Region - International Update, San Francisco, CA, September 2018

Speaker, “Wayfair: A Look at What's to Come” Webinar, New York, NY, June 2018

Speaker, “Ethics for an Age of Hashtags and Transparency: #Lessons for the In-house Tax Professional,” TEI Region VIII Annual Conference, Hilton Head, SC, June 2018

Speaker, “Resolving Uncertainties in the Tax Reform Act,” 15th Annual Global Tax Planning and Transactions Workshop, New York, NY, May 2018

Speaker, “Ask the Experts,” 2018 Forum on U.S. State and Local Taxes for European Companies, London, England, May 2018

Speaker, “Practical Application of the Concepts Covered,” 2018 Forum on U.S. State and Local Taxes for European Companies, London, England, May 2018

Speaker, “Special Report: State Tax Implications of Federal Tax Reform – Including Key Domestics Business and International Tax Provisions,” COST Pacific Southwest Regional State Tax Meeting, Phoenix, AZ, February 2018

Speaker, “What’s Shaking in California - Featuring Significant California Tax Developments and Potential Changes,” COST Pacific Southwest Regional State Tax Meeting, Phoenix, AZ, February 2018

Speaker, “State Tax Policy Update – Including State Tax Implications of Federal Tax Reform,” COST Mid-West Regional State Tax Seminar, Minneapolis, MN, November 2017

Speaker, “State Tax Policy Update – Including the State Tax Implications of Federal Tax Reform,” COST Seminar on U.S. State and Local Taxes for Canadian Companies, Toronto, ON, November 2017

Speaker, “A Deep Dive into the SALT Implications of Federal Tax Reform,” 2017 New England SALT Forum, Boston, MA, November 2017

Speaker, “Home Again, Home Again, Jiggity Jig: Market-Based Sourcing Rule Updates,” 10`7 Annual Meeting of the California Tax Bar & California Tax Policy Conference, Carlsbad, CA, November 2017

Speaker, “Handling Tax Issues in a Non-Tax Forum or Private parties Pursuing Tax Claims,” COST’s 48th Annual Meeting, Orlando, FL, October 2017

Speaker, “Legal Issues in the Digital Economy: Tax, IP, Privacy, and Security,” American Bar Association Busi

Speaker, “Ethics for Tax Professionals in an Age of Alternative Facts,” TEI Region VIII Annual Conference, Hilton Head, SC, June 2017

Speaker, “Economic Nexus in the New State Tax Environment,” COST 2017 Income Tax Conference, Phoenix, AZ, April 2017

Speaker, “VAT – A Stable Tax in an Unstable World,” International VAT Conference, London, United Kingdom, March 2017

Speaker, “State and Local Tax Updates,” BNA Corporate Tax Developments, The Year in Review, New York, NY, December 2016

Speaker, “Discussion of State Tax Cases, Issues and Policy Matters,” COST Southwest/West Regional State Tax Meeting, Denver (Broomfield), CO, November 2016

Speaker, “Stay Ethical in Your Tax Profession: Keep Your Hand Out of the Cookie Jar and Other Avoidable Common Temptations,” 2016 Annual Meeting of the California Tax Bar and California Tax Policy Conference, San Diego, CA, October 2016

Speaker, “Ask the Experts,” COST Property Tax Workshop, Minneapolis, MN, September 2016

Speaker, “Mock Trial and Legislative Advocacy Skit,” COST Property Tax Workshop, Minneapolis, MN, September 2016

Author, “Massachusetts Appeals Court Ignores Federal Closing Agreement in Recharacterizing Debt,” Baker & McKenzie LLP North America Tax Practice Group Newsletter, August 2016

Speaker, “State Income Tax Update for Inbound Investors,” Bloomberg BNA, Current U.S. Tax Planning for Foreign-Controlled (Inbound) Companies, New York, NY, July 2016

Speaker, “Ethics and the Corporate Tax Department,” TEI Region VII Annual Conference, Hilton Head Island, SC, June 2016

Speaker, “Out with the Old, In with the New – New York Tax Reform,” COST 2016 Spring Audit Session/Income Tax Conference, Asheville, NC, April 2016

Speaker, “Market Based Trends – Economic Nexus and the Sales Factor,” TEI SALT Workshop, Chicago, IL, April 2016

Speaker, “NYS/NYC and Other New Combined Returns,” TEI SALT Workshop, Chicago, IL, April 2016

Speaker, "Top State Tax Trends for Multinational Companies and How to Deal with Them," 13th Annual Global Tax Planning and Transactions Workshop, New York, NY, March 2016

Speaker, “Special Issues in Sales & Use Taxes – including Sourcing and Exemptions that Every Company Should be Following,” COST State Indirect Tax Seminar, Atlanta, GA, January 2016

