Scott Levine advises on the tax aspects of corporate transactions, including cross-border and domestic mergers and acquisitions, spin-offs and other divestitures, restructurings, financings, and joint ventures. He also has negotiated private letter rulings with the Internal Revenue Service in the corporate, international, financial instruments, and energy tax credit areas.
Before joining Jones Day, Scott was a senior manager in KPMG's national tax office.
Scott is an adjunct professor of law at the Georgetown University Law Center in Washington, D.C. and the International Tax Center at Leiden University in the Netherlands, where he teaches courses on corporate and international taxation. He frequently lectures and participates as a panelist at programs for the ABA, D.C. Bar, Practising Law Institute (PLI), International Fiscal Association (IFA), Tax Executives Institute (TEI), Southern Federal Tax Institute (SFTI), and other organizations and universities addressing a wide range of tax-related topics.
Scott is an active member of the ABA's Tax Section, a member of the ABA Tax Section's Nominating Committee, a former chair of the ABA's Corporate Tax Committee, and the primary author of several comment letters including the ABA's comment letters on the proposed global intangible low-taxed income (GILTI) regulations, the temporary section 245A regulations, the final GILTI regulations, the proposed opportunity zone regulations, and the administration of the Advance Child Tax Credit. Scott was a two-term member of the D.C. Bar Tax Section's Steering Committee, former chair of the Tax Section's Corporate Tax Committee, and chair of the D.C. Bar's Annual Tax Legislative and Regulatory Update Conference since its inception in 2017.
Experience
Speaking Engagements
- June 16, 2022
14th Annual U.S. and Latin America Tax Practice Trends Conference Information, Restructuring Latin American Companies - May 5, 2022
D.C. Tax Legislative and Regulatory Update Conference, Cross-border M&A Update Panel - May 4, 2022
D.C. Tax Legislative and Regulatory Update Conference, Chair - October 21, 2021
PLI: Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2021: Interesting Corporate Transactions of the Past Year - September 14, 2021
The Future of the Expanded and Advance Child Tax Credit, ABA Webinar - January 13, 2021
Corporate Taxation: M&A Update, 2021 Virtual Tax Legislative and Regulatory Conference, D.C. Bar, Moderator and Speaker - January 13, 2021
2021 Tax Legislative and Regulatory Update Conference, D.C. Bar, Conference Chair - March 6, 2020
Impact of TCJA on Corporations Part 1 (GILTI, FDII, and BEAT), FBA - February 1, 2020
Section 367(b) in a Post-TCJA World, ABA Winter Meeting - January 23, 2020
2020 Tax Legislative and Regulatory Update Conference, D.C. Bar, Conference Chair - October 17, 2019
Interesting Corporate Transactions of the Past Year, PLI, Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings - October 4, 2019
245A... GILTI... What's Next???, ABA 2019 Fall Tax Meeting - June 25, 2019
The Temporary Section 245A and Final GILTI Regulations, D.C. Bar - June 19, 2019
International Tax Current Developments, DC Bar Tax Community - June 13, 2019
Impact of U.S. Tax Reform on U.S. Companies Investing in Latin America: What Could Companies Expect in the Future?, ABA U.S. and Latin America Tax Practice Trends Conference - March 8, 2019
Impact of TCJA on Corporations, Part II: Section 951A (GILTI), Section 250 (FDII), Section 59A (BEAT), and Section 965 (Transition Tax), Federal Bar Association Annual Tax Law Conference - January 29, 2019
Corporate Taxation: Cross-Border M&A Planning Post-TCJA, DC Bar 2019 Tax Legislative and Regulatory Update Conference, DC Bar 2019 Tax Legislative and Regulatory Update Conference - January 10, 2019
2019 Tax Legislative and Regulatory Update Conference, DC Bar and Georgetown University Law Center - October 23, 2018
53rd Annual Southern Federal Tax Institute: Back to the Future for C Corporations? Examining the Choice of Entity Analysis after TCJA - October 5, 2018
Repatriation of Foreign Earnings: Real or Imagined, Voluntary or Otherwise, ABA Fall Meeting - August 28, 2018
The Nuts and Bolts of the Section 965 Proposed Regulations - A Close Look, American Bar Association - April 2, 2018
American University Business Law Review: The 2017 Tax Cuts and Jobs Act: Will it Stimulate Global and Domestic Markets - March 20, 2018
Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business - March 16, 2018
Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business - AmCham - March 15, 2018
Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business (Client Round Table) - March 13, 2018
Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business (Client Round Table) - March 8, 2018
Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business (Client Round Table) - March 7, 2018
Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business (Client Round Table) - March 6, 2018
Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business - AmCham - February 27, 2018
The Tax Cuts and Job Act: What Does It Mean for American Business - February 20, 2018
Jones Day's 2018 Speaker Series: The Tax Cuts and Jobs Act of 2017 - February 10, 2018
The Impact of the Tax Cuts and Jobs Act on Cross-Border M&A, ABA Midyear Meeting - February 8, 2018
The Tax Cuts and Jobs Act of 2017: How It Affects Your Business - February 7-8, 2018
The Tax Cuts and Jobs Act of 2017: How It Affects Your Business - February 6, 2018
Jones Day's 2018 Speaker Series: The Tax Cuts and Job Act: What Does It Mean for American Business - January 25, 2018
