Michael Plowgian is a principal in the International Tax group of KPMG LLP's Washington National Tax practice. He advises multinational corporations on U.S. international tax aspects of their structures, operations and transactions. He specializes in consulting and advising on issues relating to international tax policy, expense allocation, the source of income rules, foreign tax credits and subpart F, U.S. taxation of international income.
Prior to joining KPMG, Michael was a senior advisor on Base Erosion and Profit Shifting (BEPS), at the Organisation for Economic Co-operation and Development (OECD). In that role, he helped lead the OECD work on BEPS and worked with policymakers from OECD and G20 countries to develop the Action Plan on BEPS. He was also involved in the ongoing work of the OECD and G20 to establish a single global standard for automatic exchange of information based on FATCA.
Michael is a frequent speaker and moderator at conferences on U.S. international tax issues, including BEPS and FATCA. He is also the co-author of the BNA Tax Management Portfolio on U.S. Taxation of Foreign Investment in U.S. Real Estate, and has published several articles on U.S. taxation.
Michael has a JD degree from the Harvard Law School; a master of arts degree in law and diplomacy from Tufts University – Fletcher School of Law and Diplomacy, in which he specialized in international law and international finance; and a bachelor of arts degree in philosophy, politics and economics from Denison University. He is a member of the District of Columbia Bar Association.