Christine Ballard

Christine Ballard

Christine  Ballard}

Partner
CPA
National Tax — International

christine.ballard@mossadams.com | 408-558-4338

  

Bio

Chris has been practicing public accounting since 1988, beginning her career in the federal tax group and specializing in international tax planning and compliance for inbound and outbound businesses. She assists venture-backed companies and their investor groups in designing tax efficient holding structures. Chris has extensive experience with Subpart F issues, export incentives, cash planning, and treaty planning. She works closely with internal accounting and tax teams with respect to international tax needs, implementing and monitoring transfer pricing strategies, conducting due diligence reviews, and establishing global service platforms.

Chris has worked with clients in several industries, including manufacturing, consumer products, and technology, and has experience with public, private equity, and closely held ownership groups. She serves as the firm’s Latin America tax services liaison, ensuring seamless global relationships for clients.

Selected Publications

  • "Comment Letter: Treatment of Shareholders of Certain Passive Foreign Investment Companies" (American Institute of Certified Public Accountants, May 2014)

Selected Speaking Engagements

  • IC-DISCs as a Tax Arbitrage and Wealth Transfer Strategy
    (Royse University Webcast, August 2016)
  • IC-DISC, Exporting Businesses: Tax Planning Opportunities for Businesses and Individuals
    (Society of Trust and Estate Practitioners, Silicon Valley, June 2016)
  • IC-DISC Workshop
    (Bloomberg Bureau of National Affairs, December 2015)
  • Best Practice in W8, W7, FACTA, W2 and Other Administrative Forms
    (Tax Executives Institute Tax Conference, June 2015)
  • Foreign Tax Witholding Guide – High Level Overview: Chapter 3 and Chapter 4 Witholding Regimes
    (American Institute of Certified Public Accountants Webcast, October 2014)
  • Don’t Get Caught Unprepared: What U.S. Payers Need to Know about FATCA Withholding
    (American Institute of Certified Public Accountants Webcast, August 2013)
  • IRC Section 6038D: Specified Foreign Financial Asset Reporting: When is Form 8938 Required in 2011 Individual Income Tax Returns?
    (American Institute of Certified Public Accountants Webcast, March 2012)

Professional Affiliations

  • Chair, Passive Foreign Investment Company Task Force, American Institute of Certified Public Accountants
  • Former Chair, International Tax Technical Resource Panel, American Institute of Certified Public Accountants
  • Member, American Institute of Certified Public Accountants
  • Member, California Society of Certified Pulic Accountants
  • Member, Tax Reform Task Force, American Institute of Certified Public Accountants

Education

  • BS, accounting, Santa Clara University
  • MS, taxation, Tulsa University

Locations

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