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.
J.D., University of Michigan Law School (2000) cum laude
B.A., Michigan State University (1997)
Bloomberg Tax Management Portfolios
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.
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".
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.