Insights and Analysis
AI-washing – when AI hype becomes a litigation risk
Caroline Koo
Senior Associate Corporate & Finance
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Overview
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Experience
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Credentials
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Insights and events
Caroline Koo focuses her practice on the federal income tax aspects of a wide range of domestic and cross-border transactions, particularly in the real estate industry.
Caroline regularly advises clients on the U.S. tax considerations associated with commercial transactions, including those involving real estate investment trusts (REITs), qualified opportunity zones, capital markets transactions and IPOs, mergers and acquisitions, joint ventures, reorganizations, financings, and foreign investment in U.S. real estate.
Prior to joining Hogan Lovells, Caroline was an attorney in the Financial Institutions and Products Division of the Internal Revenue Service (IRS) Office of Chief Counsel, where she drafted guidance on the taxation of complex financial transactions. Before joining the IRS, Caroline was an associate at another global law firm and also served as a law clerk to the Honorable Ronald L. Buch of the United States Tax Court.
Credentials
Education
- J.D., Georgetown University Law Center
- LL.M. in Taxation, Georgetown University Law Center
- B.A., University of Southern California
Bar admissions and qualifications
- District of Columbia
- New York
- California
News
Press releases
16 April 2026
Events
Sponsorships and Speaking Engagements
24 - 26 March 2026