Chris Migliaccio is a Principal in the international tax practice. Prior to joining PKF O’Connor Davies, Chris worked at two “Big 4” accounting firms in their international tax practices. He has more than 10 years of experience providing consultation on international tax matters, including cross-border transactions, business restructurings and complex compliance issues for multinational corporations, partnerships, private equity funds and high-net-worth individuals. In addition, Chris regularly leads due diligence and structuring for M&A transactions. He also is our Employee Retention Credit (ERC) leader, having assisted clients with receiving over $25 million in credits. As one of the Firm’s most prolific thought leaders, Chris has written extensively on a wide range of tax topics. He is a co-author of treatise-length discussions on the Base Erosion and Anti-Abuse Tax (BEAT), Passive Foreign Investment Companies (PFICs) and Inversions. He has authored articles for publications such as Law360 and Checkpoint News and has been quoted in Newsday and Bloomberg News. Chris is also a frequent speaker at industry and tax-related conferences.

Leo Parmegiani is a Tax Partner of the Firm and has nearly 30 years of experience in public accounting. Leo has considerable expertise in a broad range of tax specialty areas, including the hospitality and real estate industries, both domestic and international business investments, sales and use tax, C Corporations, S Corporations, Partnerships, LLCs and REITs, and state and local tax issues. He has worked extensively with high net worth individuals, including United States taxpayers living abroad and foreign nationals living in the United States and advises foreign groups in establishing domestic business operations. Prior to the merger of PKF New York and O'Connor Davies, Leo served as Director of Tax Services and Tax Partner in Charge with PKF New York. Leo has spent most of his career with Big Four and other large accounting firm networks, and was also Director of Tax for the New York office of another network for eight years. He frequently contributes tax articles to the PKF International Tax Alert and presents at the annual PKF International Tax Conference.

Ralf Ruedenburg is a Partner at PKF O’Connor Davies with more than 20 years of professional experience having practiced in both the U.S. and Germany. His specialized practice area is international taxation. Ralf has many years of experience in providing accounting and assurance services in conformity with U.S. GAAP, German GAAP, and IFRS. For over 10 years, Ralf worked with a “Big 4” international accounting firm on its professional staff and then as an audit senior manager, developing audit programs focusing on internal controls. Over the years, Ralf developed tax expertise working with parent companies to incorporate U.S. subsidiaries or restructure existing U.S. operations with the objective of lowering the tax burden. He has also worked on transfer pricing, tax treaty, sales and use tax, and U.S. tax compliance issues. In addition, he prepares individual, corporate, gift and estate, and federal and state tax returns. Ralf is a native German-speaker and is fluent in