FacultyFaculty/Author Profile
L. G. Chip Harter

L. G. Chip Harter

PwC

Washington, DC, USA


Chip Harter is a principal in the PricewaterhouseCoopers LLP Washington National Tax Practice. His practice focuses on advising multinational corporations and financial institutions on international tax planning and on tax issues arising with respect to financing transactions and financial instruments. As a senior technical review partner within PwC's national tax office, he participates in the review of the tax provisions of many financial institutions and multinational corporations. Mr. Harter joined PricewaterhouseCoopers in 1999 after having practiced tax law with Baker & McKenzie for 18 years. From 1989 through 1994, he was an Adjunct Professor of Taxation in the Graduate Tax Program of IIT Chicago-Kent College of Law.

Mr. Harter is a past Chair of the Financial Transactions Committee of the American Bar Association Section of Taxation. His recent publications include: "The Devil is in the Details: Problems, Solutions and Policy Recommendations with Respect to Currency Translation, Transactions and Hedging," Vol. 89, No. 3 Taxes, p. 199 (March 2011) (with John D. McDonald, Ira G. Kawaller, and Jeffry P. Maydew); "Inherently Hedgeable: Hedging Foreign Currency Exposures Arising From Branch Operations of a CFC," Vol. 37, No. 5 International Tax Journal, p. 11 (Sept. - Oct. 2011) (with Rebecca Lee and David Shapiro); and "Hedges of Foreign Currency Risk Associated with Debt Instruments Held as Capital Assets," Vol. 36, No. 6 International Tax Journal, p. 5 (Nov. - Dec. 2010) (with Michael J. Harper).  

Mr. Harter earned a JD from the University of Chicago Law School in 1980, where he was Comments and Articles Editor of the University of Chicago Law Review, and he graduated magna cum laude from Harvard College in 1977. Following law school, Mr. Harter clerked for the Honorable Thomas R. McMillen, United States District Judge for the Northern District of Illinois.

L. G. Chip Harter is associated with the following items:
Treatise Chapters  Treatise Chapters Structuring Hedges of Financing Transactions to Avoid Adverse Foreign Tax Credit Limitation Effects - Corporate Tax Practice Series , Wednesday, March 23, 2011
CHB Chapters  CHB Chapters Code Sec. 988 and the Nonrecognition Provisions--Part II: Assumptions of Foreign Currency Denominated Liabilities - International Tax Issues 2012 Chicago , Wednesday, September 19, 2012
Source of Domestic Debt Issuer's Ordinary Income Resulting from Net Negative Adjustments or Cancellation of Indebtedness - International Tax Issues 2012 Chicago , Wednesday, September 19, 2012
Code Sec. 988 and the Nonrecognition Provisions--Part I: Transfers of Foreign Currency Loans Receivable - International Tax Issues 2012 Chicago , Wednesday, September 19, 2012
Inherently Hedgeable: Hedging Foreign Currency Exposure Arising from the Branch Operations of a CFC - International Tax Issues 2012 Chicago , Wednesday, September 19, 2012
Can Code Sec. 267(f) Defer an Issuer's Code Sec. 988 Loss on the Repayment of its Debt? - International Tax Issues 2012 Chicago , Wednesday, September 19, 2012
The Devil Is in the Details: Problems, Solutions and Policy Recommendations with Respect to Currency Translation, Transactions and Hedging - International Tax Issues 2012 Chicago , Wednesday, September 19, 2012
Hedges of Foreign Currency Risk Associated with Debt Instruments Held as Capital Assets - International Tax Issues 2012 Chicago , Wednesday, September 19, 2012
Code Sec. 988 and the Nonrecognition Provisions--Part I: Transfers of Foreign Currency Loans Receivable - International Tax Issues 2013 , Thursday, January 31, 2013
Code Sec. 988 and the Nonrecognition Provisions--Part II: Assumptions of Foreign Currency Denominated Liabilities - International Tax Issues 2013 , Thursday, January 31, 2013
Web Segment  Web Segment Foreign Exchange Hedging Issues - Taxation of Financial Products and Transactions 2013 , Tuesday, January 22, 2013
Managing Offshore Cash - International Tax Issues 2013 , Monday, February 04, 2013
MP3 Audio  MP3 Audio Taxation of Financial Products and Transactions 2013: Foreign Exchange Hedging Issues - Foreign Exchange Hedging Issues , Wednesday, January 23, 2013
International Tax Issues 2013: Managing Offshore Cash - Managing Offshore Cash , Tuesday, February 05, 2013
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Taxation of Financial Products and Transactions 2013: Foreign Exchange Hedging Issues - Foreign Exchange Hedging Issues , Wednesday, January 23, 2013
International Tax Issues 2013: Managing Offshore Cash - Managing Offshore Cash , Tuesday, February 05, 2013
On-Demand Web Programs  On-Demand Web Programs Taxation of Financial Products and Transactions 2013 , Wednesday, January 30, 2013 , New York, NY
International Tax Issues 2013 , Thursday, February 14, 2013 , New York, NY
LiveSeminar  Live Seminar Taxation of Financial Products and Transactions 2013 , Wednesday, January 16, 2013 , New York, NY
International Tax Issues 2013 , Thursday, January 31, 2013 , New York, NY
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