Tina B. Calilung

She | Her | Hers

Associate

Washington, D.C.
T +1.202.861.1769
F +1.202.861.1783

Overview

Tina Calilung draws on her knowledge of the intricacies of tax law and her experience at a Big Four accounting firm to advise her clients on complex transactions and deal work. Her background includes counseling domestic and multinational clients on U.S. tax treatment of domestic and cross-border transactions, as well as researching and advising on various transaction structuring issues.

Tina's comprehensive technical tax knowledge combined with her legal acumen provides her with a different perspective from which to furnish clients with tax treatment advice on negotiations and transactions.

Select Experience

  • Advised domestic and multinational clients on U.S. federal income tax treatment of domestic and cross-border transactions, including mergers and acquisitions, corporate separations and joint venture transactions.
  • Drafted tax opinions and requests for private letter rulings involving significant issues under various Internal Revenue Code provisions, including sections 368, 355 and 367.
  • Prepared step plans for complex domestic and cross-border transactions.
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Experience

  • Advised domestic and multinational clients on U.S. federal income tax treatment of domestic and cross-border transactions, including mergers and acquisitions, corporate separations and joint venture transactions.
  • Drafted tax opinions and requests for private letter rulings involving significant issues under various Internal Revenue Code provisions, including sections 368, 355 and 367.
  • Prepared step plans for complex domestic and cross-border transactions.
  • Conducted tax research on various transaction structuring issues, including section 304 redemptions, intercompany transactions, corporate inversions under sections 367 and 7874 and participation exemption under section 245A.
  • Updated and contributed to a treatise on corporate divisions under section 355 published by the Practising Law Institute.

Recognitions and Memberships

Memberships

  • District of Columbia Bar Association, Tax Section

Prior Positions

  • KPMG LLP, Washington National Tax, M&A: Senior Associate (2019 to 2022)
  • Ernst & Young LLP, Tax Advisory Services - Transaction Tax: Legal Extern (2018)
  • Federal Energy Regulatory Commission, Office of Enforcement and Administrative Litigation: Legal Intern (2015)

Admissions

  • District of Columbia

Education

  • Master of Laws (Tax), Georgetown University Law Center, 2019, with distinction
  • J.D., American University Washington College of Law, 2016, cum laude; American University Business Law Review
  • B.A., Economics, University of Pennsylvania, 2004, cum laude