Paul Dailey, a partner and leader of the firm's federal tax policy team, brings more than 35 years of experience to his engagements as an authority on international tax matters for corporate and individual clients. Paul specializes in tax planning, structuring, consulting, and compliance issues for large foreign-owned corporations. He has significant and extensive experience in structuring inbound entrance into the U.S. tax regime, as well as outbound IP migration. EXPERIENCE From an international standpoint, Paul’s scope includes structuring offshore tax transactions, expatriate planning, entry/exit strategies, and offshore holding company structures. Additionally, he has developed and implemented inbound/outbound tax structures utilizing tax-favored holding companies, blocker entities, and transparent entities, including check- the-box elections. His expertise also includes controlled foreign corporations, passive foreign investment companies, IC-DISC structuring and implementation, transfer pricing, earnings stripping, foreign tax credits, treaties, and withholding. In the area of business tax, Paul is proficient in handling matters for domestic corporations, closely held corporations, franchisors, and private equity funds. AFFILIATIONS Member, New York State Society of Certified Public Accountant (NYSSCPA) Co-Chair, Foundation for Accounting Education’s Small Business Taxation Conference and Chair of the International Taxation Committee, New York State Society of CPAs (NYSSCPA) Member, American Institute of Certified Public Accountants (AICPA) Member, International Franchise Association (IFA)