Beruflich Dokumente
Kultur Dokumente
Branch 6
ACC TEGE ACC ITA ACC Corp ACC PSI ACC Intl ACC GLS ACC F&M ACC PA
ACC International
Dep. Assoc. - Int'l Field Service & Litigation Dep. Assoc. - Strategic Int'l Programs Dep. Assoc. - Int'l Technical
Branch 1 Branch 2 Branch 3 Branch 4 Branch 5 Branch 6 Advance Pricing Agreement Program
Branch Chief: Elizabeth Karzon Branch Chief: Branch Chief Branch Chief: Branch Chief: Branch Chief: Director: Sean Foley
(202) 622-3880 Phyllis Marcus Barbara Felker Charles Besecky Jeffrey Dorfman Elizabeth Beck SPC: Craig Gilbert
STR: STR: STR: STR: STR: Secretary: Brenda Robinson
STR STR Valerie Mark Vacant Michael Frankel Paul Epstein Vacant (202) 874-4360
(Main Bldg.): (L’Enfant): (202) 622-3840 (202) 622-3850 (202) 622-3860 (202) 622-3870 (202) 874-1490
Ed Williams Ricardo Cadenas APA:BR1 APA: BR2 APA: BR3 APA: BR4
(202) 622-3880 (202) 874-1490 Carl Cooper Melissa Arndt Ken Allison Milton Cahn Ed Barret (West Coast)
Margaret Fung David Bergkuist Eliana Dolgoff# Kenneth Christman Chris Bello Branch Chief: Branch Chief: Branch Chief: Branch Chief:
Patty Bray David Alvarez Laurie Hatten-Boyd Richard Chewning Camille Evans Garrett Gregory John Breen Mindy Piatoff Joseph Baniewicz David Bowen Patricia McCarroll
Nina Chowdhry Bobby Burns Kate Hwa Ginny Chung Aaron Farmer Steven Jensen# Doug Giblen (202) 874-4360 (202) 874-4360 (202) 874-4360 (202) 874-4360
Amanda Ehrlich Mze Lew Jeff Vinnik Anne Devereaux# Ronald Gootzeit Shelia Ramaswamy Alexandra Helou
Grace Fleeman# Bill Lowrance Teresa Hughes Kay Holman John Rogers Peter Luedtke Lewis Brickates David Alvarez James Armitage
David Lundy Vijay Rajan Bethany Ingwalson Bob Lorence Anne Shelburne# Bree Ermentrout Walter Bottiny Mark Dean
Karen Rennie David Juster Mark Pollard Thomas Herring Kris Kim Mary Goode
Quarrie David Sotos Melissa Muhammed Russell Kwiat Dan Karen
Bill Yates Peyton Robinson Richard Thomas Nancy Kim
Paralegal: Leslie Rubinstein Martin Morris
Jackie Blackiston Carla Seebald Richard Osborne
Carolyn Ungar Joseph Rosenthal
Support: Support: Support: Support: Support: Support: Support: Robert Weissler Thomas Ralph
Marina Charles Tishaun Montue Vacant Carolyn Bazile Simoya Williams Jocelyn Robinson Vacant Support: Support: David Varley
Kimberly Clay Senita Smith
Branch
Subject Matter
Jurisdiction
Branch 1
• Tax Treaties Information Gathering &
Procedural Group
• Mutual Agreement
• Treaty Summons
Assistance
• Foreign document
• Pension requests
• Trusts/Estate & Gift • Treaty collection
• Expatriation • Central Withholding
• Transportation & Shipping Agreements
• Insurance Excise • Procedural Matters
• Branch Profits Tax • Tax Information Exchange
Agreements
Branch 2
• Withholding - 1441 (nonresident aliens) and 1442
(foreign corporations)
• Anti-deferral regimes
– Subpart F - 951-964
– Passive Foreign Investment Companies (PFIC) - 1291-1298
– Foreign Personal Holding Companies (FPHC) - 551-558
• Conduit rules of 7701(l)
• Contract manufacturing
• Taxation of US citizens/residents living abroad - 911-913
• International boycott factor - 999
• Related information returns - 6038, 6041-6050P
Branch 3
• Foreign tax credits
• Earnings and profits
• Allocation & apportionment of expenses –1.861-8
• Source rules for personal property sales - 865
• Source rules for income wholly within or without
U.S. under 861-862
• Foreign government & international organizations
• Definition of resident alien and nonresident alien
under 7701(b)
Branch 4
• Corporations – Subch. C including 1504(d)
• Partnerships & foreign partner’s share of
effectively connected income under 864(c)
• Business trusts - including 1057, 1491
• Dual consolidated losses - 1503(d)
• US real property interests – 897 disposition &
1445 withholding
• Related information returns - 6031, 6038B, 6046A
Branch 5
• Banking - including effectively connected income
under 864 (c) & 163(j) debt interest
• Financial products
• Insurance
• Currency
• Debt equity
• Sham, economic substance, step transaction
• Related information returns - 6038B
Branch 6
• Transfer pricing & 6662(e), (h) documentation penalties
• Special transfer pricing regimes
– 936 possession corporation tax credit
– FSC/DISC
– Extraterritorial income exclusion
• Related information reporting - section 6038A
• Split sourcing - 863
• E commerce
Branch 6 & APA
Partnership
Regulations
Compaq Computer Corp. v. Commissioner,
T.C. Memo 1999-220
Non-dutiable
RETURN (1059A limit)
“Below-
the-line”
Royalty
Dutiable Royalty
(1059A limit??)
EXAMINATION
“Below-
the-line”
Royalty Royalty
(post-voluntary tender
to Customs) Inventoriable Disallow
resale price 170 resale price 150 resale price 150 resale price 170
For each year, assume that net income of 50 constitutes arm’s-length income under CPM analysis, independent of A/D duty
considerations.
FSA 200019026: “Umbrella Marketing”
FACTS:
Foreign parent purchased U.S. corporation with existing,
recognized intangibles, and successful products.
USSub required to use FP trademark in conjunction with
its own sales and marketing (no royalty paid),
In subsequent year, FP trademark had become recognized,
FP required a royalty payment.
FSA 200019026 (cont’d)
ISSUES:
Imputed contract?
Marketing Intangibles Regulation Project