Angelika Nazarenko advises clients on tax planning, corporate restructuring, and tax consequences arising in M&A transactions. She regularly counsels clients on tax implications of private and public acquisitions and negotiates tax-related provisions in transaction documents to secure the most tax-efficient results for clients. She also assists clients with tax-related disclosure obligations in Securities and Exchange Commission (SEC) filings such as Form 10-K, Form S-4, and other similar disclosures. Additionally, Angelika frequently counsels clients regarding tax provisions in the One Big Beautiful Bill Act of 2025 (known as the OBBBA).
Angelika's practice encompasses the application of complex international tax provisions, including the Foreign Investment in Real Property Tax Act (FIRPTA), branch profits tax, Net CFC Tested Income (formerly known as GILTI), foreign tax credits, base erosion and anti-abuse tax (BEAT), and other cross-border tax regimes. She brings a client-focused approach to every engagement, prioritizing practical solutions tailored to each client's objectives. Angelika has conducted extensive legal research and analysis on the implications of the Tax Cuts and Jobs Act of 2017 (known as TCJA), particularly as it relates to the participation exemption, section 965 inclusions, GILTI, and other international tax provisions of the Internal Revenue Code, as well as the implications of more recent changes in U.S. domestic and international tax rules implemented by the OBBBA.
Erfahrung
- Georgetown University (LL.M. in Taxation with distinction 2018); The Catholic University of America (J.D. summa cum laude 2016); Mykolaiv V.O. Sukhomlynskyi National University, Ukraine (B.A. in English 2006)
- District of Columbia and Virginia
- Extern, U.S. Department of Justice, Tax Division, Criminal Appeals and Tax Enforcement Policy Section (2017)
- Law Clerk to Judge Kenneth M. Millman, Family Court, State of Delaware (2016-2017); Extern to Judge Barbara J. Rothstein, U.S. District Court, District of Columbia (2015)