Douglas S. Stransky

Lecturer in Law

International Tax Partner, Sullivan & Worcester LLP

B.A., cum laude, Harvard University
J.D., cum laude, University of Miami School of Law
LL.M. in Taxation, University of Miami School of Law

Contact
Biography

Douglas S. Stransky is a tax partner and head of the International Tax Practice in the Boston office of Sullivan & Worcester LLP. Mr. Stransky concentrates his practice on international tax planning for multinational clients in the financial services, life sciences, manufacturing, private equity, technology and venture capital industries, with a particular emphasis on U.S.-based clients investing in foreign jurisdictions. He has advised a broad range of publicly traded and privately held multinational clients in structuring tax efficient international mergers, acquisitions, dispositions and reorganizations and designing cross border financing strategies and foreign holding company structures. He also assists companies with foreign tax credit utilization, foreign treasury and cash flow management, recapitalization of foreign operations to enhance foreign earnings repatriation efficiency and reduce foreign tax burdens.

Mr. Stransky is a former co-chair of the International Tax Committee of the Boston Bar Association, a member of the Board of Advisors for Practical U.S./International Tax Strategies, a frequent speaker and author on numerous topics related to U.S. international tax, a member of the adjunct faculty at the Boston University School of Law, and is listed in Best Lawyers in America and Super Lawyers. Prior to joining Sullivan & Worcester, Mr. Stransky was the Director of International Tax Services and a member of the National Outbound Team at PricewaterhouseCoopers LLP.

Mr. Stransky holds a B.A. cum laude from Harvard University and a J.D. cum laude and LL.M. (Taxation) from the University of Miami School of Law.

He is admitted to the Bar of the Commonwealth of Massachusetts, the U.S. Tax Court and the U.S. District Court, District of Massachusetts.

Courses

2 credits

FALL 2015: LAW XB 933 OL , Sep 2nd to Dec 10th 2015
Days Start End Credits Instructors Bldg
ARR TBD TBD 2
SPRG 2016: LAW XB 933 OL , Jan 11th to Apr 22nd 2016
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Douglas S. Stransky

2 credits

This course will cover the U.S. tax rules applicable to taxation of income from U.S. (and sometimes foreign) sources received by corporations and individuals that are non-residents of the United States. In some cases, such income will be derived from passive investments and be in the form of dividends, interest, rents, or royalties. In other cases, the income will arise from active business activities. The course will address the concept of residence and entity classification, the U.S. source of income rules, the U.S. withholding tax rules (including the obligations of withholding agents) with respect to non-business income, the types of activities that can generate a "trade or business" (tax nexus) in the U.S., the U.S. rules for determining income effectively connected with a U.S. trade or business and thus taxable in the U.S., the branch profits tax, FIRPTA (foreign investment in U.S. real property) and the U.S. rules applicable to financing U.S. operations owned by non-U.S. taxpayers Finally, we will address the impact of tax treaties on the taxation of income of non-residents. This course will be of interest to students who will represent foreign resident taxpayers with economic operations in the United States.

SPRG 2016: LAW TX 953 A1 , Jan 12th to Apr 19th 2016
Days Start End Credits Instructors Bldg
Tue 6:20 pm 8:10 pm 2 Douglas S. Stransky LAW
SPRG 2016: LAW TX 953 OL , Jan 12th to Apr 19th 2016
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Douglas S. Stransky

2 credits

Income tax considerations relating to transfers of assets and liabilities to a corporation (during incorporation and otherwise), non-liquidating distributions, stock redemptions, related party stock purchases and corporate liquidations. Includes an overview of the treatment of a corporate shareholder versus other shareholders.

FALL 2015: LAW TX 933 A1 , Sep 3rd to Dec 3rd 2015
Days Start End Credits Instructors Bldg
Thu 4:20 pm 6:10 pm 2 Wayne E. SmithWayne E. Smith
FALL 2015: LAW TX 933 OL , Aug 31st to Dec 3rd 2015
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Wayne E. Smith
SPRG 2016: LAW TX 933 A1 , Jan 12th to Apr 19th 2016
Days Start End Credits Instructors Bldg
Tue 4:20 pm 6:10 pm 2 Douglas S. Stransky LAW
SPRG 2016: LAW TX 933 OL , Jan 12th to Apr 19th 2016
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Douglas S. Stransky
FALL 2016: LAW TX 933 A1 , Sep 7th to Dec 7th 2016
Days Start End Credits Instructors Bldg
Wed 4:20 pm 6:20 pm 2 Wayne E. SmithWayne E. Smith
FALL 2016: LAW TX 933 OL , Sep 6th to Dec 12th 2016
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Wayne E. Smith
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