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July 01, 2024

U.S. Activities of Foreigners and Tax Treaties Committee

Committee Leadership

Chair

Heather Ripley

Vice-Chairs

David Brandon

Bibiana A. Cruz

About the Committee

Hello, and Welcome! Thank you for taking the time to visit the website of the U.S. Activities of Foreigners and Tax Treaties ("USAFTT") Committee of the ABA Tax Section. USAFTT is committed to advancing the education of the ABA Tax Section’s members with respect to the U.S. taxation of foreign persons and with regard to U.S. tax treaties. We also actively comment on legislation, Treasury Regulations, and other guidance pertaining to these subject matter areas. 

We are always keenly interested in recruiting new members and welcome attorneys of all experience levels and backgrounds. We pride ourselves on the diversity of our committee membership and on the broad participation of our members. Our Committee holds a “business meeting” at each of the three annual meetings of the Tax Section. At these meetings, we identify topics for upcoming panels, discuss comment projects, and address other matters of interest to our members. We urge all of our members to join us at these meetings and become an active part of this process. We want to hear your ideas and to solicit your involvement in our upcoming panels and in valuable comment projects. This is an extremely active time for comment projects relating to tax reform, so this is truly an extraordinary chance to get involved and have an impact on future guidance.

Participating in the Committee also is a great way to expand professional relationships and personal friendships. In addition to our panels and our business meetings, we join the Tax Section’s other international tax committees in holding a joint dinner on the Friday evening of each Tax Section meeting. The dinner provides a terrific opportunity for informal networking with a diverse, international group of peers who share an interest in international tax.

In conjunction with our partners in the Foreign Activities of U.S. Taxpayers Committee, we also have organized a committee for Young Lawyers of International Tax ("YLIT") and encourage junior lawyers who have an interest in our Committee to participate in YLIT activities.

Who We Are

The Committee on U.S. Activities of Foreigners & Tax Treaties principally focuses on the U.S. federal income tax consequences of, and planning opportunities for, U.S. investments and U.S. activities by foreign individuals and entities and the repatriation of income and capital from the U.S. to those foreign persons. The committee is interested in bilateral income tax treaties and information exchange agreements between the U.S. and foreign nations and the competent authority assistance mechanisms in such treaties and agreements.

The Committee maintains a high level of timely and sophisticated panel programs at each of the three Committee meetings during the year. It sponsors task forces to address U.S. tax policy issues affecting foreign corporations investing in the U.S. and nonresident, non-citizen individuals. The Committee prepares timely comments in connection with anticipated tax legislation and proposed regulations.

Stay in Touch with Your Committee: Listserv and Hivebrite

Each Tax Section committee has a mailing list (listerv) and a Hivebrite community. Information about and links to both are below. 

Listserv

Committees share news, events, and updates through a dedicated committee listserv. As a committee member, you are welcome and encouraged to share resources, events, or ask questions to fellow committee members that are directly relevant. The listserv email address can be found below. You are automatically added to the listserv and will receive email notifications when you join a committee.   Learn more about managing your committees.

Click the link above to view the committee listserv email address. Note: you must be logged in and a Section Member to view the address.

Hivebrite

In addition to listserv, each committee has a Hivebrite community. Here, committees can share meeting materials or recordings, committee newsletters, and more. All Tax Connect discussion posts have been moved over to the committee's Hivebrite community

More Resources

Listserv Etiquette

A full FAQ and How to for using listserv is available here. Here are the basic dos and don'ts of using a committee listserv. The committee listserv email address is available above. Note: you have to be logged in and a Section member to view it.

  • Do reply to the listerv with substantive responses (please email “thank you” emails to the individual).
  • Do utilize the member directory to send private messages or individual messages.
  • Do reach out to Tax Staff if you have questions or issues with the community or listerve.
  • Do refer to the FAQ pages for specific problems or concerns.
  • Don’t reply all asking to unsubscribe, please follow the instructions to leave the committee.
  • Don’t share the listserv email outside of the committee.
  • Don’t post commercial messages.

Join the Committee

This committee is open to all Tax Section members. To join click here and then click Join Committees or follow the detailed steps below. A more detailed committee help page is available here. Not a Section Member? Join today!

  1. Click Log In in the upper right corner of this website.
  2. Log in to your My ABA account. If you do not remember your email address or password, click Need Help Logging In? and follow the instructions.
  3. Once you are logged in, click 'Hi Your Name' in the upper right then click My ABA.
  4. On the My ABA Dashboard page, click on Manage Memberships (a button toward the right with a right arrow).
  5. If you are a Section Member,  you will see Section of Taxation under Specialty Group Memberships & Committees, click Join Committees to the right. If you are not a Section member, consider joining the Section to access our committees.
  6. You will now see a list of Tax Section Committees. To join one, simply click Join next to the name of the committee. A check mark will appear to confirm you have joined. To leave a committee, simply click the check mark and you will see Join reappear indicating you are no longer a member of that committee.
  7. Joining a committee will automatically add you to the committee's listserv. Committees encourage member involvement through these committee listservs, other online platforms, and in-person at our meetings and events. 

Have a Question or Need Assistance? Contact Staff

If you have questions contact staff at the email addresses below and we will respond as soon as possible!