Attorneys
Davis, Paige L.

Practices & Industries

Paige L. Davis

Attorney | Seattle | 206.223.7137 | davisp@lanepowell.com

Areas 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
  • Health Care
  • Long Term Care and Seniors Housing Client Service Team
  • 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 of 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

  • “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

  • U.S.-Canada Income Tax Treaty Update, May 2008
  • Oregon-Washington Tax Institute, May 2008 (Co-chair)
  • “The Lawyers Toolbox: Tax Issues for Business Transactions,” Washington State Bar Association CLE, December 2007 (Chair)
  • “Introduction to U.S. International Tax: The Source of Income Rules,” Alliance for Tax, Legal and Accounting Seminars, July 2007

Awards and Honors

  • Selected, “Rising Star” in Washington Law & Politics, 2009

Professional and Community Activities

  • Faculty Member, University of Washington, School of Law
  • Board Member, On the Boards
  • Pro Bono Attorney for the University of Washington Entrepreneurial Law Clinic
  • Treasurer, Washington State Bar Association Section of Taxation and Executive Council Member
  • Co-Chair, Washington State Bar Association Section of Taxation CLE Committee
  • Member, Downtown Seattle Association Marketing Committee
  • Member, Canada-America Society