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Neha Rastogi

Associate

E.  rastogi@ruchelaw.com
T.  212.755.3333 x 131

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Practice

Neha Rastogi is known for her thorough and professional approach to international tax matters. At Ruchelman, Neha regularly advises domestic and foreign clients on a broad area of tax-efficient structuring. She has authored numerous articles for Insights, the international tax journal published by Ruchelman. Recent assignments include advising a European corporation in the financial services space on required due diligence and U.S. tax compliance incident to the sale of a portfolio of domestic and foreign investment funds, advising a U.S. taxpayer on the hurdles to overcome in order to rescind a contract without recognizing adverse U.S. tax consequences, and advising a resident of a European country on methods to establish the equivalent of a lifetime trust for the benefit of his U.S. family members while navigating applicable European and U.S. tax rules.

Before joining the firm, Neha qualified as a member of the Institute of Chartered Accountants of India and worked at a leading tax law firm based in New Delhi.


Qualifications

Education

  • LL.M. — New York Law School
  • LL.B. — University of Delhi

Bar Admissions

  • New York
  • Delhi, India

Licenses

  • The Institute of Chartered Accountants of India — C.A. (2009)

Languages

  • English
  • Hindi

Affiliations

Current

  • Institute of Chartered Accountants of India
News
Ruchelman P.L.L.C. Celebrates 30 Years
Neha Rastogi Called to the New York Bar
Congratulations Neha Rastogi – The Bar Exam Is in Your Past
4th Annual: Inside the Global Tax Practice
Insights
French Life Insurance “101” – For U.S. Persons, Run Away
French Life Insurance “101” – For U.S. Persons, Run Away
Unravelling of the Matryoshka Doll – Impact of the C.T.A. on entities having nexus to the U.S.
Unravelling of the Matryoshka Doll – Impact of the C.T.A. on entities having nexus to the U.S.
Did You Just Manifest the Opposite of What You Wanted - (IN)Ability to Use G.I.L.T.I. Losses to Offset Gain
Too Bad To Be True – Code §§267A and 894(c) Signal the End for Cross Border Hybrids
Too Bad To Be True – Code §§267A and 894(c) Signal the End for Cross Border Hybrids
Late Filed Form 3520 – What Penalties to Expect and How to Respond
Late Filed Form 3520 – What Penalties to Expect and How to Respond
The More You Know, The More You Don't Know – U.S. Tax Issues on a Disposition of a Foreign Business
The More You Know, The More You Don't Know – U.S. Tax Issues on a Disposition of a Foreign Business
Rescission – Undoing a Transaction That Seemed Like a Good Idea at the Time
Rescission – Undoing a Transaction That Seemed Like a Good Idea at the Time
Taxation in India and the U.S.: Stages in the Life of a U.S. Owned Indian Company
Taxation in India and the U.S.: Stages in the Life of a U.S. Owned Indian Company
The 15 Most Important Questions That Should Be Asked When Estate Planning for a Foreign Parent with U.S. Children
The 15 Most Important Questions That Should Be Asked When Estate Planning for a Foreign Parent with U.S. Children
With Great Power (Control) Comes Great Responsibility – Form 5471 Category 4 Filer
With Great Power (Control) Comes Great Responsibility – Form 5471 Category 4 Filer
Final G.I.L.T.I. High-Tax Regulations and the Tested Unit: Would a Rose by Any Other Name Smell as Sweet?
Final G.I.L.T.I. High-Tax Regulations and the Tested Unit: Would a Rose by Any Other Name Smell as Sweet?
Heads I Win, Tails You (I.R.S.) Lose – Not Any More: Hybrid Dividends And Code §245A(e)
Heads I Win, Tails You (I.R.S.) Lose – Not Any More: Hybrid Dividends And Code §245A(e)
Variety Is the Spice of Life: Alternate Tax Structures for a U.S. Individual Disposing of Foreign Real Property
Variety Is the Spice of Life: Alternate Tax Structures for a U.S. Individual Disposing of Foreign Real Property
Same Same, But Different: Taxing a Sale of Indian Stock by a U.S. Person
Same Same, But Different: Taxing a Sale of Indian Stock by a U.S. Person
Domestic Partnerships Treated as Entities and Aggregates: New Approach for G.I.L.T.I. and Subpart F
Domestic Partnerships Treated as Entities and Aggregates: New Approach for G.I.L.T.I. and Subpart F
Preferred Yet Neglected — A Plea for Guidance on Redemptions of C.F.C. Preferred Stock in the Wake of U.S. Tax Reform
Preferred Yet Neglected — A Plea for Guidance on Redemptions of C.F.C. Preferred Stock in the Wake of U.S. Tax Reform
Is the 100% Dividend Received Deduction Under Code §245A About as Useful as a Chocolate Teapot?
Is the 100% Dividend Received Deduction Under Code §245A About as Useful as a Chocolate Teapot?
Peeling the Onion to Allocate Subpart F Income – This Will Make You Cry!
Peeling the Onion to Allocate Subpart F Income – This Will Make You Cry!
It’s Time for Cayman Shell Entities to Come Out of Their Shells and Show Economic Substance
It’s Time for Cayman Shell Entities to Come Out of Their Shells and Show Economic Substance
More Permanent Establishments: The Dwindling Preparatory and Auxiliary Activities Exception
More Permanent Establishments: The Dwindling Preparatory and Auxiliary Activities Exception
Insights Vol. 6 No. 2: Updates & Other Tidbits
Insights Vol. 6 No. 2: Updates & Other Tidbits
Mirror, Mirror, On the Wall, Which Is My Tax Home of Them All? – Foreign Students Face Dilemma in the U.S.
Mirror, Mirror, On the Wall, Which Is My Tax Home of Them All? – Foreign Students Face Dilemma in the U.S.
Qualified Business Income – Are You Eligible for a 20% Deduction? Part II: Additional Guidance
Qualified Business Income – Are You Eligible for a 20% Deduction? Part II: Additional Guidance
Insights Vol. 5 No. 8: Updates & Other Tidbits
Insights Vol. 5 No. 8: Updates & Other Tidbits
Insights Vol. 5 No. 6: Updates & Other Tidbits
Insights Vol. 5 No. 6: Updates & Other Tidbits
The F-1 Visa – Privileged U.S. Tax Status and How to Keep It
The F-1 Visa – Privileged U.S. Tax Status and How to Keep It
Investing in U.S. Real Estate on a (Possibly) Tax-Free Basis
Investing in U.S. Real Estate on a (Possibly) Tax-Free Basis
Changes to C.F.C. Rules – More C.F.C.’s, More U.S. Shareholders, More Attribution, More Compliance
Changes to C.F.C. Rules – More C.F.C.’s, More U.S. Shareholders, More Attribution, More Compliance
Insights Vol. 5 No. 1: Updates & Tidbits
Insights Vol. 5 No. 1: Updates & Tidbits
Modifications to the Foreign Tax Credit System Under the Tax Cuts and Jobs Act
Modifications to the Foreign Tax Credit System Under the Tax Cuts and Jobs Act