Alan S Lederman

Practice Areas

- Tax Law

- International

Career

Alan Lederman has considerable experience in most aspects of income tax planning and income tax controversies, including those related to international transactions.

His clients range from major multinational corporations to local businesses.

Alan is a nationally known author, and his law review articles have been cited frequently by both government agencies and private practitioners. Alan co-authored an article concerning related party Section 1031 like-kind real estate exchanges that was cited in the Federal Ninth Circuit Court of Appeals’ opinion in the leading Teruya Brothers case; an article concerning the ability of individuals working in combat zones to qualify for the Section 911 income exclusion that was cited in an IRS General Counsel’s Office memorandum from the IRS associate chief counsel (International) to the IRS large and medium size business deputy commissioner (International); and an article concerning captive insurance companies that was cited by a U.S. Congressional Research Service report prepared for the United States Senate Budget Committee.

He has spoken on the 2018 U.S. international tax law changes at an ABA conference in Seoul, at a South African Institute of Tax Professionals conference in Johannesburg, and at an Indian National Bar Association conference in New Delhi, on the federal international procurement tax at an ABA conference in Tokyo, on the IRS investigations of foreign bank accounts at Panamanian Banker’s Association conferences in Panama City, and on FATCA at an ABA conference in Paris.

Professional Memberships

ABA Tax Section Committee on Sales Exchanges & Basis

-Chairman

Publications

“U.S. Taxation and Foreign Expropriation Without U.S. Representation?,” BNA Daily Tax Report, 2022

“Tax Deferred Reorganization Acquisitions of U.S. Corporations by Foreign Corporations Under Treas. Reg. Sec. 1.367(a)-3(c),” Practicing Law Institute – Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings, 2022

“U.S. Troop Buildup Calls Polish SOFA to Tax Practitioners’ Attention,” BNA Daily Tax Report, 2022

“Spain’s Version of IRS Form 8938 Sanctions Struck Down,” BNA Daily Tax Report, 2022

“Medios contra la evasión fiscal internacional en los Estados Unidos”, Jurisdicciones no cooperativas y paraísos fiscales, Capítulo XVI, Tirant Tributario Profesional, 2022

“Can the Whistle Be Blown Against Accidental Americans?,” BNA Daily Tax Report, 2022

“What You Need to Know About the Proposed Neighborhood Homes Tax Credit: Fla. Homebuilders May Benefit,” Daily Business Review, 2022

“Tesla Tunnel Construction Cost Could Be Sales-Tax Exempt,” BNA Daily Tax Report, 2021

“U.S. Civil Forfeiture Law Challenged Under Investment Treaty,” BNA Daily Tax Report, 2021

“The Step Transaction Doctrine Meets Brexit”, BNA Daily Tax Report, 2021

“Infrastructure Plans Build Interest in Low-Interest Government Loans,” BNA Daily Tax Report, 2021

“When Can an Immigrant and Her Claimed Step-Up in Tax Basis Be Separated at the U.S. Border?’,” BNA Daily Tax Report, 2021

“Can an Acquired SPAC Avoid Colliding with the ‘Continuity of Business Enterprise’ Doctrine,” BNA Daily Tax Report, 2021

“Reporting Obligations for Foreign Partnerships,” Practicing Law Institute – Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances, 2021

“Corporate Transparency Act May Obscure Inbound Planning,” BNA Daily Tax Report, 2021

“Cross-Border Stock Swap Acquisitions in Vogue,” BNA Daily Tax Report, 2020

“Mideast Peace Dividend May Be Eligible for GILTI Deduction and Foreign Tax Credit,” BNA Daily Tax Report, 2020

“Can Tangible Property Drive Outside The Opportunity Zone?,” BNA Daily Tax Report, 2020

“Buying Unsold Condominium Inventory In The Opportunity Zone,” BNA Daily Tax Report, 2020

“U.S.-Kenya Trade and Tax Developments,” BNA Daily Tax Report, 2020

“Opportunity Zone Houses Require Substantial Improvement,” BNA Daily Tax Report, 2020

“Eliminating the Inevitability of Farm Debt and Taxes Through Chapter 12 Bankruptcy,” BNA Daily Tax Report, 2020

“Would the IRS Procurement Tax Bring Former WTO-GPA Countries Into Free Trade Agreements?,” BNA Daily Tax Report, 2020

“US Customs and Tax Rules: South African Reverberations,” 78 South African Institute of Tax Professionals TaxTalk 20, 2019

“New U.S. Tariffs and BEAT Stir Interest in Tax Code Limitation on Related Party Costs,” BNA Daily Tax Report, 2019

“IRS Relief From Paying High Offshore Taxes Comes With Fine Print,” BNA Daily Tax Report, 2019

“Atacando cuentas ocultas: la experiencia norteamericana”, Problemas recurrentes de los mercados financieros: Financiación alternativa, gestión de la información y protección del cliente, Capítulo 24, Thomson Reuters Aranzadi, 2019

“USMCA Reduces NAFTA’s Panel Reviews of Tax Cases,” 10 BNA Daily Tax Report 14, 2019

