Nikravesh, Babak E.

Current Employment Position(s)

Associate

Languages

• Farsi

Lawyer Overview

Babak Nikravesh has a federal tax practice, focusing principally on cross-border transactions and international tax planning for foreign and domestic clients. He regularly advises foreign investors, including sovereign wealth funds and tax-exempt organizations, on their investment strategies in the United States and counsels domestic clients on structuring their foreign investments.

He has broad experience in many cross-border matters, including mergers and acquisitions, joint ventures and strategic alliances, equity and debt financings, international expansion and holding company structures, intangible property migration and ownership strategies, supply and distribution chain management, subpart F and passive foreign investment company (PFIC) issues, foreign tax credit planning, intercompany pricing, and the application of income tax treaties. Babak also has extensive experience advising the investors, sponsors, and managers of a variety of investment funds — including private equity, real estate, and hedge funds — on formation, investment, and operational matters.

Areas of Practice

• Tax
• International/Cross-Border Planning & Transactions
• Private Equity/Tax
• Transfer Pricing
• Real Estate & Pass-Through Entities/Tax

West Practice Categories

Banking & Finance Law, Corporate Taxation, Estate & Gift Taxation, Excise Taxes, Income Taxation, International Law, International Taxation, International Taxation, International Transactions, Payroll Taxes, Property (Ad Valorem) Taxes, Real Estate Law, Sales & Use Taxes, Taxation Law

Bar Admissions

• California
• New York

Education

• London School of Economics
• Stanford University
• U of California - Berkeley
• U of California - Los Angeles

Published Works

• California Tax Developments for 2010 and 2011, Jones Day State Tax Return Newsletter, 2010
• IRS Provides Targeted Relief for FBAR Filers, Including Investors in Foreign Investment Funds, 2010
• IRS Extends FBAR Filing Deadline for U.S. Investors in Offshore Investment Funds, 2009
• Potential IRS Reporting Requirements for Investors in Offshore Private Equity and Hedge Funds, 2009
• United States Tax Treaties May Not Provide Protection From U.S. State Taxes, Tax Planning International Review, 2009
• Recent Developments Concerning Section 892, 2008
• Sovereign wealth funds become visible, International Tax Review, 2008
• The California International Practitioner, 2006
• U.S. Income Taxation of Foreign Governments, International Organizations and Their Employees, 913 Tax Management Portfolio, 2005
• The International Status of Federal Components: Quebec and Tatarstan in International Law, 23 The Fletcher Forum of World Affairs 227, 1999

Address

555 California Street
26th Floor
San Francisco, CA 94104

Phones

1.415.875.5703 (Business Phone)

Faxes

1.415.875.5700 (Business Fax)

Emails

Contact Us (Business Email)

Websites

http://www.jonesday.com