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Matthew C. Boch

Member


Industries

Consumer Goods & Retail

Manufacturing & Industrial

Energy & Natural Resources

Information Technology

Development

BIOGRAPHY

Matt Boch advises clients on navigating state and local tax issues and leveraging economic development incentives to further their business goals. He works closely with individuals and companies in an array of industries, providing legal counsel on a range of tax and incentives matters.

Clients rely on Matt for his multistate tax experience as well as his deep understanding of the Arkansas tax world. Matt is experienced in all major tax types: sales and use taxes, income taxes, property taxes, and miscellaneous taxes. He guides clients through all the stages of tax controversies, from the point of an initial audit, through administrative appeals, and on to litigation when necessary. He advises companies on tax planning and compliance as well.

Matt also represents clients seeking economic development incentives and regularly negotiates and implements incentive packages, helping clients address any obstacles that may arise along the way.

As a leader in the field, Matt frequently publishes and presents on tax and incentive issues to national and local organizations and publications. At the multistate level, Matt serves as an assistant editor of the Journal of Multistate Taxation and Incentives and as editor-in-chief of ConNexus, the newsletter of the American Bar Association State and Local Taxes Committee. And as a leading Arkansas tax lawyer, Matt chairs the Arkansas Tax Advisory Council, serves as Secretary of the Arkansas Bar Association Section of Taxation, authors the Arkansas Tax and Incentives Update blog published by Dover Dixon Horne, and also coauthors both the Bloomberg BNA Arkansas Corporate Income Tax Navigator and the forthcoming Arkansas Pass-Through Entity Navigator.

In addition to tax and incentives matters, Matt also advises businesses on environmental issues and general corporate, regulatory and commercial matters.

Matt is married to Caroline Rothert Boch, who grew up in Hot Springs. They have three children, Charlotte, Thomas and David. In his free time, he enjoys hiking and camping.

REPRESENTATIVE MATTERS

  • Reach highly favorable settlement (85%+) of Arkansas sales tax appeal for company in oil-and-gas space, resulting in refund in excess of $1m.
  • Manage expanding technology company’s compliance and monetization of $20 million of economic development incentives in four states.
  • Obtain $3m Arkansas corporate income tax refund based on technical passthrough income tax issues.
  • Advise national hybrid bricks-and-mortar / e-commerce retailer on nexus risks and strategy.
  • Negotiate and implement incentives package for major ($100m+) expansion of heavy industrial plant in Arkansas.

CREDENTIALS

Education

  • Harvard College, BA, magna cum laude, 2004
  • Harvard Law School, JD, 2007

Representative Publications

“American Business USA and the Difficulty of Transactional Nexus Arguments,” Journal of Multistate Taxation and Incentives, Sept. 2016

“Businesses Face NAICS Classification Risks and Opportunities in State Tax and Incentive Systems,” Journal of Multistate Taxation and Incentives, Feb. 2016

“The Problems of Dual Administration: Traps for the Unwary in the Relationship of Qualifications to Do Business and State Tax Compliance,” Journal of Multistate Taxation and Incentives, Nov. 2015

Organizations

  • Chair, Arkansas Tax Advisory Council
  • Assistant Editor, Journal of Multistate Taxation and Incentives
  • Coauthor, Bloomberg BNA Arkansas Corporate Income Tax Navigator and Arkansas Pass-Through Entity Navigator
  • Executive Committee Member, American Bar Association Section of Taxation, State and Local Taxes Committee, and Editor-in-Chief of its newsletter, ConNexus
  • Member, Arkansas State Chamber of Commerce Tax Committee; Member, Institute for Professionals in Taxation

Bar Admissions

  • Arkansas
  • Illinois
  • United States Tax Court

Community Involvement

  • Treasurer and board member
  • Education Cities
  • Former board member, Harvard Pierian Foundation

  • Reach highly favorable settlement (85%+) of Arkansas sales tax appeal for company in oil-and-gas space, resulting in refund in excess of $1m
  • Obtain $3m Arkansas corporate income tax refund based on technical passthrough income tax issues
  • Represent e-commerce company in tax controversies in numerous states
  • Settle on favorable terms unconstitutional Arkansas income tax assessment denying a distributor the use of approximately $50k worth of losses
  • Prosecute Nevada voluntary disclosure of $8m captive insurance self-procurement tax liability.
  • Obtain relief from DFA business closure for Arkansas small business.
  • Advise corporation on restructuring to set up central shared services organization while addressing unemployment insurance tax concerns in multiple states
  • Advise national hybrid bricks-and-mortar / e-commerce retailer on nexus risks
  • Monitor Arkansas tax legislation affecting manufacturers and other businesses
  • Obtain $60k Arkansas sales tax refund for manufacturer’s electricity purchases
  • Federal tax advice for internal restructuring of startup company
  • Negotiate and implement incentives package for major ($100m+) expansion of heavy industrial plant in Arkansas
  • Negotiate and implement $750k package for food processing plant expansion
  • Evaluate competing state incentives offers for industrial megaproject and advise taxpayer on tax considerations in site selection
  • Negotiate and implement $9 million Arkansas incentives package for service and sales company regional office
  • Manage expanding technology company’s compliance and monetization of $20 million of economic development incentives in four states
  • Obtain Chicago lease transaction tax private letter ruling confirming exemption for client’s sales