Andrew Naughton
Andrew advises clients on the international tax aspects of cross-border transactions, including mergers and acquisitions and internal restructurings.
Prior to joining the firm, Andrew served as an attorney in the IRS Office of Chief Counsel (International), where he led both regulatory and controversy-based projects relating to foreign tax credits, anti-deferral regimes, sourcing of income and deductions, and repatriation of foreign profits.

Speaking Engagements

  • Speaker, Foreign Tax Credit & Subpart F Developments and Planning, PLI International Tax Issues, September 2023

Qualifications

Admissions

Massachusetts, 2021

District of Columbia, 2026

Courts

U.S. Tax Court, 2026

Academic

B.A., magna cum laude, Georgetown University, 2008

Ph.D., English Literature, Brown University, 2016

J.D., magna cum laude, University of Richmond, 2021

LL.M., Taxation, Georgetown University Law Center, 2024
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.