Worldwide
Corporate Tax Guide
2021
1880
United States
ey.com/GlobalTaxGuides
New York, New York
Ernst & Young LLP
1 Manhattan West
New York, NY 10001
GMT -5
+1 (212) 773-3000
Fax: +1 (212) 977-9359
+1 (212) 773-5116
+1 (212) 773-5582
+1 (212) 773-5583
+1 (212) 773-5584
International Tax and Transaction Services – International Corporate Tax
Advisory
Rebecca Attwell
Peter Breckling
(resident in Jericho)
Cristina Buitron-Stock
Anne Buscaglia
David Caracciolo
(resident in Stamford)
 Danielle C. Clark, Global Withholding
Tax Reporter, Financial Services
Organization
Leland J. Cleland
Catherine Daly,
+1 (212) 773-0519
Mobile: +1 (347) 306-8722
Email: rebecca.attwell@ey.com
+1 (516) 336-0227
Mobile: +1 (631) 988-1822
Email: peter.breckling@ey.com
+1 (212) 773-3644
Mobile: +1 (516) 655-5270
Email: cristina.buitron@ey.com
+1 (212) 773-0276
Mobile: +1 (917) 549-0081
Email: anne.buscaglia@ey.com
+1 (203) 674-3025
Mobile: +1 (646) 250-8636
Email: david.caracciolo@ey.com
+1 (203) 674-3693
Mobile: +1 (914) 414-3233
Email: danielle.clark@ey.com
+1 (212) 773-4044
Mobile: +1 (713) 553-8417
Email: leland.cleland@ey.com
Lara Gruber
JD Hamilton
+1 (212) 773-1539
Mobile: +1 (914) 954-3367
Email: catherine.daly@ey.com
+1 (212) 773-7174
Mobile: +1 (917) 520-7943
Email: joseph.esperance@ey.com
+1 (212) 773-2229
Mobile: +1 (917) 613-8766
Email: marc.ganz@ey.com
+1 (212) 773-8512
Mobile: +1 (732) 616-5764
Email: bryan.glanzberg@ey.com
+1 (212) 773-1998
Mobile: +1 (914) 953-3691
Email: john.griffin02@ey.com
+1 (212) 773-1586
Mobile: +1 (917) 355-4611
Email: lara.gruber@ey.com
+1 (212) 773-8350
Mobile: +1 (917) 647-0384
Email: jd.hamilton@ey.com
 Chris J. Housman, Financial Services
Organization Region — International Tax
and Transaction Services Leader
+1 (212) 773-6490
Mobile: +1 (704) 776-1968
Email: chris.housman@ey.com
Financial Services Organization
Joseph Esperance
Marc D. Ganz
Bryan Glanzberg
John Griffin,
International Tax
Quantitative Services
U n i ted S tate s 1881
Serge Huysmans
Scott A. Johnson,
International Tax Quantitative
Services
Zsuzsanna Kadar
Mitchell Kops
Keith E. Kube,
Financial Services Organization
(resident in Hoboken)
Dennis Kriek
David Lasker,
Financial Services Organization
Lisa Lim
Cindy Lin
Lauren Lovelace,
Financial Services Organization
Marcellin Mbwa-Mboma
Tina Minozzi,
International Tax Quantitative Services
Leo F. Naughton
 Colleen V. O’Neill,
International Tax and Transaction
Services National Tax Leader
Karen Petrosino,
Financial Services Organization
Zach Pouga
James D. Sauer
Dmitri Semenov,
Financial Services Organization
Donna Siemaszko,
International Tax
Quantitative Services
Michael Stamm,
International Tax Quantitative Services
Charlene Tsai
Jeffrey A. Weiss
+1 (212) 773-2710
Mobile: +1 (917) 861-9230
Email: serge.huysmans@ey.com
+1 (212) 773-4386
Mobile: +1 (908) 770-5394
Email: scott.johnson@ey.com
+1 (212) 773-5453
Mobile: +1 (203) 609-1504
Email: zsuzsanna.kadar@ey.com
+1 (212) 773-4983
Mobile: +1 (203) 589-5169
Email: mitchell.kops@ey.com
+1 (201) 551-5064
Mobile: +1 (917) 952-8525
Email: keith.kube@ey.com
+1 (212) 773-5212
Mobile: +1 (917) 769-1685
Email: dennis.kriek@ey.com
+1 (212) 773-1999
Email: david.lasker@ey.com
+1 (212) 773-4756
Mobile: +1 (646) 812-5694
Email: lisa.lim@ey.com
+1 (212) 773-8057
Mobile: +1 (646) 715-2030
Email: cindy.lin1@ey.com
+1 (212) 773-8790
Mobile: +1 (646) 483-2927
Email: lauren.lovelace@ey.com
+1 (212) 773-4784
Mobile: +1 (203) 451-2453
Email: marcellin.mbwamboma@ey.com
+1 (212) 773-1348
Email: tina.minozzi@ey.com
+1 (212) 773-4998
Mobile: +1 (914) 519-7032
Email: leo.naughton@ey.com
+1 (212) 773-0189
Mobile: +1 (516) 510-2116
Email: colleen.oneill@ey.com
+1 (212) 773-0375
Mobile: +1 (551) 579-2664
Email: karen.petrosino@ey.com
+1 (212) 773-8518
Email: zach.pouga.tinhaga@ey.com
+1 (212) 773-1161
Mobile: +1 (646) 359-2447
Email: james.sauer@ey.com
+1 (212) 773-2552
Mobile: +1 (347) 528-7598
Email: dmitri.semenov@ey.com
+1 (212) 773-1908
Mobile: +1 (646) 894-8524
Email: donna.siemaszko@ey.com
+1 (212) 773-4946
Email: michael.stamm@ey.com
+1 (201) 551-5238
Email: charlene.tsai@ey.com
+1 (212) 773-0626
Mobile: +1 (917) 952-8199
Email: jeffrey.weiss@ey.com
1882 U n i ted S tate s
Ann Wilbur,
International Tax Quantitative Services
International Transactions
Frank A. Caratzola
Cindy Lin
Hien Nguyen
Gabe Taubenfeld
+1 (212) 773-0909
Mobile: +1 (917) 902-0569
Email: ann.wilbur@ey.com
+1 (212) 773-6388
Mobile: +1 (917) 331-8059
Email: frank.caratzola@ey.com
+1 (212) 773-8057
Email: cindy.lin1@ey.com
+1 (703) 747-0574
Email: hien.nguyen@ey.com
+1 (212) 773-2030
Email: gabe.taubenfeld@ey.com
International Tax and Transaction Services – Global Tax Desk Network
(for Asia-Pacific and Latin America Tax desks, see separate listings in
this chapter)
Asmaa Ali, Middle East and
North Africa (MENA)
Tobias Appl, Germany
Sebastiaan Boers, Netherlands
(resident in Chicago)
Jose Antonio Bustos, BEPS
Andres Carracedo, Spain
Charlie Douglas, United Kingdom
Karl Doyle, Ireland
(resident in San Jose)
Eric Duvoisin, Switzerland
Deirdre Fenton, Ireland
Emer Gallagher, Ireland
Job Grondhout, Netherlands
(resident in San Francisco)
Lital Haber, Israel
Daan Hoogwegt, Netherlands
(resident in Chicago)
Serge Huysmans, BEPS
Laura Katsma, Netherlands
(resident in San Francisco
and San Jose)
Brigitte Keirby-Smith, Pan Africa
Gabor Kiss, Hungary
Richard Kocsis, Hungary
(resident in San Francisco)
Paul Macdonald, United Kingdom
Terrence Melendez, Caribbean
+1 (212) 773-1657
Email: asmaa.ali1@ey.com
+1 (212) 536-1318
Email: tobias.appl2@ey.com
+1 (312) 879-3682
Mobile: +1 (408) 904-9678
Email: sebastiaan.boers1@ey.com
+1 (212) 773-9584
Email: joseantonio.bustos@ey.com
+1 (212) 773-2482
Email: andres.carracedo.insua1@ey.com
+1 (212) 773-6705
Email: charlie.douglas1@ey.com
+1 (408) 947-4977
Email: karl.doyle@ey.com
+1 (212) 773-0762
Email: eric.duvoisin@ey.com
+1 (212) 773-0019
Email: deirdre.fenton1@ey.com
+1 (212) 773-0050
Email: emer.gallagher@ey.com
+1 (415) 984-7684
Email: job.grondhout@ey.com
+1 (212) 773-9630
Email: lital.haber1@ey.com
+1 (312) 879-3698
Email: daan.hoogwegt1@ey.com
+1 (212) 773-2710
Mobile: +1 (917) 861-9230
Email: serge.huysmans@ey.com
+1 (628) 502-3977
Email: laura.katsma2@ey.com
+1 (212) 466-9450
Email: brigitte.f.keirby-smith1@ey.com
+1 (212) 773-8394
Email: gabor.kiss2@ey.com
+1 (408) 947-6753
Email: richard.kocsis1@ey.com
+1 (212) 773-6406
Email: paul.macdonald1@ey.com
+1 (212) 773-3000
Email: terrence.melendez1@ey.com
U n i ted S tate s 1883
Sylwia Migdal, Poland
+1 (212) 773-0095
Mobile: +1 (646) 595-7814
Email: sylwia.migdal1@ey.com
 Ana Mingramm,
+1 (212) 773-9190
Mobile: +1 (917) 328-8464
Email: ana.mingramm@ey.com
Head of Global Tax Desk Network
Maaike Muit, BEPS
Martijn Mulder, Netherlands
Trevor O’Brien, Canada
Dele Olaogun, Africa
Xavier Picha, Luxembourg
Mathieu Pinon, France
Andres Ramirez-Gaston,
Luxembourg (resident in Chicago)
Nadine Redford, BEPS
Daniel Rees, United Kingdom
Stefan Ruest, Switzerland
(resident in San Francisco)
Martin Schmidt, Germany
Thomas Schmitz, Germany
Graham Shaw, United Kingdom
Francisco Silva, Portugal
Dirk-Jan (DJ) Sloof, Netherlands
(resident in New York)
Malte Soegaard, Nordics (Denmark)
Max ‘t Hart, Netherlands
Frederic Vallat, France
Willy van Exel, BEPS
Jean-Charles Van Heurck, Belgium
Bas van Stigt, Netherlands (OME)
Matthew Williams,
BEPS
Emiliano Zanotti, Italy
+1 (212) 773-2761
Email: maaike.c.muit@ey.com
+1 (212) 773-4581
Email: martijn.mulder2@ey.com
+1 (416) 943-5435
Email: trevor.obrien@ca.ey.com
+1 (212) 773-2546
Mobile: +1 (917) 952-3970
Email: dele.olaogun@ey.com
+1 (212) 536-1355
Mobile: +1 (917) 353-1059
Email: xavier.picha@ey.com
+1 (212) 773-2021
Email: mathieu.pinon1@ey.com
+1 (312) 879-3898
Email: andres.ramirezgaston@ey.com
+1 (212) 773-3786
Email: nadine.k.redford@ey.com
+1 (212) 360-9507
Email: daniel.w.rees1@ey.com
+1 (415) 894-4336
Email: stefan.ruest@ey.com
+1 (212) 773-4011
Email: martin.s.schmidt1@ey.com
+1 (212) 773-4014
Email: thomas.schmitz@ey.com
+1 (212) 773-6064
Mobile: +1 (646) 430-2119
Email: graham.shaw@ey.com
+1 (415) 786-2930
Email: francisco.silva1@ey.com
+1 (212) 773-1903
Mobile: +1 (917) 834-5748
Email: dirkjan.sloof@ey.com
+1 (212) 773-4266
Email: malte.soegaard1@ey.com
+1 (212) 466-9161
Email: max.t.hart1@ey.com
+1 (212) 773-5889
Mobile: +1 (646) 236-0530
Email: frederic.vallat@ey.com
+1 (212) 773-3969
Email: willy.vanexel@ey.com
+1 (212) 360-9813
Email: jean-charles.van.heurck1@
ey.com
+1 (212) 773-7682
Email: bas.van.stigt1@ey.com
+1 (212) 773-9320
Email: matthew.williams1@ey.com
+1 (212) 360-9330
Email: emiliano.zanotti2@ey.com
1884 U n i ted S tate s
International Tax and Transaction Services – Global Tax Desk Network
(Financial Services)
Alex Magee, United Kingdom
Magdalena Mozdzierz, Luxembourg
Aine O’Connor, Ireland
Alexandre Pouchard, Luxembourg
(resident in Chicago)
Lucy Wang, China Mainland
(resident in Chicago)
Pablo Wejcman,
Argentina and Latin America
+1 (212) 773-3130
Email: alex.s.magee1@ey.com
+1 (212) 446-9169
Mobile: +1 (646) 508-2820
Email: magdalena.mozdzierz1@ey.com
+1 (212) 773-7848
Email: aine.oconnor1@ey.com
+1 (312) 879-3007
Mobile: +1 (646) 675-3201
Email: alexandre.pouchard@ey.com
+1 (312) 879-6305
Email: lucy.wang1@ey.com
+1 (212) 773-5129
Mobile: +1 (646) 295-8054
Email: pablo.wejcman@ey.com
International Tax and Transaction Services – Global Tax Desk Network
(Transaction Tax Advisory)
Chintan Gala, India
Lars Goldhammer, Germany
Rik Jansen, Netherlands
Laura Palmer, United Kingdom
(until 30 September 2021)
Alex Prince, United Kingdom
Shan Tay, Australia
Edwin van Keulen,
Transaction Tax Advisory
Desk Leader, Netherlands
+1 (212) 360-9667
Mobile: +1 (347) 574-2332
Email: chintan.gala@ey.com
+1 (212) 773-0181
Email: lars.goldhammer1@ey.com
+1 (212) 773-1562
Mobile: +1 (718) 915-8540
Email: rik.jansen@ey.com
+1 (212) 773-6259
Mobile: +1 (929) 620-0092
Email: laura.palmer1@ey.com
+1 (212) 773-1093
Mobile: +1 (917) 832-2461
Email: alex.prince@ey.com
+1 (212) 773-6342
Mobile: +1 (646) 724-2573
Email: shan.tay1@ey.com
+1 (212) 773-7542
Mobile: +1 (347) 237-6916
Email: edwin.vankeulen@ey.com
Indirect Tax – US VAT Practice
Dominik Betz
Luigi Bucceri
Ela Choina
(resident in Chicago)
Alex Cotopoulis
Gino Dossche
Edel Flynn
+1 (212) 773-0024
Mobile: +1 (917) 244-3887
Email: dominik.betz1@ey.com
+1 (212) 773-5346
Mobile: +1 (347) 453-0616
Email: luigi.bucceri@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
+1 (212) 773-8216
Mobile: +1 (917) 499-4688
Email: alex.cotopoulis@ey.com
+1 (212) 773-6027
Mobile: +1 (646) 637-4191
Email: gino.dossche@ey.com
+1 (212) 773-3759
Mobile: +1 (917) 972-2813
Email: edel.flynn@ey.com
U n i ted S tate s 1885
Anne Freden
(resident in San Francisco)
Michael Gallacher
Yigal Harkavy
 Maria Hevia Alvarez, US Leader,
VAT Practice
Kishan Madhok
Rita Mate-Kasza
Steve Patton
Katie Shoener
Claire Tam
Anastasia Zolotar
+1 (415) 894-8732
Mobile: +1 (925) 588-6212
Email: anne.freden@ey.com
+1 (212) 773-7954
Mobile: +1 (917) 471-4348
Email: michael.gallacher@ey.com
+1 (212) 536-1332
Mobile: +1 (929) 343-8500
Email: yigal.harkavy1@ey.com
+1 (212) 773-6754
Mobile: +1 (646) 831-2187
Email: maria.heviaalvarez@ey.com
+1 (212) 773-0051
Mobile: +1 (929) 228-6363
Email: kishan.madhok1@ey.com
+1 (212) 773-0606
Mobile: +1 (929) 385-4603
Email: rita.mate-kasza1@ey.com
+1 (212) 773-2827
Mobile: +1 (917) 833-8713
Email: steve.patton1@ey.com
+1 (312) 879-4260
Mobile: +1 (260) 615-0182
Email: katie.shoener@ey.com
+1 (212) 773-5413
Mobile: +1 (347) 313-5418
Email: claire.tam@ey.com
+1 (212) 773-2150
Mobile: +1 (646) 280-8102
Email: anastasia.zolotar@ey.com
International Tax and Transaction Services – EMEIA Transfer Pricing –
Global Tax Desk Network
Ronny Waldkirch, Germany
and EMEIA Transfer Pricing
+1 (212) 773-9192
Mobile: +1 (917) 391-3867
Email: ronny.waldkirch1@ey.com
International Tax and Transaction Services – Asia-Pacific Business
Group – Global Tax Desk Network
Michelle Arias, Philippines
Drew Berzkalns,
Asia-Pacific Regional Tax
David Burns, Australia
Min Fei, China Mainland
Chris J. Finnerty,
Asia-Pacific Business Group Leader
Pongpat Kitsanayothin,
Asia-Pacific Regional Tax
(resident in Chicago)
Clement Lim, Singapore
(resident in Chicago)
Rex Lo, Hong Kong SAR
Andrew Loh, Malaysia
Ryan Lu, China Mainland
+1 (212) 773-9275
Email: michelle.arias@ey.com
+1 (212) 466-9255
Email: drew.berzkalns1@ey.com
+1 (212) 773-5280
Email: david.burns1@ey.com
+1 (212) 773-5622
Mobile: +1 (917) 349-2381
Email: min.fei@ey.com
+1 (212) 773-7479
Mobile: +1 (208) 309-0689
Email: chris.finnerty@ey.com
+1 (312) 879-6797
Email: pongpat.kitsanayothin@ey.com
+1 (312) 879-6344
Email: clement.lim2@ey.com
+1 (212) 773-7590
Email: rex.lo1@ey.com
+1 (212) 773-5264
Email: andrew.loh1@ey.com
+1 (212) 360-9650
Email: ryan.lu@ey.com
1886 U n i ted S tate s
Gagan Malik,
Asia-Pacific Regional Tax
Amelia Malley,
Asia-Pacific Operating Model
Effectiveness
Rima Mathias,
Asia-Pacific Regional Tax
Pariyanuch Ngamcherdtrakul,
Thailand
Aria Prakasa, Indonesia
Ajith Raghunath,
Asia-Pacific Regional Tax
Roshan Samuel, India
Archit Shah, India
(resident in San Jose)
Young Ju Song, Korea (South)
Bin Eng Tan, Singapore/ASEAN
(resident in Chicago)
Ryuta Tosaki, Japan
Lucy Wang, China Mainland
(resident in Chicago)
Diana Wu, China Mainland
(resident in San Jose)
Di Yang, China Mainland
Bee-Khun Yap, Asia-Pacific
Regional Tax/ASEAN
+1 (212) 773-5211
Email: gagan.malik1@ey.com
+1 (212) 360-9499
Email: amelia.malley@ey.com
+1 (212) 773-4065
Email: rima.mathias1@ey.com
+1 212 773-3000
Email: pariyanuch.ngamcherdtrakul1@ey.com
+1 (212) 773-3378
Email: aria.prakasa1@ey.com
+1 (212) 773-3000
Email: ajith.raghunath1@ey.com
+1 (212) 773-2776
Email: roshan.samuel1@ey.com
+1 (408) 947-4930
Email: archit.shah@ey.com
+1 (212) 773-4496
Email: young.ju.song1@ey.com
+1 (312) 879-4194
Email: bin.eng.tan1@ey.com
+1 (212) 466-9801
Email: ryuta.tosaki1@ey.com
+1 (312) 879-6305
Email: lucy.wang1@ey.com
+1 (408) 947-6873
Mobile: +1 (510) 676-6806
Email: diana.wu@ey.com
+1 (212) 773-6825
Email: di.yang@ey.com
+1 (212) 773-1816
Mobile: +1 (408) 608-4802
Email: bee-khun.yap@ey.com
Asian Business Services
Hiro Furuya, Japanese Business
Services – Transfer Pricing
(resident in Dallas)
Max Hata, Japanese Business
Services, Global and Americas Leader
Sandra Jin, China Mainland
(resident in Cleveland)
Sho Murai, Japanese Business
Services, Transfer Pricing
Pariyanuch Ngamcherdtrakul,
+1 (214) 754-3404
Email: hiroaki.furuya@ey.com
+1 (212) 773-5522
Mobile: +1 (310) 387-5856
Email: max.hata@ey.com
+1 (216) 583-4301
Mobile: +1 (614) 565-3638
Email: sandra.jin@ey.com
+1 (212) 773-9576
Mobile: +1 (475) 259-9036
Email: sho.murai1@ey.com
+1 (212) 773-3000
Thailand
(beginning September 2021)
Makoto Nomoto, Japan
Jo (Jiuhong) Xie, China Mainland
+1 (212) 773-3794
Mobile: +1 (917) 743-0224
Email: makoto.nomoto@ey.com
(resident in Chicago)
+1 (312) 879-5114
Mobile: +1 (440) 533-5747
Email: jiuhong.xie@ey.com
(resident in Boston)
+1 (617) 585-0987
Mobile: +1 (508) 479-5620
Email: laura.wu@ey.com
(resident in Boston)
+1 (617) 375-3792
Mobile: +1 (508) 479-6725
Email: xiaoqing.zhang@ey.com
Laura Wu, China Mainland
Xiaoqing Zhang, China Mainland
U n i ted S tate s 1887
Winona Zhao, China Mainland
(resident in Boston)
Wei Zheng, China Mainland
+1 (617) 585-0377
Email: winona.zhao@ey.com
+1 (212) 773-1719
Mobile: +1 (862) 703-9607
Email: wei.zheng1@ey.com
