People

Paul Epstein

Washington National Tax | International Tax Group

Managing Director | Deloitte Tax LLP

Paul Epstein

555 12th Street NW

Suite 400

Washington

DC

United States

20004

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Paul focuses on the financial services sector and routinely advises international banking, private equity, investment and hedge funds, and broker-dealer clients on tax planning, product development, transfer pricing, and tax controversy.

Paul’s specialty areas include the cross-border treatment of financial institutions and products, interest expense allocation and sourcing rules, global securities and commodities dealer allocations, cross-border crypto structuring and transactions, treaty-based attribution of business profits, investment fund structuring, and securities lending and equity derivative issues.

Paul previously worked as a senior technical reviewer in the Office of Associate Chief Counsel (international), Internal Revenue Service. During this time, he co-authored the final cross-border securities lending regulations, as well as the global securities dealing, interest expense allocation, and derivatives trading safe harbor regulations.

Paul has spoken at tax conferences for Institute of International Bankers, Wall Street Tax Association, American Bar Association, Annual IRS Financial Services-Tax Executive Institute Conference, and Committee of Banking Institutions on Taxation.

Paul received a JD from the Benjamin N. Cardozo School of Law and an LLM in taxation from New York University School of Law.

Paul Epstein