New York, New York GMT -5
Ernst & Young LLP
1 Manhattan West
New York, NY 10001
+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
David Abrahams
+ 1 (212) 773-1212 (resident in Hoboken)
Humberto Allemant Salas
Mobile: +1 (201) 661-1126 Email: david.abrahams@ey.com
+1 (212) 773-6246
Mobile: +1 (917) 497-2877 Email: humberto.allemant@ey.com
Anthony Ammirato +1 (516) 336-0204 (resident in Jericho) Mobile: +1 (631) 965-2153 Email: anthony.ammirato@ey.com
Rebecca Attwell
Matthew Berger
+1 (212) 773-0519 Mobile: +1 (347) 306-8722 Email: rebecca.attwell@ey.com
+1 (212) 773-4440 Mobile: +1 (908) 675-4044 Email: matthew.berger@ey.com
Peter Breckling +1 (516) 336-0227 (resident in Jericho) Mobile: +1 (631) 988-1822 Email: peter.breckling@ey.com
Anne Buscaglia, +1 (212) 773-0276
Financial Services Organization Mobile: +1 (917) 549-0081 Email: anne.buscaglia@ey.com
David Caracciolo +1 (203) 674-3025 (resident in Stamford) Mobile: +1 (646) 250-8636 Email: david.caracciolo@ey.com
Danielle C. Clark, Global Withholding +1 (203) 674-3693
Tax Reporter, Financial Services
Mobile: +1 (914) 414-3233 Organization (resident in Stamford) Email: danielle.clark@ey.com
Leland J. Cleland +1 (212) 773-4044
Mobile: +1 (713) 553-8417 Email: leland.cleland@ey.com
Catherine Daly, +1 (212) 773-1539
Financial Services Organization
Joseph Esperance
Mobile: +1 (914) 954-3367 Email: catherine.daly@ey.com
+1 (212) 773-7174 Mobile: +1 (917) 520-7943 Email: joseph.esperance@ey.com
Karen Ganesh, +1 (212) 773-3070 Financial Services Organization Email: karen.ganesh@ey.com
Marc D. Ganz
+1 (212) 773-2229
Mobile: +1 (917) 613-8766 Email: marc.ganz@ey.com
Bryan Glanzberg +1 (212) 773-8512 Mobile: +1 (732) 616-5764 Email: bryan.glanzberg@ey.com
John Griffin,
International Tax
+1 (212) 773-1998
Mobile: +1 (914) 953-3691
Quantitative Services Email: john.griffin02@ey.com
JD Hamilton
Chris J. Housman, Financial Services
+1 (212) 773-8350
Mobile: +1 (917) 647-0384 Email: jd.hamilton@ey.com
+1 (212) 773-6490
Mobile: +1 (704) 776-1968 and Transaction Services Leader Email: chris.housman@ey.com
Organization Region — International Tax
Serge Huysmans
Zsuzsanna Kadar
Mitchell Kops
Keith E. Kube,
+1 (212) 773-2710
Mobile: +1 (917) 861-9230 Email: serge.huysmans@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 Financial Services Organization
Mobile: +1 (917) 952-8525 (resident in Hoboken) Email: keith.kube@ey.com
Dennis Kriek
+1 (212) 773-5212
Mobile: +1 (917) 769-1685 Email: dennis.kriek@ey.com
David Lasker, +1 (212) 773-1999 Financial Services Organization Email: david.lasker@ey.com
Lisa Lim
+1 (212) 773-4756
Mobile: +1 (646) 812-5694 Email: lisa.lim@ey.com
Lauren Lovelace, +1 (212) 773-8790 Financial Services Organization
Marcellin Mbwa-Mboma
Daniel Minkis
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) 773-7085
Mobile: +1 (646) 660-0095 Email: daniel.minkis@ey.com
Tina Minozzi, +1 (212) 773-1348 International Tax Quantitative Services Email: tina.minozzi@ey.com
Leo F. Naughton
+1 (212) 773-4998
Mobile: +1 (914) 519-7032 Email: leo.naughton@ey.com
Karen Petrosino, +1 (212) 773-0375
Financial Services Organization
Zach Pouga
Mobile: +1 (551) 579-2664 Email: karen.petrosino@ey.com
+1 (212) 773-8518 Email: zach.pouga.tinhaga@ey.com
