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Basics of International Taxation 2017


Speaker(s): Andrea Sharetta, Angela E. Holland, Anne G. Batter, Candace B. Ewell, Carol P. Tello, Caroline H. Ngo, Corey M. Goodman, E. Ray Beeman, Ethan A. Atticks, James S.H. Null, Janice A. Mays, John D. Bates, John L. Harrington, Jose E. Murillo, Josh O. Ungerman, Karen J. Cate, Linda E. Carlisle, Neal M. Kochman, Ninee S. Dewar, Philip B. Wright, Robert M. Temin, S. Eric Wang, Steven C. Wrappe, William J. Corcoran
Recorded on: Jul. 18, 2017
PLI Program #: 186533

With a career that spans both government and private practice, Carol Tello helps multinational companies and individuals navigate the complex and rigorous realm of international taxation. Her practice includes a broad range of cross-border tax planning and Internal Revenue Service (IRS) controversy matters, including compliance with the Foreign Account Tax Compliance Act (FATCA).

Balancing the concurrent goals of minimizing tax consequences and complying with the law, Carol brings experience in cross-border restructuring transactions, inbound corporate transactions, withholding matters and treaty interpretation issues, as well as cross-border taxation of corporate executives and the U.S. taxation of non-U.S. citizens. She also advises clients on tax issues involving intellectual property transactions.

Before joining Eversheds Sutherland (US), Carol worked in the IRS Office of Associate Chief Counsel (International) and as a Special Assistant to the Assistant Commissioner (International). She participated in a number of income tax treaty negotiations, was the IRS National Office adviser in several U.S. Tax Court cases, and worked on various regulations and other guidance, including significant participation in developing regulations concerning the taxation of software transactions. Carol is the author of the BNA Treatise “Payments Directed Outside the United States – Withholding and Reporting Provisions Under Chapters 3 and 4.”


 


Ethan Atticks is an International Tax Services Managing Director in the Washington National Tax Services office of PwC where he specializes in outbound international tax issues with a focus on the U.S. anti-deferral regimes of subpart F and PFIC.  Before joining PwC, Mr. Atticks was an attorney and a Senior Technical Reviewer in Branch 2 of the Associate Chief Counsel (International) ("ACCI"), which has subject matter jurisdiction over the subpart F and PFIC regimes.  While serving as Senior Technical Reviewer of Branch 2, Mr. Atticks was the primary subject matter specialist and reviewer in ACCI on PFIC matters as well as the principal drafter or reviewer of a number of significant subpart F guidance projects. 

During his tenure in Branch 2, Mr. Atticks participated in the issuance of a number of pieces of PFIC guidance, such as TAM 200733024 (applying section 1298(b)(5) to trust beneficiaries); PLRs 200604020, 200813036, and 200943004 (addressing look-through issues under sections 1297(c) and 1298(b)(3)); PLR 200838003 (addressing the application of the PFIC rules to a multi-tiered structure); and PLR 200943004 (applying section 1297(d) CFC/PFIC overlap to partners in a domestic partnership). 

In addition, Mr. Atticks served as the principal drafter of significant pieces of subpart F guidance including final, temporary, and proposed regulations addressing foreign base company sales income ("FBCSI"); Notice 2007-13 addressing foreign base company services income; and proposed regulations addressing previously taxed income under sections 959 and 961.  He also participated in the issuance of the three FBCSI tax rate disparity PLRs (PLRs 200942034, 200945036, and 201002024).

Prior to joining ACCI, Mr. Atticks was a tax associate in the Washington, D.C. office of Dow, Lohnes & Albertson PLLC.  Mr. Atticks received an LL.M. in taxation from Georgetown University Law Center, a J.D. from the University of Virginia School of Law, and a B.A. in philosophy from the College of William and Mary.


