Practice Focus


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



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.

Her experience includes preparing and editing detailed macro- and micro-step plans for complicated international transactions. She has also researched tax law and drafted articles, opinions, and memoranda regarding various international and domestic tax planning issues, including:

  • Backup withholding
  • State taxes
  • Taxes imposed by non-U.S. jurisdictions
  • Withholding payments on cross border payments
  • Tax treaties
  • Foreign tax credits
  • Debt/equity analyses
  • Constructive dividend treatment
  • Outbound transfers under Code Section 367
  • Subpart F income inclusions
  • Elections to be disregarded from a U.S. tax perspective
  • Contributions to capital under Code Sections 351 and 304
  • Reorganizations under Code Section 368
  • Securitizations
  • RICs and REITs
  • Credit agreements
  • Note purchase agreements

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.


  • 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.
  • Co-Author, "Resolving a Small Mistake with Big Potential Consequences," Taxation of Exempts. August 2015.
  • 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, “2012 Rulings Help Define REIT Qualifying Income,” Real Estate Taxation. Q2 2013.
  • Co-Author, “Benefits and Burdens of Ownership Still Govern True Lease Characterization,” Real Estate Taxation. Q4 2013.
  • Co-Author, “IRS Ruling Eases Restrictions on REITS with Multiple Classes of Stock,” Real Estate Taxation. Q4 2014.
  • Co-Author, “New REIT Ruling on Preferential Dividends Pulls Back from Prior Ruling,” Real Estate Taxation. Q1 2015.
  • Co-Author, “International Affiliated Groups, FATCA and Intergovernmental Agreements,” CCH Global Tax Weekly. January 24, 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, “FATCA Final Regulations: Modifications from the Proposed Regulations,” CCH Global Tax Weekly. March 21, 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, “Sourcing Services Income in a Market-Based System,” CCH Global Tax Weekly. October 17, 2013.
  • Co-Author, “A Closer Look, Overview of OECD BEPS Action Plan,” CCH Global Tax Weekly. November 21, 2013.
  • Co- Author, “Recent US Inversion Guidance Affects Financing of Cross-Border M&A,” CCH Global Tax Weekly. February 5, 2015.
  • Author, “Treasury Extends Embedded Loan Treatment to Non-Significant Non-Periodic Payments in Notional Principal Contracts,” CCH Global Tax Weekly. September 3, 2015.


  • 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.
  • Co-Presenter, “FATCA 101: The Foreign Account Tax Compliance Act,” May 8, 2013.
  • Co-Presenter, “REITs, REMICs, and Taxable Mortgage Pools,” August 12, 2014.
  • Co-Presenter, “RICs and Grantor Trusts: A Comparison of Qualification Requirements, Tax Treatment and Reporting Rules,” September 17, 2014.
  • Co-Presenter, “Tax Issues in Non-Mortgage Securitizations,” September 25, 2014.
  • Co-Presenter, “Tax Issues on Formation and Liquidation of Entities,” October 14, 2014.
  • Co-Presenter, “Tax Issues for Transactional Lawyers,” August 5, 2015.
  • Presenter, “Classification of Entities for FATCA Purposes and Why Do We Care,” September 8, 2015.