Tax Advisers - Deloitte

United States
Lawrence A Pollack
KPMG LLP
345 Park Avenue
New York, NY 10154-0102
US
Tel: (1) 212 872 6840
Email: lpollack@kpmg.com
Website: www.kpmg.com
Lawrence A Pollack has been a partner at KPMG (US) in New York since 1993. Mr
Pollack is an international tax partner and specializes in all aspects of corporate
international taxation, including foreign tax credits, corporate reorganizations, Subpart F,
passive foreign investment companies, income tax treaties, and global tax planning.
He was the primary drafter of KPMG’s Permanent Establishment Exposure Review Checklist.
International Tax Review rates him among the leading US international tax advisers on the
east coast.
Mr Pollack is a frequent speaker at New York University’s Institute on International
Taxation, the NYU Law School/KPMG Tax Lecture Series, the European-American Tax
Institute, the Council for International Tax Education, Tax Executives Institute, New
York State Society of CPAs and other international tax symposiums on a variety of
international tax topics.
Articles he has written include:
• “Earnings Stripping: The Proposed Regulations” The CPA Journal, October 1992;
• “RRA ‘93 Tightens Earnings Stripping Provisions” The Journal of International
Taxation, July 1994;
• “Individual Investors in CFCs May Benefit From Electing to Be Taxed as
Corporations” Journal of Taxation, August 1994;
• “Tax Court’s Taisei Case Sheds Light on the Definition of Permanent Establishment”
The Tax Adviser, January 1996;
• “Foreign Source Taxable Income, Foreign Taxes and Foreign Tax Credits of US
Corporations” Warren Gorham & Lamont, US Tax Planning for International
Operations;
• “Analysis of the New US-Luxembourg Income Tax Treaty,” Tax Management
International Journal, July 1996, co-authored;
• “Last-Minute Changes and Technical Explanation Highlight Latest Developments on
Pending US/Luxembourg Income Tax Treaty” Tax Management International Journal,
December 1996, co-authored;
• “Analysis of the New US-Switzerland Income Tax Treaty” Tax Management
International Journal, February 1997, co-authored;
• “US Planning for ACT – Part One – Focus on UK perspective” International Tax
Review, September 1998, co-authored;
• “US Planning for ACT – Part Two, Focus on US perspective” International Tax Review,
October 1998, co-authored; and
• US Taxation of Foreign Controlled Businesses, Warren Gorham & Lamont treatise, coauthored
chapter 3, “Tax Treaties”.
Mr Pollack is an active member of the International Tax Institute (director), the New York
State Society of Certified Public Accountants (International Tax Committee) and the
New York State Bar Association.
He is editor of the CPA Journal’s international taxation column and member of the CPA
Journal’s editorial board.
He holds a JD from St John’s University School of Law (1982) and an LLM in taxation
from the New York University School of Law (1988).
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