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Tax Takes Video: Implications of the GILTI Tax

Partners Caroline NgoEnrica Ma and Alexander Lee discuss the implications of the GILTI provision and possible planning opportunities.

© 2018 McDermott Will & Emery


About this Author

Caroline H. Ngo, Tax Attorney, McDermott Law Firm

Caroline H. Ngo is a partner who practices corporate and international tax law, focusing on structuring for tax-free and taxable acquisitions, dispositions, restructurings, and liquidations, in particular, reorganizations and spin-offs.  She regularly represents clients before the Internal Revenue Service in obtaining private letter rulings.  Caroline also regularly advises clients on international tax matters, such as cross-border mergers and acquisitions, supply chain planning and application of bilateral income tax treaties.  Caroline works predominantly and...

202 756 8359
Enrica Ma, Tax Lawyer, McDermott Will Emery

En-Jiun Enrica Ma focuses her practice on federal and international tax matters involving mergers and acquisitions, internal restructurings, spin-offs, supply chain planning, as well as like-kind exchanges and leveraged joint ventures for large public corporations and closely-held companies. She has experience advising clients on various international tax issues, including tax-efficient repatriation strategies, Subpart F income issues and foreign tax credit planning, and representing clients in IRS audits and administrative appeal process and in obtaining IRS private letter rulings.

Most recently, Enrica worked as in-house tax counsel at Johnson & Johnson, where she gained proficiency in international tax planning, particularly in the area of supply chain planning and cross-border restructuring transactions involving various jurisdictions. While at Johnson & Johnson, she received the enterprise-wide Leadership Award for leading the planning and implementation of the year-end global restructuring transactions. Enrica also worked as a tax associate at prominent law firms in both Washington, DC and Cleveland, Ohio.

1 202 756 8346
Alexander Lee, McDermott Law Firm, Los Angeles, Tax Law Attorney

Alexander Lee focuses his practice on domestic and international transactional tax matters. He concentrates his practice on public and private mergers and acquisitions, lending and finance, and capital markets, with an emphasis on cross-border transactions and corporate transactions involving Asian clients. Alexander has experience dealing with large multinational corporations and emerging technology companies in a broad range of corporate and tax issues. 

Alexander frequently speaks on domestic and...