Tax in the City®: Seattle

Kristen E. Hazel has extensive experience representing clients in US and international aspects of federal tax matters, including international acquisitions and divestitures, international joint ventures, and capital plan design and implementation, including tax planning with respect to intellectual property. Her work includes both inbound and outbound transactions.

Kristen is the co-head of the Firm’s Captive Insurance Affinity Group. She regularly counsels clients with respect to the tax aspects of organizing, operating and defending captive insurance companies. She is head of the Firm’s New Business Committee and is a member of the Firm’s Professional Responsibility Committee.

Kristen frequently speaks on captive insurance, domestic and international tax topics for various professional organizations.

Kristen is a co-founder of Tax in the City: A Tax Roundtable®, which consists of tax professionals with an interest in discussing substantive tax issues in a collegial and confidential setting.

Dominika Korytek focuses her practice on international tax planning, with an emphasis on technology companies. She advises clients on tax strategies for international expansion, domestic and international acquisitions, reorganizations and dispositions.

Dominika also advises clients related to international tax planning in mergers and acquisitions, dual consolidated loss issues, permanent establishment risk analysis, withholding tax and indirect (VAT/GST) tax planning. She also works closely with policy teams to obtain tax rulings and exemptions outside of the US.

She is a frequent author and speaker on topics pertaining to international taxation.

Elizabeth C. Lu focuses her practice on US and international tax matters.  She advises clients on international tax issues, including the subpart F anti-deferral rules, foreign tax credit planning, repatriation, and the international provisions of the Tax Cuts and Jobs Act (GILTI, FDII, BEAT, etc.).  Elizabeth has experience advising multinational corporations on global supply chain restructurings, acquisitions, dispositions, joint ventures, post-acquisition integrations, internal reorganizations, tax controversies, and intellectual property migrations.  Elizabeth also advises clients on tax treaties, cost sharing agreements, and the taxation of the digital economy.

Elizabeth regularly speaks on international tax topics, including as part of the Tax in the City® Roundtable.

While in law school, Elizabeth served as a features editor for the Yale Law Journal.  Elizabeth also worked at the University of Chicago Law School as the chief research assistant to Judge Richard A. Posner and Professor William M. Landes.

Mary Kay McCalla Martire focuses her practice on a wide variety state and local tax issues. She advises clients on matters related to sales tax, with an emphasis on the sale of digital products. In addition, she advises business clients on income tax apportionment and remote employee withholding obligations. Mary Kay counsels individual clients on residency and income sourcing questions, and frequently advises captives and their insureds on direct procurement tax issues. She also has experience with state and local utility and telecommunications tax matters.

Mary Kay has an extensive litigation background in state and federal court, as well as administrative tribunals. She has particular experience in the defense of qui tam (whistleblower) claims filed in the state tax arena and has won the dismissal of many Illinois False Claims Act cases. Mary Kay played a key role in many of the reported decisions issued by the Illinois appellate court in this area. She also has experience defending clients against class action and consumer fraud claims.

Mary Kay also has represented clients in a number of state insurance tax litigation matters, including serving as the principal trial attorney for a group of insurance companies that successfully challenged the constitutionality of the Illinois Privilege Tax (Milwaukee Safeguard Ins. Co. v. Selky, 179 Ill.2d 94 (1997)).

Mary Kay serves as Co-Chair of the Chicago Office Pro Bono Committee. She is actively engaged in a number of pro bono matters, including the representation of not for profits seeking sales and property tax exemptions, and serving as a guardian ad litem in child custody disputes. In 2014, Mary Kay was awarded one of McDermott’s Chicago Office pro bono service awards. In addition, she is an editor of the Firm’s State Tax Blog, InsideSALT.com.