Matthew Halpern is a Tax Senior Manager in the International Tax Services Group with more than five years of experience. He works with expatriates and foreign individuals with U.S. activity. Matt also works with clients in various industries such as professional services, information technology, and manufacturing and distribution. His client base has significant international operations. Matt understands the major impact of the Tax Cuts and Jobs Act (TCJA) as it relates to multinational organizations with Subpart F, Global Intangible Low-Taxed Income (GILTI), and Foreign-Derived Intangible Income (FDII).
Matt helps lead the Expat/Inpat taxation service line for the firm. He understands the issues that are important to business enterprises with multinational activities, such as foreign owned partnerships, corporations, disregarded entities, foreign investors of domestic companies, transfers of U.S. property, treaty based positions, and foreign tax credits. In addition, Matthew works with a variety of U.S. citizens and foreign individuals living both in the U.S. and abroad. He understands the U.S. tax compliance rules and the effects of each individual’s foreign aspects for U.S. reporting requirements.