Skip to main content

David J. Brandon

I aim to distill technical tax laws into understandable concepts and to creatively solve complicated transactional problems. From the simple to the complex, the only appropriate strategy is the one that best achieves our client’s goals. Quotation mark
David J. Brandon
David J. Brandon
A A A

About David

David Brandon is a tax and business attorney who regularly counsels business enterprises, nonprofit organizations, and investors with respect to the tax aspects of domestic and cross-border mergers, acquisitions, sales, joint ventures, commercial transactions, financings, reorganizations, spin-offs, and other significant transactions. In this context he aids clients in structuring tax-free reorganizations, crafting transfer pricing strategies and applying tax treaty principles, implementing strategies responsive to U.S. tax reform, and, where appropriate, counseling clients with respect to obtaining tax opinions and letter rulings.

Having lived in South Korea and traveled in and around coastal Asia, David enjoys learning about his client’s commercial and charitable activities abroad and has experience assisting U.S. persons abroad and non-U.S. persons in the United States. David frequently works with nonprofit organizations seeking to advance their philanthropic missions domestically and worldwide by assisting with global organizational structuring, grant agreements, equivalency determinations, fiscal sponsorships, “friends of” organizations, and tax exemption matters.

Representative Experience

  • Mergers, Acquisitions & Divestitures Plus
    • Act as counsel to buyers in acquisitions of manufacturing businesses in Washington, Oregon, and California.

    • Act as counsel to sellers in sales of software development, hospitality, and professional services businesses in Washington and Oregon.

    • Act as tax counsel to regional banks and financial institutions with respect to structuring and executing tax-free mergers and acquisitions.

    • Structure spin-off, split-off, and split-up transactions for businesses in Washington and Oregon.

    • Act as tax counsel for renewable energy company in negotiating significant investment from strategic investor.

    • U.S. Activities of Non-U.S. Persons:

      • Joint Ventures: Act as U.S. tax counsel for Malaysian manufacturer entering U.S. joint venture, and as counsel for U.S. distributor entering joint venture with Finnish and Russian co-venturers.
      • Acquisitive Transactions: Act as U.S. tax counsel for Canadian acquirers of U.S.-based businesses and assets.
      • Subsidiary Transactions: Evaluate application of tax treaties and form U.S. subsidiaries for franchisors located throughout the Pacific Rim, including Australia, Canada, and South Korea.
    • Foreign Activities of U.S. Persons:

      • Philanthropy: Advise U.S. charities with respect to funding operations of an affiliated organization in Rwanda, forming and operating an affiliated organization in Colombia, and conducting direct operations in Liberia.
      • Commercial Transactions: Prepare agreements for U.S. software developer’s resale arrangement with Canadian resellers. Advise multinational business groups with respect to structuring and applying transfer pricing principles to intercompany commercial and financial transactions.
      • International Expansion: Counsel U.S. businesses relating to the U.S. tax consequences of structuring commercial operations in such locations as Brazil, Canada, Chile, China, Costa Rica, Mexico, and Nicaragua. Advise U.S. businesses with respect to export incentives and tax reduction strategies, including IC-DISC structures, FDII deductions, and foreign tax credits.
      • Private Equity/Venture Capital Fund Investments: Advise U.S. foundations and investors with respect to investment in domestic and foreign investment funds. Review fund and investment documents, evaluate legal and tax risks, and negotiate side letters protecting client interests.
    • Form nonprofit corporations and assist in obtaining federal tax exemption under Internal Revenue Code Section 501(c)(3) (charities), 501(c)(4) (social benefit organizations and homeowner associations), and 501(c)(6) (industry associations and chambers of commerce).

    • Structure complex consolidation of multiple nonprofit corporations under umbrella of a single “parent” nonprofit corporation. Structure ancillary administrative services agreements and intercompany transactions.

    • Advise with respect to international funding arrangements, expenditure responsibility, equivalency determinations, and global organizational structures.

Client Collaborations

Industries Served

Practice Areas

Education

  • LL.M., University of Washington School of Law, taxation, 2012
  • J.D., University of Washington School of Law, 2012
    • Entrepreneurial Law Clinic
  • B.B.A., Gonzaga University, magna cum laude, economics, 2008
    • Beta Gamma Sigma International Honor Society

Bar Admissions

  • Oregon, 2014
  • Washington, 2012

Military

  • United States Navy
         

Activities

Professional Plus
  • Oregon State Bar, member
    • Taxation Section
      • Executive Committee, 2020-present
      • Laws Committee
  • Washington State Bar Association, member
    • Tax Section
    • Business Law Section
  • American Bar Association, member
    • Section of International Law, International Tax Committee Steering Group
    • Taxation Section
Civic Plus
  • Lewis & Clark Small Business Legal Clinic, pro bono attorney
  • Serendipity Center Inc., past board member

Recognition

  • Selected for inclusion in Best Lawyers: Ones to Watch in Tax Law, 2021
  • Awarded “Mentor of the Year” by the New Tax Lawyers Committee of the Oregon State Bar Tax Section, 2018
  • Recognized as "Attorney of the Year" by Lewis and Clark's Small Business Legal Clinic, 2017
  • Selected for inclusion as an Oregon Super Lawyer—Rising Stars, 2017-present

Insights from David

  • “Tax Issues,” Multnomah Bar Association, Young Lawyers Section CLE Seminar (Nov. 2020)
  • “International Tax Update,” Oregon State Bar Taxation Section, Portland Lunch CLE series (Jan. 2020)
  • “Oregon Legislative Update,” Oregon State Bar, Taxation Section CLE (Oct. 2019)
  • “Federal, State, and Local Tax Update,” Oregon State Bar, Broadbrush Taxation: Tax Law for Non-Tax Lawyers seminar (Oct. 2019)
  • “Lobbying & Political Activity—What You Need to Know,” Oregon Society of Certified Public Accountants, 2019 Not-For-Profit Conference (Apr. 2019)
  • “Drafting Better LLC Operating Agreements,” Lewis & Clark Law School (Nov. 2017)
  • “Planning a Spin-Off or Just Chasing Your Tail? Planning a Tax-free Spin-Off Under Section 355,” Eugene-Springfield Tax Association (Oct. 2017)
  • “Planning Your Next Event to be Successful and Compliant,” Oregon Society of Certified Public Accountants (OSCPA), What Matters for Not-for-Profits Series (Sept. 2017)
  • “What to Expect When You’re Exempting: A Guide to Property Tax Exemption for Charitable Organizations in Oregon,” Nonprofit Association of Oregon (Mar. 2016)
  • “Crossing the Columbia: An Introduction to Navigating State Taxes in the Pacific Northwest,” Oregon State Bar, Broadbrush Taxation CLE (Oct. 2015)
Collaborations

Outside the Office

David enjoys fly-fishing, Gonzaga basketball, bird-watching, and playing with his five imaginative children.