On July 23, 2024, Davis Polk partners Corey Goodman and Aliza Slansky will be among the speakers at Practising Law Institute’s “Basics of International Taxation 2024” program.

Corey, who is serving as co-chair of the event, will give opening remarks and speak on the “Considerations in Structuring Outbound Investments by U.S. Persons” panel. Topics to be discussed include whether to operate directly or through a branch or separate entity in a given situation;  the outbound nonrecognition rules when transferring assets, or stock, of existing businesses to a foreign corporation; and the potential impact of anti-inversion rules.

Aliza will speak on the “Taxation of Foreign Income: U.S. Shareholders in Controlled Foreign Corporations (CFCs)” panel, which will discuss the classification of a foreign corporation as a CFC; the global intangible low-taxed income (GILTI) and Subpart F regimes; and the downward attribution rules as applied to CFCs.

For more information, please visit the event website. 

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