James D. Sauer +1 (212) 773-1161 Mobile: +1 (646) 359-2447 Email: james.sauer@ey.com
Dmitri Semenov,
Financial Services Organization
+1 (212) 773-2552
Mobile: +1 (347) 528-7598 Email: dmitri.semenov@ey.com
Donna Siemaszko, +1 (212) 773-1908
International Tax Mobile: +1 (646) 894-8524
Quantitative Services Email: donna.siemaszko@ey.com
Tony Sportelli
+1 (212) 773-5417
Mobile: +1 (732) 832-6240 Email: anthony.sportelli@ey.com
Michael Stamm, +1 (212) 773-4946
International Tax Quantitative Services Email: michael.stamm@ey.com
Charlene Tsai,
+1 (201) 551-5238
Email: charlene.tsai@ey.com (resident in Hoboken)
Financial Services Organization
Charlie Walsh
Jeffrey A. Weiss
+1 (516) 336-0274
Mobile: +1 (631) 708-4529
Email: charlie.walsh@ey.com
+1 (212) 773-0626
Mobile: +1 (917) 952-8199
Email: jeffrey.weiss@ey.com
Ann Wilbur, +1 (212) 773-0909
International Tax Quantitative Services
International Transactions
Frank A. Caratzola
Cindy Lin
Gabe Taubenfeld
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
Mobile: +1 (646) 715-2030
Email: cindy.lin1@ey.com
+1 (212) 773-2030
Mobile: +1 (516) 318-5930
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 +1 (212) 773-1657 North Africa (MENA)
Email: asmaa.ali1@ey.com
Mark Alon, Israel +1 (212) 773-7087
Email: mark.alon1@ey.com
Tobias Appl, Germany +1 (212) 536-1318
Email: tobias.appl2@ey.com
Sarah Belshaw, United Kingdom +1 (212) 466-9157
Email: sarah.belshaw1@ey.com
Michael Bertschinger, Switzerland +1 (212) 466-9855
Email: michael.bertschinger1@ey.com
Sebastiaan Boers, Netherlands +1 (312) 879-3682 (resident in Chicago)
Mobile: +1 (408) 904-9678
Email: sebastiaan.boers1@ey.com
Jasan Bsharat, Germany +1 (212) 773-7213
Email: jasan.bsharat1@ey.com
Jose Antonio Bustos, BEPS +1 (212) 773-9584
Email: joseantonio.bustos@ey.com
Andres Carracedo, Spain +1 (212) 773-2482
Email: andres.carracedo.insua1@ey.com
Karl Doyle, Ireland +1 (408) 947-4977 (resident in San Jose)
Email: karl.doyle@ey.com
Gamze Durgun, Turkey +1 (212) 466-9542
Email: gamze.durgun1@ey.com
Eric Duvoisin, Switzerland +1 (212) 773-0762
Email: eric.duvoisin@ey.com
Deirdre Fenton, Ireland +1 (212) 773-0019
Email: deirdre.fenton1@ey.com
Job Grondhout, Netherlands +1 (415) 984-7684 (resident in San Francisco)
Email: job.grondhout@ey.com
Lital Haber, Israel +1 (212) 466-9677
Email: lital.haber1@ey.com
Daan Hoogwegt, Netherlands +1 (312) 879-3698 (resident in Chicago)
Email: daan.hoogwegt1@ey.com
Serge Huysmans, BEPS +1 (212) 773-2710
Mobile: +1 (917) 861-9230
Email: serge.huysmans@ey.com
Laura Katsma, Netherlands
+1 (415) 894-8923 (resident in San Francisco
Email: laura.katsma2@ey.com and San Jose)
Brigitte Keirby-Smith, Pan Africa
Gabor Kiss, Hungary
Richard Kocsis, Hungary
+1 (212) 466-9450
Email: brigitte.f.keirby-smith1@ey.com
+1 (212) 773-1395
Email: gabor.kiss2@ey.com
+1 (415) 984-7772 (resident in San Francisco)
Oscar Kruse, Nordics
Email: richard.kocsis1@ey.com
+1 (212) 466-9967
Email: oscar.kruse1@ey.com
Paul Macdonald, United Kingdom +1 (212) 773-6406
Email: paul.macdonald1@ey.com
Terrence Melendez, Caribbean +1 (212) 773-2798 Email: terrence.melendez1@ey.com
Sylwia Migdal, Poland
+1 (212) 773-0095
Mobile: +1 (646) 595-7814 Email: sylwia.migdal1@ey.com
Ana Mingramm, +1 (212) 773-9190 Head of Global Tax Desk Network Mobile: +1 (917) 328-8464 Email: ana.mingramm@ey.com
