Enrica Ma is a Principal in the National Tax practice at Ernst & Young LLP in Washington, D.C. She advises multinational corporations on complex U.S. and international tax matters, with a practice focused on cross-border acquisitions and divestitures, internal restructurings, intellectual property planning, supply chain planning, and tax-efficient repatriation strategies. Enrica regularly counsels clients on the international tax provisions enacted under the Tax Cuts and Jobs Act of 2017, including foreign tax credits, expense apportionment, BEAT, FDII, and GILTI planning. She also has significant experience advising pharmaceutical, medical device, and life sciences companies on corporate and international tax issues, including licensing and collaboration transactions.