Speaker details

Biography

Paul Carman. Mr. Carman is the practice group leader of the Tax Department of Chapman and Cutler LLP. He has extensive experience in representation of taxpayers in connection with a wide variety of finance and transactional tax issues, tax compliance issues, and tax controversies. He has represented lenders, borrowers and participants in financial transactions for over 30 years, including a transaction that spanned 42 countries. Paul has spoken frequently on variety of tax related issues. His publications include: “Navigating the New U.S. Hybrid Territorial/Worldwide Regime” XII Corporate Finance 23 (2018), “The Impact of US Tax Cuts and Jobs Act on Financial Transactions,” 20 Derivatives and Financial Instruments (No. 3 2018), “Modifications of Non-Debt Financial Instruments,” 19 Derivatives and Financial Instruments (2017), “Transfer Pricing for Wasting Assets: Amazon v. Commissioner,” XX Corporate Finance (No. 3, 2017), “The Character and Source of Fees and Other Payments in Financial Transactions,” 19 Derivatives and Financial Instruments (2017), “Final U.S. Debt-Equity Regs Affect Southbound Transactions,” XX Corporate Finance Journal, 50 (Thomson Reuters Canada Limited, 2016), “The IRS Bifurcates Many Swaps with Non-Periodic Payments,” 17 Derivatives and Financial Instruments, Published Online (August 28, 2015), “The Barnes Group Case, the Step Transaction Doctrine and Substance over Form,” 17 Derivatives and Financial Instruments, Published Online (March 27, 2015), (Co-author) “United States Domestic and Regulatory Treatment of ETFs,” 17 Derivatives and Financial Instruments, Published Online (February 5, 2015), “The Business of Lending: Renegotiated Debt,” 121 Journal of Taxation 148 (October 2014), “Final Regulations Affirm and Supplement Rules on Mixed Straddles,” 16 Derivatives and Financial Instruments” 226 (September/October 2014), “US Dividend Equivalents: Final Regulations Subject Repos and Swaps to Dividend Tax,” 16 Derivatives and Financial Instruments 87 (March/April 2014). Mr. Carman is an adjunct professor at University of Alabama School of Law. He is a former chair of the Chicago Bar Association’s Federal Taxation Committee. Mr. Carman is a member of the International Bar Association and the American Bar Association. He a former co-chair of the ABA Section of International Law International Tax Committee. Mr. Carman is rated as a leading tax lawyer by Chambers USA Guide to the Leading Lawyers for Business.