Overview
Caroline Ngo is co-leader of the Firm’s International Tax Affinity Group and is based in Washington, DC. She advises publicly traded companies on international tax planning, cross-border mergers and acquisitions, application of bilateral income tax treaties, and other international tax matters. Since the passage of the Tax Cuts and Jobs Act of 2017 (TCJA), a substantial portion of Caroline’s practice has been advising clients on the new international tax provisions, including the new foreign tax credit regime (including expense apportionment), the GILTI regime, the participation exemption under section 245A, the BEAT, and the transition tax under section 965. Caroline recently served as lead technical counsel in a significant litigation in the US Tax Court, and her team secured a complete victory for the client.
Caroline is nationally recognized for her deep knowledge of her field and is a frequent speaker on international tax matters, including the new tax law. She has served on the Firm’s Associate Compensation Committee, Associate Development Committee and Pro Bono Committee.
Recognitions
- The Best Lawyers in America, Tax Law, Washington, DC, 2024
- Chambers USA, Tax, 2021 to 2023
- The Legal 500 US, 2017 to 2023
- Law360 Rising Tax Star (“Top 40 Under 40”), 2019
Community
- Law360, Tax Authority International Editorial Advisory Board, 2024
- International Tax Journal, editor-in-chief
- American College of Tax Counsel, fellow
- Washington International Tax Study Group, member
- International Fiscal Association; Member of the DC Regional Council
Credentials
Education
Cornell Law School, JD, 2005
University of Virginia, BS, 2002
Admissions
District of Columbia
