Excellence in Business
& Estate Strategies
Sandra M. Spector
- Business Law
- Anti-Money Laundering/Bank Secrecy Act
In addition to tax, Sandra has represented clients in routine corporate matters and has advised clients on the provisions of the Bank Secrecy Act.
Recent matters include the following:
* Advises multinational companies on international tax issues involving controlled foreign corporations and subpart F income, passive foreign investment entities, BEAT, foreign tax credits, foreign investment in U.S. real property, withholding taxes and the availability of treaty benefits.
* Transfer pricing analysis and documentation in support of various intercompany transactions.
* Advises clients entering emerging markets such as China and India as well as clients setting up operations in the European Union with particular expertise in Ireland, the United Kingdom, and Switzerland.
* Advises clients on matters related to expatriation.
* Represents individuals before the California Franchise Tax Board in residency determinations.
*Structures cash and deferred compensation arrangements, reviews settlement agreements, employment and independent contractor agreements and benefit plan documents to ensure compliance with tax law.
* Structured inbound investment for early stage companies.
* Drafts contracts for clients in media and entertainment industries.
* Provides advice to multinational clients on the application of the Bank Secrecy Act.
- University of California at Berkeley, Boalt Hall School of Law, Berkeley, California
- J.D. - 2001
- University of Nevada, Las Vegas, Nevada
- B.A. - 1998
- California Lawyers for the Arts
- San Mateo Bar Association
- San Francisco Bar Association
- International Fiscal Association
- California Bar Association, Tax Section
- American Bar Association, Tax Section
- U.S. Tax Court