FacultyFaculty/Author Profile
Guy A. Bracuti

Guy A. Bracuti

KPMG LLP

Washington, DC, USA


Mr. Bracuti is a principal in the International Corporate Services group of the Washington National Tax Practice.  He has extensive experience in international mergers, acquisitions, tax planning, and tax compliance matters. Mr. Bracuti also specializes in tax planning and compliance for dual consolidated losses.

Professional and Industry Experience

Mr. Bracuti also specializes in structuring foreign investments in U.S. real estate, including issues related to foreign sovereign wealth funds.

Prior to joining KPMG, LLP, Mr. Bracuti was an attorney-advisor with the Internal Revenue Service’s Office of Chief Counsel (International).

Upon graduation from law school, Mr. Bracuti was an attorney-advisor with the Internal Revenue Service’s Office of Chief Counsel (Domestic) Field Service Division.  Mr. Bracuti has published several articles on U.S. income taxation and is an adjunct professor at the George Mason University Law School.

Publications and Speaking Engagements

Mr. Bracuti’s publications include:

  • “United States v. Home Concrete & Supply LLC: Has the Long and Winding Road Come to an End or a Fork?” published in BNA Daily Tax Report, September 24, 2012.
  • “AM 2011-002: A DCL Carryover That Arrives Without Traveling,” published in Tax Notes, October 11, 2011.
  • “The ‘Intermountain Insurance’ Appeal: The Long and Winding Road from the Administrative Procedure Act to ‘Band X’ to ‘Mayo’ and Back,” published in BNA Daily Tax Report, April 15, 2011.
  • “Infrastructure and Alternative Energy in the 21st Century: Does 20th Century Tax Policy Leave U.S. Tilting at Windmills,” published in Tax Management International Tax Journal, January 14, 2011.
  • “Extraterritorial Income Benefits May Still Be Alive,” published in the Tax Adviser, June 2010.
  • “The New DCL Regulations: New Rules and Contracts,” published in the Tax Executive, July-August 2007
  • “Tax Reform in China Brings New Considerations for Foreign Investment,” published in BNA Daily Tax Report, May 15, 2007.
  • Mr. Bracuti speaks regularly regarding various U.S. federal income tax issues, including the July 2012 Practising Law Institute’s Basics of International Taxation Program.

Function and Specialization

Guy is a principal in the International Corporate Services group of the Washington National Tax practice.  He has extensive experience in international mergers and acquisitions and in structuring the U.S. and foreign operations of multinational corporations.

Professional Associations

Member of New York State Bar Association
Member of American Bar Association
New York Bar
New Jersey Bar

Languages

English

Education, Licenses & Certifications

LLM, Georgetown University Law Center
JD, George Washington University National Law Center, with honors
Rutgers College, magna cum laude


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