Amirali Azinfar is a tax associate in the Washington, D.C. office of Latham & Watkins.

He advises clients in identifying and navigating tax issues and opportunities in the energy transition and infrastructure space.

His practice spans the tax aspects of joint ventures, mergers, acquisitions, divestitures, restructurings, financings, and tax equity transactions in relation to renewable energy projects and portfolios. 
Amirali’s clients have included private equity infrastructure funds, project developers, lenders, and investors. 

Amirali’s experience includes advising:

  • CF Industries Holdings, Inc. in its joint venture with JERA Co. Inc. and Mitsui & Co. Inc. to develop the world’s largest low-carbon ammonia facility, with estimated cost of approximately US$4 billion*
  • Pinon Midstream, a Black Bay Energy Capital portfolio company, on the all cash sale of its natural gas gathering and treating services for US$950 million*
  • Summit Carbon Solutions in the construction of its approximately US$6 billion carbon capture and sequestration facilities, as well as related investment structures and offtake agreements*
  • EIG Global Energy Partners on the formation of its senior infrastructure debt fund*
  • Elda River Capital Management on its spin out from Magnetar and launch as an independent real assets-focused investment firm with approximately US$1.5 billion in assets under management*
  • Trinity Hunt Partners on the formation of its Fund VII with US$700 million in capital commitments*
  • Sunpower Corp. in its Chapter 11 filing in the US Bankruptcy Court for the District of Delaware*

Thought Leadership

  • “IRS Must Defer to Industry Pacts for Carbon Capture Tax Credits” — Bloomberg, October 2024
  • “The Inflation Reduction Act: How New Rules Fuel New Financings” — Infrastructure Investor, November 2023

*Matter handed prior to joining Latham and Watkins

Bar Qualification

  • District of Columbia
  • New York

Education

  • JD/LLM in Taxation, Georgetown University Law Center, 2022
  • BA in Applied Mathematics, University of California, Berkeley, 2014

Languages Spoken

  • English
  • Farsi (Persian)

Practices