Michael Karlin is a California attorney and an English solicitor with over 35 years of experience advising clients on the taxation of cross-border transactions and investments. Michael has particular experience in structuring international businesses and finance transactions, advising on cross-border taxation, tax treaties, withholding taxes, moving to and from the United States and planning international trusts and estates. He began his career as a solicitor at DJ Freeman (later known as Kendall Freeman and now part of Locke Lord) in London. He became a member of the California Bar in 1980 and was a partner for many years at a leading U.S. firm, Morgan, Lewis & Bockius LLP, resident in the Los Angeles office. He also spent three years as an international tax partner of KPMG LLP.
Publications:
In, Out, and Sometimes Upside Down: Choice of Entity in Cross-Border Transactions following the 2017 Tax Act – Presentation to STEP Wyoming on September 21, 2018
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, February 2018
In, Out, and Sometimes Upside Down: Choice of Entity in Cross-Border Transactions following the 2017 Tax Act – Presentation to STEP Wyoming on September 21, 2018
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, February 2018
Structuring Inbound Investments In U.S. Real Estate – Presentation to STEP Los Angeles (co-presented with Bryan H. Kelly, Venable LLP, July 2017
Privacy, Transparency and Wealth Planning for Today's International Client – Professional Responsibility – Presentation to STEP Pacific Rim Conference, May 2017
We Will Be Landing Soon: A Multinational Survey of the Treatment of Income and Gains of Individuals Who Change Residence, Journal of International Taxation – Three-part article edited by Michael Karlin (with contributors from 10 other countries), March-May 2017
Request for Guidance Regarding Dual Residents under Treasury Regulations Section 301.7701(b)-7 Who Are Treated as Nonresident Aliens of the United States - Paper presented on behalf of The State Bar of California Taxation Section to Congress and the Administration, May 2015 (co-author with Liliana Menzie of DLA Piper, LLP)
Outward Bound – Structuring Considerations for Closely Held Businesses Expanding Abroad - Presentation to STEP Los Angeles Mini-conference, November 2014
Foreign Investment in U.S. Real Estate - Presentation to the Los Angeles County Bar Association Crocker Symposium, November 2014
Foreign Financial Assets: You Can Run, But You Cannot Hide - Presentation to USC Gould School of Law 2015 Tax Institute, January 2015 (co-presenter with Edward M. Robbins, Jr., Hochman Salkin Rettig Toscher & Perez, PC, Beverly Hills and Andy Mattson, Moss Adams, LLP, Silicon Valley)
Offshore Compliance Update – The (Swiss) Clock Is Ticking - Presentation to STEP Los Angeles, July 10, 2014 (with Scott Michel of Caplin & Drysdale and Matthieu Balmer, RBC Geneva). Additional materials available on request.
Landing Safely in Area 51 – Counseling Aliens About U.S. Taxes - Presentation to the Orange County Estate Planning Council on November 13, 2012
Planning for Foreign Individuals with U.S. Activities: Where Tax and Immigration Law Meet (and Sometimes Collide) - Presentation to 2012 Annual Meeting of the California Tax Bar and Tax Policy Conference, November 1, 2012 (co-presenter with Linda Dodd-Major)
Fundamentals of United States Taxation of Foreign Trusts, Grantors and Beneficiaries - Presentation to The 1st Annual STEP Wyoming Conference, September 2012 (co-presented with G. Warren Whitaker)
Now You See Them: U.S. Reporting Requirements for Tax Treaty Nonresidents - Tax Notes International, July 16, 2012
Tax Structuring of Foreign Investment in U.S. Real Estate With a N.Y. Twist - Proceedings of the New York University 70th Institute on Federal Taxation, May 2012 (co-author with Alan Appel, John Barrie and Michael Hirschfeld)
Foreign Investment in U.S. Real Estate - Presentation to New York University 70th Institute on Federal Taxation, November 2011 (in collaboration with Michael Hirschfeld)
Fundamentals of United States Taxation of Foreign Trusts, Grantors and Beneficiaries - Presentation to STEP Pacific Rim Conference, May 2011 (co-presenter with M. Katharine Davidson and Kent D. Lawson)
The Meaning of Residence for FBAR Purposes - Journal of Tax Practice & Procedure, February-March 2011 (the version on this site was updated in May 2011 from the one published by the Journal to fully take into account the final FinCEN regulations on FBARs...
