Principal, International Tax, Washington National Tax, KPMG US
Principal, International Tax, Washington National Tax
Gary Scanlon advises clients on U.S. international tax matters, including tax planning with respect to their structures, operations, and transactions. In particular, he has extensive experience advising on issues relating to disposition and acquisition planning. More recently, he has focused on helping clients navigate U.S. tax reform, in particular the regimes for global intangible low-taxed income (GILTI) and foreign-derived intangible income (FDII). In addition to his work at KPMG, Gary teaches a course on Advanced International Taxation for the Graduate Tax Program at Georgetown University.
Prior to joining KPMG in August 2019, 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 Treasury, Gary was a senior manager at another Big Four firm, 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 is a frequent speaker and writer on a variety of international tax topics. He is member of the American Bar Association Section of Taxation.
Gary earned a BA degree, summa cum laude, from Ohio University, a JD degree from University of Chicago, and an LLM degree in taxation from Northwestern University.