John D. Bates practices primarily international and corporate tax law.  He advises clients on cross-border and domestic mergers and acquisitions, joint ventures, and restructurings; inbound and outbound investment; tax treaties; foreign tax credit, subpart F, and foreign currency issues; and also accounting, financial transaction, and partnership tax issues. 

John has drafted ruling requests, opinion letters, and advance pricing agreements and has represented clients before the IRS regarding ruling requests and in audit and appeals.  John also has authored several articles and regularly presents on international and other tax topics.