Joshua Ruland is a Principal in Ernst & Young LLP’s International Tax Services practice in the National Tax Department. He is based on Washington, D.C., and advises clients on all aspects of US international and partnership taxation, particularly cross-border acquisitions, dispositions, joint ventures and restructurings.
Prior to joining EY, Joshua worked in the Corporate Tax department of a US-based multinational oil and gas company, based in New York, NY, and Houston, TX. Before that, Joshua was an associate at a major international law firm, based in New York, NY.
Prior to that, Joshua was a law clerk for the Hon. Cornelia G. Kennedy of the United States Court of Appeals for the Sixth Circuit, based in Detroit, MI.
Joshua earned a B.B.A., with distinction, from the Ross School of Business at the University of Michigan. He earned his J.D., cum laude, from the University of Michigan Law School.
Tax Management Portfolios™
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Participation Exemption Regime Under Section 245A (Portfolio 6130)
Bloomberg Tax Portfolio, No. 6130, Participation Exemption Regime Under Section 245A, discusses the rules for a domestic corporation claiming a deduction under §245A of the Code with respect to certain dividends received from a 10%-owned foreign subsidiary.