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Fenwick & West LLP

Work +1 650 988 8500
Mountain View, New York, San Francisco, Seattle, Shanghai

James Fuller

Work (650) 335-7205
Fenwick & West LLP

Work Department

Partner, Tax Group


Mr. Fuller is or was lead counsel in numerous tax cases, including cases for CBS, Limited Brands, Hitachi, Dover, Chrysler, Textron, Del Commercial, Apple and many others. Many involved transfer pricing issues. He was lead in resolving many other transfer pricing cases at the IRS Appeals level and during the IRS examination stage.


Mr. Fuller is the only U.S. tax advisor to receive the Chambers coveted star performer rating, Chambers USA (2013); in fact, only four lawyers in Northern California in all legal fields received a star performer rating (the others are in IP and commercial litigation). Mr. Fuller has taught an international tax course at Stanford Law School for the past 25 years, and also writes a widely-read monthly column for Tax Notes International. He is a frequent speaker at tax seminars conducted by TEI, PLI and others. Fenwick & West LLP has one of the World’s Top Tax Planning and Tax Transactional Practices, according to International Tax Review (2012), and is first tier in tax, according to World Tax 2013. Four times in the past six years, International Tax Review gave Fenwick & West its San Francisco Tax Firm of the Year Award. Three times in the past six years, International Tax Review gave Fenwick & West its U.S. Tax Litigation Firm of the Year Award. International Tax Review also named Fenwick "Americas M&A Tax Firm of the Year" (2012).




Member of the Bar of California.


BS - New York University (1966); JD - Fordham University (1970); LLM - Taxation, New York University;

United States: Tax

International tax

Within: Leading lawyers

James Fuller - Fenwick & West LLP

Within: International tax

The ‘terrificFenwick & West LLP handles transfer pricing, cross-border M&A and joint ventures, international inversion transactions and international tax controversies. Recent highlights include acting for a consortium of more than 40 leading financial institutions from over 15 countries that made a $107m capital investment in R3, the largest consortium of global financial institutions collaborating to develop a platform and commercial applications for distributed ledger technology; and assisting US-based life sciences company Grail with the acquisition of Hong Kong-based Cirina. ‘US tax starJames Fuller and the ‘extremely intelligent and responsiveDavid Forst are strongly recommended, as are Larissa Neumann and Andrew Kim. All attorneys mentioned are based in Mountain View, California.

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US taxes: non-contentious

Within: Leading lawyers

James Fuller - Fenwick & West LLP

Within: US taxes: non-contentious

The ‘terrific’ tax team stationed in Fenwick & West LLP’s Mountain View office comprises ‘good listeners and client-collaborators’ who focus on public company M&A transactions in the technology, retail and pharmaceutical sectors. Other areas of activity include strategic tax planning and joint venture deals. Recent highlights include assisting Cisco with its acquisition of AppDynamics for $3.7bn, and advising an international consortium of more than 40 financial institutions on its $107m capital investment into R3. The client base also features Symantec and Grail. ‘Solid and dependable US tax starJames Fuller, David Forst, Larissa Neumann and Andrew Kim are the names to note.

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