Arlene Fitzpatrick is an Attorney-Advisor in the Office of the International Tax Counsel at the Department of the Treasury. Arlene is actively involved in the Base Erosion and Profit Shifting Project at the OECD, is one of the U.S. delegates at the OECD Working Party 1 (Tax Conventions and Related Questions), and formerly served as the U.S. delegate to the Global Forum on Transparency and Exchange of Information. Arlene works on a variety of inbound and outbound issues including subpart F, withholding, and income tax treaty matters. Before joining Treasury, Arlene worked for the International Tax Services Group of Ernst and Young LLP based in Washington DC, where her practice focused on a wide range of international tax matters. Arlene received her LL.M. from the University of Iowa, College of Law, and a B.A. and LL.B. from the National University of Ireland, Galway.