Maaike Muit, BEPS +1 (212) 773-2761 Email: maaike.c.muit@ey.com Trevor O’Brien, Canada +1 (416) 943-5435 Email: trevor.obrien@ca.ey.com
Dele Olaogun, Africa
+1 (212) 773-2546
Mobile: +1 (917) 952-3970 Email: dele.olaogun@ey.com
Xavier Picha, Luxembourg +1 (212) 536-1355 Mobile: +1 (917) 353-1059 Email: xavier.picha@ey.com Mathieu Pinon, France +1 (212) 773-2021 Email: mathieu.pinon1@ey.com Rodin Prinsen, Netherlands +1 (212) 773-0018 Email: rodin.prinsen1@ey.com
Andres Ramirez-Gaston, +1 (312) 879-3898 Luxembourg (resident in Chicago) Email: andres.ramirezgaston@ey.com Nadine Redford, BEPS +1 (212) 773-3786 Email: nadine.k.redford@ey.com
Daniel Rees, United Kingdom +1 (212) 360-9507 Email: daniel.w.rees1@ey.com
Melanie Rottgardt, Germany +1 (415) 894-8000 (resident in San Francisco) Email: melanie.rottgardt1@ey.com Stefan Ruest, Switzerland +1 (415) 894-4317 (resident in San Francisco) Email: stefan.ruest@ey.com
Thomas Schmitz, Germany +1 (212) 773-4014 Email: thomas.schmitz@ey.com
Graham Shaw, United Kingdom +1 (212) 773-6064 Mobile: +1 (646) 430-2119 Email: graham.shaw@ey.com
Francisco Silva, Portugal +1 (415) 984-7373 Email: francisco.silva1@ey.com
Dirk-Jan (DJ) Sloof, Netherlands +1 (212) 773-1903 (resident in New York) Mobile: +1 (917) 834-5748 Email: dirkjan.sloof@ey.com
Max ‘t Hart, Netherlands +1 (212) 466-9161 Email: max.t.hart1@ey.com
Frederic Vallat, France +1 (212) 773-5889 Mobile: +1 (646) 236-0530 Email: frederic.vallat@ey.com
Willy van Exel, BEPS
Jean-Charles Van Heurck, BEPS
+1 (212) 773-3969
Email: willy.vanexel@ey.com
+1 (212) 360-9813
Email: jean-charles.van.heurck1@ ey.com
Bas van Stigt, Netherlands (OME) +1 (212) 773-7682
Pieter-Jan Wouters, Belgium
Emiliano Zanotti, Italy
Email: bas.van.stigt1@ey.com
+1 (212) 773-7514
Email: pieter-jan.wouters1@ey.com
+1 (212) 360-9330
Email: emiliano.zanotti2@ey.com
International Tax and Transaction Services – Global Tax Desk Network (Financial Services)
Alex Magee, United Kingdom
Paloma Nunez
+1 (212) 773-3130
Email: alex.s.magee1@ey.com
+1 (312) 468-2645 (resident in Chicago)
Aine O’Connor, Ireland
Alexandre Pouchard, Luxembourg
Email: paloma.nunez@ey.com
+1 (212) 773-7848
Email: aine.oconnor1@ey.com
+1 (312) 879-3007 (resident in Chicago)
Mobile: +1 (646) 675-3201
Email: alexandre.pouchard@ey.com
Lucy Wang, China Mainland +1 (312) 879-6305 (resident in Chicago)
Email: lucy.wang1@ey.com
Pablo Wejcman, +1 (212) 773-5129 Argentina and Latin America
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 +1 (212) 360-9667
Mobile: +1 (347) 574-2332
Email: chintan.gala@ey.com
Lars Goldhammer, Germany +1 (212) 773-0181
Email: lars.goldhammer1@ey.com
Taisuke Hamano, Japan +1 (212) 466-9994
Email: taisuke.hamano1@ey.com
Martijn Mulder, Netherlands +1 (212) 773-4581
Alex Prince, United Kingdom
Email: martijn.mulder2@ey.com
+1 (212) 773-1093
Mobile: +1 (917) 832-2461
Email: alex.prince@ey.com
Celso Sousa Paranhos, Brazil +1 (212) 466-9716 Email: celso.paranhos@ey.com
Edwin van Keulen, +1 (212) 773-7542
Transaction Tax Advisory Mobile: +1 (347) 237-6916 Desk Leader, Netherlands
Indirect Tax – US VAT Practice
Dominik Betz
Luigi Bucceri
Ela Choina
(resident in Los Angeles)
Alex Cotopoulis
Email: edwin.vankeulen@ey.com
