BC Attorney Presents at Summer Institute in Taxation

Bryan Cave LLP New York Counsel Alan Appel will join many of today’s leading national and international tax specialists for in-depth sessions on international taxation at New York University’s annual Summer Institute in Taxation.

Appel will join the faculty for two back-to-back seminars. The NYU Summer Institute in Taxation attracts participants nationwide, including new professionals who want a solid foundation in tax practice, and practicing attorneys, corporate tax directors and accountants hoping to refresh their knowledge and learn about new developments in legislation and regulations.

Appel will help lead a discussion July 15 on international taxation basics. He and his panel specifically will outline a number of case studies for outbound and inbound investment.

The discussion is part of a larger seminar that aims to help participants acquire a broad-based foundation in the federal income taxation of cross-border (both inbound and outbound) transactions and circumstances. This will include presentations on the relationship between income tax treaties and the Internal Revenue Code, the basics of transfer pricing, the nature and application of withholding taxes and other “toll charges” on the movement of money and property across borders and U.S. compliance and reporting issues faced as a result of doing business globally.

Appel also will present information on advanced international taxation. Set for July 16, his panel will address cross-border real estate investing, including partnerships, opportunities and ethical considerations.

On completing this more intensive program, participants will have been exposed to key issues and opportunities in international taxation such as planning and pitfalls applicable to doing business globally, including the use of hybrid U.S. and foreign entities and investment structures, foreign tax credit and other strategies for avoiding the double taxation of repatriated and non-repatriated foreign earnings and the foreign investment in U.S. real property and U.S. taxpayers’ investments in foreign real estate, among others.

Appel is chair-elect of the ABA Section of Taxation’s U.S. Activities of Foreigners and Tax Treaties Committee. At Bryan Cave, he focuses his practice in domestic and international tax planning involving taxation of mergers and acquisitions, partnerships, joint ventures, limited liability companies and tax controversy matters. On behalf of the ABA Tax Section, Appel had primary responsibility for drafting and submitting comments to the U.S. Treasury Department and IRS concerning the scope of the guidance provided by the proposed regulations under Section 1446 of the Internal Revenue Code. He is a member of the adjunct tax faculty of the New York Law School.