“General Explanation and Technical Corrections Draft Show QOF Rules Still Uncertain,” 3 BNA Daily Tax Report 14, 2019

“ABA Section of Taxation Meeting: Cumulative Losses an Open Issue for O-Zone Program,” 162 Tax Notes, January 28, 2019

“Property Contribution and Basic Issues in Pass-Through Opportunity Funds,” 34 BNA Tax Management Real Estate Journal, 2018

“What Are the Opportunities in Opportunity Funds?,” Bloomberg Tax Podcast, 2018

“Real Estate Gain Deferral and Exclusion through Investments in Qualified Opportunity Funds,” 181 BNA Daily Tax Report 8, 2018

“Rolling Real Estate Gain into a Qualified Opportunity Fund: Comparison with Section 1031,” 34 BNA Tax Management Real Estate Journal 155, 2018

“Florida Taxpayers and Businesses May Benefit From Opportunity Zones,” South Florida Daily Business Review, May 11, 2018

“European Union’s U.S. Tax Treaty Benefits Enhance the European Union’s U.S. Reinsurance Accord Benefits,” 46 BNA Tax Management International Journal, 2017

“Federal International Procurement Tax Takes Effect,” 46 BNA Tax Management International Journal 1, 2017

“Intermediary Installment Sale Transactions,” 32 BNA Tax Management Real Estate Journal 275, 2016

“Federal International Procurement Tax Debuts,” 174 BNA Daily Tax Report J-1, 2016

“Final Foreign Procurement Regs Clarify Exemptions, Tax Liability,” 2016 Tax Notes Today 160-2, 2016 Worldwide Tax Daily 160-3

“Proposed Regs. Provide Little Relief to Donees and Heirs of Expatriates,” 124 J. Taxation 60, 2016

“Don’t Include Tax Benefits in Cuba Deals: ABA,” 33 BNA Daily Tax Report G-4, 2016

“A Hot Topic from Cuba Warming: Taxation of Cuban Expropriation Recoveries,” 45 BNA Tax Management International Journal 12, 2016

“Procurement Tax Prop. Regs. Streamline Compliance – But Will BRIC Vendors Treaty Shop?,” 123 J. Taxation 66, 2015

“Section 1031 Exchanges: Death of a Related-Party Exchange—Did ‘Butler’ Do It?,” 75 BNA Daily Tax Report J-1, 2015

“Foreign Procurement Payment Proposed Regs Have Treaty Exclusion,” 2015 Tax Notes Today 77-1, 2015 Worldwide Tax Daily 77-1, 2015

“Will Foreign Tax Credits Be LOST at Sea?,” 43 BNA Tax Management International Journal 752, 2014

“Are Related Party Acquisitions in Anticipation of Exchange Technically and Theoretically Valid?” 120 J. Taxation 52, 2014

“Las Nuevas Medidas Fiscales Internacionales Adoptadas en España en Relación con la Evasión Fiscal y la Reducción del Déficit Público,” Thomson Reuters Quincena Fiscal Aranzadi, Febrero 2014

“The Uncertain Status of the Federal International Procurement Tax,” 119 J. Taxation 127, 2013

“Spain Looks Abroad to Reduce Deficit at Home,” 42 BNA Tax Management International Journal 467, 2013

“When Can U.S. Trade Agreements Be Availed of to Compensate for Income Tax Liabilities?” 118 J. Taxation 69, 2013

“Nazione Non Più Favorita? Despite MFN Clause, IRS Taxes Salaries of Certain Green Card Holders Working for Italian Consulates,” 41 BNA Tax Management International Journal 332, 2012

“Non-simultaneous Foreign Rollovers May Defer U.S. and Foreign Tax Simultaneously,” 116 J. Taxation 161, 2012

“Regulations for U.S. Vendor Withholding May Give Clues to Foreign Vendor Withholding,” 41 BNA Tax Management International Journal 80, 2012

“Beware of Future Withholding On §1031 Exchanges with Governmental Entities,” 189 BNA Daily Tax Report J-1, 2011

“‘Made in the U.S.A.’ Toll Charge Applies to Sales to U.S. Government of Foreign Items,” 114 J. Taxation 276, 2011

“The American Assault on Tax Havens – Status Report,” 44 ABA International Lawyer 1141, 2011

“Coffee? Tea? Section 863? Tax Court Dispenses Double Taxation in International Airspace,” 40 BNA Tax Management International Journal 227, 2011

“Do Serial Exchangers Get Cash, With Extra Time to Boot, Under New Letter Ruling?” 114 J. Taxation 153, 2011

“How Powerful Is the Nuclear Reactor Income Tax Credit?” 114 J. Taxation 100, 2011

“Das Ist Interessant! IRS Exempts U.S. Earned Salaries of Certain U.S. Citizens Living in the United States,” 39 BNA Tax Management International Journal 277, 2010

“Do AmeriCorps Education Awards Pass the Tax Deferral Tests?” 126 Tax Notes 91, 2010 Tax Notes Today 1-15, 2010

“Related Party Like-Kind Exchanges: Teruya Brothers and Beyond,” 111 J. Taxation 324, 2009