Verified profile

Sahar Zomorodi

Partner, Tax Attorney at Baker McKenzie New York

Sahar Zomorodi's profile photo
LocationNew YorkNew York, United States
Current rolePartner Tax AttorneyBaker McKenzie · since Jan 2023
Government service2yrsInternal Revenue Service (IRS)

About

Sahar Zomorodi is a member of the Firm’s North America Tax Practice Group in New York, where she focuses on a broad range of US and international taxation matters, including tax planning and transactions, transfer pricing, and audit defense and controversy for multinational corporations. Ms. Zomorodi has recently spent a year at the Firm's Amsterdam office, where she provided US tax advice to European based clients.

Ms. Zomorodi has over 14 years of experience in transfer pricing in the private sector and the Internal Revenue Service. Prior to joining the Firm, Sahar was an economist and team leader with the IRS's Advance Pricing and Mutual Agreement Program in Washington, DC, where she developed, negotiated, and defended the US position on international double tax disputes (under Competent Authority proceedings) and drafted advance pricing agreements.

Ms. Zomorodi is an active member of the Firm's Pro Bono and Diversity Committees.

Roles

Jan 2023–Present
Current role

Partner Tax Attorney

Baker McKenzie

New York, New York

Attorney AdvisorTax AttorneyTax Law

Ms. Zomorodi advises clients on US federal income taxation with a focus on international tax planning, transfer pricing, and tax controversy.

Jan 2018–Apr 2019
Former role

Tax Associate Attorney (Amsterdam)

Baker McKenzie

Amsterdam, Netherlands

Tax AttorneyTax Law

Visiting attorney from the New York office.
Provide U.S. tax, including international tax and transfer pricing advice.

Apr 2014–Jan 2023
Former role

Senior Tax Associate Attorney

Baker McKenzie

New York, New York

Writing and EditingTax AttorneyTax Law

Associate with the Tax Practice Group in the New York office.

• Focus practice on U.S. and international taxation, including transfer pricing, international tax planning and transactions for multinational corporations.
• Tasks include manage multi-year projects for international mergers, acquisitions, dispositions, and global restructurings of multinational corporations across disciplines and global offices; draft various legal documents such as US tax opinions, private letter ruling requests, intercompany agreements, and US treaty analyses.
• Manage client relationships beginning with the proposal stage and budget planning, through execution.
• Frequent speaker at Bloomberg BNA conferences and Baker & McKenzie conferences on transfer pricing.
• Frequent co-author of Baker & McKenzie articles and publications, such as Global Transfer Pricing Handbook and Global Legal Guide for Luxury & Fashion Companies.
• Active member of the Pro Bono and Diversity Committees.

Feb 2012–Apr 2014
Former role

APMA Team Leader and Economist

Internal Revenue Service (IRS), APA Group

(appointed)District of Columbia

Strategy & TransactionsFederal GovernmentTax AttorneyTax Law

Advanced Pricing & Mutual Agreement Program (APMA) under IRS's LB&I.

- Team Leader and Economist

- Develop, negotiate, and defend the US position on international double tax disputes (under Competent Authority proceedings) and Advanced Pricing Agreements (APAs).

- Conduct on-going negotiations with foreign tax authorities, US taxpayers, and their representatives.

- Cases cover cross-border transactions with US tax treaty partners, such as: Canada, Mexico, Japan, Korea, Switzerland, Germany, Sweden, United Kingdom, Italy, and Australia.

- Experience with taxpayers in: automobile, pharmaceutical, medical devices, retail, luxury goods, transportation, tourism, mining, contract manufacturing, distribution, chemicals, lumber, electronics, and financial services industries.

- Execute economic analyses: profit-split and cost-allocation models; and finance and treasury related structures.

Jan 2008–Feb 2012
Former role

Transfer Pricing Analyst

Alvarez and Marsal

Data AnalystFinancial Analyst

- Participated in client interviews to gather data and company information to draft transfer pricing planning and documentations reports and APA submissions.

- Conducted economic analyses including: review of client data, development and execution of headquarter cost allocation models, intangible property valuations, and cost sharing arrangements.

- Gained experience in various global industries ranging from cosmetics, apparel, retail, hospitality, healthcare, telecommunication, heavy construction, trading, banking and investment, to oil and gas industries.

- Managed client relationships including drafting of statements of work, proposals and work plans, and management of billing/invoicing and collections processes.

- Assisted with practice development: created internal report templates and automated Excel templates for conducting comparable searches; assisted in training new staff and organizing training material.

Representative matters

Legal

July 2025

Ms. Zomorodi has extensive experience in providing clients with comprehensive business-focused solutions in structuring, managing, and implementing global projects - including mergers, acquisitions, IP planning, restructurings, and post-acquisition integration transactions. These projects often require coordinating cross-disciplinary advice relating to tax, corporate, employment, regulatory, and intellectual property matters across multiple jurisdictions. In this context, Ms. Zomorodi has: Assisted in drafting and filing private letter ruling requests to the IRS relating to intercompany transfer of assets. Advised on and prepared intercompany agreements, including IP licensing, platform contribution transactions, and cost sharing arrangements for multinational corporations in the pharmaceutical, medical devices, high technology, and retail industries. Advised multinational corporations with respect to permanent establishment exposure and the availability of treaty benefits. Represented US based retailers in transfer pricing controversy matters, with a focus on China Business Trust structures.

Publications & speeches

Updates on US's Competent Authority Arrangements

Baker McKenzie Tax News and Developments Newsletter

October 2020

Author

OECD Issues Unified Approach Proposal for Pillar I,

Baker McKenzie Tax News and Developments Newsletter

November 2019

Author

Heightened Scrutiny In Future Ruling Requests

Baker McKenzie Tax News and Developments Newsletter

December 2017

Author

OECD Releases Discussion Drafts on BEPS Action Items 4 and 14

Baker McKenzie Tax News and Developments Newsletter

February 2015

Author

How I Secured My First Board Seat

Women Corporate Directors BoardNext New York Webinar

November 2023

Moderator

Introduction to Transfer Pricing

Bloomberg BNA Principles of International Tax Seminar — New York City

November 2014

Speaker

Computing Direct and Indirect Foreign Tax Credit Benefits

Bloomberg BNA U.S. International Tax Planning Seminar

July 2014

Speaker