Gary P. Tober has been practicing law for over thirty-five years. His practice encompasses business, transaction and international tax advice. Mr. Tober advises U.S. and foreign corporations, partnerships and individuals in tax and business planning matters. He regularly consults with clients on the potential tax implications for cross-border operations and investment transactions for a variety of companies ranging from fruit growers, durable goods manufacturers to foreign-based technology companies.
In addition to counseling clients on the tax implications of business and investment transactions, Mr. Tober also consults and renders U.S. tax opinions to foreign governments and foreign pension funds investing in U.S. corporations, start-up enterprises and real estate located in the United States. Prior to joining Garvey Schubert Barer, Mr. Tober was chair of the Tax Practice Group and Canada Practice Group at Lane Powell.
He serves as an adjunct professor for the University of Washington School of Law Graduate Program in Taxation and Golden Gate University School of Taxation, and his opinion is frequently sought on important tax issues. For example, Mr. Tober provided testimony before the Ways and Means Committee of the House of Representatives on taxation of electric commerce.
Representative Transactions
- Represented New Zealand fruit growers in contract discussions with U.S. parties for the growing of new varietals and horticultural products.
- Acts as general counsel to U.S. technology company that raised pre-IPO financing in United Kingdom.
- Advised U.S. trading company on sourcing electric power tools in Asia, manufacturing such products under license agreements and the importation into the United States.
- Provided legal and tax advice on the establishment of international joint ventures in the People’s Republic of China for the production of pencils, ice cream, and shoes, respectively.
- Counseled U.S. company on sourcing consumer technology products and electronic components in Asia and sale to U.S. wholesalers.
- Restructured business operations of U.S. company in furtherance of a public offering of stock.
- Regularly renders U.S. tax opinions to foreign governments investing pension funds in U.S. corporations, start-up enterprises and real estate located in the United States.
Professional Activities
- American Bar Association
- Washington State Bar Association
- Seattle-King County Bar Association
- International Bar Association
- Inter Pacific Bar Association
- Vice President, International Fiscal Association, USA Branch
- Seattle Tax Roundtable
- World Trade Center, Seattle
- World Trade Club
- World Affairs Council
- Seattle International Tax Roundtable
- Washington Council on International Trade
Community Activities
- Japan America Society
Publications
- "Tax Penalty Relief May Be Available for U.S. Citizens Residing Outside the Country for Late-Filed Federal Income Tax Returns, FBAR Forms," BNA Daily Tax Report, January 27, 2012.
- "Territorial Tax System - What Should Businesses Be Anticipating," Puget Sound Business Journal, January 20-26, 2012.
- "Tax Penalty Relief May Be Available For U.S. Citizens Residing Outside the United States for Late Filed U.S. Federal Income Tax Returns and FBAR Forms," Garvey Schubert Barer Legal Update, December 2011.
- "Tax and Legal Aspects of Merging LLCs," Garvey Schubert Barer Legal Update, November 2011.
- "Tips for U.S./Canada Cross-Border Business," Garvey Schubert Barer Update, November 2011.
- "U.S. Royalties vs. Services Income for Non-U.S. Citizens: A Hole-in-One or a Bogey?," Garvey Schubert Barer Legal Update, July 2011.
- "Form 1099 Reporting: Two Burdensome Rules Repealed, But Some Traps Remain," Garvey Schubert Barer Legal Update, May 2011.
- "Preparing for FATCA Compliance," Garvey Schubert Barer Legal Update, April 22, 2011.
- "An Uncertain Economic Climate Raises the Need for Effective Legal Counsel," Seattle Business magazine, January 2011
- "New Tax Benefits for Investing in Small Business," Seattle Business magazine, May 2009





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