Anne Batter is a partner in Baker & McKenzie's Tax Practice Group with over 30 years of tax experience. She focuses her practice on the tax treatment of executive compensation and fringe benefits arrangements. She has expertise is in the special rules applicable to employment taxation, including the impact of international assignments.  She also handles excise tax matters, particularly those involving the air transportation excise tax. She previously served as an attorney in the Income Tax & Accounting Division of the IRS's Office of Chief Counsel and as Attorney-Advisor with the US Tax Court. Ms. Batter has been recognized by Legal 500 as a leading lawyer in the United States for complex executive compensation matters.

Ms. Batter focuses her practice on the federal and state taxation of compensation and benefits with an emphasis on the deductibility, reporting, employment taxation and withholding, and excise taxation of all forms of compensation other than qualified retirement plans. She regularly handles matters ranging from the treatment of equity compensation in mergers and acquisitions, to the design and administration of deferred compensation arrangements, to advising on the proper tax treatment of executive perquisites such as corporate aircraft, and workforce wide benefits such as business travel expense reimbursement programs, company cafeterias, transit benefits, company cars, and employee hardship programs. She also advises on the reporting and withholding on cross border payments, both those made to employees and those made to non-employee out of the accounts payable function.  Additionally, she works with clients on excise tax issues, particularly the air transportation excise tax.

Ms. Batter served as Attorney, Office of Chief Counsel, Income Tax and Accounting Division, Internal Revenue Service, 1993 – 1994; and as Attorney-Advisor, United States Tax Court, 1985 - 1988.

Ms. Batter began her career by serving as law clerk to the Honorable Arnold Raum, senior judge of the United States Tax Court.

Ms. Batter received her J.D., Harvard Law School, 1985 and her B.A., University of Maryland, summa cum laude, Phi beta Kappa, 1982.


Bill Corcoran advises on the federal and state income tax consequences of corporate and partnership mergers and divisions. He also represents leveraged buyout, venture capital, mezzanine and other alternative investment vehicles on formation and investment issues. Bill's practice includes assisting non-US investors in alternative investment vehicles formed to invest in equity, debt, real estate and infrastructure projects. He has extensive expertise in advising foreign sovereigns investing in the US. Bill also represents multinational corporations on financing, tax treaty planning, and other cross-border tax issues. He also has experience representing public and private companies involved in developing the exchangeable share structure and advises US investors investing in Canada through alternative investment vehicles.

Bill’s representative matters include:

  • Portfolio investment by a US investor in a Canadian corporation using exchangeable shares and designed to preserve Canadian controlled private corporation (CCPC) status
  • Acquisition of the stock and assets of a divisional business of a public corporation involving tax issues in the US, Canada and China
  • $300 million acquisition of the stock of a domestic Subchapter S corporation, together with the filing of a Section 338(h)(10) election to step-up the inside tax basis of the target corporation’s assets
  • Leveraged buyout of a US corporation by a Canadian buyout fund
  • Purchase of a publicly-traded corporation by another publicly-traded corporation involving US golden parachute tax rules and recently enacted deferred compensation tax rules

Education

  • University of ChicagoJD
  • Brandeis UniversityBA

Bar Admissions

  • New York
  • Massachusetts


Bob Temin is a partner in the Atlanta tax practice of Rödl Langford de Kock LP, the US affiliate of Rödl & Partner, the sixth largest accounting firm in Germany, based in Nuremberg.  Mr. Temin’s practice focuses on international tax planning and compliance for individuals and entities engaged in outbound and inbound investments, including Subpart F, E&P determinations, and international IRS controversies.  Mr. Temin represents and supports several large, closely held multinational enterprises and their owners in their U.S. and international tax compliance efforts.

Prior to joining Rödl Langford de Kock LP, Mr. Temin led the international tax practice in the Atlanta office of a major international accounting firm.  Mr. Temin was the lead tax and accounting consultant to the U.S. government’s Resolution Trust Corporation (“RTC”) in the RTC’s renegotiation of the largest assistance agreements then existing between the former FSLIC and two major thrift holding companies.  Mr. Temin also led a team of professionals assisting the RTC and the FBI in the forensic investigation of a large Denver-based thrift institution.

Mr. Temin received a Master of Accountancy with a Tax Emphasis degree from the University of Georgia and a Bachelor of Science in Business Administration from the University of North Carolina – Chapel Hill.


