December 10, 2018

December 10, 2018

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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...

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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.

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