Tonya S. James, a partner, concentrates in the areas of international and domestic taxation, international business planning, and tax planning and compliance for international assignments.

Tonya has extensive experience advising clients on the legal and tax aspects of conducting business activities outside the United States. This includes choice of entity planning and structure, jurisdiction planning, foreign tax credit analyses, transferring intangibles offshore and transfer pricing. She also advises foreign nationals and companies on doing business in the United States. This typically involves a combination of planning and analysis at the entity level as well as for the individual owners and employees. Tonya regularly consults with overseas tax and legal professionals to structure the best results for her clients.

Tonya also assists clients with the tax issues regarding their global workforce. She has drafted and helped implement international assignment policies. She prepares assignment cost projections, expatriate tax returns, and tax equalization calculations. In addition to her cross-border planning, Tonya also assists high net worth individuals with federal and state tax planning and compliance.

Tonya is admitted to practice law in Massachusetts and New York. She is a graduate of Cedarville College (B.A., 1992), Ohio Northern University School of Law (J.D., 1995), and Boston University School of Law (LL.M. in Taxation, 1996). She is a member of the Massachusetts Bar Associations and the International Fiscal Association.

Publications

Tonya is the author or co-author of:

“Special Tax Rules Apply to U.S. Real Estate Transactions Involving Foreign Persons”, Section Review Massachusetts Bar Association, Volume 1, No. 1, Dec. 1998;

“IRS Restructuring and Reform Act Highlights”, Section Review Massachusetts Bar Association, Volume 1, No. 1, Dec. 1998;

“U.S. Tax Rules Can Apply to Inheritance, Gifts from Abroad”, Section Review Massachusetts Bar Association, Volume 1, No. 1, Dec. 1998;

“Obtaining Innocent Spouse Relief”, Section Review Massachusetts Bar Association, Volume 1, No. 2, Mar. 1999;

“Employee or Independent Contractor”, Section Review Massachusetts Bar Association, Volume 2, No. 3, Summer 2000; Summary of Recent Developments in the Tax Case Law, Section Review Massachusetts Bar Association, Volume 2, No. 3, Summer 2000;

“The U.S. Foreign Tax Credit For Corporate Taxpayers”, Bulletin for International Fiscal Documentation,Vol. 55 No. 9/10.

Vacovec, Mayotte & Singer, LLP

Founded in 1978 as a tax law firm, Vacovec, Mayotte & Singer, LLP is built on a foundation of providing quality service to our clients. The focus of our firm is sophisticated tax planning, tax compliance, and related legal services for individuals, families, estates, and closely held companies. We advise our clients on both domestic and international tax matters, areas in which we have developed extensive experience. Our approach is to develop tax-effective strategies to meet our clients’ needs and to advise and assist clients with the resulting tax compliance requirements. We represent clients before federal and state tax authorities, guiding clients through audits, disputes, and other complex proceedings before these government agencies. As a result of our unique experience, the firm frequently acts as special tax and legal counsel to other professional advisors working on behalf of their clients.

From inception, the firm has provided international tax planning and compliance for executives relocating internationally (outbound) and moving to the United States (inbound). As a result of this work, our international tax services have expanded to include foreign and domestic income and estate tax planning for individuals, families, and businesses operating in the global economy. We have many years of practical experience dealing with cross-border tax planning including utilizing income tax treaties, foreign tax credits, and social security agreements. To assist in serving our international clientele, we have established a network of corresponding tax and legal counsel in many countries throughout the world.