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Our lawyers have been developing transfer pricing methodologies that both facilitate cross-border operations and satisfy the tax authorities since the 1970s. We know and use various approaches to help multinational groups avoid double taxation and benefit from operations in low-tax jurisdictions. Our goal is to minimize both the aggregate taxation of the multinational group consistent with its ongoing business operations and the compliance costs associated with achieving that result. We have experience with a variety of industries and countries and are able to employ unique economic, legal and mathematical expertise in resolving transfer pricing matters.</p> </div> <div class="expandcollapse readmore"> <ul class=""> <li class="firstrow collapsed"> <div class="content" id="serviceOverviewViewAllContent"> <p><strong>Our Services</strong></p> <p>Our capabilities distinguish Alston & Bird from other firms that advise on transfer pricing matters. First, as lawyers, we are skilled in analyzing factual material, organizing that material to communicate the benefits of particular transfer pricing methodologies both to government representatives and courts, and negotiating settlements, agreements and similar documents that are needed to resolve transfer pricing disputes. Effective presentation of a taxpayer’s justification for selecting a transfer pricing method requires advocacy, drafting and the other skills that are associated with the legal profession, as does the negotiation of a document to protect the taxpayer’s transfer pricing on an ongoing basis. <br><br>In addition, we are committed as lawyers to representing our clients “zealously and diligently within the bounds of the law.” As a matter of professional responsibility, we are required to preserve the confidences of our clients. This professional obligation and the legal privilege accorded attorney-client communication and a lawyer’s work product exist to encourage candid and complete communication between client and attorney. The privilege afforded to communications between a lawyer and his client extends to communications among the client, the lawyer and professionals that the lawyer retains to assist the lawyer in the engagement. The protection afforded a lawyer’s work product also extends to work by professionals that the lawyer retains to assist the lawyer in the engagement. <br><br>On cross-border transfer pricing disputes that require coordinated responses in multiple jurisdictions, we have the flexibility to secure the assistance of the most qualified and experienced local transfer pricing advisors in each jurisdiction. Alston & Bird maintains a close working relationship with a network of tax experts in the major countries in which our clients do business. We have carefully developed and nurtured this network to ensure that our clients receive responsive and sound advice and effective presentation of their positions to the local tax authorities. <br><br>While our international tax lawyers have a near-perfect record in helping clients meet their transfer pricing goals through planning and administrative proceedings, we also have the capability to litigate these issues. In preparing submissions for the tax authorities and other transfer pricing documentation, we always consider the impact of such submissions and documentation in litigation in the event that the transfer pricing dispute were ultimately to be resolved through litigation. <br><br><strong>Our Leadership</strong> <br><br>We have unique expertise in securing IRS and foreign tax authority approval for transfer pricing methodologies that avoid double taxation and take advantage of operations in lower tax jurisdictions. Our International Tax Group has been among the leaders in creating innovative substantive and procedural solutions to resolve transfer pricing controversies. We helped to develop the advance pricing agreement program by filing a request for an advance pricing agreement eight months before the IRS released the Revenue Procedure that created the advance pricing agreement program. We have introduced a number of transfer pricing methodologies that were at the time quite novel but have since become widely accepted, and we continue to help our clients by crafting unique and novel methodologies that fit their particular circumstances and business objectives, while also satisfying the appropriate tax authorities. </p> <p><strong>Bringing Value to Our Clients</strong></p> <p>Our transfer pricing expertise and experience are unmatched and well recognized.