Linda E. Carlisle is the Chief Operating Officer & General Counsel of Unicom Capital LLC in Denver. She was a member of Miller & Chevalier in Washington, D.C. before joining Unicom where she practiced international and domestic tax law, concentrating on corporate and partnership tax issues and on the taxation of cross-border investments. She also advised clients on legislative, regulatory and administrative tax matters. Before joining Miller & Chevalier Linda was a Tax partner in the Washington, D.C. office of White & Case and was the Special Assistant to the Assistant Secretary (Tax Policy) during the enactment of the 1986 Tax Reform Act.


Philip B. Wright is a Partner in the law firm of Bryan Cave Leighton Paisner LLP and is a member of the Tax Advice and Controversy Client Service Group.  His practice is concentrated primarily on advising clients in respect of the domestic and international tax aspects of inbound and outbound investment including acquisition structuring and related financing in all industries including real estate.  He regularly advises clients regarding the federal income tax aspects of the formation and operation of business entities.

Phil received his B.A. degree in Accounting from the University of Missouri, magna cum laude (1979), J.D. degree from Georgetown University, cum laude (1982), and his LL.M. from New York University (1985).  He serves as an adjunct professor in the School of Accountancy Master's program at the University of Missouri – Columbia where he teaches Partnership Taxation.  He frequently writes and speaks on tax issues involved in cross border merger and acquisition.  His prior professional experience includes practice as a tax specialist and CPA with a Big Four accounting firm.

Phil is a member of the Tax Section of the American Bar Association and New York State Bar Association. Phil also serves as a Member of Bloomberg BNA's Corporate Taxation Advisory Board.  He is a Fellow of the American College of Tax Counsel and is listed in The Best Lawyers In America.  He is admitted to practice in Missouri, New York and the District of Columbia.


Ray Beeman is co-leader of EY’s Washington Council Ernst & Young practice, where he provides clients with strategic advice and representation on issues and developments involving tax and budget policy.

Prior to joining EY, Ray was Tax Counsel and Special Advisor for Tax Reform with the US House Committee on Ways and Means, where he helped guide the development of the Tax Reform Act of 2014, a comprehensive tax reform plan proposed by Chairman Dave Camp (R-MI).  Ray also has served Congress as Legislation Counsel for the Joint Committee on Taxation, where he was involved in several tax legislative proposals that were passed by Congress and signed into law by the President, including the American Jobs Creation Act of 2004.  In addition, Ray played a significant role at JCT in the ratification of income tax treaties by the US Senate and the development of tax policy reports to Congress relating to tax simplification and the investigation of the Enron Corporation.  These reports included several tax legislative recommendations that later were enacted into law.

Ray began his Washington career with the National Tax Department of Ernst & Young, where he was a member of the Financial Services Industry practice group.  Ray has taught the taxation of debt instruments as an adjunct member of the faculty at the Georgetown University Law Center.

Ray is a graduate of the University of California at Berkeley and received a J.D. from the Pepperdine University School of Law, as well as an LL.M. in taxation from the Boston University School of Law.  Ray is a member of the State Bar of California and the DC Bar.


Steven C. Wrappe is KPMG’s Deputy Head of Global Transfer Pricing Dispute Resolution.   Steve has over 25 years of client and government experience in transfer pricing. Prior to joining KPMG, he led the APA practice of two other Big Four Firms and was a partner with a global law firm. Before that, Steve was a Senior Attorney with the IRS APA Program. Steve’s transfer pricing controversy experience includes examination, appeals, alternative dispute resolutions, advance pricing agreement (APAs), mutual agreement procedures (MAP) and Customs agreements.

He is one of the most experienced APA or MAP negotiators at any firm, with a combined experience of well over 150 cases. He has negotiated APAs and MAP agreements in the following industries: automotive, automotive parts, aero engines, beverages, chemicals, construction equipment, data processing, electronics, electronic games, fast moving consumer goods, food, food service, health products, motorcycles, musical instruments, pharmaceuticals, and photographic equipment.  Steve has spoken at many leading global tax forums for the following groups: Organization for Economic Cooperation and Development, United Nations, International Fiscal Association, George Washington/IRS Tax Conference, Tax Executives national and regional meetings, World Customs Organization, American Bar Association, NYU Institute, and Practicing Law Institute.

