Overview
Caroline H. 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 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
- Chambers USA, Tax, 2021 to 2023
- Legal 500 US, 2017 to 2022
- Law360 Rising Tax Star
Community
- International Tax Journal, editor-in-chief
- American College of Tax Counsel, fellow
- Washington International Tax Study Group, member
Credentials
Education
Cornell Law School, JD, 2005
University of Virginia, BS, 2002
Admissions
District of Columbia