+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
Gino Dossche
+1 (212) 773-6027
Mobile: +1 (646) 637-4191 Email: gino.dossche@ey.com
Edel Flynn +1 (212) 773-3759
Mobile: +1 (917) 972-2813 Email: edel.flynn@ey.com
Anne Freden, US Leader,
+1 (415) 894-8732
Mobile: +1 (925) 588-6212 (resident in San Francisco) Email: anne.freden@ey.com
VAT practice
Michael Gallacher
Yigal Harkavy
Maria Hevia Alvarez
Kishan Madhok
Rita Mate-Kasza
+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
Steve Patton +1 (212) 773-2827 Mobile: +1 (917) 833-8713 Email: steve.patton1@ey.com
My Lai Phung
Claire Tam
+1 (212) 773-9838
Mobile: +1 (646) 256-3187 Email: my.lai.phung1@ey.com
+1 (212) 773-5413
Mobile: +1 (347) 313-5418 Email: claire.tam@ey.com
International Tax and Transaction Services – EMEIA Transfer Pricing –Global Tax Desk Network
Ronny Waldkirch, Germany
+1 (212) 773-9192 and EMEIA Transfer Pricing Mobile: +1 (917) 391-3867 Email: ronny.waldkirch1@ey.com
International Tax and Transaction Services – Asia-Pacific Business Group – Global Tax Desk Network
Sam Barrett, Asia-Pacific
+1 (312) 892-2759 Regional Tax, OME Email: sam.barrett1@ey.com (resident in Chicago)
David Burns, Australia +1 (212) 773-5280 Email: david.burns1@ey.com
Sherilyn Chan, Singapore +1 (212) 466-9669 Email: sherilyn.chan1@ey.com
Min Fei, China Mainland +1 (212) 773-5622 Mobile: +1 (917) 349-2381 Email: min.fei@ey.com
Chris J. Finnerty, +1 (212) 773-7479 Asia-Pacific Business Group Leader Mobile: +1 (208) 309-0689 Email: chris.finnerty@ey.com
Jessica Fulgencio, Philippines +1 (212) 466-9747 Email: jessica.divina.e.fulgencio1@ey.com
Kenny Guo, China Mainland +1 (312) 892-3195 (resident in Chicago) Email: kenny.guo1@ey.com
Luke Hookings, Australia +1 (212) 773-3000 Pratik Kamdar, India +1 (312) 892-2807 (resident in Chicago) Email: pratik.b.kamdar1@ey.com
Pongpat Kitsanayothin, +1 (312) 879-6797 Asia-Pacific Regional Tax Email: pongpat.kitsanayothin@ey.com (resident in Chicago)
Clement Lim, Singapore +1 (312) 879-6344 (resident in Chicago) Email: clement.lim2@ey.com
Alvin Lin, China Mainland +1 (212) 360-9008 Email: alvin.sh.lin1@ey.com
Rex Lo, Hong Kong SAR +1 (212) 773-7590 Email: rex.lo1@ey.com
Ryan Lu, China Mainland +1 (212) 360-9650 Email: ryan.lu@ey.com
Gagan Malik, +1 (212) 773-5211 Asia-Pacific Regional Tax Email: gagan.malik1@ey.com
Amelia Malley, +1 (212) 360-9499 Asia-Pacific Operating Model Email: amelia.malley@ey.com Effectiveness
Shan Min Tay, Australia
+1 (212) 773-6342 Email: shan.tay1@ey.com
Aditya Modani, India +1 (669) 649-8967 (resident in San Jose) Email: aditya.modani1@ey.com
Pariyanuch Ngamcherdtrakul, +1 (212) 773-7512 Thailand Email: pariyanuch.ngamcherdtrakul1@ ey.com
Ly Nguyen, Vietnam +1 (212) 466-9748 Email: ly.vu-uyen.nguyen@ey.com
Aria Prakasa, Indonesia +1 (212) 773-3378 Email: aria.prakasa1@ey.com
Ajith Raghunath, +1 (212) 773-6046 Asia-Pacific Regional Tax Email: ajith.raghunath1@ey.com Naomi Ross, Australia +1 (212) 773-3000 (beginning October 2022) Dhara Sampat, +1 (212) 773-3340 Asia-Pacific Regional Tax Email: dhara.sampat2@ey.com Roshan Samuel, India +1 (212) 773-2776 Email: roshan.samuel1@ey.com
Deep Shah, India +1 (212) 773-7704 Email: deep.shah3@ey.com Young Ju Song, Korea (South) +1 (212) 773-4496 Email: young.ju.song1@ey.com