Speaker, “Exploring the Facts and Circumstances of ‘Nonbusiness’ Income,” 2015 Annual Meeting of the California Tax Bar and California Tax Policy Conference, La Jolla, CA, November 2015

Speaker, “Discussion of State Tax Cases, Issues and Policy Matters to Watch,” COST Mid-West Regional State Tax Seminar Being Held Jointly with the Kansas City TEI SALT Committee, Overland Park, KS, November 2015

Speaker, “Ethical Issues Facing SALT Professionals,” COST Mid-West Regional State Tax Seminar Being Held Jointly with the Kansas City TEI SALT Committee, Overland Park, KS, November 2015

Speaker, “Q&A/Audit Issues – Ask the Experts Panel,” COST Mid-West Regional State Tax Seminar Being Held Jointly with the Kansas City TEI SALT Committee, Overland Park, KS, November 2015

Speaker, “State Tax Appeals Procedures,” COST Southwest/West Regional State Tax Seminar, Denver, CO, August 2015

Speaker, “Discussion of State Tax Cases,” COST Mid-West Regional State Tax Seminar Being Held Jointly with the Multistate Executives Tax Roundtable, Detroit (Ann Arbor), MI, August 2015

Speaker, “State Tax Appeals Procedures,” COST Mid-West Regional State Tax Seminar Being Held Jointly with the Multistate Executives Tax Roundtable, Detroit (Ann Arbor), MI, August 2015

Speaker, “Q&A/Audit Issues – Ask the Experts Panel,” COST Mid-West Regional State Tax Seminar Being Held Jointly with the Multistate Executives Tax Roundtable, Detroit (Ann Arbor), MI, August 2015

Speaker, “360-Degree Analysis of State Approaches to Base Erosion and Profit Shifting,” 38th Annual Advanced State and Local Tax Institute, Georgetown University Law Center, Washington, DC, August 2015

Speaker, “What’s Mine is Yours: Understanding the Principles of Transfer Pricing,” 38th Annual Advanced State and Local Tax Institute, Georgetown University Law Center, Washington, DC, August 2015

Author, “New York State Finds Group is Unitary, Permits Combined Reporting,” Baker & McKenzie LLP North America Tax Practice Group Newsletter, August 2015

Speaker, “State Taxes – Jurisdictional Nexus/Commerce Clause,” COST/CPA Canada 2015 Forum on U.S. State and Local Taxes for Canadian Companies, Toronto, ON, June 2015

Speaker, “State Taxes – Handling Disputes,” COST/CPA Canada 2015 Forum on U.S. State and Local Taxes for Canadian Companies, Toronto, ON, June 2015

Speaker, “Ask the Experts,” COST/CPA Canada 2015 Forum on U.S. State and Local Taxes for Canadian Companies, Toronto, ON, June 2015

Speaker, "National Litigation Update," Chicago Tax Club / COST Mid-West Regional State Tax Seminar, Chicago, IL, May 2015

Speaker, "Local Reflections on Global Issues: Mining SALT Experiences for BEPS Guidance," 12th Annual Global Tax Planning and Transactions Workshop, New York, NY, April 2015

Speaker, "Transfer Pricing at the State Tax Level," TEI Columbus/Cincinnati Chapter Meeting, Columbus, OH, April 2015

Speaker, "What’s New for Nexus," TEI Columbus/Cincinnati Chapter Meeting, Columbus, OH, April 2015

Speaker, "Unclaimed Property;" TEI Columbus/Cincinnati Chapter Meeting, Columbus, OH, April 2015

Speaker, "Domestic IP Management Companies: State and Local Tax Planning," Bloomberg BNA Taxation of Intellectual Property, New York, NY, December 2014

Speaker, "State Tax Cases, Issues and Policy Matters to Watch – including Certain Federal Legislation," COST/TEI Mid-West Regional State Tax Seminar, Overland Park, KS, November 2014

Speaker, "State Tax Appeals Procedures," COST/TEI Mid-West Regional State Tax Seminar, Overland Park, KS, November 2014

Speaker, "Q&A/Audit Issues – Ask the Experts Panel," COST/TEI Mid-West Regional State Tax Seminar, Overland Park, KS, November 2014

Speaker, "State Tax Assessments and Controversies: The Lay of the Land," TEI Houston State and Local Tax School, May 2014

Speaker, "Nationwide SALT Update," TEI New Jersey Chapter Seminar, November 2013

Author, "A Pinch of SALT: State Tax Treatment of a 'Manufacturer'," State Tax Notes, January 2013

Speaker, "State Taxation of Digital Goods and Electronic Commerce," Media Industry Tax Conference, May 2012

Speaker, "State Tax Litigation Update: Income, Franchise, Sales & Use," TEI Rochester Chapter Meeting, November 2011

Author, "A Pinch of SALT: The Major League of Settlements: How to Pitch a Perfect Settlement," State Tax Notes, November 2011