Latin America Business Center – Global Tax Desk Network
Zulay Arevalo, Colombia
Jose Juan Carbajal Gastelum,
Mexico
Jesus Castilla, Mexico
(resident in Miami)
Roberto Chapa Espinosa, Mexico
Carmen Encarnacion
(resident in Miami)
Mauricio Escandon, Mexico
Paulo Espindula
(resident in Miami)
Enrique Gonzalez Cruz, Mexico
(resident in Houston)
Terri Grosselin
(resident in Miami)
Sofia D. Hernandez, Chile
Rik Jansen, Mexico
Fernando Morera, Mexico
Tak Morimoto
(resident in Los Angeles)
Gabriela Moura, Mexico
Ernesto Ocampo
(resident in San Diego)
Agustina Paradiso, Argentina
Jose Massari Pereira, Brazil
Enrique Perez Grovas, Mexico
Jose Manuel Ramirez, Mexico
Alejandra Sanchez De La Garza,
Mexico (resident in Chicago)
Adriana Sanmarti
(resident in Miami)
Manuel Solano
(resident in Mexico City)
+1 (212) 773-9138
Email: zulay.a.arevalo.garcia1@ey.com
+1 (212) 773-9556
Email: jose.carbajal@ey.com
+1 (305) 415-1416
Email: jesus.castilla@ey.com
+1 (212) 773-6790
Email: roberto.chapa@ey.com
+1 (305) 415-1644
Mobile: +1 (917) 972-5053
Email: carmen.encarnacion@ey.com
+1 (212) 773-5716
Email: mauricio.escandon.fernandez@
ey.com
+1 (305) 415-1311
Email: paulo.espindula@ey.com
+1 (713) 750-8107
Mobile: +1 (832) 948-9943
Email: enrique.cruz@ey.com
+1 (305) 415-1344
Mobile: +1 (305) 495-1608
Email: terri.grosselin@ey.com
+1 (212) 773-5528
Email: sofia.d.hernandez@ey.com
+1 (212) 773-1562
Mobile: +1 (718) 915-8540
Email: rik.jansen@ey.com
+1 (212) 773-7778
Email: fernando.moreramartinez@
ey.com
+1 (213) 977-4320
Mobile: +1 (310) 467-1924
Email: tak.morimoto@ey.com
+1 (212) 773-9409
Email: gabriela.moura1@ey.com
+1 (858) 535-7383
Mobile: +1 (619) 410-3642
Email: ernesto.ocampo@ey.com
+1 (212) 773-3688
Email: agustina.p.paradiso1@ey.com
+1 (212) 773-4128
Email: jose.massari1@ey.com
+1 (212) 773-1594
Mobile: +1 (917) 499-0735
Email: enrique.perezgrovas@ey.com
+1 (212) 773-3144
Email: jose.manuel.ramirez@ey.com
+1 (312) 879-3597
Mobile: +1 (214) 437-0052
Email: alejandra.sanchez@ey.com
+1 (305) 415-1906
Email: adriana.sanmarti@ey.com
+52 (55) 1101-6437
New York: +1 (212) 773-8114
Mobile: +1 (646) 460-2610
Email: manuel.solano@ey.com
1888 U n i ted S tate s
Ricardo Vargas,
Mexico and Latin America
Pablo Wejcman,
Argentina and Latin America
+1 (212) 773-2771
Mobile: +1 (914) 318-0023
Email: ricardo.vargas@ey.com
+1 (212) 773-5129
Mobile: +1 (646) 295-8054
Email: pablo.wejcman@ey.com
International Tax and Transaction Services – Tax Desks Abroad
Dmitri Bordeville
(resident in Frankfurt)
Ben Carter, Transfer Pricing
and Operating Management
Effectiveness
(resident in London)
Alice Chan
(resident in Hong Kong SAR)
Dr. Amir Chenchinski
(resident in Tel-Aviv)
Karen Coil
(resident in Calgary)
Ryan Coupland
(resident in Calgary)
Tom Day
(resident in Munich)
Richard E. Felske
(resident in Vancouver)
George B. Guedikian
(resident in Toronto)
Lipeng He
(resident in Shanghai)
Lisa Hong
(resident in Shanghai)
Kevin Hughes
(resident in Hong Kong SAR)
Leif Jorgensen
(resident in London)
Peter Kao
(resident in Shanghai)
Ann-Kristin Kautz
(resident in Frankfurt)
Michael Kent, Transaction Tax
(resident in London)
Kevin Kim
(resident in Shanghai)
Joe Kledis
+49 (6196) 996-24138
Email: dmitri.bordeville@de.ey.com
+44 (20) 7806-9063
Mobile: +44 7385-345-156
Email: ben.carter@uk.ey.com
+852 2629-3882
Mobile: +852 6111-7453
Email: alice.chan@hk.ey.com
+972 (3) 568-7124
Mobile: +972 (54) 473-6299
Email: amir.chenchinski@il.ey.com
+1 (403) 206-5158
Email: karen.coil@ca.ey.com
+1 (403) 206-5405
Mobile: +1 (403) 819-6643
Email: ryan.coupland@ca.ey.com
+49 (89) 14331-16549
Mobile: +49 (160) 939-16549
Email: thomas.day@de.ey.com
+1 (604) 643-5448
Mobile: +1 (514) 927-8236
Email: richard.e.felske@ca.ey.com
+1 (416) 943-3878
Mobile: +1 (416) 710-0912
Email: george.b.guedikian@ca.ey.com
+86 (21) 2228-3588
Email: lipeng.he@cn.ey.com
+86 (21) 2228-2585
Email: lisa.hong@cn.ey.com
+852 2515-4107
Email: kevin.m.hughes@hk.ey.com
+44 (20) 7951-1445
Mobile: +44 7825-257-232
Email: ljorgensen@uk.ey.com
+86 (21) 2228-2788
Email: peter.kao@cn.ey.com
+49 (6196) 996-24423
Email: ann-kristin.kautz@de.ey.com
+44 (20) 7951-9786
Mobile: +44 7385-345-155
Email: michael.kent2@uk.ey.com
+86 (21) 2228-6732
Email: youngjoon.kim@cn.ey.com
+973 1753-5455
(resident in Manama)
Tal Levy
(resident in Tel-Aviv)
Noah Lewis,
Head of US Desk
(beginning August 2021)
(resident in London)
+972 (3) 568-7151
Email: tal.levy@il.ey.com
+44 (20) 7951-2000
Email: noah.lewis1@uk.ey.com
U n i ted S tate s 1889
Ling Lin
(resident in Shanghai)
Jeremy F. Litton
(resident in Hong Kong SAR)
Greg Lohmeyer
(resident in London)
Peggy Lok
(resident in Hong Kong SAR)
Josh McKniff
(resident in Hong Kong SAR)
Takayuki Ohta
(resident in Tokyo)
Chait Panday
(resident in Toronto)
Michael Parets
(resident in Zurich)
Radhika Patel
(resident in Toronto)
Kyle Quinn
(resident in London)
Asif Rajwani
(resident in Toronto)
Itai Ran
(resident in Tel-Aviv)
Denis Rousseau
(resident in Montreal)
Amit Sachdeva, Transaction Tax
(resident in London)
Erica Scott-Young
(resident in London)
Lee-Bryan Serota
(resident in Frankfurt)
Jillian Symes
(resident in London)
Anna Tagalakis
(resident in Montreal)
Michael Teper
(resident in Toronto)
Scott Thompson
(resident in London)
Joe Toce
(resident in London)
Sean Trahan
(resident in London)
George Tsitouras
(resident in Montréal)
Hiroshi Uehara
(resident in Tokyo)
Andrea Walker
(resident in Zurich)
+86 (21) 2228-6830
Email: ling.lin3@cn.ey.com
+852 2846-9888
Email: jeremy.litton@ey.com
+44 (20) 7197-7904
Mobile: +44 7824-084-871
Email: greg.lohmeyer@uk.ey.com
+852 2629-3866
Mobile: +852 6012-0498
Email: peggy.lok@hk.ey.com
+852 2849-9168
Email: josh.mckniff@hk.ey.com
+81 (3) 3506-1257
Mobile: +81 (70) 4512-9817
Email: takayuki.ohta@jp.ey.com
+1 (416) 943-2072
Email: chait.panday@ca.ey.com
+41 (58) 286-3392
Email: michael.parets@ch.ey.com
+1 (416) 943-3264
Email: radhika.patel@ca.ey.com
+44 (20) 7951-5983
Mobile: +44 7385-422-798
Email: kyle.quinn2@uk.ey.com
+1 (416) 943-2626
Mobile: +1 (416) 476-1712
Email: asif.rajwani@ca.ey.com
+972 (3) 623-2729
Mobile: +972 (54) 562-0281
Email: itai.ran@il.ey.com
+1 (514) 879-8058
Mobile: +1 (514) 240-7786
Email: denis.rousseau@ca.ey.com
+44 (20) 7951-7071
Mobile +44 7385-345-242
Email: amit.sachdeva4@uk.ey.com
+44 (20) 7951-8314
Email: escott-young@uk.ey.com
+49 (6196) 996-26450
Email: lee.b.serota@de.ey.com
+44 (20) 7951-7863
Mobile: +44 7717-782-501
Email: jsymes@uk.ey.com
+1 (514) 879-8215
Email: anna.tagalakis@ca.ey.com
+1 (416) 943-2952
Email: michael.teper@ca.ey.com
+44 (20) 7951-7140
Email: scott.thompson2@uk.ey.com
+44 (20) 7951-0253
Email: jtoce@uk.ey.com
+44 (20) 7197-0868
Email: sean.trahan@uk.ey.com
+1 (514) 874-4427
Mobile: +1 (514) 993-4427
Email: george.tsitouras@ca.ey.com
+81 (3) 3506-1281
Mobile: +81 (80) 2160-6293
Email: hiroshi.uehara@jp.ey.com
+41 (58) 286-3111
Email: andrea.walker@ch.ey.com
1890 U n i ted S tate s
Michael Xiang
(resident in Shanghai)
Emad Zabaneh
(resident in Toronto)
+86 (21) 2228-5522
Email: michael.xiang@cn.ey.com
+1 (416) 943-2221
Mobile: +1 (416) 993-1738
Email: emad.m.zabaneh@ca.ey.com
Japan Business Services – International Tax and Transaction Services –
Transfer Pricing and Operating Model Effectiveness (OME)
Naoko Kito
(resident in Tokyo)
+81 (3) 3506-2411
Email: naoko.kito@jp.ey.com
International Tax and Transaction Services – International Capital
Markets
Sarah Belin-Zerbib, France
Danielle C. Clark,
Global Withholding Tax Reporter,
Financial Services Organization
Lee Holt,
Capital Markets Leader
+1 (212) 773-9835
Mobile: +1 (646) 713-7560
Email: sarah.belinzerbib@ey.com
+1 (203) 674-3693
Mobile: +1 (914) 414-3233
Email: danielle.clark@ey.com
+1 (212) 773-9636
Mobile: +1 (917) 232-7056
Email: lee.holt@ey.com
 Chris J. Housman,
Financial Services Organization
Region — International Tax and
Transaction Services Leader
+1 (212) 773-6490
Mobile: +1 (704) 776-1968
Email: chris.housman@ey.com
Karla Johnsen
+1 (212) 773-5510
Mobile: +1 (347) 834-0423
Email: karla.johnsen@ey.com
International Tax and Transaction Services – Operating Model
Effectiveness (OME)
Scott Layne
Kendra McDermand
(resident in Tysons)
Al G. Paul
(resident in Washington, DC)
Ana Maria Romero
Jeffrey A. Weiss
+1 (212) 773-1997
Mobile: +1 (516) 395-7352
Email: scott.layne@ey.com
+1 (703) 747-1133
Mobile: +1 (917) 769-5007
Email: kendra.mcdermand@ey.com
+1 (202) 327-6056
Mobile: +1 (703) 969-2352
Email: al.paul@ey.com
+1 (212) 773-7165
Mobile: +1 (773) 272-1077
Email: anamaria.romero@ey.com
+1 (212) 773-0626
Mobile: +1 (917) 952-8199
Email: jeff.weiss@ey.com
International Tax and Transaction Services – Transfer Pricing
Anne Bost,
Financial Services Organization
 Kevin Burke,
US-East Region
Transfer Pricing Leader
(resident in Boston)
Nick Carofano
(resident in Stamford)
Greg Crough
+1 (212) 773-3635
Email: anne.bost@ey.com
+1 (617) 585-0446
Mobile: +1 (617) 869-1167
Email: kevin.burke@ey.com
+1 (203) 674-3386
Mobile: +1 (646) 318-5970
Email: nick.carofano@ey.com
+1 (212) 773-7648
Mobile: +1 (347) 266-0867
Email: greg.crough@ey.com
U n i ted S tate s 1891
James Dougherty
(resident in Metropark)
David Elwell,
Financial Services Organization
Daniel Falk
 Tracee J. Fultz,
Americas International Tax
and Transaction Services
Transfer Pricing Leader
Sayantani Ghose,
Financial Services Organization
Timothy Gunning
Alex Gurevich,
Financial Services Organization
(resident in Boston)
Robbert Kaufman
Scott Layne
Keith Lowenhar
(resident in Hoboken)
Anupam Malhotra
Mary Margiotta,
Financial Services Organization
Sho Murai
Atsushi Nishimura
Tatyana Pashova
Ana Maria Romero
Matthew Sambrook
Jonathan Thompson,
Financial Services Organization
+1 (732) 516-4863
Mobile: (908) 342-6116
Email: james.dougherty@ey.com
+1 (201) 551-5011
Mobile: +1 (646) 467-3647
Email: david.elwell@ey.com
+1 (212) 360-9706
Mobile: +1 (917) 502-4755
Email: daniel.falk@ey.com
+1 (212) 773-2690
Mobile: +1 (917) 816-6452
Email: tracee.fultz@ey.com
+1 (212) 773-0390
Mobile: +1 (917) 455-6275
Email: sayantani.ghose@ey.com
+1 (212) 773-5866
Mobile: +1 (347) 703-7855
Email: timothy.gunning@ey.com
+1 (617) 585-0392
Mobile: +1 (617) 905-5922
Email: alexander.gurevich@ey.com
+1 (212) 773-6046
Mobile: +1 (706) 825-6510
Email: robbert.kaufman@ey.com
+1 (212) 773-1997
Mobile: +1 (516) 395-7352
Email: scott.layne@ey.com
+1 (201) 551-5026
Mobile: +1 (516) 205-3571
Email: keith.lowenhar@ey.com
+1 (212) 773-9171
Mobile: +1 (646) 894-9592
Email: anupam.malhotra@ey.com
+1 (212) 773-0249
Mobile: +1 (917) 208-3183
Email: mary.margiotta@ey.com
+1 (212) 773-9576
Email: sho.murai1@ey.com
+1 (212) 360-9701
Email: atsushi.nishimura2@ey.com
+1 (212) 773-4830
Email: tatyana.pashova@ey.com
+1 (212) 773-7165
Email: anamaria.romero@ey.com
+1 (212) 360-9838
Mobile: +1 (604) 868-2696
Email: matthew.sambrook1@ey.com
+1 (212) 773-4791
Mobile: +1 (929) 442-6470
Email: jonathan.thompson2@ey.com
 Tom Tsiopoulos,
Financial Services Organization Region –
Transfer Pricing Leader
+1 (212) 773-3265
Email: tom.tsiopoulos1@ey.com
Norah Walsh
+1 (212) 773-3435
Email: norah.walsh@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Alicia Afalonis
+1 (212) 773-3725
Email: alicia.afalonis@ey.com
1892 U n i ted S tate s
Steve Clausen
Howard Gold
Elizabeth Harvey
Ilona Kahl
Ilya Katsman
+1 (212) 773-2844
Mobile: +1 (917) 544-9936
Email: steve.clausen@ey.com
+1 (212) 773-3849
Mobile: +1 (646) 418-6347
Email: howard.gold@ey.com
+1 (212) 773-5726
Mobile: +1 (917) 526-0324
Email: elizabeth.harvey@ey.com
+1 (212) 773-0350
Email: ilona.kahl@ey.com
+1 (212) 773-0197
Email: ilya.katsman@ey.com
 James Keim,
US-East Region International Tax
and Transaction Services Leader
+1 (212) 773-9447
Mobile: +1 (973) 202-3793
Email: james.keim@ey.com
+1 (212) 773-2765
Mobile: +1 (203) 240-1640
Email: karen.lambert@ey.com
+1 (212) 773-8105
Email: allen.lin1@ey.com
+1 (212) 773-3326
Email: gary.mandel@ey.com
Karen Lambert
Allen Lin
Gary Mandel
 Thomas Matragrano,
Financial Services Organization
Region – Transaction Tax
Advisory Leader
+1 (212) 773-1824
Mobile: +1 (646) 321-1661
Email: thomas.matragrano@ey.com
Klaus Metz
Anthony W. Patten
Blago Petkov
Anthony D. Rao
Alex Saffi
+1 (212) 773-4206
Email: klaus.metz@ey.com
+1 (212) 773-5764
Mobile: +1 (516) 343-6581
Email: anthony.patten@ey.com
+1 (212) 773-1856
Mobile: +1 (202) 413-2787
Email: blago.petkov@ey.com
+1 (212) 773-5425
Mobile: +1 (201) 819-8536
Email: anthony.rao@ey.com
+1 (212) 773-9161
Email: alexander.saffi@ey.com
David Shurberg,
Financial Services Organization
Jonathan Stevens
Howard Tucker
C. Scott Walters
+1 (212) 773-1575
Mobile: +1 (202) 361-7664
Email: david.shurberg@ey.com
+1 (212) 360-9203
Email: jonathan.stevens@ey.com
+1 (212) 773-1359
Email: howard.tucker@ey.com
+1 (212) 773-9158
Mobile: +1 (917) 232-2559
Email: scott.walters@ey.com
 Auri L. Weitz,
Americas International
Tax and Transaction Services
Private Equity Leader
+1 (212) 773-8809
Mobile: +1 (516) 792-6453
Email: auri.weitz@ey.com
Chris Wheeler
Martin Williams,
+1 (212) 773-2558
Email: chris.wheeler@ey.com
+1 (212) 773-1883
Email: martin.williams@ey.com
Financial Services Organization
U n i ted S tate s 1893
Business Tax Services
Coleen Blakely
Terence Cardew,
Financial Services Organization
Leader of Business Tax Services
+1 (212) 773-2801
Mobile: +1 (305) 586-1002
Email: coleen.blakely@ey.com
+1 (212) 773-3628
Mobile: +1 (551) 206-4088
Email: terence.cardew@ey.com
Business Tax Advisory
Rebecca DiGangi
+1 (201) 551-5008
Mobile: +1 (646) 373-7600
Email: rebecca.digangi@ey.com
Tax Policy and Controversy
Laura Prendergast
(resident in Metropark)
+1 (732) 516-4042
Mobile: +1 (732) 245-9920
Email: lauram.prendergast@ey.com
Tax Reporting and Compliance
Terence Cardew,
Financial Services Organization
+1 (212) 773-3628
Mobile: +1 (551) 206-4088
Email: terence.cardew@ey.com
Global Trade
Parag Agarwal
Michelle Forte
Oleksii Manuilov
Robert Smith
+1 (212) 773-6785
Email: parag.agarwal@ey.com
+1 (212) 773-4888
Email: michelle.forte@ey.com
+1 (212) 773-5263
Mobile: +1 (917) 376-6911
Email: oleksii.manuilov@ey.com
+1 (212) 773-3176
Email: robert.smith5@ey.com
Donahue & Partners LLP (Alliance Law Firm)
Jean-Baptiste Barberot, Luxembourg
Julie Claeys, Belgium
Mathieu Girotto, Luxembourg
Roderick Hanrath, Netherlands
Janine Labusch, Luxembourg
Ralph Mulder, Netherlands
(resident in Chicago)
Christiane Rosenbaum, Germany
Daan Schuringa
Martijn Udo de Haes,
Netherlands
Sebastian Wurzberger, Germany
+1 (212) 787-1981
Mobile: +1 (347) 820-2699
Email: jeanbaptiste.barberot@dp.ey.com
+1 (212) 773-2112
Mobile: +1 (718) 213-6076
Email: julie.claeys@dp.ey.com
+1 (212) 466-9722
Mobile: +1 (917) 826-3868
Email: mathieu.girotto1@dp.ey.com
+1 (212) 773-6598
Mobile: +1 (917) 543-1448
Email: roderick.hanrath@dp.ey.com
+1 (212) 360-9878
Mobile: +1 (718) 664-8041
Email: janine.labusch1@dp.ey.com
+1 (312) 879-2824
Mobile: +1 (646) 830-2484
Email: ralph.mulder@dp.ey.com
+1 (212) 773-9505
Mobile: +1 (347) 670-5778
Email: christiane.rosenbaum@dp.ey.com
+1 (212) 773-4683
Email: daan.schuringa@dp.ey.com
+1 (212) 773-2392
Mobile: +1 (347) 366-0922
Email: martijn.udodehaes@dp.ey.com
+1 (212) 773-7204
Mobile: +1 (646) 251-2101
Email: sebastian.wurzberger1@dp.ey.com
1894 U n i ted S tate s
Atlanta, Georgia
GMT -5
In general, all faxes to the persons listed below should be sent to their efax
numbers. Please contact the persons listed below to obtain their efax numbers.
