Mariam Abuladze

Mariam Abuladze is an associate in the firm’s Tax Practice Group, with vast experience in advising clients on U.S. inbound and outbound transactions and cross-border tax planning matters. She advises clients on complex federal, local, and state taxation matters as well as tax credit financing and energy transactions. Mariam assists clients through all phases of planning, implementation, and post-implementation of stages of complex restructurings.

Mariam has handled buyer‑ and seller‑side due diligence in mergers and acquisitions deals, and assisted in drafting and negotiating key transactional agreements. She prepares corporate documents such as Limited Liability Company (LLC) and partnership agreements, bylaws, employment and contribution agreements, leases and loan agreements, disclosure schedules, term sheets, side letters, Simple Agreements for Future Equities (SAFEs), and note purchase agreements. Mariam also advises on cross border tax topics like permanent establishment, reorganizations, Section 367, Controlled Foreign Corporation (CFC) issues including Subpart F, and non-U.S. indirect tax matters.