Matt Chen is a Partner in the Washington National Tax Services office of PwC. He practices international tax planning primarily for US-headquartered multinational companies, with emphasis on Subpart F, foreign tax credits, electronic commerce and software transaction issues, and international tax aspects of acquisitions, joint ventures, intangibles, and other business transactions. Matt has authored or co-authored articles and PwC thought leadership pieces on key developments in subpart F involving the contract manufacturing regulations, the branch rule, section 956 issues, cross-border stock acquisitions, the substantial assistance rule under Notice 2007-13, and checkthe-box planning strategies. Matt is a certified public accountant licensed in Illinois and Washington, DC, and is a member of AICPA. Matt is a graduate of University of Illinois, Urbana-Champaign.