Steve has been an adjunct faculty member at New York University School of Law, Georgetown University Law Center, and the University of Florida School of Law. He has also taught transfer pricing and transfer pricing controversy at the IRS, U.S. Customs and several other tax authorities.

Steve has served as Chair of the Transfer Pricing Committee of the American Bar Association’s Tax Section. He serves on the Board of Advisors of New York University School of Law’s International Tax Program and BNA Tax Management (Transfer Pricing).  Steve has consistently been recognized in Euromoney’s Guide to the World’s Leading Transfer Pricing Advisors.


Candace is a Principal with PwC's Washington National Tax Services Practice, where she leads a group of information reporting and withholding specialists.  Since joining the firm in 2007, Candace has worked with financial and nonfinancial sector clients to remediate information reporting and withholding compliance failures.  Currently, Candace is a key member of PwC's global FATCA team and is engaged on several large projects.

Candace has been a frequent speaker on information reporting matters and is the primary author of thought leadership pieces that cover a range of information reporting topics which include the Foreign Account Tax Compliance Act (FATCA), as well as other current issues.  Candace has worked with several clients to ensure accurate information reporting compliance and the remediation of various compliance failures.  In addition to traditional information reporting Candace advises and is currently engaged to assist clients on foreign bank account reporting (FBAR). She is a former member of the IRS Information Reporting Program Advisory Committee (IRPAC).  Candace has worked with the IRS through IRPAC to resolve regulatory issues related to the FATCA, 6050W and other information reporting requirements.

Prior to joining PwC, Candace served two years as Assistant Chief Counsel for tax matters at the U.S. Small Business Administration (SBA). In that role, Candace worked extensively with IRS and Treasury personnel, trade associations, and congressional staff to ensure that the views of small businesses where considered in the regulatory and legislative process.  Prior to joining the SBA, Candace spent four years as an Attorney Advisor in the IRS Office of Associate Chief Counsel (Corporate), focused on corporate tax issues.


José is the leader of the International Tax Services (ITS) practice, Washington, DC at Ernst & Young LLP, the US EY member firm. He also serves as the National Director of Technical Services for ITS. José practices primarily in the area of cross-border acquisitions, dispositions and restructurings.

Prior to his current role, José was a member of the Treasury Department’s Office of Tax Policy, where he assisted in the development of international tax policy, Treasury regulations and other guidance and in negotiating income tax treaties.

Before serving with the Treasury Department, he was a member of Ernst & Young LLP’s International Tax Services practices in Houston and Washington, DC.

José is a frequent contributor to tax publications and a presenter at internal and external international tax seminars and conferences.

 


Mr. Kochman's practice focuses on international tax planning, taxation of settlements, and bankruptcy tax matters. His experience covers a broad range of international, domestic, and state tax issues associated with transfer pricing, foreign tax credit planning, corporate restructurings, qualified settlement funds, and withholding and reporting.

Mr. Kochman regularly advises clients on tax controversy matters, providing assistance during tax audits and representation in IRS Appeals proceedings, as well as in technical advice and ruling requests to the IRS National Office. He has represented U.S. multinational companies and U.S. subsidiaries of Belgian, German, Swedish and other foreign parents in advance pricing agreement and competent authority negotiations. Representative engagements include:

  • Achieving a favorable Appeals settlement for a foreign auto manufacturer in a multi-year transfer pricing case
  • Successfully representing 300 plus individuals in refund claims related to taxation of settlement fund distributions
  • Developing a transfer pricing policy and negotiating an APA for a foreign financial services company
  • Advising a U.S. multinational on intangible valuation, transfer, and cost sharing issues in conjunction with a corporate restructuring
  • Representing a settlement fund established in an age discrimination suit with respect to allocation and withholding issues

Prior to joining Caplin & Drysdale, Mr. Kochman spent over 20 years performing quantitative and policy analyses for federal government agencies, which included: conducting econometric and statistical studies and developed cost allocation and pricing models, developing renewable energy research and development plans, and conducting defense acquisition policy studies.

