Our Publications

Home Thoughts From Abroad: When Foreigners Purchase U.S. Homes – Michael Karlin co-authored this article with Stanley Ruchelman with the Ruchelman Law Firm.

Presentation to the American Bar Association Section of Taxation Fall Meeting, October 2020, co-presented with Heather Ripley of Alston & Bird, Lara Banjanin of the IRS Office of Associate Chief Counsel (International), and Jim Wang, Attorney-Advisor, U.S. Department of Treasury

Article by Sarah Paez for Tax Notes Today, in which Michael Karlin is quoted extensively.

Authors: Michael J.A. Karlin and Stanley C. Ruchelman

Summary: Comprehensive treatment of the issues faced by foreign owners of U.S. homes held primarily for personal use by the owners and their families

In this article, Karlin examines the definition of a resident alien under section 7701(b) in the
context of the coronavirus pandemic.

Presentation by:

Michael Karlin and Thomas Giordano-Lascari of Karlin & Peebles, LLP

Presentation by:

Michael Karlin and Thomas Giordano-Lascari of Karlin & Peebles, LLP

Presentation by:

Maria Soledad Otero, Esq. of Karlin & Peebles, LLP

Thomas M. Giordano-Lascari, Esq. of Karlin & Peebles, LLP

William K. Norman. Esq. of Ord & Norman

Michael Karlin and Thomas Giordano co-authored an article with Pam Drucker (now with Armanino LLP) and Mike Miller of Roberts & Holland entitled “The Forgotten Soldier: Outbound Planning For Individuals And Pass-Through Entities After Tax Reform”.

Presentation by:

Thomas M. Giordano-Lascari, Esq. of Karlin & Peebles, LLP

William K. Norman. Esq. of Ord & Norman

Moderator:

Raul Villarreal Garza of Procopio, Cory, Hargreaves & Savitch

Presentation by Thomas Giordano-Lascari of Karlin & Peebles, LLP and Brian P. Tsu of Higgs Fletcher & Mack LLP

Article by:

Thomas M. Giordano-Lascari of Karlin & Peebles, LLP

John Samtoy of Holthouse Carlin & Van Trigt LLP

Brian P. Tsu of Higgs Fletcher & Mack LLP

Taxation of Foreign Persons Who Dispose of Interests in Partnerships – Article (Volume 15, Chapter 300A) in The Partnership Tax Practice Series 2018, Practicing Law Institute

Co-author, Alan Appel, Professor, New York School of Law,  and Bianca Ko

February 2018

This presentation looks at inbound and outbound investment in operating businesses and real estate from the point of view of private investors – individuals, families, closely held business

Michael J. Karlin
Karlin & Peebles LLP

Bryan H. Kelly
Venable LLP

Contributors: Shane M. Brown (Canada); Julia Novak and Laurent Gabaud
(France); Friedhelm Jacob (Germany); Jeremy Cohn (Israel); Eiichiro Nakatani
and Kohei Kajiwara (Japan); James T. O’Neal (Luxembourg); Santiago Chacon
and Alejandro Gordillo Rousse (Mexico); Jean Pierre Viergever (The Netherlands);
Daniel Bader and Ruth Bloch-Riemer (Switzerland); Diana Davidson,
Caroline Kirby, and Caroline Pearce (United Kingdom); Michael J. A. Karlin
(United States).

Co-Author:

Liliana Menzie

DLA Piper - San Diego, CA

Co-Author:

Stanley C. Ruchelman

Ruchelman P.L.L.C. - New York, NY

Co-Authors:

Dean C. Berry

Ellen K. Harrison

Adina Spiro

Co-Author: 

Alan Appel

Bryan Cave, LLP

Co-Author:

Shannon T. Malocha

Co-Authors:

Seth J. Entin

Greenberg Traurig, P.A. - Miami, FL

Stanley C. Ruchelman

Ruchelman P.L.L.C. - New York, NY

Enclosed are comments on proposed regulations under Internal Revenue Code Section 1446.  These comments represent the views of the American Bar Association Section of Taxation. They have not been approved by the Board of Governors or the House of Delegates of the American Bar Association and should not be construed as representing the policy of the American Bar Association. 

Co-Author:

Michael Hirschfeld

Dechert LLP

Co-Authors:

Alan I. Appel
Bryan Cave LLP
John P. Barrie
Bryan Cave LLP

Michael Hirschfeld

Dechert LLP 

Co-Author:

Linda Dodd-Major

Law Offices of Linda Dodd-Major - Washington DC

Co-Author:

Bradley A. Smith

KPMG LLP, San Diego, CA

Co-Author:

Stuart R. Singer

Richard Cassell

Bryan Cave - London, UK 

Carlyn McCaffrey

Weil, Gotshal & Manges - New York, NY

William P. Streng

Vinson & Elkins Professor of Law at the University of Houston Law Center and a consultant with Bracewell & Patterson - Houston, Texas 

Co-Authors:

M. Katharine Davidson

Holland & Knight, LLP - Los Angeles, California

Kent D. Lawson

Burr Pilger Mayer, Inc. - San Francisco, California

Co-Author:

Alan I. Appel

Bryan Cave, LLP - New York, NY

Co-Author:

Alan I. Appel

Bryan Cave, LLP - New York, NY

Co-Author

Janet S. Wong

KPMG LLP

Mountain View, CA.

ABA Section of Taxation Committee on U.S. Activities of Foreigners and Tax Treaties

Co-Authors:

EDWARD M. ROBBINS, JR
Hochman Salkin Rettig Toscher & Perez, PC, Beverly Hills

ANDY MATTSON
Moss Adams, LLP, Silicon Valley

Co-Authors:

Gary Lusk

KPMG, LLP - Atlanta, GA

Grace Fleeman

Senior Technical Reviewer

U.S. IRS, Office of Associate Chief Counsel (Int'l) - Washington, D.C.

Comments concerning proposed regulations relating to the obligation of a partnership to withhold tax under section 1446 on effectively connected taxable income allocable to foreign partners.

Co-Author:

Alan Appel, Esq.

Bryan Cave, LLP - New York, NY