L.G. "Chip" Harter

L.G. "Chip" Harter

Senior Policy Advisor, PwC

L.G. “Chip” Harter:  L.G. "Chip" Harter is a senior policy advisor to PwC. He served the Department of the Treasury as Deputy Assistant Secretary of Tax Policy for International Tax Affairs from September 2017 through November 2020. As Deputy Assistant Secretary for International Tax Affairs, Mr. Harter was responsible for all international tax matters at Treasury.  He played a central role in representing the Treasury in the legislative process for the Tax Cuts and Jobs Act (TCJA), which was signed into law in December 2017.  Mr. Harter then led the development and issuance of an integrated set of regulations to implement the new international provisions of the TCJA, including regulations to implement the Global Intangible Low Tax Income (GILTI) regime, the Base Erosion Anti-Avoidance Tax (BEAT), and the Foreign Derived Intangible Income (FDII) regime.

Mr. Harter also represented the United States in tax negotiations at the Organisation for Economic Cooperation and Development (OECD).  At the OECD, he led the efforts to revise long-standing international tax rules that provide for the allocation of taxing rights over multinational businesses, representing the United States in negotiations over the designs of the Pillar 1 and Pillar 2 proposals.

In recognition of these services, Mr. Harter was awarded the Treasury Medal. Prior to joining the Treasury, Mr. Harter served for 18 years as a principal in the Washington National Tax Service of PwC.  Prior to joining PwC, Mr. Harter served 18 years, first as an associate and then as a partner, with the international law firm of Baker& McKenzie.  He is a member of the District of Columbia Bar.

Click to play: Making Sense of Significant Potential Tax Reforms: From Global Minimums to Personal Estates

Making Sense of Significant Potential Tax Reforms: From Global Minimums to Personal Estates

Chicago Lawyers Chapter and Regulatory Transparency Project

A sharply divided Congress is facing significant challenges in order to raise revenue and meet...