Pamela Charles
Partner
Chair, Tax Practice
Pamela Charles advises clients on federal tax matters. She offers tax planning advice to public and private companies, both domestic and foreign, on a variety of business transactions, with an emphasis on mergers and acquisitions, debt and equity financings, and restructurings.
Pamela advises numerous financial services firms, including banks, credit unions, fintechs, and broker-dealers on industry-specific tax matters, including tax information reporting and penalty abatement, online tax return preparation services, reward programs, and business transactions.
Pamela has extensive energy industry expertise and serves as a liaison to the firm's energy, natural resources, and environmental practice group. She counsels clients, including independent developers, equipment manufacturers and suppliers, regulated public utilities, and data center developers on all tax aspects of their energy projects, including the expanded tax credits and elective payments available under the Inflation Reduction Act of 2022, mergers and acquisitions, power purchase agreements, and tax credit transfers.
Pamela's work includes advising real estate owners and developers on acquisitions and dispositions, REIT, Qualified Opportunity Fund, tax-exempt title holding entity, and related issues.
Clean Energy Tax Credit and Direct Payment Tax Planning
Admitted to Practice
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Washington
Education
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J.D., Stanford Law School, 1992
- Order of the Coif
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B.A., Economics, University of Washington, 1986, magna cum laude
Professional Recognition
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- Named as one of "America's Leading Lawyers for Business" by Chambers USA in Corporate/Commercial: Tax (Washington), 2007-2025; Received "Band 1" ranking, 2012-2025
- Selected to "Washington Super Lawyers," Thomson Reuters, 2003-2025
- Selected by Best Lawyers as Seattle's "Lawyer of the Year" in Tax Law, 2017
- Recipient of the "Roger L. Stouder Award," Washington State Bar Association Tax Section, 2017
- Named one of the "Best Lawyers in America" in Tax Law by Best Lawyers, 2007-present
- Selected as one of the "Top 100 Washington Super Lawyers," 2009
Background
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- Former Chair, Tax Section, Washington State Bar Association
- Former Chair, Seattle Tax Group
- Affiliate Professor, Taxation of Business Entities, University of Washington Law School, 1997-1999