</p> <ul> <li>Our lawyers have been successfully resolving Section 482 disputes since the 1970s. In the aggregate, we have over 75 years of experience addressing transfer pricing matters. <li>We have been among the leaders in developing innovative methodologies to resolve transfer pricing disputes. Trade press accounts have confirmed that the IRS is using some transfer pricing methodologies that we developed to help our clients in transfer pricing disputes with other taxpayers. A former director of the APA Program acknowledged that he wanted to try to use a methodology we developed on behalf of a Japanese multinational group to resolve a significant number of the unresolved transfer pricing cases involving transactions between U.S. and Japanese affiliates. <li>We have a reputation with the IRS for integrity and sophistication in analyzing transfer pricing disputes. The IRS respects the expertise we bring to the field of transfer pricing, and we have persuaded the IRS to employ transfer pricing approaches that it initially rejected. The IRS will listen and give careful consideration to the analyses and methodologies that we suggest, even when we are proposing approaches that are quite unconventional. <li>A Section 482 dispute is ultimately a dispute about using economic data and analyses to prove that pricing is consistent with the arm’s length standard as interpreted by the Code and regulations. It is a process driven by practicality and economics. Not only do we bring an understanding of advocacy to our work with economic experts, we also bring our own understanding of economics and a proven ability to work with the economists to achieve a client’s objectives. <li>We are comfortable with numbers. We know how to work with experts to get to the best answer for our clients. We also have the experience to be able to propose a variety of potential analyses and interpretations of data to reduce or eliminate the risk of transfer pricing adjustments. <li>Our transfer pricing lawyers all have degrees in economics, including a Ph.D. in economics from Yale and an advanced degree from the London School of Economics. <li>Henry Birnkrant was the sole private practitioner asked to be on a taskforce that the IRS formed to advise on jurisdiction within the IRS over the APA staff. <li>Bob Cole and Jim Croker wrote the BNA Tax Management Portfolio on “Income Tax Treaties – Administrative and Competent Authority Aspects,” which is one of the primary references on using the competent authority process to resolve transfer pricing disputes. <li>Henry Birnkrant chairs the Tax Treaty Subcommittee of the Tax Committee of the U.S. Council for International Business (USCIB). The USCIB advises the OECD on behalf of the U.S. business community on transfer pricing. <li>Henry Birnkrant has also been an invited participant in the OECD Transfer Pricing Experts advisory meetings. <li>Bob Cole is the grandfather of this practice. He is the editor and principal author, and Henry Birnkrant is a co-author, of a <em>Practical Guide to U.S. Transfer Pricing</em>, which is the premiere treatise on transfer pricing. <li>Bob Cole, Henry Birnkrant and Brian Lebowitz are included in <em>Euromoney’s Guide to the World’s Leading Transfer Pricing Advisors</em>. </li></ul> </div> <div class="name"><a href="javascript:void(0);" class="viewall" id="serviceOverviewViewAll"><span class="expandAll">+ Read More</span><span class="collapseAll">- Show Less</span></a></div> </li> </ul> </div> <style> .relinfo {display:none;} </style> <script type="text/javascript"> $(document).ready(function() { $("#relInfoAccordionUL").relInfoExpander(); $("#expandCollapseAll").relInfoExpandAll($("#relInfoAccordionUL")); $(".relinfo").show(); }); </script> <div class="relinfo active op_"> <div class="listing generallisting expandcollapse"> <div class="expandcollapse" id="expandCollapseAll"><span class="ExpandAll"><a href="javascript:void(0);" class="expandAll">Expand All</a></span><span class="CollapseAll"><a href="javascript:void(0);" class="collapseAll">Collapse All</a></span></div> <div class="level1" id="relInfoAccordionUL"> <div class="accordionLi general firstrow collapsed"> <div class="name relInfoAnchorName"><h3><a href="javascript:void(0);" class="relInfoAnchor">Experience Highlights</a></h3></div> <div class="content relInfoDiv relInforExp"> <ul> <li>Succeeded at Appeals and through competent authority proceedings in resolving a transfer pricing dispute involving approximately eight jurisdictions and approximately 10 audit years; IRS and foreign tax authorities agreed on amounts for transfer pricing adjustments and on correlative adjustments with credits or refunds to eliminate multiple taxation of all but nominal amounts of income. </li> <li>Succeeded through two audit cycles (at Appeals in the first cycle and the examination