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David L. Forst

Partner, Tax  

Mountain View 650.335.7254

Overview

David Forst focuses on international corporate taxation. David is included in Legal Media Group's Tax Advisers Expert Guide. He is also in the Legal 500 Hall of Fame and Law and Business Research’s International Who’s Who of Corporate and Tax Lawyers (for the past seven years). David is listed in Chambers USA America's Leading Lawyers for Business (2011-2016), and has been named a Northern California Super Lawyer in Tax by San Francisco Magazine.

David is a lecturer at Stanford Law School and UC Berkeley Law School where he focuses on international taxation.  ​He is an editor of and regular contributor to the Journal of Taxation, where his publications have included articles on international joint ventures, international tax aspects of mergers and acquisitions, the dual consolidated loss regulations, and foreign currency issues. He is a regular contributor to the Journal of Passthrough Entities, where he writes a column on international issues. David is a frequent chair and speaker at tax conferences, including the NYU Tax Institute, the Tax Executives Institute, and the International Fiscal Association.

Selected Publications


  • Dual Consolidated Loss Proposed Regulations—IRS Finally Updates the Rules, Journal of Taxation, Vol. 103, No. 3, September 2005
  • IRS Issues New Final Regulations Regarding Foreign Tax Credit Limitations, Journal of Taxation, Vol. 101, No. 4, Oct. 2004
  • Often Overlooked and Mostly Unresolved Issues in International Partnerships, Journal of Taxation, Vol. 100, No. 3, March 2004
  • The SEC's Auditor Independence Regulations: Tax Services Under Sarbanes-Oxley, by James P. Fuller, David L. Forst, Barton W.S. Bassett, and Adam S. Halpern, The Tax Executive, Vol. 55, No. 2, pp. 117-121, March – April, 2003
  • The Service gets aggressive: Why taxpayers need to pay attention to FSAs, Journal of Taxation, Vol. 95, No. 1, pp. 42-49, July 2001
  • The Best in E-Commerce Law, The Full Text Of Insightful Articles To Help You Operate Profitably On The Internet & Manage the Legal Risks of E-Commerce – "Old And New Issues In The Taxation Of Electronic Commerce", Berkeley Technology Law Journal, pp. 657-669 (Article in above Publication)
  • Final Section 367(b) Regulations, Mergers and Acquisitions, The Monthly Tax Journal, Vol. 1, No 3, pp. 3-13, July 2000