Ernst & Young LLP
55 Ivan Allen Jr. Blvd.
Suite 1000
Atlanta, GA 30308-2215
+1 (404) 874-8300
Fax: +1 (404) 817-4305
International Tax and Transaction Services – International Corporate Tax
Advisory
Jeffrey Greenstein
Lewis King
Steve Skor
Steve Stoffel
 Aaron Topol,
US-Central Region
International Tax and
Transaction Services Leader
+1 (404) 817-5606
Mobile: +1 (678) 643-3024
Email: jeffrey.greenstein@ey.com
+1 (404) 817-5471
Mobile: +1 (704) 941-9822
Email: lewis.king@ey.com
+1 (404) 817-4489
Mobile: +1 (678) 612-2955
Email: steve.skor@ey.com
+1 (404) 541-8488
Email: steve.stoffel@ey.com
+1 (404) 817-5459
Mobile: +1 (404) 444-3292
Email: aaron.topol@ey.com
International Tax and Transaction Services – Transfer Pricing
Brian Burrell
 Jay Camillo,
Global Operating Model
Effectiveness Leader
E. Miller Williams
+1 (404) 541-7094
Mobile: +1 (404) 210-1606
Email: brian.burrell@ey.com
+1 (404) 817-5035
Mobile: +1 (404) 226-4744
Email: jay.camillo@ey.com
+1 (404) 817-5077
Mobile: +1 (404) 798-5462
Email: miller.williams@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Brice Bostian
 John Buice, US-Central Region
Transaction Tax
Advisory Leader
 Mary (Molly) Ericson,
International Tax and Transaction
Services Bankruptcy Leader
Jeffrey Gibbs
Global Compliance and Reporting
George Ethridge,
Tax Market Leader
Global Trade
Cameron Gauntner
Business Tax Services
George Ethridge,
Tax Market Leader
+1 (404) 541-7204
Email: brice.bostian@ey.com
+1 (404) 817-5925
Mobile +1 (404) 234-7079
Email: john.buice@ey.com
+1 (404) 817-5525
Mobile: +1 (404) 354-6383
Email: molly.ericson@ey.com
+1 (404) 541-7136
Mobile: +1 (864) 275-5012
Email: jeffrey.gibbs@ey.com
+1 (404) 817-5287
Email: george.ethridge@ey.com
+1 (404) 817-5637
Mobile: +1 (404) 934-7773
Email: cameron.gauntner@ey.com
+1 (404) 817-5287
Mobile: +1 (770) 330-1235
Email: george.ethridge@ey.com
U n i ted S tate s 1895
Austin, Texas
Ernst & Young LLP
401 Congress Avenue
Suite 1800
Austin, TX 78701
GMT -6
+1 (512) 478-9881
Fax: +1 (512) 473-3499
International Tax and Transaction Services – International Corporate Tax
Advisory
Steve Sideris
(resident in Los Angeles)
Jamie Thorvilson Wolfe
Global Trade
Rodney Appling
Nesia Warner-Isidore
(resident in Dallas)
+1 (213) 240-7590
Mobile: +1 (860) 670-5918
Email: steven.sideris@ey.com
+1 (512) 473-1689
Mobile: +1 (773) 383-6132
Email: jamie.thorvilson@ey.com
+1 (512) 473-1685
Email: rodney.appling@ey.com
+1 (214) 969-9741
Mobile: +1 (512) 680-8409
Email: nesia.warner@ey.com
Baltimore, Maryland
Ernst & Young LLP
621 East Pratt Street
Baltimore, MD 21202
Business Tax Advisory
Arun Subhas
GMT -5
+1 (410) 539-7940
Fax: +1 (410) 783-3832
+1 (410) 986-0961
Mobile: +1 (443) 413-4324
Email: arun.subhas@ey.com
Boston, Massachusetts
GMT -5
In general, all faxes to the persons listed below should be sent to their efax
numbers. Please contact the persons listed below to obtain their efax numbers.
Ernst & Young LLP
200 Clarendon Street
Boston, MA 02116
+1 (617) 266-2000
International Tax and Transaction Services – International Corporate Tax
Advisory
 Craig Hillier, Americas International
Tax and Transaction Services Leader
Christopher Kelley
Michael F. Lutz
Neelu Mehrotra,
International Tax Quantitative
Services
Elisabeth Schadae Percelay,
Financial Services Organization
Sonia Shah
Carter L. Vinson,
Financial Services Organization
+1 (617) 375-1283
Mobile: +1 (617) 223-7252
Email: craig.hillier@ey.com
+1 (617) 375-2401
Mobile: +1 (617) 827-9162
Email: christopher.kelley@ey.com
+1 (617) 585-1899
Mobile: +1 (617) 905-8687
Email: mike.lutz@ey.com
+1 (617) 585-0387
Email: neelu.mehrotra@ey.com
+1 (617) 375-1405
Email: elisabeth.schadae.percelay@ey.com
+1 (617) 585-0466
Email: sonia.shah@ey.com
+1 (617) 585-0961
Mobile: +1 (617) 455-2504
Email: carter.vinson@ey.com
1896 U n i ted S tate s
Jacqueline Washburn,
Financial Services Organization
 Jeremy Welford,
US-East Region International
Corporate Tax Advisory Leader
+1 (617) 585-3529
Mobile: +1 (617) 816-8826
Email: jacqueline.washburn@ey.com
+1 (617) 375-1410
Mobile: +1 (310) 480-1766
Email: jeremy.welford@ey.com
International Tax and Transaction Services – Legal Entity Rationalization
Denise Guarino
+1 (617) 585-3592
Mobile: +1 (978) 806-7714
Email: denise.guarino@ey.com
International Tax and Transaction Services – Transfer Pricing
Lisa Blanchard
+1 (617) 375-8362
Mobile: +1 (617) 645-2736
Email: lisa.blanchard@ey.com
 Kevin Burke,
US-East Region Transfer
Pricing Leader
+1 (617) 585-0446
Mobile: +1 (617) 869-1167
Email: kevin.burke@ey.com
+1 (617) 585-0392
Mobile: +1 (617) 905-5922
Email: alexander.gurevich@ey.com
+1 (617) 585-0756
Mobile: +1 (781) 405-9309
Email: candice.king@ey.com
+1 (617) 375-1450
Mobile: +1 (617) 259-7156
Email: tony.noce@ey.com
+1 (617) 375-2324
Email: pablo.castroornelas@ey.com
Alexander Gurevich,
Financial Services Organization
Candice King
Tony Noce
Pablo Ornelas,
Financial Services Organization
International Tax and Transaction Services – Transaction Tax Advisory
Dane Heilner
Michael Jacoby
Doug Miller
Mark W. Pepler
Gary E. Silacci
Eric Wolpe
+1 (617) 585-0771
Email: dane.heilner@ey.com
+1 (617) 375-3787
Email: michael.jacoby@ey.com
+1 (617) 375-1490
Email: douglas.miller@ey.com
+1 (617) 375-1489
Email: mark.pepler@ey.com
+1 (617) 585-3423
Email: gary.silacci@ey.com
+1 (617) 585-6865
Email: eric.wolpe@ey.com
Chinese Business Services
Laura Wu
Xiaoqing Zhang
+1 (617) 585-0987
Mobile: +1 (508) 479-5620
Email: laura.wu@ey.com
+1 (617) 375-3792
Mobile: +1 (508) 479-6725
Email: xiaoqing.zhang@ey.com
Indirect Tax – US VAT Practice
Daniel Keller
Winona Zhao
+1 (617) 375-2308
Mobile: +1 (513) 706-7436
Email: daniel.keller2@ey.com
+1 (617) 585-0377
Email: winona.zhao@ey.com
Business Tax Advisory
Heather Sundram
+1 (617) 585-0402
Mobile: +1 (267) 258-3177
Email: heather.sundram@ey.com
U n i ted S tate s 1897
Tax Policy and Controversy
Laura Prendergast
(resident in Metropark)
+1 (732) 516-4042
Mobile: +1 (732) 245-9920
Email: lauram.prendergast@ey.com
Buffalo, New York
GMT -5
In general, all faxes to the persons listed below should be sent to their efax
numbers. Please contact the persons listed below to obtain their efax numbers.
Ernst & Young LLP
1500 Key Tower
50 Fountain Plaza
Buffalo, NY 14202
Business Tax Advisory
Eugene P. Gramza, Jr.
+1 (716) 843-5000
Fax: +1 (716) 843-5175
+1 (716) 843-5072
Mobile: +1 (716) 308-1224
Email: gene.gramza@ey.com
International Tax and Transaction Services – International Corporate Tax
Advisory
Lara Gruber
(resident in New York)
+1 (212) 773-1586
Mobile: +1 (917) 355-4611
Email: lara.gruber@ey.com
Charlotte, North Carolina
GMT -5
In general, all faxes to the persons listed below should be sent to their efax
numbers. Please contact the persons listed below to obtain their efax numbers.
