David G. Noren is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's Washington, D.C. office. He focuses his practice on international tax planning for multinational companies. David’s work in this area covers a wide range of both “outbound” and “inbound” issues, with particular focus on the “subpart F” anti-deferral rules, the application of bilateral income tax treaties, and the treatment of cross-border flows of services and intellectual property rights under transfer pricing and other rules.
Prior to joining the Firm, David served for nearly five years as legislation counsel to the Joint Committee on Taxation in the U.S. Congress, where he advised the House Ways & Means Committee, the Senate Finance Committee, and other members of Congress on proposed international tax legislation. He played a major role in the development of several international tax bills, including those culminating in the American Jobs Creation Act of 2004. He also advised the Senate Foreign Relations Committee on the review and ratification of several tax treaties and protocols, carried out the international tax aspects of special investigations and studies requested by members of Congress, and assisted in the Joint Committee staff's review of large tax refunds in the international area.
Prior to working in Congress, David taught in the tax program at the New York University School of Law and practiced tax law in the Chicago office of a prominent law firm.
While in law school, David was an editor of the Harvard Law Review.
David is admitted to practice in the District of Columbia and Illinois and before the U.S. Tax Court and the U.S. District Court for the Northern District of Illinois.
Education
- Harvard Law School, J.D. (magna cum laude), 1996
- Stanford University, A.B. (with distinction), 1993
