Layla J. Asali

Layla J. Asali practices in a broad range of federal income tax matters, with an emphasis on the taxation of cross-border transactions and business activities. She advises U.S.-based and foreign-based multinational clients on international tax issues, including mergers and acquisitions, intellectual property transactions, supply chain planning, and financings.

In addition to her consulting practice, Layla has experience representing clients before the Internal Revenue Service (IRS) National Office in obtaining favorable private letter rulings and resolving federal income tax controversies at the audit level and at IRS Appeals. She has also represented clients before the U.S. Department of the Treasury on regulatory and policy matters.

Layla was described by clients in Chambers USA as "a trusted advisor with extensive tax knowledge and expertise" and "a great tax lawyer, brilliant, extremely smart and thoughtful and good at solving the puzzle and finding the answers." A commentator in Chambers USA said, "she is one of the preeminent international tax folks nationwide." Layla is a frequently sought speaker on international tax matters and is an authority on the international tax provisions of the Tax Cuts and Jobs Act (TCJA), including the global intangible low-taxed income (GILTI) regime, foreign tax credits, the base erosion and anti-abuse tax (BEAT), and the deduction for foreign-derived intangible income (FDII). She has published articles in journals, including BNA Tax Management International Journal, BNA Tax Management Memorandum, the CCH International Tax Journal, and Tax Notes International. Layla is the former Chair of the DC Bar Taxation Community, and she currently serves as Vice Chair of the American Bar Association's Foreign Activities of U.S. Taxpayers (FAUST) Committee. She has been named one of International Tax Review's Women in Tax numerous times.