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Samuel Pollack

Partner
Baker & McKenzie LLP

Biography

Sam Pollack is a partner in the Firm’s Global Tax Practice Group in Chicago. He provides domestic and international tax planning advice for corporations and pass-through entities.

Practice Focus

Sam advises US, non-US and multinational clients on an array of US federal income tax matters. He has extensive experience in tax matters related to corporate M&A and restructuring, sourcing and foreign tax credit planning, and tax structuring for multinational businesses. He also regularly advises on tax matters related to private equity funds, tax credits and real estate transactions. Sam also has extensive experience advising clients in the pharmaceuticals and medical device industries on tax matters related to joint ventures, carve-outs, collaborations and license agreements. Sam is a published author and frequent speaker on a range of US federal income tax topics and is an Adjunct Professor at the Northwestern Pritzker School of Law, where he teaches a course on controlled foreign corporations.

Admissions

  • Illinois~United States (2013)

Education

  • University of Illinois (J.D., summa cum laude, Order of the Coif) (2013)
  • Ohio State University (B.A., summa cum laude) (2008)

Languages

  • English
  • Hebrew

Publications

  • Author, "Considerations for U.S. Multinationals if Pillar II Happens Before U.S. International Tax Reform," Tax Management International Journal, 51 Tax Mgmt. Int'l J. No. 6, June 2022

  • Author, "Consistently Special," Tax New and Developments Newsletter, April 2022 Volume XXII, Issue 4

  • Co-author, "Choosing a Branch or Subsidiary for Overseas Expansion," Law360, April 2021

  • Co-author (with Julia Skubis Weber and Stewart Lipeles), “Direct, Indirect, or Barely Connected—Rev. Proc. 2019-40 Provides Limited Relief to U.S. Persons Surprised by CFC Ownership,” CCH Incorporated, January 2020

  • Co-author (with Richard Lipton, Leah Gruen and Samuel Grilli), "The 'State of the Art' in Like-Kind Exchanges - 2019," Journal of Taxation, February 2019

  • Co-author (with John D. McDonald and Stewart R. Lipeles), "Treasury Finalizes Regulations Under Code Secs. 954 and 956," CCH Incorporated, May 2017

Baker & McKenzie LLP is a Limited Liability Partnership organized under the laws of the State of Illinois (USA) and is a member of Baker & McKenzie International, a Verein organized under the laws of Switzerland.