Baker McKenzie Baker McKenzie
How Can We Help?
Chicago_Welbel_Jonathan_43770

Jonathan Welbel

Partner
Baker & McKenzie LLP

Biography

Jonathan A. Welbel is a partner in the North American Tax Practice Group with over a decade of experience in tax controversy matters. He advises clients in a wide variety of industries, with a particular focus on pharmaceutical and biopharmaceutical companies. Jonathan also advises high-tech companies, consumer-goods companies, and industrial companies.

Practice Focus

Jonathan regularly advises multinational corporations on transfer pricing and other international tax issues. His practice focuses on Federal tax controversy, where he has successfully helped clients navigate the audits, appeals, and litigation process. He has extensive experience working with tax court practice and procedure.

Jonathan has also led numerous competent authority matters between the United States and various foreign taxing authorities, including Advanced Pricing Agreements and Mutual Agreement Procedures.

Representative Legal Matters

Jonathan's docketed cases include:

  • Amgen Inc. v. Commissioner, United States Tax Court, Docket No. 16017-21 (multibillion dollar transfer pricing dispute)

  • j2 Global, Inc. v. Commissioner, United States Tax Court Docket No. 8392-21 and Advanced Messaging Technologies, Inc. v. Commissioner, United States Tax Court Docket No. 8383-21 (challenge to claimed section 199 deductions)

  • Cross Refined Coal, LLC v. Commissioner, United States Tax Court Docket No. 19502-17 (challenge to claimed section 45 credits)

  • Representation of a subsidiary of a U.S. technology company against the Mauritius Revenue Authority in court in Mauritius (whether intercompany payments between the Mauritius company and its Singapore parent company were arm’s length under Mauritius transfer pricing laws such that the full amounts of the payments are deductible)

  • Representation of numerous pro bono clients in administrative hearings against the Illinois Department of Child and Family Services

Jonathan's notable non-litigation matters include:

  • Various resolutions at IRS Appeals of multibillion dollar section 482 licensing and cost-sharing buy-in adjustments for multinational healthcare companies, high-tech companies, and consumer-goods companies

  • Various resolutions with United States competent authority on transfer pricing matters for multinational industrial companies, restaurant companies, and consumer-goods companies

  • Resolution with IRS Exam on numerous tax controversies related to section 199 for multinational high-tech companies

  • Resolution with IRS Appeals for a healthcare company with respect to subpart F foreign base company sales issues (including substantial contribution issues)

Professional Associations and Memberships

  • Federal Bar Association’s Section on Taxation, Chicago Branch - Former Chair
  • Illinois State Bar Association - Member

Admissions

  • U.S. Tax Court~United States (2012)
  • Illinois~United States (2007)
  • Certified Public Accountant (2004)

Education

  • Northwestern University School of Law (LLM Taxation, with Honors) (2008)
  • Case Western Reserve University (JD, cum laude) (2007)
  • University of Illinois at Urbana-Champaign (Certificate in Accounting) (2004)
  • University of Illinois at Urbana-Champaign (BA Accountancy) (2003)

Languages

  • English

Publications & Presentations

  • Adjunct Professor (Transfer Pricing), LLM Program, Northwestern University School of Law, 2018-2021

Publications

  • Co-author, “Taxation of U.S. Multinational Corporations” treatise, Transfer Pricing chapter, 2021

  • Co-author, “Transactional Tax Liability Policies - At the Top of the Adoption Curve?,” Bloomberg Tax Management Memorandum, June 2020

  • Author, "A Web of Confusion - the IRS Issues New Guidance on Section 199 and Online Software," Baker McKenzie LLP North American Tax Practice Group Newsletter, August 2017

  • Editor, "Handling Federal Tax Controversies in the United States," Baker McKenzie LLP, 2016

  • Co-author, "The Benefits and Burdens of the Proposed Section 199 Regulations," Baker McKenzie LLP North American Tax Practice Group Newsletter, October 2015

  • Author, "Final Regulations - Beware of Discount Rate Differentials When Applying the Income Method to Determine the Arm's Length Price of a PCT," Baker McKenzie LLP North American Tax Practice Group Newsletter , October 2013

Firm Committee Memberships

  • Chicago Office Pro Bono and Corporate Social Responsibility Committee - Chair
Baker & McKenzie LLP is a Limited Liability Partnership organized under the laws of the State of Illinois (USA) and is a member of Baker & McKenzie International, a Verein organized under the laws of Switzerland.