Charles T. Plambeck

Adjunct Professor of Law

Curriculum Vitae

Areas of Expertise

  • Banking and Finance Law
  • International Business Transactions
  • International Law
  • Tax Law
  • Taxation-Federal
  • Taxation-Transnational

Biography

Charles T. Plambeck joined the Carolina Law faculty in the Spring of 2023 and serves as Adjunct Professor of Law. His professional, teaching and research interests focus on international taxation. Plambeck began concentrating in the field in 1988, when he joined the Office of the Chief Counsel of the IRS (International) within the United States Treasury Department. The deregulation of financial markets at the time led to an explosion of financial innovation and cross-border operations, and the recent passage of landmark tax legislation required new regulations to deal with these new transactions and activities. Plambeck was a primary author of regulations under IRC Section 988, governing foreign currency transactions. He also authored regulations dealing with cross-border derivatives transactions, U.S. branch operations of foreign banks, foreign tax credit calculations, and other guidance relating to international finance. Plambeck is the author of numerous articles on international taxation and a frequent speaker. His landmark 1990 article on the taxation of global trading set out the factual and intellectual framework for a new class of global financial activities. In 1995 he served as General Reporter to the International Fiscal Association’s international colloquium on the taxation of derivative financial instruments.  Plambeck attended Carolina Law where he was the executive editor of the International Law Journal. After law school and government service,  Plambeck was a partner at Caplin & Drysdale in Washington, D.C. His client base consisted of the leading financial institutions and multinational corporations. Plambeck went into banking in 1997 in London and New York. He currently is a Managing Director at Citigroup. In addition to his academic ties to Carolina Law, Plambeck supports the school in various ways, currently serving as President of the Law Foundation.

Education

  • University of North Carolina at Chapel Hill (A.B 1983, J.D. 1986