Full Name
Gary Scanlon
Company
KPMG US LLP
Speaker Bio
Gary is a Principal in the International Tax Group within KPMG’s Washington National Tax office. Gary joined KPMG in August 2019, following his tenure as an attorney-advisor in the Office of the International Tax Counsel at the U.S. Department of the Treasury.
Gary advises clients on U.S. international tax matters, including tax planning with respect to their structures, operations, and transactions. He has extensive experience advising on issues relating to disposition and acquisition planning, particularly the application of the U.S. anti-inversion rules. He also helps clients navigate U.S. tax reform, including the regimes for Global Intangible Low-Taxed Income (GILTI) and Foreign-Derived Intangible Income (FDII). In addition, he advises clients on the application of the Corporate Alternative Minimum Tax (CAMT) and the Global Anti-base Erosion (GloBE) rules, particularly with respect to cross-border M&A transactions. He also hosts the Inside International Tax podcast, which explores current trends and developments in U.S. international tax.
Prior to joining KPMG, Gary served as an attorney-advisor in the Treasury Department’s Office of Tax Policy from June 2016 until August 2019. At Treasury, Gary developed and drafted regulations under section 385, regulations implementing the exception for qualified foreign pension funds under the Foreign Investment Real Property Act (FIRPTA), and the notice addressing “Killer B” transactions. After enactment of the Tax Cuts and Jobs Act (TCJA), Gary also developed and drafted several regulations implementing U.S. tax reform, including regulations implementing the Transition Tax, GILTI, and FDII. He also represented the United States at the OECD Forum on Harmful Tax Practices (FHTP), including defending the FDII regime at the FHTP.
Prior to joining Treasury, Gary was a senior manager at Ernst & Young, where he advised multinational corporations on international tax planning, with an emphasis on cross-border M&A, repatriation, inversions, post-merger integration, cross-border spins, acquisitions and dispositions, and attribute planning.
Gary advises clients on U.S. international tax matters, including tax planning with respect to their structures, operations, and transactions. He has extensive experience advising on issues relating to disposition and acquisition planning, particularly the application of the U.S. anti-inversion rules. He also helps clients navigate U.S. tax reform, including the regimes for Global Intangible Low-Taxed Income (GILTI) and Foreign-Derived Intangible Income (FDII). In addition, he advises clients on the application of the Corporate Alternative Minimum Tax (CAMT) and the Global Anti-base Erosion (GloBE) rules, particularly with respect to cross-border M&A transactions. He also hosts the Inside International Tax podcast, which explores current trends and developments in U.S. international tax.
Prior to joining KPMG, Gary served as an attorney-advisor in the Treasury Department’s Office of Tax Policy from June 2016 until August 2019. At Treasury, Gary developed and drafted regulations under section 385, regulations implementing the exception for qualified foreign pension funds under the Foreign Investment Real Property Act (FIRPTA), and the notice addressing “Killer B” transactions. After enactment of the Tax Cuts and Jobs Act (TCJA), Gary also developed and drafted several regulations implementing U.S. tax reform, including regulations implementing the Transition Tax, GILTI, and FDII. He also represented the United States at the OECD Forum on Harmful Tax Practices (FHTP), including defending the FDII regime at the FHTP.
Prior to joining Treasury, Gary was a senior manager at Ernst & Young, where he advised multinational corporations on international tax planning, with an emphasis on cross-border M&A, repatriation, inversions, post-merger integration, cross-border spins, acquisitions and dispositions, and attribute planning.
Speaking At
