Davis Polk partner Corey Goodman and associate Aliza Slansky will be among the speakers at the Practising Law Institute’s “Basics of International Taxation 2022” programs. The program will be held in New York on July 19-20, 2022 and in San Francisco on September 19-20, 2022.

Corey will co-chair and speak on the “Considerations in Structuring Outbound Investments by U.S. Persons” panel at both programs. Topics discussed will include the potential gain recognition when transferring assets, stock, existing businesses to a foreign corporation, whether to operate directly or form a separate entity, using U.S. entity classification rules 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 at both programs. Topics discussed will include subpart F, global intangible low-taxed income, the distinction between individual and corporate shareholders of foreign corporations (Section 250, Section 962) and Section 960 credit and applicable foreign tax credit baskets.

For more information, please visit the event website.