Planning for Mobile Executives and Business Owners Relocating to the U.S.- Presentation to the ABA Section of Taxation, Boca Raton, January 2011 (co-presenter with Gary Lusk, KPMG LLP, and Grace Fleeman, Office of IRS Chief Counsel (International))
Is It Safe? Dealing with the International Aspects of the United States Tax System - Presentation to UBS Securities on June 8, 2010
International Estate Planning - Major Tax Planning (Proceedings of the 61st Annual Institute on Federal Taxation of the USC Law School), published summer 2009 (co-author with Jane Peebles)
Living with the Final Partnership Withholding Regulations - Tax Management Memorandum, February 2009 (co-author)
Expatriate Games – New Sections 877A and 2801 - Presentation to ABA Tax Section Meeting, January 2009. The outline deals with the new tax regime, effective June 17, 2008, relating to U.S. citizens and long-term green card holders who become “covered expatriates”.
Strangers in Paradise – and what to do about them - Presentation to UBS Securities, September 2008
Home Thoughts From Abroad – Foreign Purchases of US Homes - Tax Notes, September 2007 (co-author). More detailed discussion of the issues considered in “Home Sweet Home Away From Home”
Home Sweet Home Away From Home - Outline for ABA Section of Taxation panel presentation, October 2006. The outline deals with the tax considerations that apply to the purchase by a foreign person of a home in the United States.
Kissing the Blarney Stone – A Practical Guide to Structuring Partnership Agreements and Limited Liability Company Operating Agreements in Light of the Section 1446 Regulations - Tax Management Memorandum, May 2006 (co-author with Alan Appel, now Professor, New York School of Law). Note: This paper has been updated in 2018. Please contact the author for an update.
Uncle Sam Meets Uncle Scrooge – The Temporary Regulations on Foreign Partner Withholding - Journal of International Taxation, December 2005, part 2 of two-part article (co-author)
At Long Last . . . The IRS Issues Final Regulations on Foreign Partner Withholding - Journal of International Taxation, October 2005, part 1 of two-part article (co-author)
American Bar Association Section of Taxation, “Comments on Proposed and Temporary Regulations under Section 1446” - October 2005 (co-author and principal editor). These comments dealt with proposed and temporary regulations under section 1446 issued in May 2005 as well as a couple of issues under the final regulations issue at the same
American Bar Association Section of Taxation, “Comments on Proposed Regulations under Section 1446” - January 2004 (Section 1446 deals with withholding on foreign partners in partnerships engaged in a U.S. trade or business – Michael served as co-editor and principal author of the comments);
U.S. Estate Planning for Nonresident Aliens Who Own Partnership Interests - Tax Notes, 2003 (editor and co-author)
Coming to America – When Does Tax Residence Begin? - Journal of International Taxation, 2002
Virtual Withholding: Expanding the Observable Universe - Journal of International Taxation, 1999
On-Line, Off-Base: The Computer Program Final Regulations Miss an Opportunity - Journal of International Taxation, 1999 (co-author)
Using the Portfolio Interest Exemption - U.S. Taxation of International Operations, Warren Gorham & Lamont, 1988-1999 (looseleaf)
Introduction to The Portfolio Interest Exemption - U.S. Taxation of International Operations, Warren Gorham & Lamont, 1988-1999 (looseleaf)
Pocket Switching – The Taxation of Electronic Commerce - Major Tax Planning (Proceedings of the 50th Annual Institute on Federal Taxation of the USC Law School), 1998
Foreign Trusts and Gifts: It’s Getting Warm Offshore - Journal of International Taxation, 1997 (two parts) (editor and co-author)
Computer Program Prop. Regs. Are a Good But Cautious Start - Journal of International Taxation, 1997