Mr. Kochman has written, been a guest lecturer at Georgetown University Law Center, and spoken at professional meetings on a variety of international and general tax topics, including foreign tax credits, transfer pricing, and the research credit.


Mr. Ungerman is a partner with Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.  His practice focus includes estate planning and family wealth transfers along with IRS controversy matters at all levels.  The tax and estate matters in which Mr. Ungerman is involved are typically very complex from both a factual and legal perspective.  These matters often require legal and accounting skills.  Mr. Ungerman is also a Certified Public Accountant.  He works with families on wealth preservation and transfer strategies.  A major focus is accomplishing family wealth preservation goals with an emphasis on the efficient transfer of family wealth to the next generation from a business and tax perspective.  Mr. Ungerman is also involved in defending taxpayers and issues against IRS inquiries and actions.  His IRS defense practice covers civil and criminal exams, and investigations and trials.  Many of Mr. Ungerman’s tax controversy matters include an offshore component.

Prior to joining the firm in 1994, he was a civil prosecutor for the Internal Revenue Service, Dallas District Counsel office.  He was also a Special Assistant United States Attorney for the Department of Justice in Dallas during his time as a civil prosecutor.  Prior to becoming an IRS attorney of a special assistant U.S. attorney, he served as a law clerk to the Honorable Carolyn M. Parr at the United States Tax Court in Washington, D.C.

Mr. Ungerman is a frequent speaker on tax topics including such topics as exams, IRS estate tax strategies, tax shelter defense, recent tax legislation and IRS criminal tax.  He is a member of the American College of Tax Counsel.

Mr. Ungerman is often quoted and published on tax topics included in The Wall Street Journal, The New York Times, Bloomberg, Daily Tax Report, Tax Notes, Journal of Tax Practice and Procedure and the Dallas Business Journal.


Ninee is a Principal in the International Tax Services group at PwC based in New York with over 15 years of experience in a variety of U.S. international tax matters.  Ninee has worked extensively with major U.S. multinational corporations in technology, pharma, industrial products and financial services industries advising and assisting on U.S. tax issues on structuring of cross-border transactions.  She has worked on numerous projects involving tax efficient acquisition, integration and divestitures, establishment and operation of foreign holding company structures, intercompany financing, foreign cash repatriation, tax attributes management and global structuring alignment. 

Ninee has an S.J.D. (Doctor of the Science of Law) and an LL.M. (Master of Law) from the University of Michigan Law School.  She is a member of the New York bar.  Ninee earned her LL.B. (Bachelor of Law) and B.A. in Accounting from Thailand with first class honors and was awarded the King of Thailand Gold Medal.  After receiving her LL.B and B.A. she worked in the tax practice of PwC Thailand for 2 years.


Caroline H. Ngo works principally with Fortune 500 companies and is a go-to advisor for some of their most complex tax issues.  She specializes in global tax planning, cross-border mergers and acquisitions, and international tax matters.  Caroline is Co-Leader of McDermott’s International Tax practice.

Caroline is nationally recognized for her deep knowledge of her field and is regularly invited to speak at significant forums on corporate and international tax issues. In her commitment to the development of others, Caroline has served or is currently serving as a mentor for nearly all of the associates in the McDermott Washington Tax Group.


Corey M. Goodman is a tax partner in the New York office of Cleary Gottlieb Steen & Hamilton LLP.  He advises clients on federal income tax matters including the structuring, documentation, and negotiation of a variety of domestic and international transactions, including mergers and acquisitions, joint ventures, spinoffs, bankruptcy reorganizations, refinancings, and cross-border and internal restructurings.