Ryuta Tosaki, Japan +1 (212) 466-9801 Email: ryuta.tosaki1@ey.com
Lucy Wang, China Mainland +1 (312) 879-6305 (resident in Chicago) Email: lucy.wang1@ey.com Charlotte Wong, +1 (212) 466-9746 Asia-Pacific Regional Tax Email: charlotte.wong1@ey.com
Diana Wu, China Mainland +1 (408) 947-6873 (resident in San Jose) Mobile: +1 (510) 676-6806 Email: diana.wu@ey.com
Di Yang, China Mainland +1 (212) 773-6825 Email: di.yang@ey.com
Bee-Khun Yap, Asia-Pacific +1 (212) 773-1816 Regional Tax/ASEAN Mobile: +1 (408) 608-4802 Email: bee-khun.yap@ey.com
Madeline Zulli, Australia +1 (212) 466-9749 Email: madeline.zulli1@ey.com
Asian Business Services
Hiro Furuya, Japanese Business
+1 (214) 754-3404 Services – Transfer Pricing Email: hiroaki.furuya@ey.com (resident in Dallas)
Max Hata, Japanese Business
+1 (212) 773-5522 Services, Global and Americas Leader
Mobile: +1 (310) 387-5856 Email: max.hata@ey.com
Sandra Jin, China Mainland +1 (216) 583-4301 (resident in Cleveland) Mobile: +1 (614) 565-3638 Email: sandra.jin@ey.com
Sho Murai, Japanese Business
+1 (212) 773-9576 Services, Transfer Pricing
Mobile: +1 (475) 259-9036 Email: sho.murai1@ey.com
Pariyanuch Ngamcherdtrakul, +1 (212) 773-3000 Thailand (beginning September 2021)
Makoto Nomoto, Japan
+1 (212) 773-3794
Mobile: +1 (917) 743-0224 Email: makoto.nomoto@ey.com
Jo (Jiuhong) Xie, China Mainland +1 (312) 879-5114 (resident in Chicago)
Laura Wu, China Mainland
Mobile: +1 (440) 533-5747 Email: jiuhong.xie@ey.com
+1 (617) 585-0987 (resident in Boston)
Mobile: +1 (508) 479-5620 Email: laura.wu@ey.com
Xiaoqing Zhang, China Mainland +1 (617) 375-3792 (resident in Boston) Mobile: +1 (508) 479-6725 Email: xiaoqing.zhang@ey.com Wei Zheng, China Mainland +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 +1 (212) 773-9138 Email: zulay.a.arevalo.garcia1@ey.com
Jose Juan Carbajal Gastelum, +1 (212) 773-9556 Mexico Email: jose.carbajal@ey.com
Jesus Castilla, Mexico +1 (305) 415-1416 (resident in Miami) Email: jesus.castilla@ey.com Roberto Chapa Espinosa, Mexico +1 (212) 773-6790 Email: roberto.chapa@ey.com
Carmen Encarnacion +1 (305) 415-1644 (resident in Miami) Mobile: +1 (917) 972-5053 Email: carmen.encarnacion@ey.com
Mauricio Escandon, Mexico +1 (212) 773-5716 Email: mauricio.escandon.fernandez@ ey.com
Paulo Espindula +1 (305) 415-1311 (resident in Miami) Email: paulo.espindula@ey.com Carlos Gonzalez, Mexico +1 (713) 750-4517 (resident in Houston) Email: carlos.gonzalez2@ey.com Enrique Gonzalez Cruz, Mexico +1 (713) 750-8107 (resident in Houston) Mobile: +1 (832) 948-9943 Email: enrique.cruz@ey.com
Terri Grosselin +1 (305) 415-1344 (resident in Miami) Mobile: +1 (305) 495-1608 Email: terri.grosselin@ey.com Sofia D. Hernandez, Chile +1 (212) 773-5528 Email: sofia.d.hernandez@ey.com Rik Jansen, Mexico +1 (212) 773-1562 Mobile: +1 (718) 915-8540 Email: rik.jansen@ey.com
Aline Milla, Brazil +1 (212) 773-5365 Email: aline.milla@ey.com
Tak Morimoto
+1 (213) 977-4320 (resident in Los Angeles)
Gabriela Moura, Mexico
Ernesto Ocampo
Mobile: +1 (310) 467-1924
Email: tak.morimoto@ey.com
+1 (212) 773-9409
Email: gabriela.moura1@ey.com
+1 (858) 535-7383 (resident in San Diego)
Agustina Paradiso, Argentina
Enrique Perez Grovas, Mexico
Mobile: +1 (619) 410-3642
Email: ernesto.ocampo@ey.com
