Practice Focus

Education

Northwestern University School of Law, LL.M., Taxation, with honors, 2010

University of Illinois College of Law, J.D., magna cum laude, 2007

Northwestern University, B.A., History and International Studies, 1999

Admitted

Illinois

Christie Galinski is an associate in Chapman and Cutler’s Taxation Department. Christie represents taxpayers and exempt entities in connection with a wide variety of transactional tax issues, tax compliance issues, and tax controversies with a concentration on finance and investment.

Prior to joining the firm in 2012, Christie served as a international tax senior associate at Ernst & Young and as a tax associate at the law firm of Winston & Strawn LLP.

She provides formal and informal tax advice regarding various transactions and tax planning issues, with a focus on finance, including:

  • Cross border tax issues (Subpart F income inclusions, 956 investments in US property, backup withholding, FATCA, cross-border withholding taxes, tax treaties)
  • Regulated Investment Companies (RICs)
  • Real Estate Investment Trusts (REITs)
  • Formation and taxation of different types of entities (grantor trusts, disregarded entities and partnerships)
  • State and foreign tax law
  • Mergers and acquisitions (taxable asset and stock purchases; tax-free reorganizations under Code Sections 368 and 351) 
  • Financial transactions (securitizations, credit agreements and private placements)
  • Tax-Exempt Organizations
  • 2017 Tax Reform

Christie also dedicates her time to pro bono legal work. She was honored with Chapman and Cutler's 2016 Pro Bono and Volunteer Achievement Award for her work assisting community-based not-for-profit organizations with their 501(c)(3) applications.

Publications

  • Co-Author, "Classification of Exempt Organizations under U.S. FATCA, U.K. IGA and OECD CRS," Journal of International Taxation. August 2018. 
  • Co-Author, "Energy Provisions in the Bipartisan Budget Act of 2018," Pratt's Energy Law Report. July/August 2018.
  • Co-Editor, "International Legal Developments Year in Review: 2017, International Tax," The Year in Review. Volume 52, 2018.
  • Author, "New US Withholding on Sales of US Partnership Interests By Non-US Partners," Global Tax Weekly. May 17, 2018. 
  • Co-Author, "IRS Blesses Stock Dividends from Certain RICs and REITs," Real Estate Finance Journal. Fall 2017.
  • Co-Editor, “International Legal Developments Year in Review: 2016, International Tax,” The Year in Review. Volume 51, 2017.
  • Co-Editor/Co-Author, "International Legal Developments Year in Review: 2015, International Tax," The Year in Review. Volume 50, 2016.
  • Co-Author, "Cross-Border Considerations for UCITS: U.S. Tax and Regulatory Concerns for Offering UCITS in the United States," CCH Global Tax Weekly. June 9, 2016.
  • Author, “Treasury Extends Embedded Loan Treatment to Non-Significant Non-Periodic Payments in Notional Principal Contracts,” CCH Global Tax Weekly. September 3, 2015.
  • Co-Author, "Resolving a Small Mistake with Big Potential Consequences," Taxation of Exempts. August 2015.
  • Co-Author, “Recent US Inversion Guidance Affects Financing of Cross-Border M&A,” CCH Global Tax Weekly. February 5, 2015.
  • Co-Author, “New REIT Ruling on Preferential Dividends Pulls Back from Prior Ruling,” Real Estate Taxation. Q1 2015.
  • Co-Author, “IRS Ruling Eases Restrictions on REITS with Multiple Classes of Stock,” Real Estate Taxation. Q4 2014.
  • Co-Author, “Benefits and Burdens of Ownership Still Govern True Lease Characterization,” Real Estate Taxation. Q4 2013.
  • Co-Author, “A Closer Look, Overview of OECD BEPS Action Plan,” CCH Global Tax Weekly. November 21, 2013.
  • Co-Author, “Sourcing Services Income in a Market-Based System,” CCH Global Tax Weekly. October 17, 2013.
  • Co-Author, "Distressed Debt and the US Original Issue Discount Rules: An Intricate Web for the International Investor," Derivatives & Financial Instruments. 4.15. July/August 2013.
  • Co-Author, “The Substance Of Credibility: The US Supreme Court Finds the UK Windfall Tax Creditable,” CCH Global Tax Weekly. July 18, 2013.
  • Co-Author, “2012 Rulings Help Define REIT Qualifying Income,” Real Estate Taxation. Q2 2013.
  • Co-Author, “FATCA Final Regulations: Modifications from the Proposed Regulations,” CCH Global Tax Weekly. March 21, 2013.
  • Co-Author, “Clarification of the Meaning of ‘Beneficial Owner’ in the OECD Model Tax Convention,” CCH Global Tax Weekly. February 21, 2013.
  • Co-Author, “International Affiliated Groups, FATCA and Intergovernmental Agreements,” CCH Global Tax Weekly. January 24, 2013.

Presentations

  • Co-Presenter, "How the 2017 Tax Reform Act May Impact Private Clients and Private Client Services—Lending, Investments & Trusts Structures," May 2, 2018. 
  • Co-Presenter, "Cross-Border Cash Pooling Arrangement (U.S. Tax Issues)," May 10, 2017.
  • Co-Presenter, "An Introduction to BEPS," September 29, 2016.
  • Co-Presenter, "Business of Lending: A Tax Perspective," August 18, 2016.
  • Co-Presenter, "Current Tax Issues in Cross-Border Lending," May 11, 2016.
  • Presenter, “Classification of Entities for FATCA Purposes and Why Do We Care,” September 8, 2015.
  • Co-Presenter, “Tax Issues for Transactional Lawyers,” August 5, 2015.
  • Co-Presenter, “Tax Issues on Formation and Liquidation of Entities,” October 14, 2014.
  • Co-Presenter, “Tax Issues in Non-Mortgage Securitizations,” September 25, 2014.
  • Co-Presenter, “RICs and Grantor Trusts: A Comparison of Qualification Requirements, Tax Treatment and Reporting Rules,” September 17, 2014.
  • Co-Presenter, “REITs, REMICs, and Taxable Mortgage Pools,” August 12, 2014.
  • Co-Presenter, “FATCA 101: The Foreign Account Tax Compliance Act,” May 8, 2013.