Angelika Nazarenko assists clients with tax planning and restructuring and advises on tax consequences in M&A deals. In addition, Angelika has advised clients on tax implications of private and public debt offerings and assisted clients with providing necessary tax-related disclosure in Securities and Exchange Commission (SEC) filings.
Angelika's experience also includes advising clients on application of complex international tax provisions, among which are Foreign Investment in Real Property Tax Act (FIRPTA), branch profits tax, global intangible low-taxed income (GILTI), foreign tax credit, and many others. She approaches every matter with the focus on client service and clients' needs. Angelika has done extensive legal research on the implications of the Tax Cuts and Jobs Act of 2017 as it relates to the participation exemption, section 965 inclusion, GILTI, and many other international tax provisions of the Internal Revenue Code that are affecting and changing business behaviors of corporate and non-corporate participants of the global economy.
- 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)