Sandra Spector focuses her practice on corporate taxation, international tax planning, cross border mergers, acquisitions and reorganizations, post acquisition integrations, inbound and outbound investments and transfer pricing. She also represents clients in tax matters related to residency and employment.  Prior to joining the practice of law, Sandra served in the United States Air Force for nine years.

Key Areas

  • International Tax planning and cross-border transactions
  • Federal and California income tax transactional planning
  • Federal and California employment tax matters
  • Federal and California residency determinations
  • Deferred compensation planning

Experience & Affiliations

Representative Matters

  • Advised multinational companies on international tax issues involving controlled foreign corporations and subpart F income, passive foreign investment entities, 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
  • Advised 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
  • Represented individuals before the California Franchise Tax Board in residency determinations
  • Structured cash and deferred compensation arrangements and reviewed settlement agreements, employment and independent contractor agreements and benefit plan documents to ensure compliance with tax law.

Professional Organizations

  • State Bar of California, Tax Section
  • American Bar Association, Tax Section
  • Bar Association of San Francisco, Tax Section
  • Member International Fiscal Association

Admissions

  • United States Tax Court
  • Admitted to practice in all California State Courts

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