Amish Shah
Partner
Overview
Amish Shah is a tax attorney in Holland & Knight's Washington, D.C., office. Mr. Shah focuses his practice on providing sophisticated and practical tax planning and tax controversy advice and representation to clients in the energy sector and to clients interested in achieving environmental, social and governance (ESG) goals through clean energy. Mr. Shah advises clients in other sectors, including financial services, manufacturing, technology and ecommerce.
In the energy sector, Mr. Shah advises clients with respect to production tax credits (PTCs) and investment tax credits (ITCs) for renewable power, alternative fuels, carbon capture, utilization and sequestration (CCUS), energy storage, hydrogen, biogas property, nuclear and other technologies incentivized through tax credits, including through the Inflation Reduction Act. He represents energy clients in seeking legislative and regulatory changes; in obtaining U.S. Department of the Treasury and IRS guidance, both public and private; in maximizing the value of tax credits, including though "begun construction" strategies; in project development, mergers and acquisitions (M&A), joint ventures and tax equity investments; in issuing and obtaining tax credit insurance; and in tax controversy at the administrative, trial court and appellate levels. He also represents clients in the development of, and investment in, traditional energy projects.
Mr. Shah also regularly represents financial institutions in providing tax-related information to clients and others, on tax reporting questions, and with respect to Section 529 qualified tuition plan matters.
Mr. Shah began his career as a certified public accountant (CPA)/tax accountant at a Big 6 accounting firm. He utilizes his comprehensive experience, encompassing both tax planning and controversy, and his CPA experience to provide clients with knowledgeable and practical advice and representation.
Prior to joining Holland & Knight, Mr. Shah was tax attorney for a global law firm in its Washington, D.C., office.
Representative Experience
- Represented a refined products pipeline company in the acquisition of marine terminal operations and assets at the Port of Port Arthur, Texas
- Advised an energy distributor on Silver State North acquisition
- Advised clients on tax incentives for renewable energy facility construction and acquisition
- Represented a client in the $1 billion-plus sale of the U.S. subsidiary of a private foreign company to a United Kingdom publicly traded company
- Represented a client in the acquisition of wind and solar projects, developing plans to qualify projects for investment tax credits (ITCs) and production tax credits (PTCs) and sell interests to tax equity investors
- Represented a transnational oil company in the $217 million acquisition of a minority interest in a Nashville-based solar power producer, from an existing shareholder
- Represented a multinational pipeline company in negotiating the acquisitions of shovel-ready wind power projects in Texas (249 megawatts) and West Virginia (103 MW), including Turbine Supply Agreements, Balance of Plant (BOP) contracts, offtake agreements and tax equity financing arrangements
- Advised an independent, global renewable power producer on all U.S. legal aspects of its acquisition of a Canadian renewable energy company with assets in Canada, U.S., Iceland, Chile and Italy
- Advised in the sale of a majority equity interest in a Texas-based limited liability company to a global environmental investment fund
- Advised a large renewable energy developer, owner and operator in connection with the sale of operational utility-scale wind facility in California and operational utility-scale solar facility in Texas
- Advised a large renewable energy developer, owner and operator in connection with the acquisition of an approximately 69MWac development stage solar project in Virginia
- Served as U.S. tax counsel in a project management organization's $2 billion amended and restated revolving credit facility
- Represented a client in an IRS examination, at the U.S. Tax Court and in U.S. Court of Appeals for the District of Columbia Circuit in a tax controversy matter
- Represented a client in obtaining IRS rulings on 1099 reporting and Section 118 Contributions in Aid of Construction (CIAC) issues
- Represented a client in a complex and long-running dispute involving a so-called Son-of-Boss transaction in the Tax Court and U.S. Court of Appeals for the District of Columbia Circuit
Credentials
- The George Washington University Law School, J.D., with honors
- University of Maryland, B.S.
- District of Columbia
- Maryland
- U.S. Tax Court
- U.S. Court of Appeals for the District of Columbia Circuit
- U.S. Court of Appeals for the Fifth Circuit
- National Asian Pacific American Bar Association (NAPABA), Founder and Past Chair; Tax Committee, Chair
- American Bar Association (ABA), Section of Taxation, Energy and Environmental Taxes Committee, Past Chair
- American College of Tax Counsel (ACTC), Fellow
- District of Columbia Bar
- Maryland State Bar Association
- South Asian Bar Association of Washington, D.C. (SABA-DC), Former Director and Vice President
- George Washington Environmental Lawyer Law Journal
- The Best Lawyers in America guide, Energy Law; Tax Law, 2022-2023
- Chambers USA – America's Leading Business Lawyers guide, Tax, 2021-2024
- The Legal 500 USA, Energy: Renewable/Alternative, 2015, 2021-2023; Energy: Transactions, 2015; U.S. Taxes: Contentious, 2019-2020, 2023
- Client Service Award, BTI Consulting Group, 2015
- Client Choice Award USA & Canada, Lexology, Corporate Tax for Washington, D.C., 2013
