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Joan C. Arnold

Joan C. Arnold is a partner with Pepper Hamilton LLP, resident in the Philadelphia office, where she is the chair of the Tax Practice Group, and focuses her practice on federal and international income tax. Ms. Arnold has more than 30 years of significant experience in domestic and cross border M&A, and corporate international tax counseling, including substantial tax experience in the private equity arena.

Ms. Arnold is the vice chair of the American College of Tax Counsel, and vice president and a member of the executive committee of the U.S. Branch of the International Fiscal Association.

In Philadelphia, Ms. Arnold is president of the Philadelphia Tax Conference. In Washington D.C., she is on the executive committee of the George Washington/IRS Annual International Tax Institute.

Ms. Arnold is listed in The Best Lawyers in America and was named the Philadelphia Best Lawyers Tax Lawyer of the Year for 2010. She was selected for inclusion on the 2014 Pennsylvania Super Lawyers list and also is listed in The International Who’s Who of Corporate Tax Lawyers, The International Who’s Who of Business Lawyers and Who’s Who Legal International – Corporate Tax 2013.

Ms. Arnold is a frequent speaker at tax conferences. Her recent speaking engagements include:

  • “International Update,” Tax Executives Institute, Penn State Great Valley Campus, Malvern, PA (April 22, 2014)
  • “Interaction Among Policy, Legal and Enforcement – Where Will International Tax Enforcement be in 10 Years?” (co-chair) American Bar Association’s 2nd Annual International Tax Enforcement Conference, Washington, DC (March 18, 2014)
  • “Reportable Transaction & Foreign Asset Reporting Penalties” (panelist), Practising Law Institute’s “Nuts and Bolts of Tax Penalties 2014: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties,” New York, NY (March 10, 2014)
  • “FATCA for Non-Bank U.S. Companies” (chair), 24th Annual Philadelphia Tax Conference, Philadelphia, PA (November 6-7, 2013)
  • “FATCA Overview for Non-U.S. Banks with U.S. Branches” Institute of International Bankers Phone Conference (April 30, 2013)
  • “Issues in International Joint Venture and Partnership Planning: Does Check the Box Cure All Ills?” Tax Executives Institutes, Partnership Taxation: Fundamental Issues and Critical Considerations, San Diego, CA (February 21, 2013)
  • “Inbound Mergers and Acquisitions: Recent Trends and Considerations,” American Bar Association’s Section of Taxation 2013 Midyear Meeting, Orlando, FL (January 25, 2013)
  • “Mobile Executives: Crossing the Border and Creating Jurisdiction to Tax,” The George Washington University Law School/IRS, 25th Annual Institute on Current Issues In International Taxation, Washington, DC (December 7, 2012)
  • “Tax Strategies – 2012 Cross-Border Acquisitions,” Practicing Law Institute’s Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2012, Chicago, IL (November 7, 2012)
  • “Tax Strategies – 2012 Cross-Border Acquisitions,” Practicing Law Institute’s Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2012, New York, NY (October 11, 2012)
  • “Update: Foreign Persons Investing in the U.S. through Funds,” American Bar Association, Section of Taxation, U.S. Activities of Foreigners and Tax Treaties, American Bar Association’s 2012 Joint Fall CLE Meeting, Boston, MA (September 14, 2012)
  • “FATCA: What it Means to Latin American Investors,” 5th Annual U.S. – Latin America Tax Planning Strategies, Miami, FL (June 13, 2012)
  • “International Joint Venture Issues-Outbound and Inbound General Joint Venture Tax Issues and Check-The-Box Planning,” PLI Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances 2012, Chicago, IL (May 12, 2012)
  • “The Far Reaching Impact of FATCA Across Borders and Across Industries,” American Bar Association Tax Section 2012 Midyear Meeting, New Orleans, LA (February 18, 2012)
  • “Partner vs. Partnership: What Matters in the International Context,” GW/IRS 24th International Tax Institute, Washington, DC (December 16, 2011)
  • “FATCA: Its Impact on the Private Equity Industry,” Private Equity Tax Presentation, SJ Berwin, London, England (December 6, 2011)
  • “Going International Doing Business in China and India – Tax Issues When Expanding Into India and China,” 22nd Annual Philadelphia Tax Conference, Philadelphia, PA (November 17, 2011)
  • “Corporate Tax Update,” Heart of America Tax Institute, Kansas City, MO (November 3, 2011)
  • “FATCA Issues for U.S. Companies, FBAR Issues for U.S. Companies and Employees,” Tax Executives Institute National Conference, San Francisco, CA (November 1, 2011)
  • “The Foreign Account Compliance Tax Act (FATCA) and Its Implementation,” IFA 2011 Joint U.S.-UK IFA Branch/CIOT Meeting, London (September 9, 2011)
  • “Tax Issues for Companies at (or near) Commercialization,” 2011 ABFO National Conference, Seattle, WA (June 1, 2011)
  • “Taxation of Partnerships and Joint Ventures – International Update,” PLI, Chicago, IL (May 12, 2011)
  • “§956: Financing the Global Corporation,” TEI Houston Chapter 23rd Annual Tax School, Houston, TX (March 3, 2011)
  • “Preparing the MNC for FATCA Compliance,” IFA USA Annual Meeting, Atlanta, GA (February 25, 2011).

