Giles Sutton
Partner (CPA)
Memphis, TN
Industry Focus
  • Retail
  • Manufacturing & Distribution
  • Energy
  • Education
Service Areas
  • State & Local Tax

Overview

Giles has nearly 30 years of experience with corporate tax. His industries include manufacturing, distribution, education, and service companies, with an emphasis on retailers and energy. Within these industries, Giles works with a variety of companies, ranging in size from middle-market to Fortune 40. He has been with DHG since March 2015.

Giles is a nationally recognized local and state tax practitioner. His experience includes handling tax issues in corporate restructuring, global supply chain-based tax planning, and the interaction of federal international tax law with state and local tax laws.

His focus includes areas of multi-state taxation that have significant impact on companies with multijurisdictional operations.

Giles sees tax as a form of art and has been published in multiple trade reviews and law journals. Aside from being a fan of taxes, he also enjoys the Memphis music scene.

Experience

  • Advised clients on the implementation of sales tax procurement structures covering multiple taxing jurisdictions.
  • Analyzed various gross receipts filing positions and identified multiple gross receipts tax refund claims.
  • Consulted extensively on group reporting determinations (unitary group determinations, water’s edge elections, 80/20 companies, and entity based statutory group reporting exclusions).
  • Performed multijurisdictional apportionment studies.
  • Drafted tax opinions on a variety state tax issues including: state conformity to various federal reorganization provisions; multistate apportionment positions; the availability of state group reporting elections; state conformity with the provisions of IRC section 382, 338, and 1031.
  • Assisted a number of companies analyzing related party debt structures and optimizing third party debt structuring.
  • Provided post-transaction analysis - “instant unity” determinations.
  • Assisted with entity simplifications without triggering federal gains, state tax issues, apportionment distortions or operational disruptions.
  • Identified a myriad of income tax, sales tax and gross receipts tax refund opportunities.
  • Worked on issues pertaining to the federal preemption of state taxation.
  • Addressed issues pertaining to the state taxations of foreign revenue streams.
  • Advised on post-acquisition tax-efficient integration.
  • Coordinated the integration of global supply chains into a state tax-efficient structure.

Professional Organizations
  • Co-Chair, ABA Tax Section, American Bar Association
  • Member, ABA Tax Section, Kentucky State Bar Association
  • Member, Editorial Board, Journal of Multi-state Taxation and Incentives
  • Member, Advisory Board, Journal of State Taxation
  • Member, Advisory Board, Tax Management’s Multistate Tax Report
  • Member, Advisory Board, State Tax Notes
Education
  • Masters, Taxation - General
    Georgetown University
  • Juris Doctorate - Law, Law School/ACCTG
    Northern Illinois University
  • Master's Degree, Taxation - General
    Northern Illinois University

In the Community

Honors

Licenses

Licenses
  • Certified Public Accountant - NC - 23332
  • BAR Membership - KY - 87744
  • BAR Membership - DC - 999783

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