Carol Tello

Partner at the Washington DC office of Eversheds Sutherland

She helps multinational companies and individuals navigate the complex and rigorous realm of international taxation. Her practice includes a broad range of cross-border tax planning and Internal Revenue Service (IRS) controversy matters, including compliance with the Foreign Account Tax Compliance Act (FATCA). With a career that spans both government and private practice, Carol brings experience in cross-border restructuring transactions, inbound corporate transactions, withholding matters, and treaty interpretation issues, as well as cross-border taxation of corporate executives and the US taxation of non-US citizens. She also advises clients on tax issues involving intellectual property transactions.

My Articles

Six highlights of DAC6 – A new European Union information reporting regime

As a mandatory reporting regime, failure to properly report under the Directive may trigger penalties, the amount of which will be determined by each Member State individually. Because intermediaries and companies will be reporting on arrangements with certain characteristics, they should develop internal systems to identify arrangements that may require reporting. This article includes six highlights to keep in mind regarding the Directive.