Attorneys

Attorneys

Paige L. Davis

Shareholder | Seattle | 206.223.7137 | davisp@lanepowell.com

Area of Practice

Paige Davis concentrates her practice on cross-border tax and business planning for U.S. and foreign entities. She works with clients to create efficient international investment structures from tax and legal perspectives. She counsels clients on all aspects of transactions, including formation, operation, exit strategies, mergers and acquisitions, financing and other business operations. Her practice also includes tax aspects of aircraft ownership, transactions and financing.

Admitted to Practice

  • Washington
  • U.S. Tax Court

Academics

  • University of Washington (LL.M., Taxation, 2004)
  • Lewis and Clark Law School (J.D., 2003)
  • University of Victoria (B.A., Political Science, 1999)
  • Harvard University (American Foreign Policy, 1998)

Practice Group and Specialty Team Memberships

  • Aviation
  • Business
  • Canada Practice
  • Financial Institutions
  • International Business
  • Long Term Care and Seniors Housing Client Service Team
  • Mergers and Acquisitions
  • Tax

Representative Transactions

  • Provides legal and tax advice on establishing international joint ventures relating to the manufacture and U.S. certification of aircraft parts
  • Restructure of business operations for U.S. and Italian companies involved in manufacturing and distributing Italian espresso machines
  • Advises foreign companies on U.S. tax consequences of software sales and licenses
  • Counsels foreign manufacturing companies on structuring business operations in the U.S.
  • Regularly works with clients investing and engaging in business operations in Canada and other foreign countries
  • Provides legal advice to U.S. importers of goods, including plywood and fruit
  • Represents U.S. aerospace product manufacturer in U.S. and international mergers, acquisitions and dispositions, in addition to other legal and tax advice
  • Represents clients before the IRS, Washington Department of Revenue and the City of Seattle Department of Finance in federal, state and local tax controversy matters
  • Represents long term care facilities with Washington business and occupation tax disputes and other state and local tax issues
  • Provides tax advice to foreign governments and public pension funds investing in the U.S.
  • Provides business and tax advice to construction industry consultants providing services in the U.S.

Publications

  • “Know Your Acronyms — Ignorance of International Tax Rules is No Excuse,” Seattle Business magazine (June 2012)
  • “Can You Handle the Truth About Emerging Trends in Real Estate 2011?” Special Report Analysis by Lane Powell and CB Richard Ellis’ Private Client Group, Co-author (November 15, 2010)
  • “Investing in Canada Through a U.S. Limited Liability Company: The Impact of New Paragraph 6 to Article IV of the Canada-U.S. Tax Treaty,” ABA Business Law eNewsletter (Summer 2009)
  • “Accounting for Uncertainty in Income Taxes — The Effect of FASB Interpretation No. 48,” The Tax Executive (July-August 2006)

Speaking Engagements

  • “Real Estate Planning and Investment in the United States, Mexico and Canada,” Washington Society of Certified Public Accountants’ 2014 International Tax Conference (May 5, 2014)
  • “Tax, Estate and Immigration Implications for Canadians with U.S. Property Interests,” Royal Bank of Canada Advice Event (September 25, 2013)
  • “Legal and Tax Considerations When Selling a Company,” National Business Institute’s Business Tax Planning Guide Seminar (September 23, 2013)
  • “Canada — Doing Business, Transaction Taxes and Cross-Border Transactions,” 2013 Tax Executives Institution’s and University of Washington’s Tax Forum (February 22, 2013)
  • “M&A and Business Combinations: Cross Border Acquisitions — What You Need to Know About Foreign Partners and Withholding,” The Seminar Group Global Tax & Offshore Investment Seminar (November 16, 2012)
  • “The Lawyers Toolbox: Tax Issues for Business Transactions,” Washington State Bar Association CLE, Speaker and Chair (December 2009)
  • U.S.-Canada Income Tax Treaty Update (May 2008)
  • Oregon-Washington Tax Institute, Co-chair (May 2008)
  • “The Lawyers Toolbox: Tax Issues for Business Transactions,” Washington State Bar Association CLE, Chair (December 2007)
  • “Introduction to U.S. International Tax: The Source of Income Rules,” Alliance for Tax, Legal and Accounting Seminars (July 2007)

Awards and Honors

  • Named as one of The Best Lawyers in America®, Tax (2012-2015)
  • Named as a “Washington Rising Star,” Super Lawyers magazine, Taxation (2005, 2009, 2011-2014)

Professional and Community Activities

  • Washington State Bar Association
    • Past President, Section of Taxation
    • Co-chair, Section of Taxation, International Tax Committee
  • Faculty Member, University of Washington, School of Law, Masters in Taxation Program
  • Pro Bono Attorney for the University of Washington Entrepreneurial Law Clinic
  • Board Member, On the Boards
  • Member, Canada-America Society
  • Member, U.S. Law Firm Group, International Practice Committee
  • Member, World Law Group