level in the second) in reducing proposed transfer pricing adjustments to between 6 and 15 percent of the examining agent’s proposed amounts and, through competent authority, in securing a correlative adjustment with credits or refunds to eliminate foreign taxation of the remaining transfer pricing adjustment. </li> <li>Succeeded in persuading the IRS to withdraw proposed transfer pricing adjustments in their entirety for multiple clients. </li> <li>Succeeded in persuading the IRS to grant correlative adjustments that produced refunds to offset transfer pricing adjustments initiated by foreign tax authorities. </li> <li>Succeeded in securing a unilateral APA that allowed European profits, including profits in tax-favored jurisdictions, to be aggregated for purposes of testing pricing on sales to European manufacturers and distributors. </li></ul> <div class="viewall"><a href="https://web.archive.org/web/20150315080750/http://www.alston.com/services/tax/transfer-pricing/?section=experience">View All</a></div> <div class="clear"></div> </div> </div> <div class="accordionLi general collapsed"> <div class="name relInfoAnchorName"><h3><a href="javascript:void(0);" class="relInfoAnchor">News</a></h3></div> <div class="content relInfoDiv relInforNews"> <ul class="accordionlist"> <li> <div class="title"> <a href="https://web.archive.org/web/20150315080750/http://www.alston.com/news/93-tier-one-rankings-in-us-news-best-lawyers-2015/">Alston & Bird Garners 93 Tier-One Rankings in <i>U.S. News</i>-<i>Best Lawyers</i> 2015 “Best Law Firms”</a> </div> <div class="abstract">Alston & Bird has earned broad recognition as one of the nation’s top law firms from <em>U.S. News</em>-<em>Best Lawyers </em>in the 2015 edition of “Best Law Firms.”</div> <div class="date"> November 3, 2014 </div> <div class="type">Press Release</div> </li> </ul> <div class="viewall"> </div> <div class="clear"></div> </div> </div> <div class="accordionLi general collapsed"> <div class="name relInfoAnchorName"><h3><a href="javascript:void(0);" class="relInfoAnchor">Publications</a></h3></div> <div class="content relInfoDiv relInforPublications"> <ul class="accordionlist"> <li> <div class="titlegroup"> <div class="title"> “Clearing the Way gor ERISA Trust Suits in 3rd Circuit,” <i>Law360</i>, May 8, 2012. </div> <div class="subtitle"></div> </div> <div class="abstract"></div> <div class="date"> May 8, 2012 </div> <div class="type">Publications</div> </li> <li> <div class="titlegroup"> <div class="title"> “FATCA Made Easy?” <i>Tax Management International Journal</i>, May 2012. </div> <div class="subtitle"></div> </div> <div class="abstract"></div> <div class="date"> May 2012 </div> <div class="type">Publications</div> </li> <li> <div class="titlegroup"> <div class="title"> “Dividend Distributions versus Ordinary Income Inclusions: <i>Rodriguez v. Comr.</i>,” <i>Tax Management International Journal</i>, March 2012. </div> <div class="subtitle"></div> </div> <div class="abstract"></div> <div class="date"> March 2012 </div> <div class="type">Publications</div> </li> <li> <div class="titlegroup"> <div class="title"> “Employer Stock-Drop Cases: The Second Circuit Weighs In,” <i>Employee Benefit Plan Review</i>, Vol. 6, No. 8 (Aspen Publishers, Feb. 2012). </div> <div class="subtitle"></div> </div> <div class="abstract"></div> <div class="date"> February 2012 </div> <div class="type">Publications</div> </li> <li> <div class="titlegroup"> <div class="title"> <a href="https://web.archive.org/web/20150315080750/http://www.lexisnexis.com/store/catalog/booktemplate/productdetail.jsp?pageName=relatedProducts&skuId=SKU60720&catId=372&prodId=60720"> <i>Practical Guide to U.S. Transfer Pricing</i>, Third Edition, updated annually, LexisNexis® Matthew Bender™. </a> </div> <div class="subtitle"></div> </div> <div class="abstract"></div> <div class="date"> December 2011 </div> <div class="type">Publications</div> </li> </ul> <div id="pubsListViewAllContent" class="viewmorelist collapsed"> <ul class="accordionlist"> <li> <div class="titlegroup"> <div class="title"> “The Tax Basics of Outbound Domestic Liquidations Under §367(e)(2),” <i>Tax Management International Journal</i>, December 2011. </div> <div class="subtitle"></div> </div> <div class="abstract"></div> <div class="date"> December 2011 </div> <div class="type">Publications</div> </li> <li> <div class="titlegroup"> <div class="title"> <a href="/web/20150315080750/http://www.alston.com/Files/Publication/ad02af03-b5e0-4cb6-b2b4-10cd7b0ce052/Presentation/PublicationAttachment/8a787bc5-2d47-411e-a475-32313d1886b8/PDFArtic.pdf"> “Can You Keep a Secret? 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"/> 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