Larry Lemoine
Principal, International Tax
Larry Lemoine has more than 29 years of experience in tax planning and structuring of transactions for public and privately held clients. He is responsible for a broad range of French multinational and U.S.-based clients doing business as single entities or in joint venture and has extensive experience with a wide range of complex tax matters relating to his clients’ businesses. His current and past clients include leaders in the energy and technology industries.
Larry has advised on many transactions and provided both tax due diligence and tax structuring advice in several industries. For example, he has:
- Advised numerous foreign corporations on exposure to U.S. taxation stemming from their initial investment in the United States and recommended various tax-efficient structures and planning approaches by forming corporations and passthrough structures that match the needs of the corporation
- Advised numerous foreign corporations in the United States on improving administrative efficiency and reducing tax exposure by establishing client-specific corporate structures, including refinancing intercompany debt and reducing the number of legal entities
- Advised numerous foreign corporations on complex international tax issues, such as transfer pricing, interest expense related to earnings stripping and debt to equity calculation, and net operating loss utilization
- Assisted clients, using his extensive SFAS 109 experience, with preparing and reviewing provisions for French subsidiaries of U.S.-based groups and led several conversion projects for non-U.S. companies, converting their accounts from IFRS to US GAAP, and with FIN 48 implementation projects.
In addition to his work at KPMG, Larry has lectured on U.S. taxation for the Masters in Corporate Taxation program at Dauphine Université Paris. He is a member of the International Fiscal Association, French Branch, and has authored articles for Echanges and Echanges Internationaux. He is fluent in French and English.
Larry has a BS degree from Louisiana State University and a JD degree from Georgetown University Law Center.