Before entering private practice, Ms. Arnold was vice president, associate general tax counsel for Citicorp, a full-time faculty member at Rutgers University School of Law – Camden, and a consultant in international tax to KPMG Peat Marwick in its national office.



Education
B.A. 1975 Wagner College
J.D. 1978 Villanova University School of Law
LL.M. 1983 New York University School of Law


Bar Admissions
Admitted to practice in Pennsylvania, Massachusetts and New York

Joan C. Arnold
Partner
Phone: 215.981.4362
Fax: 215.981.4750
arnoldj@pepperlaw.com
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Office(s)
Philadelphia

Practice Area(s)
Canadian
Employee Benefits and Executive Compensation

French Desk
Funds Services

Independent Contractor Compliance Practice
International

Investment Funds Industry Group
Italian Desk

Private Equity
Tax

U.S.-India


Articles


International Update (PowerPoint)

FATCA – It’s Here, It’s Not Going To Be Delayed and Action May Be Needed by April 25, 2014. Is Your Fund Ready?


FATCA Withholding and Reporting Deferred for Six Months

As Foreign Banks May Disclose U.S. Depositors, Foreign Account Holders Should Consider IRS OVDI Program


Understanding FATCA

Do Not Forget – FBAR Forms Are Due by June 30, 2012


Conversational FATCA for Funds

The Far Reaching Impact of FATCA Across Borders and Across Industries


FATCA: Its Impact on the Private Equity Industry

Certain FBAR Filings Deferred until June 30, 2012


Significant Changes to FBAR Filing for Employees of Public Companies Applicable to 2010 Filings

Preparing to File Report of Foreign Financial Accounts by June 30, 2011


Preparing Your Company for FATCA

Splitting Foreign Tax Credits – the Last Three Weeks of December


HIRE Act Focuses on Disclosure and Reporting by Foreign Financial Institutions

LLCs: Tax Transparent or Tax Opaque?


Reporting of Uncertain Tax Positions on the Tax Return

Acquiring a Foreign Corporation – An Outline of Key Tax Considerations for U.S. C Corporations


Victims of Madoff Scheme Should Plan for Tax Implications of Losses

New Bailout Legislation Contains Several Key Tax Provisions


Expansion of Short-Term Financing Exception to Section 956

Carried Interest Legislation: Cross-Border Consequences


'Carried Interests, Part 1' Hearing

House Democrats Introduce Bill to Tax Carry at 35 Percent


Senate Bill Calls for Tax on Publicly Traded Carry Partnerships

Clubs Are Trumps: Making Club Deals Work


Foreign Bank Accounts and Multinational Corporations – Are You Reporting Correctly?

Cross-Border Cross Licensing - The IRS Speaks


Have You Spoken to Your Accounts Payable People Lately?

Service Gives New Meaning to 'Meaningless Gesture' Doctrine for 'All Cash D Reorganizations'


Rethinking the Use of a Corporate Holding Company for Preferred/Common Investments

Lending v. Investing in Securities - the IRS is Interested!


To Step or Not to Step

Definition of a Liability at the Forefront of Court Decisions: Klamath & Coltec


Highlights of the Tax Increase Prevention and Reconciliation Act of 2005

Capitalization and Its Impact on Management Compensation


Extension of Time to Clean Up Withholding Taxes

Changing World of Tax Advice - Circular 230


A Guide to Listed Transactions

Creating a Plan for Foreign Earning Repatriation


New Law Provides Tax Breaks for Domestic Production Activities

Guidance on Japanese Withholding Taxes Under New U.S.-Japanese Tax Treaty - Effective July 1, 2004


Gone Are the Tax Confidentiality Waivers

Non-U.S. Persons and the Sale of U.S. Real Estate


Ethical Issues in Cross-Border Taxation

New IRS Rules Affect Private Placement Memoranda, Letters of Intent and Agreements


New Jersey Corporate Taxes and You: Not Perfect Together

Planning for an IPO: Issues of Taxes and Timing


IRS Ruling Provides Some Flexibility for REIT Spin-Offs

Tax Planning For IPOs - What To Do Before Going Public: Part I of VI


Tax Planning For IPOs - What To Do Before Going Public: Part II of VI

Tax Planning For IPOs - What To Do Before Going Public: Part III of VI


Tax Planning For IPOs - What To Do Before Going Public: Part IV of VI

Tax Planning For IPOs - What To Do Before Going Public: Part V of VI


Tax Planning For IPOs - What To Do Before Going Public: Part VI of VI


Articles


The Madoff Scandal: Implications and Next Steps


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