Rebecca Lee

PricewaterhouseCoopers LLP

Rebecca Lee is a principal in the PwC US International Tax Services Group in the Washington National Tax Practice. She consults with the firm’s practice offices and clients on domestic and international tax issues arising in complex financial transactions, including swaps, forwards, futures, options, repo agreements, debt issuances and equity transactions. Rebecca’s experience includes advising on the special rules applicable to financial transactions, including debt issued with original issue discount, premium and market discount, constructive ownership transactions, constructive sales, short sales, hedging transactions, straddles, securities lending transactions and debt modifications. Rebecca’s practice includes both the outbound and inbound consequences of such financial transactions, including withholding, subpart F determinations and foreign currency issues.

Prior to joining PwC, Rebecca was an associate with a Washington, DC law firm, focusing on the tax aspects of financial and cross-border structuring transactions. Rebecca was also an attorney with the National Office of the IRS Office of Chief Counsel. Rebecca started as a General Attorney (Tax) in the IRS Office of Chief Counsel’s Financial Institutions & Products Division, but held positions in the Office of the Senior Counsel to the Chief Counsel (Tax Shelters) and as the Assistant to the Chief Counsel, reporting directly to the Chief Counsel and assisting the Chief Counsel and both Deputy Chief Counsels on a broad range of technical and operational matters.

LL.M., Taxation Georgetown University Law Center with distinction
J.D., Tulane Law School magna cum laude
B.A., International Relations & Economics, College of William and Mary in International Relations

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