Tax Advisers - Deloitte

United States
Walter T Raineri
Fenwick & West LLP
Silicon Valley Center
801 California Street
Mountain View, CA 94041
US
Tel: (1) 650 335 7264
Fax: (1) 650 919 0942
Email: wraineri@fenwick.com
Website: www.fenwick.com
Mr Raineri is a partner in the tax group of Fenwick & West, a full-service law firm
specializing in high technology and sophisticated tax matters. Fenwick & West has
offices in Mountain View and San Francisco, California. The firm’s clients are located
throughout the United States and around the world.
Mr Raineri’s practice focuses on handling sophisticated tax planning and compliance
issues with regard to domestic and multinational corporate taxation matters. He has
been named one of the outstanding tax lawyers in the US by a variety of national and
international publications, including, International Tax Review’s Best Tax Lawyers,
Euromoney’s Guide to Leading US Tax Lawyers, Euromoney’s Guide to Leading Transfer
Pricing Lawyers, San Jose Magazine’s Best Lawyers, and American Lawyer’s Best of the Best,
among others. He has extensive experience with large domestic and international
merger, reorganization and joint-venture transactions, as well as with planning to
optimize foreign tax credit, Subpart F, and other pure international tax issues. He also
has extensive experience handling tax controversy matters associated with the IRS.
Mr Raineri has been an assistant adjunct professor at Golden Gate University, School
of Law/Graduate School of Taxation in San Francisco/Los Altos/San Jose, where he
lectured in advanced corporate (mergers and acquisitions and consolidated returns)
and international taxation. He has chaired advanced corporate and international tax
programmes and seminars for New York University, the Tax Executives Institute, the
International Bar Association, the International Fiscal Association and other national
and international organizations. He has published a number of articles on domestic
and international taxation issues in a variety of national and international publications.
Mr Raineri received his Juris Doctor degree from Georgetown University (cum laude,
1987), and his Bachelor of Science degree in business administration from the
University of California at Berkeley (summa cum laude, 1982). Mr Raineri is admitted
to practise before the US Supreme Court, Ninth and Federal Circuit Courts of
Appeals, US Court of Claims, federal district courts in several locations, California
Supreme Court and the US Tax Court. He is a member of the California Bar and is a
certified public accountant (CPA) in California.
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