Full Name
L.G. "Chip" Harter
Job Title
Former Deputy Assistant Secretary (International Tax Affairs), Office of Tax Policy
Company
U.S. Department of the Treasury
Speaker Bio
L.G. "Chip" Harter is a senior policy advisor to PwC.
He served the Department of the Treasury as Deputy Assistant Secretary of Tax Policy for International Tax Affairs from September 2017 through November 2020.
As Deputy Assistant Secretary for International Tax Affairs, Mr. Harter was responsible for international tax matters at Treasury. He played a central role in representing the Treasury in the legislative process for the Tax Cuts and Jobs Act (TCJA), which was signed into law in December 2017. Mr. Harter then led the development and issuance of an integrated set of regulations to implement the new international provisions of the TCJA, including regulations to implement the Global Intangible Low Tax Income (GILTI) regime, the Base Erosion Anti-Avoidance Tax (BEAT), and the Foreign Derived Intangible Income (FDII) regime.
Mr. Harter also represented the United States in tax negotiations at the Organisation for Economic Cooperation and Development (OECD). At the OECD, he had a leading role in the negotiations to revise long-standing international tax rules that provide for the allocation of taxing rights over multinational businesses, including negotiating the designs of the Pillar 1 and Pillar 2 proposals.
Prior to joining the Treasury, Mr. Harter served for 18 years as a principal in the Washington National Tax Service of PwC. Prior to joining PwC, Mr. Harter served 18 years, first as an associate and then as a partner, with the international law firm of Baker& McKenzie. He is a member of the District of Columbia Bar.
He served the Department of the Treasury as Deputy Assistant Secretary of Tax Policy for International Tax Affairs from September 2017 through November 2020.
As Deputy Assistant Secretary for International Tax Affairs, Mr. Harter was responsible for international tax matters at Treasury. He played a central role in representing the Treasury in the legislative process for the Tax Cuts and Jobs Act (TCJA), which was signed into law in December 2017. Mr. Harter then led the development and issuance of an integrated set of regulations to implement the new international provisions of the TCJA, including regulations to implement the Global Intangible Low Tax Income (GILTI) regime, the Base Erosion Anti-Avoidance Tax (BEAT), and the Foreign Derived Intangible Income (FDII) regime.
Mr. Harter also represented the United States in tax negotiations at the Organisation for Economic Cooperation and Development (OECD). At the OECD, he had a leading role in the negotiations to revise long-standing international tax rules that provide for the allocation of taxing rights over multinational businesses, including negotiating the designs of the Pillar 1 and Pillar 2 proposals.
Prior to joining the Treasury, Mr. Harter served for 18 years as a principal in the Washington National Tax Service of PwC. Prior to joining PwC, Mr. Harter served 18 years, first as an associate and then as a partner, with the international law firm of Baker& McKenzie. He is a member of the District of Columbia Bar.
Speaking At
