Libin Zhang is a partner at Roberts & Holland LLP. He works on a variety of matters relating to corporations, real estate, and international taxation. Recent publications include:

• “Direct Foreign Tax Credit and GILTI: The Curious Incidence of the Credit That Was Not Cut,” Tax Mgmt. Int’l Journal (April 13, 2018).
• “The End of Eternity: Anomalies in Transition to Territoriality,” Tax Notes (April 30, 2018).
• “Marginal Income Tax Rates of the Passthrough Business Deduction,” Tax Notes (May 21, 2018).
• “To the Frying Pan: New Virtues of Subpart F Income Over GILTI,” Tax Notes (July 2, 2018).
• “Qualified Opportunity Zones: Hot Tubs and Other Hot Topics,” Tax Notes (August 6, 2018).