+1 (212) 773-3688
Email: agustina.p.paradiso1@ey.com
+1 (212) 773-1594
Mobile: +1 (917) 499-0735
Email: enrique.perezgrovas@ey.com
Jose Manuel Ramirez, Mexico +1 (212) 773-3144
Email: jose.manuel.ramirez@ey.com
Naara Ramirez, Mexico
+1 (305) 415-1322 (resident in Miami)
Email: naara.y.ramirez@ey.com
Alejandra Sanchez De La Garza, +1 (312) 879-3597 Mexico (resident in Chicago)
Mobile: +1 (214) 437-0052
Email: alejandra.sanchez@ey.com
Adriana Sanmarti
+1 (305) 415-1906 (resident in Miami)
Email: adriana.sanmarti@ey.com
Manuel Solano +52 (55) 1101-6437 (resident in Mexico City)
New York: +1 (212) 773-8114
Mobile: +1 (646) 460-2610
Email: manuel.solano@ey.com
Ricardo Vargas, +1 (212) 773-2771 Mexico and Latin America
Mobile: +1 (914) 318-0023
Email: ricardo.vargas@ey.com
Pablo Wejcman, +1 (212) 773-5129 Argentina and Latin America
Mobile: +1 (646) 295-8054
Email: pablo.wejcman@ey.com
Luz Zapata, Mexico +1 (212) 466-9481
Email: luz.a.zapata.bonilla1@ey.com
International Tax and Transaction Services – Tax Desks Abroad
Russell Antonevich
+46 (8) 520-58-567 (resident in Stockholm)
Email: russell.antonevich@se.ey.com
Dmitri Bordeville +49 (6196) 996-24138 (resident in Frankfurt)
Email: dmitri.bordeville@de.ey.com
Ben Carter, Transfer Pricing +44 (20) 7806-9063 and Operating Management
Mobile: +44 7385-345-156 Effectiveness
Email: ben.carter@uk.ey.com (resident in London)
Paula Charpentier
+33 7-60-36-47-18 (resident in Paris)
Email: paula.charpentier@ey-avocats.com
Dr. Amir Chenchinski
+972 (3) 568-7124 (resident in Tel-Aviv)
Mobile: +972 (54) 473-6299
Email: amir.chenchinski@il.ey.com
Karen Coil +1 (403) 206-5158 (resident in Calgary)
Email: karen.coil@ca.ey.com
Lydia Conklin
+49 (89) 14331-21521 (resident in Munich)
Email: lydia.conklin@de.ey.com
Ryan Coupland
+1 (403) 206-5405 (resident in Calgary)
Mobile: +1 (403) 819-6643
Email: ryan.coupland@ca.ey.com
Austin Dail +49 (89) 14331-20072 (resident in Munich)
Email: austin.dail@de.ey.com
Tom Day +49 (89) 14331-16549 (resident in Munich)
Carmen L. Encarnacion
Mobile: +49 (160) 939-16549
Email: thomas.day@de.ey.com
+33 1-46-93-60-00 (resident in Paris)
Ashley Fedyshyn
+852 2629-3195 (resident in Hong Kong SAR) Email: ashley.fedyshyn1@hk.ey.com Richard E. Felske +1 (604) 643-5448 (resident in Vancouver) Mobile: +1 (514) 927-8236 Email: richard.e.felske@ca.ey.com
George B. Guedikian +1 (416) 943-3878 (resident in Toronto) Mobile: +1 (416) 710-0912 Email: george.b.guedikian@ca.ey.com
Max Hata +81 (3) 3503-1100 (resident in Tokyo)
Kevin Hughes
+852 2515-4107 (resident in Hong Kong SAR) Email: kevin.m.hughes@hk.ey.com Zsuzsanna Kadar +49 (89) 14331-0 (resident in Munich) (beginning September 2022)
Leif Jorgensen
+44 (20) 7951-1445 (resident in London) Mobile: +44 7825-257-232 Email: ljorgensen@uk.ey.com Peter Kao +86 (21) 2228-2788 (resident in Shanghai) Email: peter.kao@cn.ey.com
Ann-Kristin Kautz +49 (6196) 996-24423 (resident in Frankfurt) Email: ann-kristin.kautz@de.ey.com Michael Kent +44 (20) 7951-9786 (resident in London) Mobile: +44 7385-345-155 Email: michael.kent2@uk.ey.com