Ernst & Young LLP
Suite 3800
100 N. Tryon Street
Charlotte, NC 28202
+1 (704) 372-6300
Fax: +1 (704) 331-1853 (Tax)
+1 (704) 331-1979 (Tax)
International Tax and Transaction Services – International Corporate Tax
Advisory
Nick D’Antoni
Doug Bailey,
Financial Services Organization
C. Eddie Holland,
Financial Services Organization
Stephen Marquardt
 Scott C. Shell
Amanda Shumaker
(resident in Raleigh)
W. Shawn Smith,
Financial Services Organization
+1 (704) 335-4224
Mobile: +1 (843) 450-8222
Email: nick.dantoni@ey.com
+1 (704) 954-7853
Email: doug.bailey@ey.com
+1 (704) 331-1939
Mobile: +1 (704) 604-7781
Email: eddie.holland@ey.com
+1 (704) 335-4262
Mobile: +1 (713) 470-7363
Email: stephen.marquardt@ey.com
+1 (704) 331-2056
Mobile: +1 (704) 236-1381
Email: scott.shell@ey.com
+1 (919) 981-2985
Email: amanda.shumaker@ey.com
+1 (704) 331-1951
Mobile: +1 (704) 516-7822
Email: shawn.smith@ey.com
International Tax and Transaction Services – Transfer Pricing
Sarah McCarthy
+1 (704) 331-1809
Mobile: +1 (612) 414-5997
Email: sarah.mccarthy@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
George Harrison
+1 (704) 331-2082
Mobile: +1 (704) 451-6766
Email: george.harrison@ey.com
1898 U n i ted S tate s
Global Trade
Jay Bezek
+1 (704) 331-1975
Mobile: +1 (704) 964-3431
Email: jay.bezek@ey.com
Business Tax Services
Keith Garus,
Tax Market Leader
+1 (704) 331-1805
Mobile: +1 (704) 280-3609
Email: keith.garus@ey.com
Tax Technology and Transformation
Tim Carpenter,
EY US-Central Region
Tax Technology and Transformation
Leader
Mobile: +1 (704) 318-9160
Email: tim.carpenter@ey.com
Chicago, Illinois
Ernst & Young LLP
155 North Wacker Drive
Chicago, IL 60606-1787
GMT -6
+1 (312) 879-2000
Fax: +1 (312) 879-4029
International Tax and Transaction Services – International Corporate Tax
Advisory
Carl Bornholdt
Thomas W. Bottomlee
Anthony Calabrese,
Financial Services Organization
J Russell Carr
Daniel Farrell, Financial Services
Organization
Maureen Garcia
Kevin Glen,
Financial Services Organization
Melissa Mathias,
Financial Services Organization
 Simon Moore, Americas International
Tax and Transaction Services
Transformation Leader
Michael Moran,
Financial Services Organization
Chad Munz
Paul C. Pencak
Sean P. Thompson
Anna Voortman
+1 (312) 879-3232
Mobile: +1 (847) 224-1577
Email: carl.bornholdt@ey.com
+1 (312) 879-2780
Mobile: +1 (847) 962-7241
Email: tom.bottomlee@ey.com
+1 (312) 879-6037
Mobile: +1 (312) 292-7801
Email: anthony.calabrese@ey.com
+1 (312) 879-4684
Mobile: +1 (847) 710-4684
Email: russell.carr@ey.com
+1 (312) 879-3033
Email: dan.farrell@ey.com
+1 (312) 879-5313
Mobile: +1 (630) 632-2210
Email: maureen.garcia@ey.com
+1 (312) 879-6257
Mobile: +1 (847) 987-9499
Email: kevin.glen@ey.com
+1 (312) 879-2984
Email: melissa.mathias@ey.com
+1 (312) 879-4580
Mobile: +1 (847) 275-5189
Email: simon.moore@ey.com
+1 (312) 879-3144
Mobile: +1 (646) 696-1347
Email: michael.moran2@ey.com
+1 (312) 879-2366
Mobile: +1 (224) 300-8710
Email: chad.munz@ey.com
+1 (312) 879-5152
Mobile: +1 (630) 712-7100
Email: paul.pencak@ey.com
+1 (312) 879-3918
Mobile: +1 (847) 975-3708
Email: sean.thompson@ey.com
+1 (312) 879-3264
Mobile: +1 (312) 480-6557
Email: anna.voortman@ey.com
U n i ted S tate s 1899
Stacy Wabeke
Gregory R. Walker
+1 (312) 879-3297
Mobile: +1 (616) 430-1415
Email: stacy.wabeke@ey.com
+1 (312) 879-2813
Mobile: +1 (773) 398-9095
Email: greg.walker@ey.com
International Tax and Transaction Services – Global Tax Desk Network
Sebastiaan Boers, Netherlands
Daan Hoogwegt, Netherlands
Andres Ramirez-Gaston,
Luxembourg
+1 (312) 879-3682
Mobile: +1 (408) 904-9678
Email: sebastiaan.boers1@ey.com
+1 (312) 879-3698
Email: daan.hoogwegt1@ey.com
+1 (312) 879-3898
Email: andres.ramirezgaston@ey.com
International Tax and Transaction Services – EMEIA Financial Services –
Global Tax Desk Network
Alexandre Pouchard, Luxembourg
+1 (312) 879-3007
Mobile: +1 (646) 675-3201
Email: alexandre.pouchard@ey.com
International Tax and Transaction Services – Asia-Pacific Business
Group – Global Tax Desk Network
Pongpat Kitsanayothin
Clement Lim, Singapore
Bin Eng Tan, Singapore
Lucy Wang, China
+1 (312) 879-6797
Email: pongpat.kitsanayothin@ey.com
+1 (312) 879-6344
Email: clement.lim2@ey.com
+1 (312) 879-4194
Email: bin.eng.tan1@ey.com
+1 (312) 879-6305
Email: lucy.wang1@ey.com
Latin America Business Center – Global Tax Desk Network
Alejandra Sanchez de la Garza,
Mexico
+1 (312) 879-3597
Mobile: +1 (214) 437-0052
Email: alejandra.sanchez@ey.com
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
Nikola Elsener
Ronan Le Gall
Katie Shoener
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
+1 (312) 879-4651
Mobile: +1 (312) 619-0059
Email: nikola.elsener1@ey.com
+1 (312) 879-5140
Email: ronan.legall@ey.com
+1 (260) 615-0182
Email: katie.shoener@ey.com
Global Trade
Nathan Gollaher
Sharon Martin
+1 (312) 879-2055
Mobile: +1 (630) 728-4778
Email: nathan.gollaher@ey.com
+1 (312) 879-4837
Mobile: +1 (512) 922-4697
Email: sharon.martin1@ey.com
International Tax and Transaction Services – International Capital
Markets
Tim Kerr
+1 (312) 879-2371
Email: tim.kerr@ey.com
1900 U n i ted S tate s
Timothy J. Wichman
+1 (312) 879-2282
Mobile: +1 (202) 294-4208
Email: timothy.wichman@ey.com
International Tax and Transaction Services – Transfer Pricing
Melissa Cheng
+1 (312) 879-5980
Email: melissa.cheng@ey.com
 Rebecca Coke,
US-Central Region Transfer
Pricing Leader
+1 (312) 879-2762
Email: rebecca.coke@ey.com
Wesley Cornwell
Tobin E. Hopkins
Mischa van der Kamp
+1 (312) 879-4227
Mobile: +1 (773) 620-6568
Email: wes.cornwell@ey.com
+1 (312) 879-3137
Mobile: +1 (312) 203-2790
Email: tobin.hopkins@ey.com
+1 (312) 879-6599
Mobile: +1 (312) 730-2300
Email: mischa.vanderkamp@ey.com
 Colleen M. Warner,
US-Central Region Transfer
Pricing Leader
+1 (312) 879-3633
Mobile: +1 (312) 330-0773
Email: colleen.warner@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Michele Burtschi,
International Tax and
Transaction Services
Tax Quality Leader
+1 (312) 879-2992
Mobile: +1 (317) 431-4284
Email: michele.burtschi@ey.com
Joshua Ebner
Matthew Hofheimer
Mark Lowry
John Simon
Steve Starzynski
+1 (312) 879-2960
Email: joshua.ebner@ey.com
+1 (312) 879-2515
Email: matthew.hofheimer@ey.com
+1 (312) 879-3699
Mobile: +1 (847) 421-8137
Email: mark.lowry@ey.com
+1 (312) 879-4300
Mobile: +1 (770) 403-0033
Email: jfsimon@ey.com
+1 (312) 879-4818
Mobile: +1 (415) 260-2445
Email: steve.starzynski@ey.com
Dan White
+1 (312) 879-4195
Mobile: +1 (314) 255-9991
Email: dan.white@ey.com
Business Tax Services
Kevin Chadwell,
Tax Market Leader
+1 (312) 879-2884
Mobile: +1 (901) 219-8010
Email: kevin.chadwell@ey.com
Global Compliance and Reporting
Mark Arshonsky, US-Central
Region Global Compliance
and Reporting Markets Leader
+1 (312) 879-3221
Mobile: +1 (847) 217-1139
Email: mark.arshonsky@ey.com
Business Tax Services
Kevin Chadwell,
Tax Market Leader
+1 (312) 879-2884
Mobile: +1 (901) 219-8010
Email: kevin.chadwell@ey.com
Cincinnati, Ohio
Ernst & Young LLP
221 East 4th Street
Suite 2900
Cincinnati, OH 45202
GMT -5
+1 (513) 612-1400
Fax: +1 (513) 612-1730
U n i ted S tate s 1901
International Tax and Transaction Services – International Corporate Tax
Advisory
Tyler Martus
+1 (513) 612-1448
Email: tyler.martus@ey.com
International Tax and Transaction Services – Transfer Pricing
Karl Rothfuss
Global Trade
Jack Harvey
Justin Shafer
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
+1 (513) 612-1568
Mobile: +1 (513) 307-5917
Email: karl.rothfuss@ey.com
+1 (513) 612-1586
Mobile: +1 (513) 295-9297
Email: jack.harvey1@ey.com
+1 (513) 612-1745
Email: justin.d.shafer@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Paul Walker
+1 (513) 612-1620
Email: paul.walker@ey.com
Cleveland, Ohio
Ernst & Young LLP
950 Main Avenue
Suite 1800
Cleveland, OH 44113
GMT -5
+1 (216) 861-5000
Fax: +1 (216) 583-2013
International Tax and Transaction Services – International Corporate Tax
Advisory
Atirek Ratani
+1 (216) 583-1282
Email: atirek.ratani@ey.com
International Tax and Transaction Services – Transfer Pricing
Rupesh Santoshi
(resident in Pittsburgh)
Jeffrey Veleke
(resident in Pittsburgh)
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
Business Tax Services
Jim Ramsey,
Tax Market Leader
+1 (412) 644-7814
Mobile: +1 (612) 206-1510
Email: rupesh.santoshi@ey.com
+1 (412) 644-0418
Mobile: +1 (412) 889-4265
Email: jeffrey.veleke@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
+1 (216) 861-5000
Mobile: +1 (312) 523-9508
Email: james.ramsey@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Matthew Hofheimer
(resident in Chicago)
Chinese Business Services
Sandra Jin
+1 (312) 879-2515
Email: matthew.hofheimer@ey.com
+1 (216) 583-4301
Mobile: +1 (614) 565-3638
Email: sandra.jin@ey.com
1902 U n i ted S tate s
Columbus, Ohio
Ernst & Young LLP
Suite 200
800 Yard Street
Grandview Heights, OH 43212
GMT -5
+1 (614) 224-5678
Fax: +1 (614) 232-7939
International Tax and Transaction Services – International Corporate Tax
Advisory
Atirek Ratani
(resident in Cleveland)
+1 (216) 583-1282
Email: atirek.ratani@ey.com
International Tax and Transaction Services – Transfer Pricing
Rupesh Santoshi
(resident in Pittsburgh)
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
+1 (412) 644-7814
Mobile: +1 (612) 206-1510
Email: rupesh.santoshi@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Matthew Hofheimer
(resident in Chicago)
Business Tax Services
Jim Ramsey,
Tax Market Leader
(resident in Cleveland)
+1 (312) 879-2515
Email: matthew.hofheimer@ey.com
+1 (216) 861-5000
Mobile: +1 (312) 523-9508
Email: james.ramsey@ey.com
Dallas, Texas
EY
2323 Victory Avenue
Suite 2000
Dallas, TX 75219
GMT -6
+1 (214) 969-8000
Fax: +1 (214) 969-8530
International Tax and Transaction Services – International Corporate Tax
Advisory
James M. Kim
Lisa Parnell
Steven Penning
Riaz Salam
Joy Scott
Jamie Thorvilson Wolfe
(resident in Austin)
Jon Wyma
+1 (214) 969-8346
Mobile: +1 (214) 693-6820
Email: james.kim@ey.com
+1 (817) 348-6004
Email: lisa.parnell@ey.com
+1 (214) 969-8649
Mobile: +1 (402) 250-5974
Email: steven.penning@ey.com
+1 (214) 969-0861
Mobile: +1 (512) 767-5886
Email: riaz.salam@ey.com
+1 (214) 969-0843
Email: joy.scott@ey.com
+1 (512) 473-1689
Mobile: +1 (773) 383-6132
Email: jamie.thorvilson@ey.com
+1 (214) 969-9852
Mobile: +1 (214) 755-5552
Email: jon.wyma@ey.com
International Tax and Transaction Services – Transfer Pricing
Barrett Benoit
+1 (214) 969-9772
Mobile: +1 (214) 597-3534
Email: barrett.benoit@ey.com
U n i ted S tate s 1903
Hiro Furuya, Japanese Business
Services — Transfer Pricing
Matt Jennings
 Katherine Pinzon,
US-West Region Transfer
Pricing Leader
(resident in Houston)
Business Tax Advisory
Charles Carr,
Private Client Services
Jamison Meredith,
US-West Region
Quantitative Services Leader
Robert Stover
Global Compliance and Reporting
Jay Fenlaw, US-West Tax and
Finance Operate (TFO) Leader
Mark Rountree, US-West Tax
Segment Market Leader,
Health and Life Sciences
Tax Policy and Controversy
Tina Boldt, Account and Interest
Group Leader
Emron Pratt
Indirect Tax – US VAT Practice
Eva Velin
Global Trade
Armando Beteta
Nesia Warner-Isidore
+1 (214) 754-3404
Mobile: +1 (972) 800-0488
Email: hiroaki.furuya@ey.com
+1 (214) 665-5076
Email: matt.jennings@ey.com
+1 (713) 750-4655
Mobile: +1 (305) 799-7674
Email: katherine.pinzon@ey.com
+1 (214) 754-3280
Email: charles.carr@ey.com
+1 (214) 969-8119
Mobile: +1 (214) 676-6364
Email: jamison.meredith@ey.com
+1 (214) 969-8321
Email: bobby.stover@ey.com
+1 (214) 969-8259
Mobile: +1 (214) 707-3568
Email: jay.fenlaw@ey.com
+1 (214) 969-8607
Mobile: +1 (214) 546-6889
Email: mark.rountree@ey.com
+1 (214) 969-8476
Mobile: +1 (214) 478-9019
Email: tina.boldt@ey.com
+1 (214) 969-9845
Mobile: +1 (214) 244-1493
Email: emron.pratt@ey.com
+1 (214) 969-8953
Mobile: +1 (972) 854-3563
Email: eva.velin1@ey.com
+1 (214) 969-8596
Mobile: +1 (972) 743-2639
Email: armando.beteta@ey.com
+1 (214) 969-9741
Mobile +1 (512) 680-8409
Email: nesia.warner@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
John Dixson
Brandon Hayes
Kelly Worle
Mark Maurer
Charles Thompson
+1 (214) 754-3568
Mobile: +1 (214) 929-1605
Email: john.dixson@ey.com
+1 (408) 947-5615
Mobile: +1 (617) 320-0371
Email: brandon.hayes@ey.com
+1 (214) 969-0852
Mobile: +1 (480) 313-0508
Email: kelly.worle@ey.com
+1 (214) 969-8758
Mobile: +1 (917) 583-7147
Email: mark.maurer@ey.com
+1 (214) 665-5516
Mobile: +1 (214) 632-4664
Email: charles.thompson@ey.com
1904 U n i ted S tate s
Denver, Colorado
Ernst & Young LLP
370 17th Street, Suite 4800
Denver, CO 80202
GMT -7
+1 (720) 931-4000
Fax: +1 (720) 931-4444
International Tax and Transaction Services – International Corporate Tax
Advisory
Andrew J. Cooper
John Ridgley
Tax Policy and Controversy
Alice Harbutte
Global Compliance and Reporting
Doug Scheetz, US-West Tax
Segment Market Leader,
Consumer Products
+1 (720) 931-4505
Mobile: +1 (720) 878-6900
Email: andrew.cooper@ey.com
+1 (720) 931-4758
Email: john.ridgley@ey.com
+1 (720) 931-4011
Email: alice.harbutte@ey.com
+1 (720) 931-4012
Mobile: +1 (303) 475-9347
Email: doug.scheetz@ey.com
Detroit, Michigan
Ernst & Young LLP
One Kennedy Square
777 Woodward Avenue
Suite 1000
Detroit, MI 48226-3529
GMT -5
+1 (313) 628-7100
Fax: +1 (313) 628-7101
International Tax and Transaction Services – International Corporate Tax
Advisory
Mike Beeman
(resident in Grand Rapids)
Derek Burgess
(resident in Grand Rapids)
Steven C. DeMers
Stephen J. Ferguson
Daniel McMann
 Jeffrey M. Michalak,
Global International Tax and
Transaction Services Leader
Mark J. Mukhtar,
International Tax Quantitative
Services
Stephen E. Slazinski
+1 (616) 336-8256
Email: michael.beeman@ey.com
+1 (616) 336-8235
Mobile: +1 (616) 633-8297
Email: derek.burgess@ey.com
+1 (313) 628-8490
Mobile: +1 (734) 634-0019
Email: steven.demers@ey.com
+1 (313) 628-8730
Mobile: +1 (248) 504-9799
Email: stephen.ferguson@ey.com
+1 (313) 628-8740
Mobile: +1 (313) 720-3389
Email: daniel.mcmann@ey.com
+1 (313) 628-8460
Mobile: +1 (248) 207-1629
Email: jeffrey.michalak@ey.com
+1 (313) 628-7150
Mobile: +1 (248) 840-0525
Email: mark.mukhtar@ey.com
+1 (313) 628-8909
Mobile: +1 (248) 703-8785
Email: stephen.slazinski@ey.com
Business Tax Services
Daniel F. Kelley,
Tax Market Leader
+1 (313) 628-8929
Mobile: +1 (312) 593-5355
Email: daniel.kelley@ey.com
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
U n i ted S tate s 1905
Indirect Tax
Chris Gunder,
US-Central Region
Leader of Indirect Tax
+1 (313) 628-8820
Mobile: +1 (330) 612-3251
Email: chris.gunder@ey.com
International Tax and Transaction Services – Transfer Pricing
Wes Cornwell
(resident in Chicago)
Lara Witte
+1 (312) 879-4227
Email: wes.cornwell@ey.com
+1 (313) 628-7168
Mobile: +1 (248) 977-9813
Email: lara.witte@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
John Simon
(resident in Chicago)
+1 (312) 879-4300
Mobile: +1 (770) 403-0033
Email: jfsimon@ey.com
Tax Policy and Controversy
Trevor Wetherington
+1 (313) 628-8439
Mobile: +1 (248) 417-0040
Email: trevor.wetherington@ey.com
Chinese Business Services
Sandra Jin
(resident in Cleveland)
+1 (216) 583-4301
Mobile: +1 (614) 565-3638
Email: sandra.jin@ey.com
Houston, Texas
Ernst & Young LLP
1401 McKinney Street
Suite 2400
Houston, TX 77010
GMT -6
+1 (713) 750-1500
Fax: +1 (713) 750-1501
International Tax and Transaction Services – International Corporate Tax
Advisory
Sarah Busker
Marc de Louw
Amy (Ritchie) Reneau,
US-West Region EY Law Leader
+1 (713) 750-1598
Mobile: +1 (281) 627-4331
Email: sarah.busker@ey.com
+1 (713) 750-4899
Mobile: +1 (832) 740-0511
Email: marc.delouw@ey.com
+1 (713) 750-5276
Mobile: +1 (512) 423-8655
Email: amy.reneau@ey.com
International Tax and Transaction Services – Transfer Pricing
 Purvez Captain, Global Leader —
Larry Eshleman
Kelly Hales
+1 (713) 750-8341
Mobile: +1 (832) 722-8454
Email: purvez.captain@ey.com
+1 (713) 750-8384
Mobile: +1 (832) 687-9541
Email: larry.eshleman@ey.com
+1 (713) 750-8141
Mobile: +1 (832) 428-8836
Email: kelly.hales@ey.com
Bill Macey
+1 (713) 750-1283
Mobile: +1 (713) 705-3062
Email: bill.macey@ey.com
 Katherine Pinzon,
US-West Region Transfer Pricing Leader
+1 (713) 750-4655
Mobile: +1 (305) 799-7674
Email: katherine.pinzon@ey.com
Oil & Gas Transfer
Pricing Services
1906 U n i ted S tate s
International Tax and Transaction Services – Latin America Business
Center – Global Tax Desk Network
Carlos Gonzalez
Enrique Gonzalez Cruz, Mexico
+1 (713) 750-1500
Email: carlos.gonzalez2@ey.com