The Tax Cuts and Jobs Act: A Conference with the Government and Private Sector to Discuss the Legislation - October 19, 2017
PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings - September 16, 2017
Corporate Tax Current Developments, ABA Fall Meeting - April 20, 2017
Preparing for a Sea Change: A Conference with the Government and Private Sector to Discuss Comprehensive Tax Reform - March 22, 2017
The Global Impact of Tax Reforms under the New Administration, Breakfast Seminar - March 17, 2017
Legal and Tax Committee of the American Chamber of Commerce - March 16, 2017
The Global Impact of Tax Reforms under the New Administration - 16 de marzo, 2017
The Global Impact of Tax Reforms Under the New Administration - November 29, 2016
The Final Section 385 Regulations, DC Bar Tax Section - October 25, 2016
Recent Developments in Corporate Tax, Tax Executives Institute - October 19, 2016
PLI’s Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings
The Government Speaks on the New Section 385 Regulations: A discussion of the new Section 385 regulations regarding debt/equity classification - October 18-20, 2016
November 2-4, 2016
December 7-9, 2016
PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2016 - October 1, 2016
Current Developments in Corporate Tax, ABA Fall Meeting - July 12, 2016
Strafford Webinar Navigating New Section 385 Regulations on Related-Party Debt: Sweeping Changes on the Horizon Avoiding Reclassification of Debt to Equity, Structuring Inter-Company Debt Instruments to Withstand IRS Challenge - June 7, 2016
Sweeping Changes on the Horizon Avoiding Reclassification of Debt to Equity, Structuring Inter-Company Debt Instruments to Withstand IRS Challenge - May 17, 2016
The Proposed Section 385 Regulations: A More In-Depth Look, DC Bar Tax Section - April 27, 2016
International Tax Seminar for Detroit Chapter of Tax Executives Institute - March 30, 2016
IRS Section 355 Corporate Spin-Off Transactions: Optimizing Tax Treatment in Divestitures - March 15, 2016
US-EU Tax Planning: Issues and Opportunities - March 10, 2016
U.S. - France Cross Border Tax Update - March 9, 2016
Client Tax Roundtable Series: U.S.-U.K. Cross Border Tax Update, Jones Day London - March 8, 2016
U.S. - Spain Cross Border Tax Update, Jones Day Madrid - February 22, 2016
Taxation and European Union State Aid Law: The European Commission's Investigation Into Whether Certain Tax Rulings Constitute State Aid - September 29, 2015
Recent IRS Spin Off Guidance, DC Bar Tax Section - July 14, 2015
Hot Topics in Cross Border Mergers and Acquisitions--Inversions, Cross-border Spin-offs, Repatriation, and Foreign Tax Credit Planning International Fiscal Association, USA Branch - June 23, 2015
Hot Topics in M&A Tax including Spin offs and Partial Debt Cancellations, 2015 TEI Region III Conference, Foxwoods Resort and Casinos - May 19, 2015
Corporate Tax Developments, DC Bar Tax Section - May 6, 2015
Client Tax Roundtable Series: US-EU Tax Planning: Issues and Opportunities - May 4, 2015
JDialog: How to Cross the Atlantic – U.S./German M&A - 28 de abril, 2015
Planificación Fiscal EEUU-EU: Retos y Oportunidades - Aprile 2015
US-EU Tax Planning: Issues and Opportunities - March 2015
BIO Conference on International Taxation in the Biopharmaceutical Industry - March 6, 2015
Corporate Inversions and Notice 2014-52: Selected Issues, Federal Bar Association Annual Conference - October 21, 2014
Jones Day, DC Bar co-host conference on proposed Tax Reform Act of 2014 - February 11, 2014
Navigating the Final Anti-Loss Duplication and Proposed Anti-Loss Importation Rules, Strafford Publications webinar - October 1, 2013
Anti-Loss Importation & Anti-Loss Duplication Rules Update, DC Bar, Tax Section - September 21, 2013
Section 362(e); Interesting Issues under Sections 351 and 304, American Bar Association, Tax Section - February 12, 2013
Annual Section 355 Current Events Panel, DC Bar, Tax Section - February 7, 2013
Executive Roundtable Series - Understanding the Impact of the New Tax Law and Formulating M&A and Growth Strategies in 2013 and Beyond - May 12, 2012
Section 367 for Sub C Lawyers, American Bar Association, Tax Section - January 31, 2012
Recent Developments in the Continuity of Proprietary Interest Requirement, DC Bar Tax Section - January 13, 2010
Executive Roundtable Series: Navigating the Tax Laws Under Current Economic Conditions: What the New Administration Is Doing and What the Future May Hold for Businesses - November 3, 2009
Selected Issues under Section 108(i) and "All Cash" D Reorganizations, DC Bar Corporate Tax Section (View presentation here) - December 18, 2007
Post-Reorganization Restructuring, DC Bar Tax Section - August 16, 2007
Tax Issues in Advanced Corporate Transactions, Institute for U.S. Law - April 12, 2007
Continuity of Interest Regulations, Tax Management Corporate Tax and Business Planning Review Luncheon - August 2006
Prop. Treas. Reg. sections
1.368-1(d) and -2(k), Internal Revenue Service and the U.S. Dept. of Treasury - April 2006
Basis Recovery in a Section
302(d) Redemption, DC Bar Tax Section
- American University (J.D. 1997); University of Pennsylvania (B.A. cum laude with distinction 1994)
- District of Columbia and Florida
Ranked in Chambers USA where his "peers regard him as ‘strong technically’ and highlight his ability to advise on cutting edge tax reform issues"
Fellow, American College of Tax Counsel
The Best Lawyers in America (Tax Law)
Washingtonian magazine, Washington's Top Lawyers — Tax
Inaugural recipient of the D.C. Bar's Trailblazer Award — Taxation Community (2022)
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