Joe Kledis +973 3356-1183 (resident in Manama) Email: joe.kledis@bh.ey.com Christian Koller +41 (58) 286-46-75 (resident in Zurich) Email: christian.koller@ch.ey.com David Lanza +44 (20) 7951-7140 (resident in London) Email: david.lanza1@uk.ey.com Tal Levy +972 (3) 568-7151 (resident in Tel-Aviv) Email: tal.levy@il.ey.com Noah Lewis, +44 (20) 3523-4346 Head of US Desk Email: noah.lewis1@uk.ey.com (resident in London)
Ling Lin +86 (21) 2228-6830 (resident in Shanghai) Email: ling.lin3@cn.ey.com Jeremy F. Litton +852 2846-9888 (resident in Hong Kong SAR) Email: jeremy.litton@ey.com Lilian Liu +852 2629-3896 (resident in Hong Kong SAR) Email: lilian.l.liu@hk.ey.com Peggy Lok +852 2629-3866 (resident in Hong Kong SAR) Mobile: +852 6012-0498 Email: peggy.lok@hk.ey.com
Josh McKniff +973 3360-1050 (resident in Manama) Email: josh.mcKniff@bh.ey.com
John Michalowski +44 (20) 7951-2000 (resident in London) David Padykula +44 (20) 7951-1864 (resident in London) Email: david.padykula@uk.ey.com
Chait Panday
+1 (416) 943-2072 (resident in Toronto) Email: chait.panday@ca.ey.com Michael Parets +41 (58) 286-3392 (resident in Zurich) Email: michael.parets@ch.ey.com
Radhika Patel +1 (416) 943-3264 (resident in Toronto) Email: radhika.patel@ca.ey.com
Campbell Perry +65 6718-1066 (resident in Singapore) Email: cap.perry1@sg.ey.com
Asif Rajwani +1 (416) 943-2626 (resident in Toronto) Mobile: +1 (416) 476-1712 Email: asif.rajwani@ca.ey.com
Itai Ran
+972 (3) 623-2729 (resident in Tel-Aviv)
Mobile: +972 (54) 562-0281
Email: itai.ran@il.ey.com
Denis Rousseau
+1 (514) 879-8058 (resident in Montreal)
Mobile: +1 (514) 240-7786
Email: denis.rousseau@ca.ey.com
Amit Sachdeva
+44 (20) 7951-7071 (resident in London)
Mobile +44 7385-345-242
Email: amit.sachdeva4@uk.ey.com
Erica Scott-Young
+44 (20) 7951-8314 (resident in London)
Email: escott-young@uk.ey.com
Lee-Bryan Serota +49 (6196) 996-26450 (resident in Frankfurt)
Email: lee.b.serota@de.ey.com
Lu Shen +86 (21) 2228-8832 (resident in Shanghai)
Email: lu.shen@cn.ey.com
Hannah Shepley
+44 (20) 7951-4729 (resident in London)
Email: hannah.shepley2@uk.ey.com
Gabriel Soto +44 (20) 7951-7214 (resident in London)
Email: gabriel.soto2@uk.ey.com
Jillian Symes +44 (20) 7951-7863 (resident in London)
Mobile: +44 7717-782-501
Email: jsymes@uk.ey.com
Anna Tagalakis
+1 (514) 879-8215 (resident in Montreal)
Email: anna.tagalakis@ca.ey.com
Michael Teper
+1 (416) 943-2952 (resident in Toronto)
Email: michael.teper@ca.ey.com
Scott Thompson +44 (20) 7951-7140 (resident in London)
Email: scott.thompson2@uk.ey.com
Joe Toce +44 (20) 7951-0253 (resident in London)
Email: jtoce@uk.ey.com Sean Trahan +44 (20) 7197-0868 (resident in London)
Email: sean.trahan@uk.ey.com George Tsitouras +1 (514) 874-4427 (resident in Montréal)
Mobile: +1 (514) 993-4427
Email: george.tsitouras@ca.ey.com Andrea Walker +41 (58) 286-3111 (resident in Zurich)
Email: andrea.walker@ch.ey.com
Mallory Whitley +33 1-46-93-60-00 (resident in Paris) (beginning September 2022)
Emad Zabaneh
+1 (416) 943-2221 (resident in Toronto)
Mobile: +1 (416) 993-1738
Email: emad.m.zabaneh@ca.ey.com
Bridget Zhao +86 (21) 2228-8115 (resident in Shanghai)
Email: bridget.bj.zhao@cn.ey.com
Winona Zhao +852 2515-4148 (resident in Hong Kong SAR) Email: winona.zhao1@hk.ey.com
International Tax and Transaction Services – International Capital Markets
Sarah Belin-Zerbib, France, Financial +1 (212) 773-9835 Services Organization
Mobile: +1 (646) 713-7560