+1 (713) 750-8107
Email: enrique.cruz@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Yusuf Al-Qallaf
+1 (713) 750-5172
Mobile: +1 (832) 819-6447
Email: yusuf.alqallaf@ey.com
Deborah Byers
+1 (713) 750-8138
Mobile: +1 (713) 819-1287
Email: deborah.byers@ey.com
Tim Devetski
+1 (713) 750-4597
Mobile: +1 (832) 202-8496
Email: tim.devetski@ey.com
Brett Enzor
+1 (214) 969-8980
Mobile: +1 (917) 325-4432
Email: brett.enzor@ey.com
 John Fiorito,
US-West Region Transaction
Tax Advisory Leader
Mitra Ghaemmaghami
+1 (713) 750-5149
Mobile: +1 (832) 833-0278
Email: john.fiorito@ey.com
+1 (713) 750-1585
Email: mitra.ghaemmaghami@ey.com
Christopher J. Lallo
+1 (713) 750-5159
Mobile: +1 (832) 731-6417
Email: chris.lallo@ey.com
Business Tax Advisory
Patricia Bartoskewitz
Robert Gonzales,
Private Client Services
D. Brock Griffiths,
Private Client Services
Global Compliance and Reporting
Jessica Blackmon, US-West Region
Tax and Risk Advisory Services
Leader
Timothy Gowens, US-West Region
Tax Segment Market Leader,
Energy
Wes Poole, US-West Region Tax
Segment Market Leader, Energy
Tax Controversy
Steven M. Diamond, US-West
Region Tax Controversy Leader
Sheri Wilcox
Global Trade
James Grogan
+1 (713) 750-1220
Mobile: +1 (713) 818-8600
Email: patricia.bartoskewitz@ey.com
+1 (713) 751-2024
Mobile: +1 (281) 221-7106
Email: robert.gonzales@ey.com
+1 (713) 750-5295
Mobile: +1 (703) 980-0211
Email: brock.griffiths@ey.com
+1 (713) 750-8630
Mobile: +1 (225) 802-5247
Email: jessica.blackmon@ey.com
+1 (713) 750-8458
Mobile: +1 (832) 755-6974
Email: timothy.gowens@ey.com
+1 (817) 348-6141
Mobile: +1 (817) 307-8775
Email: wes.poole@ey.com
+1 (713) 750-8277
Mobile: +1 (713) 502-2153
Email: steven.diamond@ey.com
+1 (713) 750-8163
Email: sheri.wilcox@ey.com
+1 (713) 750-5296
Mobile: +1 (512) 922-4697
Email: james.grogan@ey.com
U n i ted S tate s 1907
Michael Heldebrand
Michael Leightman
Bryan Schillinger
+1 (408) 947-6820
Mobile: +1 (713) 825-1639
Email: michael.heldebrand@ey.com
+1 (713) 750-1335
Mobile: +1 (713) 598-2848
Email: michael.leightman@ey.com
+1 (713) 750-5209
Email: bryan.schillinger@ey.com
Indianapolis, Indiana
Ernst & Young LLP
Chase Tower
111 Monument Circle
Suite 4000
Indianapolis, IN 46204
GMT -5
+1 (317) 681-7000
Fax: +1 (317) 681-7216
International Tax and Transaction Services – International Corporate Tax
Advisory
Nathan Beadle
Stephen Slazinski
(resident in Detroit)
+1 (317) 681-7061
Mobile: +1 (612) 396-8364
Email: nathan.beadle@ey.com
+1 (313) 628-8909
Email: stephen.slazinski@ey.com
International Tax and Transaction Services – Transfer Pricing
 Rebecca Coke,
US-Central Region Transfer
Pricing Leader
Karl Rothfuss
(resident in Cincinnati)
Mischa van der Kamp
(resident in Chicago)
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
+1 (312) 879-2762
Email: rebecca.coke@ey.com
+1 (513) 612-1568
Mobile: +1 (513) 307-5917
Email: karl.rothfuss@ey.com
+1 (312) 879-6599
Mobile: +1 (312) 730-2300
Email: mischa.vanderkamp@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Dan Corsaro
Business Tax Services
Daniel F. Kelley,
Tax Market Leader
(resident in Detroit)
+1 (317) 681-7154
Mobile: +1 (317) 446-3908
Email: daniel.corsaro@ey.com
+1 (313) 628-8929
Mobile: +1 (312) 593-5355
Email: daniel.kelley@ey.com
Irvine, California
Ernst & Young LLP
18101 Von Karman Avenue
Suite 1700
Irvine, CA 92612-1007
GMT -8
+1 (949) 794-2300
Fax: +1 (949) 437-0590
International Tax and Transaction Services – International Corporate Tax
Advisory
Revital Gallen,
Financial Services Organization
+1 (949) 437-0302
Mobile: +1 (973) 420-4120
Email: revital.allen@ey.com
1908 U n i ted S tate s
International Tax and Transaction Services – Transfer Pricing
Melody Leung
John Nagy
Business Tax Advisory
Joseph Cruz, Private Client Services
Global Compliance and Reporting
John Chadwick
Carl DiNicola
Katy Frankel, US-West Advanced
Manufacturing & Mobility
Tax Market Segment Leader
(resident in San Diego)
Scott Jaconetty
Chase Lewis
Bruce Miller
Rae Perry
Allen Plass
Temple Turner
Clark Welton, US-West Market
Segment Leader, Real Estate/
Hospitality & Construction
Global Trade
Sundar Markandan
Anand Raghavendran
Todd Smith
+1 (949) 437-0423
Mobile: +1 (714) 425-3022
Email: melody.leung@ey.com
+1 (949) 437-0386
Mobile: +1 (949) 244-7932
Email: john.nagy@ey.com
+1 (949) 437-0276
Mobile: +1 (949) 280-5010
Email: joseph.cruz@ey.com
+1 (949) 437-0764
Email: john.chadwick@ey.com
+1 (949) 437-0263
Mobile: +1 (949) 279-2314
Email: carl.dinicola@ey.com
+1 (858) 535-7302
Mobile: +1 (714) 552-2014
Email: katy.frankel@ey.com
+1 (949) 437-0792
Email: scott.jaconetty@ey.com
+1 (949) 437-0644
Email: chase.lewis@ey.com
+1 (949) 437-0729
Email: bruce.miller8@ey.com
+1 (949) 437-0405
Email: rae.perry@ey.com
+1 (949) 437-0634
Email: allen.plass@ey.com
+1 (818) 523-8387
Email: temple.turner@ey.com
+1 (949) 437-0341
Email: clark.welton@ey.com
+1 (949) 838-3372
Email: sundar.markandan@ey.com
+1 (949) 437-0480
Email: anand.raghavendran@ey.com
+1 (949) 437-0354
Mobile: +1 (949) 903-0338
Email: todd.r.smith@ey.com
Kansas City, Missouri
Ernst & Young LLP
One Kansas City Place
1200 Main Street
Suite 2500
Kansas City, MO 64105-2143
GMT -6
+1 (816) 474-5200
Fax: +1 (816) 480-5369
International Tax and Transaction Services – International Corporate Tax
Advisory
Ron Pierce
Steven Resnikoff
(resident in St. Louis)
+1 (816) 480-5229
Mobile: +1 (816) 668-8176
Email: ron.pierce@ey.com
+1 (314) 290-1728
Mobile: +1 (612) 889-3809
Email: steven.resnikoff@ey.com
U n i ted S tate s 1909
International Tax and Transaction Services – Transfer Pricing
Erin Benedict
(resident in St. Louis)
+1 (314) 290-1286
Email: erin.benedict@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Michelle Brady
(resident in St. Louis)
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
Business Tax Services
Joseph R. Robinson,
Tax Market Leader
(resident in St. Louis)
+1 (314) 290-1307
Email: michelle.brady@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
+1 (314) 290-1349
Mobile: +1 (314) 322-6748
Email: joseph.robinson@ey.com
Los Angeles, California
Ernst & Young LLP
725 S. Figueroa Street
5th Floor
Los Angeles, CA 90017-5418
GMT -8
+1 (213) 977-3200
Fax: +1 (213) 977-3978
International Tax and Transaction Services – International Corporate Tax
Advisory
David Gill
Michael Harper
Manish Patel
Bryant Turner,
Financial Services Organization
Cynthia Yu
+1 (213) 977-3844
Mobile: +1 (626) 437-6997
Email: david.gill@ey.com
+1 (213) 240-7110
Email: michael.harper1@ey.com
+1 (213) 977-3846
Email: manish.patel@ey.com
+1 (213) 977-7775
Email: bryant.turner@ey.com
+1 (213) 240-7005
Mobile: +1 (626) 399-8951
Email: cynthia.yu@ey.com
International Tax and Transaction Services – International Capital
Markets
Lena Hines, National Tax
+1 (213) 977-1532
Mobile: +1 (213) 660-6836
Email: lena.hines@ey.com
International Tax and Transaction Services – Transfer Pricing
Melody Leung
(resident in Irvine)
Steve Sideris
+1 (949) 437-0423
Mobile: +1 (714) 425-3022
Email: melody.leung@ey.com
+1 (213) 240-7590
Mobile: +1 (860) 670-5918
Email: steven.sideris@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Michelle Albert
Richard Fung
Torsdon Poon, National Tax
Amy F. Ritz
+1 (213) 977-3299
Email: michelle.albert@ey.com
+1 (213) 977-5856
Mobile: +1 (626) 278-4330
Email: richard.fung@ey.com
+1 (213) 977-3183
Mobile: +1 (202) 327-8005
Email: torsdon.poon@ey.com
+1 (213) 977-7753
Mobile: +1 (310) 213-0380
Email: amy.ritz@ey.com
1910 U n i ted S tate s
Todd Stein
Global Compliance and Reporting
Sarita Bhakta
Chris Billick
Helen Bremer
 Greg Brubach, US-West
Region Leader,
Global Compliance
and Reporting
Robert Grimes
(resident in Westlake Village)
Michael L. Humbarger
Michael Johnson
Christopher Kearley
Debbie Kim
Colin Lee
Jason Lin
Franky Low
Michael Mendoza
Jenny Oku
Richard Snelson
Edith Yavarian
Business Tax Advisory
Eric Block, US-West Region
Private Equity Portfolio Tax
Segment Market Leader
 Kimberly Harrington,
US-West Region Leader, Business
Tax Advisory and Business
Tax Services – Private Client
Services
Daniel Karnis
Andy Park, Private Client Services
Indirect Tax
 Ali Vahdat, US-West Region
Leader, Indirect/State and
Local Tax
+1 (213) 977-7719
Email: todd.stein@ey.com
+1 (213) 977-5805
Email: sarita.bhakta@ey.com
+1 (213) 977-7645
Mobile: +1 (310) 666-9901
Email: chris.billick@ey.com
+1 (213) 240-7028
Email: helen.kim@ey.com
+1 (213) 977-3862
Email: gregory.brubach@ey.com
+1 (805) 779-7011
Email: robert.grimes@ey.com
+1 (213) 977-3009
Email: michael.humbarger@ey.com
+1 (213) 977-3406
Email: michael.johnson4@ey.com
+1 (213) 977-3259
Email: christopher.kearley@ey.com
+1 (213) 977-4399
Email: debbie.kim@ey.com
+1 (213) 977-1538
Email: colin.lee@ey.com
+1 (213) 240-7413
Email: jason.lin@ey.com
+1 (213) 977-3075
Mobile: +1 (626) 318-8225
Email: franky.low@ey.com
+1 (213) 240-7137
Email: michael.mendoza@ey.com
+1 (213) 977-3910
Email: jenny.oku@ey.com
+1 (213) 977-3024
Email: richard.snelson@ey.com
+1 (213) 977-3112
Email: edith.yavarian@ey.com
+1 (213) 977-3455
Mobile: +1 (310) 850-8825
Email: eric.block@ey.com
+1 (213) 977-3432
Email: kim.harrington@ey.com
+1 (213) 977-3867
Mobile: +1 (678) 200-9510
Email: daniel.karnis@ey.com
+ 1 (213) 977-3023
Mobile: +1 (213) 446-1508
Email: andy.park@ey.com
+1 (213) 977-3941
Mobile: +1 (415) 218-7998
Email: ali.vahdat@ey.com
International Tax and Transaction Services – Latin America Business
Center – Global Tax Desk Network
Tak Morimoto, Mexico
+1 (858) 535-7704
Email: tak.morimoto@ey.com
U n i ted S tate s 1911
Louisville, Kentucky
Ernst & Young LLP
Suite 1200
400 West Market Street
Louisville, KY 40202
GMT -5
+1 (502) 585-1400
Fax: +1 (502) 584-4221
International Tax and Transaction Services – International Corporate Tax
Advisory
Tyler Martus
(resident in Cincinnati)
+1 (513) 612-1448
Email: tyler.martus@ey.com
International Tax and Transaction Services – Transfer Pricing
Karl Rothfuss
(resident in Cincinnati)
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
+1 (513) 612-1568
Mobile: +1 (513) 307-5917
Email: karl.rothfuss@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Paul Walker
(resident in Cincinnati)
+1 (513) 612-1620
Email: paul.walker@ey.com
Metropark, New Jersey
Ernst & Young LLP
99 Wood Avenue South
P.O. Box 751
Iselin, NJ 08830-0471
GMT -5
+1 (732) 516-4200
Fax: +1 (732) 516-4412
International Tax and Transaction Services – International Corporate Tax
Advisory
Andrea Varga
Michael Luke
+1 (732) 516-4417
Email: andrea.varga@ey.com
+1 (212) 773-4071
Email: michael.luke@ey.com
International Tax and Transaction Services – Transfer Pricing
James Dougherty
Business Tax Services
Coleen Blakely
+1 (732) 516-4863
Email: james.dougherty@ey.com
+1 (212) 773-2801
Mobile: +1 (305) 586-1002
Email: coleen.blakely@ey.com
Tax Policy and Controversy
Laura Prendergast
+1 (732) 516-4042
Mobile: +1 (732) 245-9920
Email: lauram.prendergast@ey.com
Miami, Florida
Ernst & Young LLP
2 Miami Central
700 NW 1st Avenue
Suite 1500
Miami, FL 33136
GMT -5
+1 (305) 358-4111
Fax: +1 (305) 373-3170
International Tax and Transaction Services – International Corporate Tax
Advisory
Patricia M. Iribarren
+1 (305) 415-1324
Mobile: +1 (305) 297-5700
Email: patricia.iribarren@ey.com
1912 U n i ted S tate s
Augusto Oliveira,
Financial Services Organization
Mike Perez
+1 (305) 415-1810
Mobile: +1 (917) 678-6096
Email: augusto.oliveira@ey.com
+1 (305) 415-1818
Mobile: +1 (786) 236-9784
Email: mike.perez@ey.com
International Tax and Transaction Services – Transfer Pricing
Patty Burleson
+1 (305) 415-1442
Mobile: +1 (330) 294-8158
Email: patty.burleson@ey.com
Indirect Tax – US VAT Practice
Enrique Agresott Garcia
Dominic Mackey
Adriana Trujillo Castellanos
+1 (305) 415-1742
Mobile: +1 (201) 381-9885
Email: enrique.agresottgarcia@ey.com
+1 (305) 415-1629
Mobile: +1 (786) 731-0553
Email: dominic.mackey2@ey.com
+1 (305) 514-1369
Mobile: +1 (305) 608-4835
Email: adriana.trujillo.castellanos@
ey.com
Latin America Business Center – Global Tax Desk Network
Jesus Castilla, International Tax and
Transaction Services US Inbound
Initiative and Latin America
Carmen Encarnacion
Paulo Espindula
Terri Grosselin
Adriana Sanmarti
+1 (305) 415-1416
Email: jesus.castilla@ey.com
+1 (305) 415-1644
Mobile: +1 (917) 972-5053
Email: carmen.encarnacion@ey.com
+1 (305) 415-1311
Email: paulo.espindula@ey.com
+1 (305) 415-1344
Mobile: +1 (305) 495-1608
Email: terri.grosselin@ey.com
+1 (305) 415-1906
Mobile: +1 (914) 707-1373
Email: adriana.sanmarti@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
 Elizabeth Arrendale,
Americas Transaction Tax
Advisory Leader
Lauren Byrne,
Financial Services Organization
David Petrillo
+1 (305) 415-1483
Email: elizabeth.arrendale@ey.com
+1 (212) 773-9886
Mobile: +1 (917) 657-2083
Email: lauren.byrne@ey.com
+1 (215) 448-5067
Email: david.petrillo@ey.com
Milwaukee, Wisconsin
Ernst & Young LLP
875 East Wisconsin Avenue
Milwaukee, WI 53202-5405
GMT -6
+1 (414) 273-5900
Fax: +1 (414) 223-7200
International Tax and Transaction Services – International Corporate Tax
Advisory
Nathan Beadle
(resident in Indianapolis)
+1 (317) 681-7061
Mobile: +1 (612) 396-8364
Email: nathan.beadle@ey.com
U n i ted S tate s 1913
International Tax and Transaction Services – Transfer Pricing
Michael Halloran
(resident in Minneapolis)
+1 (612) 371-8611
Mobile: +1 (646) 251-9634
Email: michael.halloran@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Maryann D’Angelo
(resident in Minneapolis)
Matthew Hofheimer
(resident in Chicago)
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
Business Tax Services
Anne M. McDonald,
Tax Market Leader
(resident in Minneapolis)
Ryan Chance
+1 (612) 371-8570
Mobile: +1 (703) 608-6868
Email: maryann.dangelo@ey.com
+1 (312) 879-2515
Email: matthew.hofheimer@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
+1 (612) 371-8612
Mobile: +1 (612) 770-5565
Email: anne.mcdonald@ey.com
+1 (414) 223-7406
Email: ryan.chance@ey.com
Minneapolis, Minnesota
Ernst & Young LLP
220 South Sixth Street
Suite 1400
Minneapolis, MN 55402
GMT -6
+1 (612) 343-1000
Fax: +1 (612) 371-6788
International Tax and Transaction Services – International Corporate Tax
Advisory
Kyle Cannon
Marja Lutsep,
Financial Services Organization
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
+1 (612) 371-6381
Mobile: +1 (651) 329-5607
Email: kyle.cannon@ey.com
+1 (612) 371-8583
Mobile: +1 (646) 856-2030
Email: marja.lutsep@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
International Tax and Transaction Services – Transfer Pricing
Peter Griffin
Michael Halloran
Nicholas Schaffer
+1 (612) 371-6932
Mobile: +1 (612) 201-7051
Email: peter.griffin@ey.com
+1 (612) 371-8611
Mobile: +1 (646) 251-9634
Email: michael.halloran@ey.com
+1 (612) 371-6728
Mobile: +1 (612) 384-8999
Email: nicholas.schaffer@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Maryann D’Angelo
Kevin Kaiser,
Financial Services Organization
Business Tax Services
Anne M. McDonald,
Tax Market Leader
+1 (612) 371-8570
Mobile: +1 (703) 608-6868
Email: maryann.dangelo@ey.com
+1 (312) 879-4538
Email: kevin.kaiser@ey.com
+1 (612) 371-8612
Mobile: +1 (612) 770-5565
Email: anne.mcdonald@ey.com
1914 U n i ted S tate s
Tax Technology and Transformation
David Nickson,
EY US-East Region
Tax Technology and Transformation
Leader
+1 (612) 371-6866
Mobile: +1 (646) 647-9490
Email: david.nickson@ey.com
Philadelphia, Pennsylvania
Ernst & Young LLP
Two Commerce Square
2001 Market Street, Suite 4000
Philadelphia, PA 19103-7096
GMT -5
+1 (215) 448-5000
Fax: +1 (215) 448-4069
+1 (215) 841-2643
International Tax and Transaction Services – International Corporate Tax
Advisory
John J. Brady
Brett Cagliuso
+1 (215) 448-5377
Mobile: +1 (215) 479-2006
Email: john.brady@ey.com
+1 (215) 448-5119
Email: brett.cagliuso@ey.com
International Transactions
Timothy J. Nugent
+1 (215) 448-4032
Mobile: +1 (609) 388-4807
Email: timothy.nugent@ey.com
International Tax and Transaction Services – Transfer Pricing
Olga Manziy
Business Tax Services
Coleen Blakely
Business Tax Advisory
Dolly Jacobs
+1 (215) 841-0384
Mobile: +1 (215) 317-5885
Email: olga.manziy@ey.com
+1 (212) 773-2801
Mobile: +1 (305) 586-1002
Email: coleen.blakely@ey.com
+1 (703) 747-1303
Mobile: +1 (703) 307-4275
Email: dolly.park@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Won Shin
Tax Policy and Controversy
Bill O’Meara
+1 (215) 448-5813
Email: won.shin@ey.com
+1 (215) 448-5616
Email: bill.omeara@ey.com
Phoenix, Arizona
Ernst & Young LLP
One Renaissance Sq.
