Partner Tax Attorney
Baker McKenzie
New York, New York
Ms. Zomorodi advises clients on US federal income taxation with a focus on international tax planning, transfer pricing, and tax controversy.
Partner, Tax Attorney at Baker McKenzie New York

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.
Baker McKenzie
New York, New York
Ms. Zomorodi advises clients on US federal income taxation with a focus on international tax planning, transfer pricing, and tax controversy.
Baker McKenzie
Amsterdam, Netherlands
Visiting attorney from the New York office.
Provide U.S. tax, including international tax and transfer pricing advice.
Baker McKenzie
New York, New York
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.
Internal Revenue Service (IRS), APA Group
(appointed)District of Columbia
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.
Alvarez and Marsal
- 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.
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.
Baker McKenzie Tax News and Developments Newsletter
October 2020
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Baker McKenzie Tax News and Developments Newsletter
November 2019
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Baker McKenzie Tax News and Developments Newsletter
December 2017
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Baker McKenzie Tax News and Developments Newsletter
February 2015
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Women Corporate Directors BoardNext New York Webinar
November 2023
Moderator
Bloomberg BNA Principles of International Tax Seminar — New York City
November 2014
Speaker
Bloomberg BNA U.S. International Tax Planning Seminar
July 2014
Speaker