Peter Liu advises clients on the federal income tax aspects of real estate transactions, real estate investment trusts (REITS), private equity fund formations, partnership structures, acquisitions, and dispositions.
Peter counsels real estate investment funds, sovereign investors, pension funds, and other tax-exempt investors with respect to their U.S. investments. Peter helps clients navigate issues concerning ECI (effectively connected income), UBTI (unrelated business taxable income), '40 Act (investment company act), and FIRPTA (Foreign Investment in Real Property Tax Act). Peter regularly works with clients such as Greystar Real Estate Partners, Mill Creek Residential Trust, Pantheon Ventures, and LaSalle Investment Management on domestic and cross-border transactions.
Peter's experience also includes tax controversy matters, with a particular focus on transfer pricing disputes involving technology, pharmaceutical, and health care companies. He has advised clients in all stages of tax litigation, from audit and administrative appeals before the Internal Revenue Service (IRS) to litigation before the U.S. Tax Court and other federal courts.
Erfahrung
- University of Michigan (J.D. 2019; Editor, Michigan Journal of International Law; Student-Attorney, Low Income Taxpayers Clinic); Vanderbilt University (B.A. magna cum laude 2016)
- Illinois
- Extern to Judge Edmond E. Chang, U.S. District Court, Northern District of Illinois (Summer 2017)