Varuni Balasubramaniam

Varuni Balasubramaniam is an associate in Baker McKenzie’s Tax Practice Group in Washington, DC. Varuni began her career with the Firm as a summer associate in the Washington, DC office. She advises both US and international clients on a variety of tax matters including transactional, controversy, international tax, and tax policy matters. She is also active in the Firm’s pro bono practice. Varuni has advised clients in a variety of tax disputes before the United States Tax Court and federal district and appellate courts. Additionally, Varuni has advised clients on administrative appeals before the IRS. She also has experience with income tax treaties, including competent authority matters. Varuni has handled tax planning for multinational corporations and counseled clients on international tax and partnership provisions of the Internal Revenue Code.

In brief On 20 June 2024, the US Supreme Court ruled, in a 7-to-2 decision in favor of the government, to uphold the constitutionality of the section 965 transition tax in Moore v. United States. This case has been closely watched because it informs a potential future dispute concerning the legality of a wealth tax and significant longstanding portions of the US tax regime. The original question presented was whether, under the Sixteenth Amendment, income must…