Mr. Goodman joined Cleary Gottlieb in 2007 and became a partner in 2016. He received an LL.M. degree in taxation from New York University School of Law in 2010, and a J.D. degree, magna cum laude, Order of the Coif, from New York University School of Law in 2007. He received his undergraduate degree (a Bachelor of Science in Computer Science) from Cornell University in 2000. Mr. Goodman has spoken on industry panels and in Practicing Law Institute conferences on the topic of international taxation, and was recognized in 2015 by Law360 as a “Rising Star” in tax.


Andrea Sharetta is a Partner in the New York office of Dentons' Tax practice.  Her practice focuses primarily on a broad range of international tax areas, including cross-border restructurings and financing, Subpart F, US tax treaties, foreign tax credit planning, the tax treatment of inbound and outbound investments, and the new international tax rules enacted with the recent passage of US tax reform.  She also has expertise in federal income tax matters, including taxable and tax-free mergers, acquisitions, dispositions and other internal restructurings; and corporate joint ventures, as well as pre-immigration and expatriation planning for high net worth individuals.


Angela Holland is an attorney in Branch 6 of the Office of Associate Chief Counsel (International).  In her 9 years at the IRS, she has worked on a range of complex international transactions focused on transfer pricing.  Before joining the IRS, Angela worked for several years in private practice in the area of structured finance tax.  She received a B.S. in Finance from Morgan State University and a J.D. and MBA from Howard University.      

 


Eric Wang is a member of Sullivan & Cromwell’s Tax Group and concentrates on U.S. tax matters. A partner since 2010, Mr. Wang advises on a broad range of planning and transactional matters for both U.S. and non-U.S. clients. He has advised extensively on cross-border acquisitions and joint ventures, including structuring a number of investments made by private equity and real estate funds worldwide. He also advises on U.S. tax issues relating to tax-sensitive financing structures and novel financial instruments, as well as debt restructurings. In addition, Mr. Wang has represented clients with respect to IRS audits and investigations. Mr. Wang has also advised clients on their response to and compliance with the Foreign Account Tax Compliance Act (“FATCA”) since its introduction in late 2009.

Mr. Wang’s recent mergers and acquisitions work has included representations of 
Altran in its $2 billion acquisition, through its subsidiary Altran US, of Aricent, from a group of investors led by KKR; BMO Financial Group in its definitive agreement to acquire KGS-Alpha Capital; and Concho Resources in its $9.5 billion acquisition of RSP Permian.

On capital markets, Mr. Wang has advised Amgen Inc. in its modified Dutch auction tender offer for up to $10 billion in value of shares of its common stock at price per share not greater than $200 nor less than $175 and The Progressive Corporation in its SEC-registered public offering of $500 million aggregate liquidation preference of 500,000 Series B fixed-to-floating rate cumulative perpetual serial preferred shares and $600 million aggregate principal amount of its 4.20% notes due 2048; the Series B preferred shares issuance was Progressive’s first preferred issuance since 1991.

Clients he has advised recently include AB In-Bev, AIG, BP, BHP Billiton, Goldman Sachs, Rhône Capital and Enbridge.

Mr. Wang has been recognized as a leading lawyer by Chambers Global, The Legal 500 United Kingdom, The Legal 500 United States and The American Lawyer. He speaks and writes frequently on the taxation of financial institutions and on international taxation.

Mr. Wang received his J.D. from Harvard Law School and his undergraduate degree from Harvard University.

 


James "Jamie" Null focuses his practice on U.S. federal tax matters, including U.S. inbound and outbound investments, domestic and international tax planning for individual, corporate and partnership transactions, as well as private equity investments and structures using U.S. and non-U.S. treaty networks. Jamie has also advised on domestic and cross border mergers and acquisition transactions. He is experienced in advising U.S. media companies on foreign and domestic investments, and non-U.S. investors on inbound media investments and joint ventures. He also advises U.S. and non-U.S. entertainment clients (from both a production and talent side) on U.S. and international entertainment transactions, productions and events. 

