Carolyn M. DuPuy is a retired Partner in the Tax Department at Weil, Gotshal & Manges, LLP. Ms. DuPuy specialized in international tax matters and the U.S. taxation of financial products. She has advised clients on structuring of cross-border transactions and planning issues relevant to multinational corporations. She also handled regulatory and tax controversy matters before the Internal Revenue Service. Her areas of specialty includes the foreign tax credit and anti-deferral provisions of the Internal Revenue Code, as well as foreign currency and financial products issues. Earlier in her career Ms. DuPuy was a Senior Technical Reviewer in the Office of the Associate Chief Counsel (International) of the Internal Revenue Service where she had responsibility for a variety or regulations and rulings projects. In addition, Ms. DuPuy also served as an attorney in the former Interpretative Division of the Chief Counsel's Office of the Internal Revenue Service.
M.L.T., Georgetown University Law Center
J.D., Georgetown University Law Center
M.A., University of Illinois
B.A., Mount Holyoke College
Bloomberg Tax Management Portfolios
The Creditability of Foreign Taxes — General Issues (Portfolio 6020)
This Portfolio discusses the rules under §901 for determining what is a creditable income tax and the rules under §903 for determining what is a creditable "in-lieu-of" tax.