Key Federal Corporate Tax Provisions of the CARES Act and the States Responses

Catherine (Cate) A. Battin is the head of McDermott Will & Schulte’s State & Local Tax Practice Group and has practiced at the firm for more than 20 years.

Cate represents clients in all aspects of state and local tax matters, including controversies at the audit, administrative, and judicial levels across several jurisdictions. She advises on national state tax strategies involving a broad range of issues, such as income tax apportionment, sourcing, nexus, transfer pricing, combination and sales tax characterization of products and services, and other local excise tax issues. She has a particular focus on state and local tax controversies and has litigated cases throughout the United States, successfully arguing cases before state appellate and supreme courts.

Cate regularly speaks on state and local tax issues and has presented before organizations such as the Tax Executives Institute, the Council on State Taxation, the Taxpayers’ Federation of Illinois, and The Chicago Tax Club.

Prior to joining McDermott, Cate worked at a major international accounting and consulting firm, where she focused exclusively on state and local taxes.

Elizabeth advises multinational corporations on US federal and international tax matters.

Elizabeth helps businesses navigate the US tax implications of their global operations and transactions. She advises businesses on loss and other attribute planning, subpart F and net CFC tested income, foreign tax credits, foreign-derived deduction eligible income (FDDEI), the base erosion and anti-abuse tax (BEAT), the corporate alternative minimum tax (CAMT), and other key provisions of the Code.

Elizabeth counsel clients on global supply chain restructurings, post-acquisition integrations, internal reorganizations, debt financings, and intellectual property migrations. She also has experience with tax treaties, tax audits and controversies, and the tax aspects of acquisitions and dispositions.