Jamie provides pre-immigration planning with respect to nonresident aliens emigrating to the U.S. and planning for resident aliens and U.S. citizens emigrating from the U.S.  Jamie has also advised his clients on inbound U.S. investments (including for and with respect to sovereign wealth funds), with an emphasis on structuring U.S. real estate investments. Jamie has similarly advised and structured sophisticated like-kind exchanges involving both domestic and foreign interest holders. He has likewise advised clients on alternative energy, shipping, bankruptcy and debt restructuring (including those involving non-U.S. persons) and intellectual property transactions.

Jamie received his LL.M from New York University School of Law, his J.D. from University of Miami School of Law and his B.A. from Brandeis University. 

 


Janice Mays is a Managing Director in PwC’s Washington National Tax Services (WNTS). Janice’s long background in government and her deep understanding of the factors influencing both elected and professional participants in government make her uniquely qualified to provide insight and to assist the business community in assessing and pursuing critical policy issues more effectively. 

Janice joins PwC after a 40 year career on the Hill including over 22 years as the Democratic chief counsel and staff director for the House Ways and Means Committee. During her tenure, she was closely involved with and responsible for much tax legislation, including the Tax Reform Act of 1986. In addition, the second half of her career on the Hill, Janice worked extensively on health reform and international trade legislation.

 


John L. Harrington is the chair of Dentons’ US tax practice.  He advises clients on tax planning, transactional and compliance issues; international tax legislative, regulatory, and treaty matters; and a variety of substantive and legislative domestic tax issues.  In particular, he has extensive experience in dealing with the foreign tax credit, anti-deferral regimes (including Subpart F income), cross-border activities of companies and individuals, and other international tax issues.

Prior to joining Dentons, Mr. Harrington served as International Tax Counsel for the U.S. Department of Treasury.  As International Tax Counsel, he directed and supervised the staff of the Office of the International Tax Counsel which provides legal advice and analysis relating to international tax issues, including legislation, regulations, and treaties.  

At the Treasury Department, he worked closely with the Internal Revenue Service to develop regulations and other administrative guidance.  He also interacted frequently with other Executive Branch officials, especially in the State Department, the Commerce Department, the Office of the U.S. Trade Representative, and the White House. 

He represented the Treasury Department before Congress, including testifying at hearings.  He worked regularly with Congressional committees and staff on the international tax aspects of legislation, conducting briefings and participating in the development of legislative proposals. 

While at the Treasury Department, Mr. Harrington worked closely with tax officials in other countries.  He represented the United States at tax-related meetings of the Organisation for Economic Cooperation and Development (OECD) and in tax-related trade disputes before the World Trade Organization.    

Before joining the Treasury Department, Mr. Harrington was a tax counsel on the U.S. House Committee on Ways and Means.  On the committee staff, Mr. Harrington was responsible for international, pass-through entities, financial institutions and products, real estate, environment, energy, and other tax issues.

 


John is a Principal in the International Tax group of Deloitte's Washington National Tax office. John has a sophisticated and broad-based international tax advisory practice. He advises clients in many industries on outbound and inbound international tax matters, focusing on planning and transactional matters. Before joining Deloitte, John was a partner in and the leader of the international tax practice of a large law firm. 

John is an adjunct professor of international tax at Georgetown University Law Center and regularly speaks on international tax matters. He received a BA in Mathematics and Economics and a JD from the University of Virginia and an LLM from Georgetown University Law Center. He is a member of the Illinois Bar Association and the Washington, DC Bar Association. 

 


Karen Cate is a Tax Law Specialist in Branch 3 of the Office of Associate Chief Counsel (International) (ACCI).  In this capacity she provides advice to the IRS, drafts guidance, and assists with litigation concerning foreign tax credit, source of income, and expense allocation and apportionment matters.  Prior to joining the Office of ACCI, Karen was a member of the IRS Treaty Assistance & Interpretation Team (Office of U.S. Competent Authority).  In this role, she worked with treaty partners to provide relief of double taxation for a variety of taxpayers.  She also represented the IRS in Treasury-led teams negotiating a treaty and served as an IRS delegate to OECD Working Party 1 (Tax Conventions and Related Questions).  Before the IRS, Karen was an international tax senior manager at Ernst & Young.