Ste. 2300
Two North Central
Phoenix, AZ 85004
GMT -7
+1 (602) 322-3000
Fax: +1 (602) 322-3023
International Tax and Transaction Services – International Corporate Tax
Advisory
Andrew J. Cooper
(resident in Denver)
Dinesh Kakwani
+1 (720) 931-4505
Mobile: +1 (720) 878-6900
Email: andrew.cooper@ey.com
+1 (602) 322-3316
Mobile: +1 (917) 939-3950
Email: dinesh.kakwani@ey.com
U n i ted S tate s 1915
Pittsburgh, Pennsylvania
Ernst & Young LLP
One PPG Place
Suite 2100
Pittsburgh, PA 15222
GMT -5
+1 (412) 644-7800
Fax: +1 (412) 644-0477
International Tax and Transaction Services – International Corporate Tax
Advisory
Atirek Ratani
(resident in Cleveland)
+1 (216) 583-1282
Email: atirek.ratani@ey.com
International Tax and Transaction Services – Transfer Pricing
Rupesh Santoshi
Jeffrey Veleke
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
Jim Ramsey,
Tax Market Leader
(resident in Cleveland)
+1 (412) 644-7814
Mobile: +1 (612) 206-1510
Email: rupesh.santoshi@ey.com
+1 (412) 644-0418
Mobile: +1 (412) 889-4265
Email: jeffrey.veleke@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
+1 (216) 861-5000
Mobile: +1 (312) 523-9508
Email: james.ramsey@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Dan White
(resident in Chicago)
+1 (312) 879-4195
Mobile: +1 (314) 255-9991
Email: dan.white@ey.com
Portland, Oregon
Ernst & Young LLP
One S.W. Columbia Street
Suite 1050
Portland, OR 97258
GMT -8
+1 (503) 414-7900
Fax: +1 (503) 414-7990
International Tax and Transaction Services – International Corporate Tax
Advisory
Michael Ferguson
(resident in Seattle)
Tracy Fisher
+1 (206) 654-7485
Mobile: +1 (206) 910-1541
Email: michael.ferguson@ey.com
+1 (503) 414-7935
Mobile: +1 (408) 309-1523
Email: tracy.fisher@ey.com
International Tax and Transaction Services – Transfer Pricing
Michael Bowes
(resident in San Jose)
Nikhil Jain,
Financial Services Organization
Anne Welsh
(resident in Seattle)
Business Tax Advisory
Renae Davis
Global Trade
James Lessard-Templin
+1 (408) 947-5597
Mobile: +1 (408) 802-8072
Email: michael.bowes@ey.com
+1 (503) 414-7958
Email: nikhil.jain@ey.com
Mobile: +1 (206) 999-4537
Email: anne.welsh@ey.com
+1 (503) 414-7995
Mobile: +1 (541) 760-5057
Email: renae.davis@ey.com
+1 (503) 414-7901
Email: james.lessardtemplin@ey.com
1916 U n i ted S tate s
Richmond, Virginia
Ernst & Young LLP
The Edgeworth Building
2100 East Cary Street
Suite 201
Richmond, VA 23223
Business Tax Services
Coleen Blakely
Business Tax Advisory
Dolly Jacobs
Tax Policy and Controversy
Laura Prendergast
(resident in Metropark)
GMT -5
+1 (804) 344-6000
Fax: +1 (804) 344-6067
+1 (212) 773-2801
Mobile: +1 (305) 586-1002
Email: coleen.blakely@ey.com
+1 (703) 747-1303
Mobile: +1 (703) 307-4275
Email: dolly.park@ey.com
+1 (732) 516-4042
Mobile: +1 (732) 245-9920
Email: lauram.prendergast@ey.com
St. Louis, Missouri
Ernst & Young LLP
The Plaza in Clayton
Suite 1300
190 Carondelet Plaza
St. Louis, MO 63105-34334
GMT -6
+1 (314) 290-1000
Fax: +1 (314) 290-1882
International Tax and Transaction Services – International Corporate Tax
Advisory
Ron Pierce
(resident in Kansas City)
Steven Resnikoff
+1 (816) 480-5229
Mobile: +1 (816) 668-8176
Efax: +1 (866) 357-0336
Email: ron.pierce@ey.com
+1 (314) 290-1728
Mobile: +1 (612) 889-3809
Email: steven.resnikoff@ey.com
International Tax and Transaction Services – Transfer Pricing
Erin Benedict
Tobin E. Hopkins
(resident in Chicago)
Indirect Tax – US VAT Practice
Ela Choina,
US-Central Region Leader of VAT
(resident in Chicago)
+1 (314) 290-1286
Email: erin.benedict@ey.com
+1 (312) 879-3137
Mobile: +1 (312) 203-2790
Email: tobin.hopkins@ey.com
+1 (312) 879-2935
Mobile: +1 (708) 351-8223
Email: ela.choina@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Michelle Brady
Dan White
(resident in Chicago)
Business Tax Services
Joseph R. Robinson,
Tax Market Leader
+1 (314) 290-1307
Mobile: +1 (312) 952-5384
Email: michelle.brady@ey.com
+1 (312) 879-4195
Mobile: +1 (314) 255-9991
Email: dan.white@ey.com
+1 (314) 290-1349
Mobile: +1 (314) 322-6748
Email: joseph.robinson@ey.com
U n i ted S tate s 1917
Salt Lake City, Utah
Ernst & Young LLP
178 South Rio Grande Street
Suite 400
Salt Lake City, UT 84101
GMT -7
+1 (801) 350-3300
Fax: +1 (801) 350-3456
International Tax and Transaction Services – International Corporate Tax
Advisory
David Gill
(resident in Los Angeles)
+1 (213) 977-3844
Mobile: +1 (626) 437-6997
Email: david.gill@ey.com
International Tax and Transaction Services – Transfer Pricing
Steve Sideris
(resident in Los Angeles)
Business Tax Advisory
Joseph Cruz
(resident in Irvine)
Global Compliance and Reporting
Rick Manning
+1 (213) 240-7590
Mobile: +1 (860) 670-5918
Email: steven.sideris@ey.com
+1 (949) 437-0276
Mobile: +1 (949) 280-5010
Email: joseph.cruz@ey.com
+1 (801) 350-3461
Email: rick.manning@ey.com
San Antonio, Texas
Ernst & Young LLP
1800 Frost Bank Tower
100 West Houston Street
San Antonio, TX 78205
GMT -6
+1 (210) 228-9696
Fax: +1 (210) 242-7252
International Tax and Transaction Services – International Corporate Tax
Advisory
Jamie Thorvilson Wolfe
(resident in Austin)
Business Tax Advisory
Lisa Springs, Private Client Services
+1 (512) 473-1689
Mobile: +1 (773) 383-6132
Email: jamie.thorvilson@ey.com
+1 (210) 242-7212
Email: lisa.springs@ey.com
San Diego, California
Ernst & Young LLP
4370 La Jolla Village Drive
Suite 500
San Diego, CA 92122
GMT -8
+1 (858) 535-7200
Fax: +1 (858) 535-7777
International Tax and Transaction Services – Transfer Pricing
John Nagy
(resident in Irvine)
Business Tax Advisory
Joseph Cruz
(resident in Irvine)
Global Compliance and Reporting
Russell Broadway
Chad Crocker
+1 (949) 437-0386
Mobile: +1 (949) 244-7932
Email: john.nagy@ey.com
+1 (949) 437-0276
Mobile: +1 (949) 280-5010
Email: joseph.cruz@ey.com
+1 (858) 535-7245
Email: russ.broadway@ey.com
+1 (858) 535-7793
Email: chad.crocker@ey.com
1918 U n i ted S tate s
Katy Frankel,
US-West Advanced
Manufacturing & Mobility
Tax Market Segment Leader
Amy Gossman
Lily Kordic
Carolyn Long
Heidi Wagner
+1 (858) 535-7302
Mobile: +1 (714) 552-2014
Email: katy.frankel@ey.com
+1 (858) 535-7626
Email: amy.gossman@ey.com
+1 (858) 535-7248
Email: lily.kordic@ey.com
+1 (858) 535-7319
Email: carolyn.long@ey.com
+1 (858) 535-7240
Email: heidi.wagner@ey.com
Latin America Business Center – Global Tax Desk Network
Ernesto Ocampo, Mexico
Indirect Tax
Lynlee Brown, Global Trade
+1 (858) 535-7383
Mobile: +1 (619) 410-3642
Email: ernesto.ocampo@ey.com
+1 (858) 535-7357
Mobile: +1 (760) 715-4151
Email: lynlee.brown@ey.com
San Francisco, California
Ernst & Young LLP
560 Mission Street
Suite 1600
San Francisco, CA 94105-2907
GMT -8
+1 (415) 894-8000
Fax: +1 (415) 894-8099
International Tax and Transaction Services – International Corporate Tax
Advisory
Stephen Bates,
National Tax
Daniel Fletcher
Bruce Meyer
Zey Nasser
Nadia Serikova
Cliff Tegel
+1 (415) 894-8190
Mobile: +1 (415) 806-1044
Email: stephen.bates@ey.com
+1 (415) 894-8884
Email: daniel.fletcher@ey.com
+1 (415) 894-8110
Mobile: +1 (925) 787-6424
Email: bruce.meyer@ey.com
+1 (415) 894-8111
Email: zey.nasser@ey.com
+1 (415) 894-8813
Email: nadia.serikova@ey.com
+1 (415) 894-8892
Email: cliff.tegel@ey.com
International Tax and Transaction Services – Global Tax Desk Network
Job Grondhout, Netherlands
Laura Katsma, Netherlands
Richard Kocsis, Hungary
Stefan Ruest, Switzerland
Global Compliance and Reporting
Andrew Alltizer
Kirk Anderson
John Basseer
+1 (415) 984-7684
Email: job.grondhout@ey.com
+1 (628) 502-3977
Email: laura.katsma2@ey.com
+1 (408) 947-6753
Email: richard.kocsis1@ey.com
+1 (415) 894-4317
Email: stefan.ruest@ey.com
+1 (415) 894-8289
Email: andrew.alltizer@ey.com
+1 (415) 894-8752
Email: kirk.anderson@ey.com
+1 (415) 894-8614
Email: john.basseer@ey.com
U n i ted S tate s 1919
Mark Bookman
Brian Byrne
Robyn Dahlin
Raymond DePole
+1 (415) 894-7833
Email: mark.bookman@ey.com
+1 (408) 947-5601
Email: brian.byrne1@ey.com
+1 (415) 894-8308
Email: robyn.dahlin@ey.com
+1 (415) 894-8933
Mobile: +1 (510) 604-6003
Email: ray.depole@ey.com
 Kevin Flynn,
US-West Region Tax
Managing Partner
+1 (415) 894-8210
Email: kevin.flynn@ey.com
John Gunn
Sudarshan Jain
Jamie Kuang
Sasha White
+1 (415) 894-8286
Email: john.gunn1@ey.com
+1 (415) 894-4491
Email: sudarshan.jain@ey.com
+1 (415) 894-8776
Email: jamie.kuang@ey.com
+1 (415) 894-8677
Email: sasha.white@ey.com
Tax Policy and Controversy
Pat Chaback
Bryon Christensen, US Controversy
Leader (resident in Seattle)
Business Tax Advisory
James Wolfrom,
Transaction Costs Analysis
Susanne Morrow,
Private Client Services
+1 (415) 894-8231
Email: pat.chaback@ey.com
+1 (206) 654-7479
Email: bryon.christensen@ey.com
+1 (415) 894-8604
Email: james.wolfrom@ey.com
+1 (415) 894-8287
Email: susanne.morrow@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Marc Countryman,
National DC Office
Barbara Hobbs
Kirsten Malm
Mark Olsen,
US-West Private Equity
Market Leader
Dave Seo
Jennifer Shearer
Marc Zametto
+1 (415) 894-8688
Email: marc.countryman@ey.com
+1 (415) 984-7051
Email: barbara.hobbs@ey.com
+1 (415) 894-8443
Email: kirsten.malm@ey.com
+1 (415) 894-8348
Mobile: +1 (415) 987-3180
Email: mark.olsen@ey.com
+1 (415) 894-8746
Email: dave.seo@ey.com
+1 (415) 894-8378
Mobile: +1 (650) 906-0997
Email: jennifer.shearer@ey.com
+1 (415) 894-8758
Email: marc.zametto@ey.com
International Tax and Transaction Services – International Capital
Markets
Matthew Blum,
Financial Services Organization
Indirect Tax – US VAT Practice
Liz Day
Anne Freden
+1 (415) 984-7198
Mobile: +1 (617) 642-7955
Email: matt.blum@ey.com
+1 (415) 894-8247
Mobile: +1 (415) 513-6047
Email: liz.day@ey.com
+1 (415) 894-8732
Mobile: +1 (925) 588-6212
Email: anne.freden@ey.com
1920 U n i ted S tate s
Tax Technology and Transformation
John P. Basseer,
EY US-West Region
Tax Technology and Transformation
Leader
+1 (415) 894-8000
Mobile: +1 (202) 494-8584
Email: john.basseer@ey.com
San Jose, California
Ernst & Young LLP
303 Almaden Boulevard
San Jose, CA 95110
GMT -8
+1 (408) 947-5500
Fax: +1 (408) 947-5716
International Tax and Transaction Services – International Corporate Tax
Advisory
Aaron Ashcraft
Beth Carr
Jon Cisler
Channing Flynn,
National Tax
Long Hua
 Sadler Nelson, US-West Region
International Tax and Transaction
Services Leader
David Wachutka
+1 (408) 947-6579
Mobile: +1 (408) 796-8168
Email: aaron.ashcraft@ey.com
+1 (408) 947-5426
Mobile: +1 (650) 248-6556
Email: beth.carr@ey.com
+1 (408) 947-5786
Mobile: +1 (414) 975-2959
Email: jon.cisler@ey.com
+1 (408) 947-5435
Mobile: +1 (408) 813-5027
Email: channing.flynn@ey.com
+1 (408) 947-6677
Mobile: +1 (408) 205-7406
Email: long.hua@ey.com
+1 (408) 947-6523
Mobile: +1 (408) 234-7748
Email: sadler.nelson@ey.com
+1 (408) 947-4919
Email: david.wachutka@ey.com
International Tax and Transaction Services – Global Tax Desk Network
Laura Katsma, Netherlands
Karl Doyle, Ireland
Richard Kocsis, Hungary
(Eastern European Business
Group)
Stefan Ruest, Switzerland
+1 (628) 502-3977
Email: laura.katsma2@ey.com
+1 (408) 947-4977
Email: karl.doyle@ey.com
+1 (408) 947-6753
Email: richard.kocsis1@ey.com
+1 (415) 894-4317
Email: stefan.ruest@ey.com
International Tax and Transaction Services – Asia-Pacific Business
Group – Global Tax Desk Network
Archit Shah, India
Diana Wu, China Mainland
+1 (408) 947-4930
Mobile: +1 (669) 262-9105
Email: archit.shah@ey.com
+1 (408) 947-6873
Mobile: +1 (510) 676-6806
Email: diana.wu@ey.com
International Tax Services – Transfer Pricing
Michael Bowes
Ameet Kapoor, National Tax
+1 (408) 947-5597
Mobile: +1 (408) 796-8168
Email: michael.bowes@ey.com
+1 (408) 947-5799
Mobile: +1 (510) 205-3725
Email: ameet.kapoor1@ey.com
U n i ted S tate s 1921
Eric Olson
Samuel Phaup
Global Compliance and Reporting
Chad Bowar
Rachel Breen
Jennifer Cobb,
US-West Region TARAS leader
Irine Dibowitz
Jerry DiMaggio, Tax Market
Segment Leader, Technology
Matthew Duncan
 Joseph Hogan, Americas Leader,
Global Compliance and Reporting
A.J. Johnson
Alex Levchenko
Ryan Mosley
Nami Murase
Holly Newman
Tony Rebelo
Robert Terpening
Lynne Wang
Business Tax Advisory
Kevin Dangers
+1 (408) 947-6542
Mobile: +1 (408) 431-7270
Email: eric.olson1@ey.com
+1 (408) 947-5526
Email: sam.phaup@ey.com
+1 (408) 947-5762
Email: chad.bowar@ey.com
+1 (408) 947-5620
Email: rachel.breen@ey.com
+1 (408) 947-6821
Email: jennifer.cobb@ey.com
+1 (408) 947-5748
Email: irine.dibowitz@ey.com
+1 (408) 947-6637
Mobile: +1 (408) 314-5450
Email: jerry.dimaggio@ey.com
+1 (408) 947-6810
Email: matthew.duncan@ey.com
+1 (408) 947-4995
Mobile: +1 (650) 242-2310
Email: joseph.hogan@ey.com
+1 (408) 918-5993
Email: aj.johnson@ey.com
+1 (408) 947-6740
Email: alexander.levchenko@ey.com
+1 (408) 947-5710
Email: ryan.mosley@ey.com
+1 (408) 947-5790
Email: nami.murase@ey.com
+1 (408) 947-6524
Mobile: +1 (408) 761-0330
Email: holly.newman@ey.com
+1 (408) 947-4984
Mobile: +1 (401) 480-5264
Email: antonio.rebelo@ey.com
+1 (408) 947-5404
Mobile: +1 (408) 656-0843
Email: robert.terpening@ey.com
+1 (408) 947-6705
Mobile: +1 (408) 667-8897
Email: lynne.wang@ey.com
+1 (408) 947-6895
Mobile: +1 (925) 899-2736
Email: kevin.dangers@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Jill Franciosi
Adam O’Brien
 Laynie Pavio,
Americas International Tax
and Transaction Services
Market Leader
Tax Policy and Controversy
Bryon Christensen, US Controversy
Leader (resident in Seattle)
Indirect Tax – US VAT Practice
Anna Becker
+1 (408) 947-6863
Mobile: +1 (617) 320-0371
Email: jill.franciosi@ey.com
+1 (408) 283-5030
Email: adam.obrien@ey.com
+1 (408) 947-6606
Mobile: +1 (650) 796-8128
Email: laynie.pavio@ey.com
+1 (206) 654-7479
Email: bryon.christensen@ey.com
+1 (408) 947-6114
Email: anna.v.becker@ey.com
1922 U n i ted S tate s
Global Trade
Michael Heldebrand
Prentice Wells
+1 (408) 947-6820
Mobile: +1 (713) 825-1639
Email: michael.heldebrand@ey.com
+1 (408) 947-5438
Mobile: +1 (408) 859-4607
Email: prentice.wells@ey.com
Seattle, Washington
Ernst & Young LLP
920 5th Avenue
Seattle, WA 98104
GMT -8
+1 (206) 621-1800
Fax: +1 (206) 654-7799
International Tax and Transaction Services – International Corporate Tax
Advisory
Michael Ferguson
+1 (206) 654-7485
Email: michael.ferguson@ey.com
International Tax and Transaction Services – Transfer Pricing
Steve Ahiabu
Anne Welsh
+1 (206) 654-7631
Mobile: +1 (408) 367-9737
Email: stephen.ahiabu@ey.com
+1 (206) 654-6317
Mobile: +1 (206) 999-4537
Email: anne.welsh@ey.com
Andrew Liu
Carl Mackleit
Heather Mills
Katrina Perlewitz
Matthew Rundorff
+1 (206) 654-7535
Email: andrew.liu@ey.com
+1 (206) 654-7602
Email: carl.mackleit@ey.com
+1 (206) 654-7581
Email: heather.mills@ey.com
+1 (206) 654-7527
Email: katrina.perlewitz@ey.com
+1 (206) 654-6336
Email: matt.rundorff@ey.com
Global Compliance and Reporting
Global Trade
Dennis Forhart
Tax Policy and Controversy
Bryon Christensen,
US Controversy Leader
+1 (206) 262-7091
Mobile: +1 (248) 613-4000
Email: dennis.forhart@ey.com
+1 (206) 654-7479
Email: bryon.christensen@ey.com
Stamford, Connecticut
Ernst & Young LLP
300 First Stamford Place
3rd Floor
Stamford, CT 06902
GMT -5
+1 (203) 674-3000
Fax: +1 (203) 674-3228
International Tax and Transaction Services – International Corporate Tax
Advisory
David Caracciolo
 Abe Hadad,
Americas International Tax
and Transaction Services
Technology Leader
+1 (203) 674-3025
Mobile: +1 (646) 250-8636
Email: david.caracciolo@ey.com
+1 (203) 674-3060
Mobile: +1 (203) 803-2361
Email: abe.hadad@ey.com
U n i ted S tate s 1923
Marcellin Mbwa-Mboma
Bryan Zetlin
+1 (212) 773-4784
Mobile: +1 (203) 451-2453
Email: marcellin.mbwamboma@ey.com
+1 (203) 674-3055
Email: bryan.zetlin@ey.com
International Tax and Transaction Services – International Capital
Markets
 Danielle C. Clark, Global Withholding
Tax Reporter, Financial Services
Organization
+1 (203) 674-3693
Mobile: +1 (914) 414-3233
Email: danielle.clark@ey.com
International Tax and Transaction Services – Transfer Pricing
Nick Carofano
+1 (203) 674-3386
Mobile +1 (646) 318-5970
Email: nick.carofano@ey.com
Coleen Blakely
+1 (212) 773-2801
Mobile: +1 (305) 586-1002
Email: coleen.blakely@ey.com
Rebecca DiGangi
Dino Lombardi
+1 (201) 551-5008
Mobile: +1 (646) 373-7600
Email: rebecca.digangi@ey.com
+1 (212) 773-9763
Mobile: +1 (914) 282-2456
Email: dino.lombardi@ey.com
Business Tax Services
Business Tax Advisory
Tax Policy and Controversy
Laura Prendergast
(resident in Metropark)
+1 (732) 516-4042
Mobile: +1 (732) 245-9920
Email: lauram.prendergast@ey.com
Tysons, Virginia
Ernst & Young LLP
1775 Tysons Boulevard
Tysons, VA 22102
GMT -5
+1 (703) 747-1000
Fax: +1 (703) 747-0100
+1 (703) 747-0128
International Tax and Transaction Services – International Corporate Tax
Advisory
Jeff Chamberlain
Jonny Lindroos
