Damon M. Lyon is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Chicago office. Damon focuses his practice on international planning for multinational companies. He advises clients on a broad range of cross-border tax issues, including foreign tax credits, subpart F and other anti-deferral rules, as well as cross-border acquisitions, dispositions, mergers, reorganizations, joint ventures and financings. He also provides advice concerning multi-jurisdictional business structures, such as centralized holding company and finance company structures.
Education:
J.D., University of Michigan Law School (2000) cum laude
B.A., Michigan State University (1997)
Tax Management Portfolios™
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CFCs—General Overview (Portfolio 926)
This Portfolio describes the rules for the U.S. federal income taxation of shareholders of controlled foreign corporations (CFCs) under Subpart F of the Internal Revenue Code.
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CFCs — Foreign Personal Holding Company Income (Portfolio 6220)
This Portfolio provides a analysis of foreign personal holding company income, foreign base company income and "Subpart F income".
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CFCs — Foreign Base Company Income (Other than FPHCI) (Portfolio 6240)
This Portfolio focuses on the provisions of §954 other than those pertaining to foreign personal holding company income.