Daniel Messing
Preya P. Saroop
+1 (703) 747-1540
Email: jeffrey.chamberlain@ey.com
+1 (212) 773-1951
Mobile: +1 (646) 479-6663
Email: jonathan.lindroos@ey.com
+1 (703) 747-1074
Mobile: +1 (781) 223-4933
Email: daniel.messing@ey.com
+1 (202) 327-7476
Mobile: +1 (407) 923-4694
Email: preya.patel@ey.com
International Tax and Transaction Services – Operating Model
Effectiveness
Kendra McDermand
+1 (703) 747-1133
Mobile: +1 (917) 769-5007
Email: kendra.mcdermand@ey.com
International Tax and Transaction Services – Transfer Pricing
Anjali D. Bhasin, PhD
+1 (703) 747-1890
Mobile: +1 (703) 201-8869
Email: anjali.bhasin@ey.com
1924 U n i ted S tate s
Maison Miscavage
Hien Nguyen
+1 (703) 747-0529
Mobile: +1 (703) 362-3995
Email: maison.miscavage@ey.com
+1 (703) 747-0574
Mobile: +1 (301) 728-8343
Email: hien.nguyen@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Bruce Blondin
John Michalowski
Meredith Payne
Scott Vaughn
+1 (703) 747-1653
Email: bruce.blondin@ey.com
+1 (703) 747-1610
Email: john.michalowski@ey.com
+1 (703) 747-0493
Email: meredith.payne@ey.com
+1 (703) 747-1564
Email: scott.vaughn@ey.com
Washington, DC
Ernst & Young LLP
National Office
1101 New York Avenue NW
Washington, DC 20005
GMT -5
+1 (202) 327-6000
Fax: +1 (202) 327-6200 (General)
+1 (202) 327-6721
International Tax and Transaction Services – International Corporate Tax
Advisory
Arlene Fitzpatrick
Martin Milner
John Morris
Chris Ocasal,
Financial Services Organization
 Colleen O’Neill,
International Tax and
Transaction Services
National Tax Leader
(resident in New York)
Stephen Peng
Zach Pouga
+1 (202) 327-7284
Mobile: +1 (202) 286-3505
Email: arlene.fitzpatrick@ey.com
+1 (202) 327-7453
Email: martin.milner@ey.com
+1 (202) 327-8026
Email: john.morris@ey.com
+1 (202) 327-6868
Mobile: +1 (703) 919-0195
Email: chris.ocasal@ey.com
+1 (212) 773-0189
Mobile: +1 (516) 510-2116
Email: colleen.oneill@ey.com
Joshua Ruland
Ray Stahl
Allen Stenger
+1 (202) 327-7471
Email: stephen.peng@ey.com
+1 (212) 773-8518
Email: zach.pouga.tinhaga@ey.com
+1 (202) 327-7238
Email: joshua.ruland@ey.com
+1 (202) 327-5798
Email: raymond.stahl@ey.com
+1 (202) 327-6289
Email: allen.stenger@ey.com
Julia Tonkovich
+1 (202) 327-8801
Email: julia.m.tonkovich@ey.com
(resident in New York)
International Tax and Transaction Services – Operating Model
Effectiveness (OME)
Al G. Paul
+1 (202) 327-6056
Mobile: +1 (703) 969-2352
Email al.paul@ey.com
U n i ted S tate s 1925
International Tax and Transaction Services – International Capital
Markets
Matthew Blum,
Financial Services Organization
(resident in San Francisco)
Douglas Chestnut
Liz Hale
 Lee Holt,
International Tax and
Transaction Services
Capital Markets Leader
(resident in New York)
Matthew Stevens
Mathew Urbina
Michael Yaghmour
+1 (415) 984-7198
Mobile: +1 (617) 642-7955
Email: matt.blum@ey.com
+1 (202) 327-5780
Mobile: +1 (703) 966-8679
Email: douglas.chestnut@ey.com
+1 (202) 327-8070
Email: liz.hale@ey.com
+1 (212) 773-9636
Mobile: +1 (917) 232-7056
Email: lee.holt@ey.com
+1 (202) 327-6846
Mobile: + 1 (703) 407-6421
Email: matthew.stevens@ey.com
+1 (202) 327-7094
Mobile: +1 (202) 841-2101
Email: mathew.urbina@ey.com
+1 (202) 327-6072
Mobile: +1 (202) 360-8283
Email: michael.yaghmour@ey.com
International Tax and Transaction Services – Transfer Pricing
Ameet Kapoor
(resident in San Jose)
Ryan Kelly
Carlos Mallo
Mike McDonald
Thomas Ralph
Craig Sharon,
Consultant
Daniel Sosna
Thomas Vidano
E. Miller Williams
(resident in Atlanta)
+1 (408) 947-5799
Email: ameet.kapoor1@ey.com
+ 1 (202) 327-5728
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International Tax and Transaction Services – National Tax Department –
Mergers and Acquisitions Group
Donald Bakke
Marc Countryman
(resident in San Francisco)
 Andrew J. Dubroff,
National Tax
Department – Mergers
and Acquisitions Co-leader
Stephen P. Fattman
(resident in Los Angeles)
Nicole Field
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1926 U n i ted S tate s
Randell Gartin
Larry Garrett
Andrew Herman
Martin Huck
Shane Kiggen
 Chris Nelson,
Tax Attributes and Planning Leader
Brian Peabody
Brian Reed
 Amy J. Sargent,
Transaction Cost Analysis Leader
Kirsten Simpson
 Karen Gilbreath Sowell,
National Tax
Department – Mergers and
Acquisitions Co-Leader
Gary R. Vogel
Mobile: +1 (214) 926-5957
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Business Tax Services
Coleen Blakely
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Business Tax Advisory
Scott Mackay
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Tax Policy and Controversy
Bryon Christensen,
US Controversy Leader
(resident in Seattle)
Richard Fultz
Alice Harbutte
(resident in Denver)
Cathy Koch,
Americas Director of Tax Policy
Kirsten Wielobob
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A. At a glance
Corporate Income Tax Rate (%)
Corporate Capital Gains Tax Rate (%)
Branch Tax Rate (%)
21 (a)
21
21 (a)
U n i ted S tate s 1927
Withholding Tax (%) (b)
Dividends
Interest
Royalties from Patents, Know-how, etc.
Branch Remittance Tax
Net Operating Losses (Years)
Carryback
Carryforward
30
30
30
30
(c)
(c)(d)
(c)
(e)
0 (f)
Unlimited (f)
(a) The 21% rate is effective for tax years beginning after 31 December 2017. In
addition, many states levy income or capital-based taxes. A base erosion
minimum tax is also imposed on corporations. See Section B.
(b) Rates may be reduced by treaty.
(c) Applicable to payments to non-US corporations and nonresidents.
(d) Interest on certain “portfolio debt” obligations issued after 18 July 1984 and
non-effectively connected bank deposit interest are exempt from withholding
tax.
(e) This is the branch profits tax applicable to non-US corporations (see Sec­
tion D).
(f) A net operating loss deduction is generally limited to 80% of taxable income.
Special rules apply to certain types of losses and entities. For details, see
Section C.
B. Taxes on corporate income and gains
Corporate income tax. US corporations are subject to US federal
taxation on their worldwide income, including income of foreign
branches and certain income of their foreign subsidiaries (regardless of whether such income is repatriated to the United States in
the year in which it is earned). If certain conditions are met, a US
corporation is allowed a 100% deduction against the foreignsource portion of dividends received from certain foreign subsidiaries, including any gain from the sale or exchange of stock in a
foreign subsidiary that is treated as a dividend under Section
1248 of the Internal Revenue Code (IRC).
In general, foreign corporations are subject to US taxation on
income that is effectively connected with a US trade or business
and on certain other US-source income. However, if the foreign
corporation is resident in a country having an income tax treaty
with the United States and is eligible to claim the benefits of that
treaty, only the foreign corporation’s business profits that are
attributable to a permanent establishment in the United States are
subject to US taxation and the rate of tax on certain other
US-source income may be reduced.
Rates of corporate tax. For tax years beginning after 31 December
2017, a corporation’s taxable income is taxed at 21%. This rate
applies both to US corporations and to the income of foreign
corporations that is effectively connected with a US trade or business. Certain foreign corporations that are engaged in a US trade
or business may be exempt from US tax on effectively connected
income by reason of a treaty.
Base erosion and anti-abuse tax. The base erosion and anti-abuse
tax (BEAT) is an additional tax on corporations that are subject
to US corporate income tax and that meet certain gross receipts
and base erosion percentage thresholds. A taxpayer’s BEAT liability for a tax year is the excess, if any, of an amount equal to
10% (5% for tax years beginning in the 2018 calendar year and
12.5% for tax years beginning after 31 December 2025) of the
taxpayer’s modified taxable income (MTI) over an amount equal
to the taxpayer’s regular tax liability reduced by certain credits
1928 U n i ted S tate s
(including the foreign tax credit). In general, MTI is the taxpayer’s taxable income calculated without regard to any base erosion
tax benefits (for example, current expenses or cost-recovery
deductions) generated from base erosion payments and the base
erosion percentage of certain net operating loss deductions. Base
erosion payments include most deductible payments to foreign
related persons, including payments for services, for the use of
property and for depreciable or amortizable property. Base erosion payments generally do not include costs of goods sold, with
exceptions.
Capital gains and losses. A corporation’s gains are taxed at the
same rates as ordinary income. In general, capital losses may off­
set only capital gains, not ordinary income. Subject to certain restrictions, a corporation’s excess capital loss may be carried back
three years and forward five years to offset capital gains in such
other years.
Administration. The annual tax return for domestic corporations
is due by the 15th day of the fourth month after the close of the
company’s tax year. A corporation is entitled, upon request, to an
automatic six-month extension to file its return. In general, 100%
of a corporation’s tax liability must be paid through quarterly
estimated tax installments during the year in which the income is
earned. The estimated tax payments are due on the 15th day of the
4th, 6th, 9th and 12th months of the company’s fiscal year.
Credit for foreign taxes. A credit is allowed for foreign income
taxes paid or accrued, or deemed paid, by US corporations, but
the credit is generally limited to the amount of regular US tax on
the taxpayer’s foreign-source taxable income. Separate limitations must also be calculated for specified categories of income,
including passive income, general category income, foreign
branch income, global intangible low-taxed income ([GILTI]; see
Section C) and income resourced under a treaty.
C. Determination of taxable income
General. Income for tax purposes generally is computed for a tax
year according to certain statutory tax provisions (for example,
Sections 451 and 461 of the IRC) and underlying regulations.
Consequently, taxable income typically does not equal income
for financial reporting purposes.
In general, a deduction is permitted for ordinary and necessary
trade or business expenses. However, expenditures that create an
asset having a useful life longer than one year (and not eligible
for certain exceptions, such as those relating to the bonus depreciation deduction for qualified depreciable tangible property and
eligible de minimis items) may need to be capitalized and recovered over an appropriate period.
Depreciation. A depreciation deduction is available for most tan-
gible property (except land) used in a trade or business or held for
the production of income, such as rental property. Tangible depreciable property that is used in the United States and placed in
service after 1986 is generally depreciated under prescribed
recovery periods pursuant to the Modified Accelerated Cost
Recovery System (MACRS). In general, under the MACRS, each
U n i ted S tate s 1929
class is assigned a recovery period and a depreciation method.
Significantly, under tax reform legislation effective for tax years
beginning in 2018, a 100% first-year bonus depreciation deduction is allowed for certain qualified property acquired and placed
in service after 27 September 2017 and before 1 January 2023.
Qualified property generally includes tangible property with a
recovery period of 20 years or less under MACRS (subject to
certain significant exceptions related to designated types of real
property improvements), provided the certain statutory requirements are met.
After 2022, the rate of bonus depreciation for qualified property
decreases over the next four years to the following rates:
• 80% for property placed in service in 2023
• 60% for property placed in service in 2024
• 40% for property placed in service in 2025
• 20% for property placed in service in 2026
The cost of intangible assets developed by a taxpayer may be
amortized over the determinable useful life of an asset. Certain
intangible assets, including goodwill, going concern value,
patents and copyrights, may generally be amortized over 15 years
if they are acquired as part of a taxable acquisition of a business.
Tax depreciation is generally subject to recapture on the sale of a
depreciated asset to the extent that the sales proceeds exceed the
tax value after depreciation. The amounts recaptured are subject
to tax as ordinary income.
Net operating losses. If allowable deductions of a US corporation
or branch of a foreign corporation exceed its gross income, the
excess is called a net operating loss (NOL). With the exception of
a two-year carryback for certain losses incurred in the trade or
business of farming or of certain insurance companies, NOLs
may not be carried back to prior years. However, corporations
may generally carry losses forward indefinitely. A net operating
loss deduction is generally limited to 80% of taxable income.
Inventories. Inventory is generally valued for tax purposes at either
cost or the lower of cost or market value. In determining the cost
of goods sold, the two most common inventory flow assumptions
used are last-in, first-out (LIFO) and first-in, first-out (FIFO).
The method chosen must be applied consistently. Uniform capitalization rules require the inclusion in inventory costs of allocable indirect costs.
Dividends. In general, dividends received by a US corporation
from other US corpor­ations qualify for a 50% dividends-received
deduction, subject to certain limitations. The dividends-received
deduction is generally increased to 65% of the dividend if the recipient corporation owns at least 20% of the distributing corporation. Dividend payments between members of an affiliated group
of US corporations qualify for a 100% dividends-received deduction. In general, an affiliated group consists of a US parent corporation and all other US corporations in which the parent owns,
directly or i­ndirectly through one or more chains, at least 80% of
the total voting power and value of all classes of shares (excluding
non-voting preferred shares). For distributions made after
31 December 2017, the foreign source-portion of certain dividends
1930 U n i ted S tate s
(excluding hybrid dividends) received by a US corporation from
certain 10%-owned foreign corporations may qualify for a 100%
dividends-received deduction.
Consolidated returns. An affiliated group of US corporations (as
described in Dividends) may elect to determine its taxable income
and tax liability on a consolidated basis. The consolidated return
provisions generally allow electing corporations to report aggregate group income and deductions. Consequently, the NOLs of
some members of the group can, subject to certain limitations, be
used to offset the taxable income of other members of the group,
and transactions between group members, such as intercompany
sales and dividends, are generally deferred or eliminated until
there is a transaction outside the group. Under certain circumstances, losses incurred on the sale of consolidated subsidiaries
are disallowed.
Foreign subsidiaries. Under certain circumstances, undistributed
income of a foreign subsidiary controlled by US shareholders is
taxed to the US shareholders on a current basis, as if the foreign
subsidiary distributed a dividend on the last day of its tax year.
This may result if the foreign subsidiary holds “United States
property” (including loans to US shareholders) during its tax year
or earns certain types of income (Subpart F, including certain
passive income and “tainted” business income, and tested income
that results in GILTI to the US shareholders).
Foreign-derived intangible income and global intangible low-taxed
income deduction. For tax years beginning after 31 December
2017, a US corporation may deduct 37.5% (21.875% for tax
years beginning after 31 December 2025) of its foreign-derived
intangible income (FDII) and 50% (37.5% for tax years beginning
after 31 December 2025) of its GILTI, subject to a taxable
income limitation. In general, FDII equals the foreign-derived
amount of a domestic corporation’s deemed intangible income
that is driven, in part, by property and services sold for foreign
use. Deemed intangible income equals deduction-eligible income
in excess of a deemed return from tangible depreciable assets
held by the domestic corporation.
Anti-hybrid rules. For tax years beginning after 31 December
2017, a deduction is denied for any disqualified related-party
amount paid or accrued pursuant to a hybrid transaction (involving payments that are treated as interest or royalties for US tax
purposes but not by the recipient’s residence country) or by, or to,
a hybrid entity (an entity that is fiscally transparent for US tax
purposes but not for purposes of the tax law of the resident country, or vice versa).
D. Other significant taxes
The following table summarizes other significant taxes.
Nature of tax
Rate
Branch profits tax, on branch profits (reduced
by reinvested profits and increased by
withdrawals of previously reinvested
earnings); the rate may be reduced by treaty
30%
U n i ted S tate s 1931
Nature of tax
Rate
Branch interest tax, on interest expense paid by
a branch in excess of the amount deductible
against effectively connected income (unless
the interest would be exempt from withholding
tax if paid by a US corporation); the rate may
be reduced by treaty
30%
Personal holding company (PHC) tax, applies
to a corporation that satisfies a passive-income
test; in addition to regular tax; imposed
on undistributed income
20%
Accumulated earnings tax; penalty tax levied
on a corporation (excluding a PHC) accumulating
profits to avoid shareholder-level personal
income tax; assessed on accumulated taxable
income exceeding a calculated amount (at
least USD250,000 or USD150,000 for
certain personal services corporations)
20%
State and local income taxes, imposed by
most states and some local governments
Various
State and local sales taxes, imposed by many
states and some local governments
Various
Payroll taxes
Federal unemployment insurance (FUTA);
imposed on first USD7,000 of wages
6.0% and 0.6%
(assuming full
credit of 5.4%)
Workmen’s compensation insurance;
provisions vary according to state laws;
rates vary depending on nature of
employees’ activities
Various
Social security contributions (including
1.45% Medicare tax); imposed on
Wages up to USD142,800 (for 2021); paid by
Employer
6.2%
Employee
6.2%
All covered wages (for 2021; Medicare tax);
paid by
Employer
1.45%
Employee
1.45%
(Effective from 1 January 2013, an additional
Medicare tax of 0.9% applies to wages, tips, other
compensation and self-employment income in
excess of USD200,000 for taxpayers who file as
single or head of household. For married taxpayers
filing jointly and surviving spouses, the additional
0.9% Medicare tax applies to the couple’s combined
wages in excess of USD250,000. The additional tax
applies only to the amount owed by the employee;
the employer does not pay the additional tax.
Employers withhold tax only on wages in excess of
USD200,000.)
E. Miscellaneous matters
Foreign-exchange controls. The United States currently has no
foreign-exchange control restrictions.
1932 U n i ted S tate s
Debt-to-equity rules. The United States has a number of provisions
that must be considered in evaluating whether a purported debt
instrument is considered debt or equity for US tax purposes.
Extensive regulations were promulgated for debt instruments
issued after 4 April 2016 under Section 385 of the IRC. In such
case, funds loaned to a corporation by a related party may be
recharacterized by the Internal Revenue Service (IRS) as equity
if a prohibited distribution (or similar) transaction occurs. As a
result, the corporation’s deduction for interest expense may be
disallowed, and principal and interest payments may be considered
distributions to the related party and be subject to withholding
tax at rates applicable to distributions. Documentation
requirements, which were also a part of the same set of
regulations, have been withdrawn but continue to exist in case
law. In addition to the Section 385 regulations, the United States
has extensive case law distinguishing debt from equity and
generally applying some type of facts and circumstances test in
determining whether an instrument issued by a business should
be considered debt or equity.
If an instrument is properly considered debt, there are a number
of provisions that can deny or defer the deduction for interest
expense. For example, interest on certain convertible debt instruments may be disallowed. In addition, interest expense accrued
on a loan from a related foreign lender must be actually paid
before the US borrower can deduct the interest expense. The most
expansive interest expense limitation rule is Section 163(j) of the
IRC, which generally applies to all taxpayers to limit the deduction for business interest to 30% of adjusted taxable income
(ATI). For the first several years of application, ATI is computed
without regard to depreciation, amortization or depletion.
Thereafter (beginning in 2022), ATI will be decreased by those
items, thereby making the computation 30% of net interest
expense exceeding earnings before interest and taxes. The
CARES Act passed in March 2020 increases the 30% limitation
to 50% for two tax years (for all taxpayers except partnerships
and in all cases subject to election out and back to 30%). Interest
expense must be related to a “business,” which means the interest
must be properly allocable to a trade or business. Certain exceptions apply, including a small business exception, and special
rules apply to partnerships for purposes of determining the limitation. Disallowed interest may be carried forward to future years
and allowed as a deduction. Final regulations were issued in 2020
and 2021 affirming application to controlled foreign corporations (CFCs) and also containing an expanded anti-abuse rule. In
addition, proposed regulations were issued in 2018 and 2020. The
final and proposed regulations provide certain specific rules with
respect to the application of Section 163(j) of the IRC, and taxpayers are advised to analyze the application of these regulations.
Transfer pricing. In general, the IRS may redetermine the tax lia­
bility of related parties if, in its discretion, this is necessary to
prevent the evasion of taxes or to clearly reflect income. Specific
regulations require that related taxpayers (including US persons
and their foreign affiliates) deal among themselves on an arm’slength basis. Under the best-method rule included in the transferpricing regulations, the best transfer-pricing method is the one
that provides the most reliable measure of an arm’s-length result,
U n i ted S tate s 1933
determined based on the facts and circumstances. Transferpricing methods that may be acceptable, depending on the
circumstances, include the comparable profits method, comparable uncontrolled price method, cost-plus method, resale price
method and profit-split method. It is possible to reach transferpricing agreements in advance with the IRS.
If the IRS adjusts a taxpayer’s tax liability, tax treaties between
the United States and other countries usually provide mutual
agreement procedures for the allocation of adjustments between
related parties in the two countries to avoid double tax.
F. Treaty withholding tax rates
The following are US withholding tax rates for dividends, interest and royalties paid from the United States to residents of various treaty jurisdictions.
Patent and
know-how
Dividends
Interest
royalties
%
%
%
Australia
Austria
Bangladesh
Barbados
Belgium
Bulgaria
Canada
China Mainland
Cyprus
Czech Republic
Denmark
Egypt
Estonia
Finland
France
Germany
Greece
Hungary (j)
Iceland
India
Indonesia
Ireland
Israel
Italy
Jamaica
Japan (dd)
Kazakhstan
Korea (South)
Latvia
Lithuania
Luxembourg (oo)
Malta
Mexico
Morocco
Netherlands
New Zealand
Norway
Pakistan
0/5/15 (a)
0/10 (b)
5/15 (c)
0
10/15 (c)
5/10 (d)
5/15 (c)
5
0/5/15 (a)
0
5/10 (c)
5
5/15 (c)
0
10
10 (x)
5/15 (c)
10
5/15 (c)
0
0/5/15 (a)
0
5/15 (c)
15
5/15 (c)
10
0/5/15 (a)
0
0/5/15 (a)
0
0/5/15 (a)
0
30
0/30 (i)
5/15 (c)
0
5/15 (c)
0
15/25 (c)
10/15 (l)
10/15 (c)
10
5/15 (c)
0
12.5/25 (c)
10/17.5 (n)
5/15 (c)
0/10 (p)
10/15 (c)
12.5
0/5/10
0
5/15 (c)
10
10/15 (c)
12
5/15 (c)
10
5/15 (c)
10
0/5/15 (c)(s)
0
5/15
10
0/5/10 (u)
4.9/10/15 (v)
10/15 (c)
15
0/5/15 (a)
0
0/5/15 (a)(c)
10
15
0 (y)
15/30 (c)
30
5
0
10
5
0
5
0/10
10
0
0/10
0
15
5/10
0
0
0
0
0
0/5
10/15
10
0
10/15
0/5/8
10
0
10
10/15
5/10
5/10
0
10
10
10
0
5
0
0/30
(e)
(f)
(g)
(h)
(k)
(m)
(o)
(q)
(r)
(g)
(g)
1934 U n i ted S tate s
Patent and
know-how
Dividends
Interest
royalties
%
%
%
Philippines
Poland (bb)
Portugal
Romania
Russian Federation
Slovak Republic
Slovenia
South Africa
Spain (ii)
Sri Lanka
Sweden
Switzerland (ff)
Thailand
Trinidad and
Tobago
Tunisia
Turkey
Ukraine
USSR (ll)
United Kingdom
Venezuela
Non-treaty
jurisdictions
20/25 (c)
5/15 (c)
15 (cc)
10
5/10 (c)
5/15 (c)
5/15 (c)
5/15 (c)
0/5/15
15
0/5/15 (a)
5/15 (c)
10/15 (c)
30
14/20 (c)
15/20 (c)
5/15 (c)
30
0/5/15 (mm)
5/15 (c)
30
10/15 (z)
0
10
10
0
0
0/5
0
0
10
0
0
10/15 (hh)
30
15
10/15 (hh)
0
0
0 (nn)
4.95/10 (t)
30 (w)
15/25
10
10
10/15
0
0/10
5
0
0
5/10
0
0
5/8/15
(aa)
(ee)
(ee)
(gg)
15
10/15 (jj)
5/10 (kk)
10
0
0
5/10 (kk)
30
Various exceptions (for example, for governmental entities and
REITs) or conditions may apply (for example, a limitation-onbenefits provision), depending upon the terms of the particular
treaty.
(a) The 0% rate applies if dividends are paid by an 80%-owned US corporation
to its parent company (80% ownership must be for at least a 12-month period
ending on the date the dividend is declared or the entitlement is determined)
and if certain other conditions are met. The 5% rate applies to dividends paid
to a company that directly owns at least 10% of the voting power (or share
capital, if applicable) of the payer. The 15% rate applies to other dividends.
(b) The 10% rate applies to all interest payments with the following exceptions:
• Interest derived by the government of a contracting state
• Interest derived by certain financial institutions
(c) The withholding rate is reduced to 5% (10% in the case of Bangladesh,
Indonesia, Jamaica, Korea (South), Morocco, Thailand, and Trinidad and
Tobago; 12.5% in the case of Israel; 14% in the case of Tunisia; 15% in the
case of India, Pakistan and Turkey; and 20% in the case of the Philippines) if,
among other conditions, the recipient is a corporation owning a specified
percentage of the voting power of the distributing corporation.
(d) The 5% rate applies to interest paid to banks or financial institutions and
interest related to the sale on credit of industrial, commercial or scientific
equipment or of merchandise.
(e) The 0% rate applies to royalties for cultural works as well as to payments for
the use of, or the right to use, computer software, patents and information
concerning industrial, commercial and scientific experience.
(f) The 0% rate applies to royalties paid for copyrights. The 10% rate applies to
royalties paid for patents, trademarks, and industrial, commercial or scientific
equipment or information.
(g) The 5% rate applies to royalties paid for the use of commercial, industrial or
scientific equipment.
(h) The 0% rate applies to royalties paid for copyrights of literary, artistic or
scientific works, cinematographic films, sound or picture recordings, or
software.
U n i ted S tate s 1935
(i)
(j)
(k)
(l)
(m)
(n)
(o)
(p)
(q)
(r)
(s)
(t)
(u)
(v)
(w)
(x)
(y)
(z)
The exemption does not apply if the recipient controls directly or indirectly
more than 50% of the voting power in the paying corporation.
On 4 February 2010, the United States and Hungary signed a new income
tax treaty that would replace the existing treaty between the two countries.
As of 31 December 2020, the proposed treaty had not yet received US
Senate advice and consent to ratification.
The treaty provides for a general exemption from withholding tax on royalties. A 5% withholding tax rate applies to royalties for trademarks and
motion pictures.
The 10% rate applies to interest paid on loans granted by banks carrying
on bona fide banking business and similar financial institutions.
The 10% rate generally applies to royalties for the use of industrial, commercial or scientific equipment.
The 10% rate applies to interest on bank loans. The 17.5% rate applies to
other interest.
The 10% rate applies to copyright and film royalties.
The exemption applies to the following:
• Interest paid to qualified governmental entities, provided the entity owns,
directly or indirectly, less than 25% of the payer of the interest
• Interest paid with respect to debt guaranteed or insured by a qualified
governmental entity
• Interest paid or accrued with respect to the sale of goods, merchandise or
services
• Interest paid or accrued on a sale of industrial, commercial, or scientific
equipment
The 0% rate applies to royalties paid for the use of certain copyright materials. The 5% rate applies to royalties paid for the use of computer software
and industrial, commercial or scientific equipment. The 8% rate applies in
all other cases.
The 10% rate applies to royalties paid for copyrights or rights to produce
or reproduce literary, dramatic, musical, or artistic works and to royalties
paid for motion picture films.
The rate is 0% for dividends paid by a company resident in Luxembourg if
the beneficial owner of the dividends is a company that is a resident of the
United States and if, during an uninterrupted period of two years preceding
the date of payment of the dividends, the beneficial owner of the dividends
has held directly at least 25% of the voting shares of the payer.
The 4.95% rate applies to interest paid on loans made by financial institutions and insurance companies. The 10% rate applies to other interest.
The 0% rate applies to the following dividends:
• Dividends paid to certain recipients that own at least 80% of the voting
shares of the payer of the dividends
• Dividends paid to certain pension plans
The 5% rate applies if the conditions for the 0% rate are not met and if the
recipient owns at least 10% of the payer of the dividends. The 10% rate
applies if the 10% ownership threshold is not met. A protocol to the treaty
provides an exemption from the 5% “dividend equivalent amount” tax if
certain conditions are met (the conditions are similar to those that apply
with respect to the 0% withholding tax rate on dividends).
The 4.9% rate applies to interest paid on loans (except back-to-back loans)
made by banks and insurance companies and to interest paid on publicly
traded securities. The 10% rate applies to interest paid by banks and to
interest paid by sellers to finance purchases of machinery and equipment.
The 15% rate applies to other interest.
Interest on certain “portfolio debt” obligations issued after 18 July 1984
and non-effectively connected bank deposit interest are exempt from withholding tax.
Interest paid to state-owned enterprises in China Mainland is exempt from
withholding tax.
The general withholding tax rate for interest may be increased to 10% if
both Norway and the United States tax interest paid to nonresidents under
their domestic tax laws. Norway does not impose tax on interest paid to
nonresidents and, consequently, a 0% rate applies to US-source interest
under the treaty. The treaty also provides that a 0% rate applies to certain
types of interest, such as interest paid on bank loans.
The 10% rate applies to interest derived by a resident of one of the contracting states from sources in the other contracting state with respect to public
issuances of bonded indebtedness.
1936 U n i ted S tate s
(aa)
The tax imposed by the source state may not exceed, in the case of the
Philippines, the lowest of the following:
• 25%
• 15% if the royalties are paid by a corporation registered with the
Philippine Board of Investments and engaged in preferred areas of
activities
• The lowest rate of Philippine tax that may be imposed on royalties of the
same kind paid under similar circumstances to a resident of a third state
(bb) On 13 February 2013, the United States and Poland signed a new income
tax treaty that would replace the existing treaty between the two countries.
As of 31 December 2020, the proposed treaty had not yet received US Sen­
ate advice and consent to ratification.
(cc) A reduced rate may apply if the beneficial owner of the dividend is a
Portuguese company that owns at least 25% of the capital of the dividendpaying company.
(dd) On 24 January 2013, the United States and Japan signed a protocol to
amend the existing income tax treaty between the countries. The protocol
entered into force on 30 August 2019.
(ee) The lower rate applies to cultural royalties, which are defined as payments
for the right to use copyrights of literary, artistic or scientific works, including cinematographic films.
(ff)
On 23 September 2009, the United States and Switzerland signed a protocol to amend the existing income tax treaty between the two countries. The
protocol entered into force on 20 September 2019.
(gg) The 5% rate applies to rent paid for the use of tangible movable property.
(hh) The 10% rate applies to interest on loans granted by financial institutions.
The 15% rate applies to other interest.
(ii)
On 14 January 2013, the United States and Spain signed a new protocol to
amend the existing income tax treaty and protocol between the two countries. The protocol entered into force on 27 November 2019.
(jj)
The 10% rate applies to the following:
• Royalties paid for the use of, or the right to use, industrial, commercial
or scientific equipment
• Remuneration for the performance of accessory technical assistance with
respect to the use of the property or rights described above, to the extent
that such technical assistance is performed in the contracting state where
the payment for the property or right has its source
The 15% rate applies to royalties or other amounts paid for the following:
• The use of, or right to use, copyrights of literary, artistic and scientific
works, including cinematographic and television films and videotapes
used in television broadcasts
• Patents, trademarks, designs and models, plans, and secret formulas and
processes
• Information relating to industrial, commercial or scientific experience
(kk) The 5% rate applies to payments for the right to use industrial, commercial
or scientific equipment. The 10% rate generally applies to other royalties.
(ll)
The US Department of Treasury has announced that the income tax treaty
between the United States and the USSR, which was signed on 20 June
1973, continues to apply to the former republics of the USSR, including
Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan,
Turkmenistan and Uzbekistan, until the United States enters into tax treaties with these countries. The United States has entered into tax treaties
with Estonia, Kazakhstan, Latvia, Lithuania, the Russian Federation and
Ukraine. The withholding tax rates under these treaties are listed in the
above table.
(mm) The 0% rate applies if the dividends are paid by US companies to UK
companies that owned 80% or more of the voting shares of the payer of the
dividends for a 12-month period preceding the declaration of the dividends
and if either of the following additional conditions is met:
• The 80% test was met before 1 October 1998.
•The recipient is a qualified resident under certain prongs of the limitation-on-benefits provision in the treaty.
The 0% rate also applies to US-source dividend payments made to UK
pension schemes. The 5% rate applies if the beneficial owner of the dividends is a company owning 10% or more of the payer. For other dividends,
the 15% rate applies.
(nn) Withholding tax may be imposed at the full domestic rate on interest paid
in certain circumstances.
(oo) On 20 May 2009, the United States and Luxembourg signed a protocol to
amend the existing income tax treaty between the two countries. The protocol entered into force on 9 September 2019.
U n i ted S tate s 1937
The United States and Chile signed their first-ever income tax
treaty and protocol on 4 February 2010. It includes a general
limitation-on-benefits provision and reductions in withholding tax
rates. As of 31 December 2020, the proposed treaty and protocol
had not yet received US Senate advice and consent to ratification.
The United States and Vietnam signed their first-ever income tax
treaty and protocol on 7 July 2015. It includes a general limitation-on-benefits provision and reductions in withholding tax rates.
As of 31 December 2020, the proposed treaty and protocol had
not yet received US Senate advice and consent to ratification.