Email: sarah.belinzerbib@ey.com
Danielle C. Clark, +1 (203) 674-3693 Global Withholding Tax Reporter, Mobile: +1 (914) 414-3233 Financial Services Organization Email: danielle.clark@ey.com (resident in Stamford)
Lee Holt,
+1 (212) 773-9636 Capital Markets Leader
Mobile: +1 (917) 232-7056
Email: lee.holt@ey.com
Chris J. Housman,
+1 (212) 773-6490 Financial Services Organization
Mobile: +1 (704) 776-1968 Region — International Tax and Email: chris.housman@ey.com Transaction Services Leader
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
+1 (212) 773-1997
Mobile: +1 (516) 395-7352 Email: scott.layne@ey.com
Kendra McDermand +1 (703) 747-1133 (resident in Tysons)
Mobile: +1 (917) 769-5007 Email: kendra.mcdermand@ey.com
Al G. Paul +1 (202) 327-6056 (resident in Washington, DC) Mobile: +1 (703) 969-2352 Email: al.paul@ey.com
Ana Maria Romero +1 (212) 773-7165 Mobile: +1 (773) 272-1077 Email: anamaria.romero@ey.com
Jeffrey A. Weiss
+1 (212) 773-0626
Mobile: +1 (917) 952-8199 Email: jeff.weiss@ey.com
International Tax and Transaction Services – Transfer Pricing
Anne Bost, +1 (212) 773-3635 Financial Services Organization Email: anne.bost@ey.com Jimmy Callaghan, +1 (212) 773-4803 Financial Services Organization Email: jimmy.callaghan@ey.com Greg Crough
+1 (212) 773-7648 Mobile: +1 (347) 266-0867 Email: greg.crough@ey.com David Elwell, +1 (201) 551-5011 Financial Services Organization Mobile: +1 (646) 467-3647 Email: david.elwell@ey.com Daniel Falk +1 (212) 360-9706 (resident in Jericho) Mobile: +1 (917) 502-4755 Email: daniel.falk@ey.com
Tracee J. Fultz, +1 (212) 773-2690 Global TP Competency Leader Mobile: +1 (917) 816-6452 Email: tracee.fultz@ey.com
Timothy Gunning, +1 (212) 773-5866 US-East Region Mobile: +1 (347) 703-7855 Transfer Pricing Leader Email: timothy.gunning@ey.com
Alex Gurevich, +1 (617) 585-0392 Financial Services Organization Mobile: +1 (617) 905-5922 (resident in Boston) Email: alexander.gurevich@ey.com Michael Halloran +1 (212) 773-7226 Mobile: +1 (646) 251-9634 Email: michael.halloran@ey.com
Robbert Kaufman +1 (212) 773-6046 Mobile: +1 (706) 825-6510 Email: robbert.kaufman@ey.com
Scott Layne +1 (212) 773-1997 Mobile: +1 (516) 395-7352 Email: scott.layne@ey.com
Keith Lowenhar +1 (201) 551-5026 (resident in Hoboken) Mobile: +1 (516) 205-3571 Email: keith.lowenhar@ey.com
Anupam Malhotra
+1 (212) 773-9171
Mobile: +1 (646) 894-9592
Email: anupam.malhotra@ey.com
Mary Margiotta, +1 (212) 773-0249
Financial Services Organization
Mobile: +1 (917) 208-3183
Email: mary.margiotta@ey.com
Sho Murai +1 (212) 773-9576
Atsushi Nishimura
Tatyana Pashova
Email: sho.murai1@ey.com
+1 (212) 360-9701
Email: atsushi.nishimura2@ey.com
+1 (212) 773-4830
Email: tatyana.pashova@ey.com
Ana Maria Romero +1 (212) 773-7165
Email: anamaria.romero@ey.com
Matthew Sambrook +1 (212) 360-9838
Mobile: +1 (604) 868-2696
Email: matthew.sambrook1@ey.com
Jonathan Thompson, +1 (212) 773-4791
Financial Services Organization Mobile: +1 (929) 442-6470
Transfer Pricing Leader Email: jonathan.thompson2@ey.com
Norah Walsh
+1 (212) 773-3435
Email: norah.walsh@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Steve Clausen
Howard Gold
Elizabeth Harvey
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) 773-0197
Mobile: +1 (212) 447-9934
Email: ilya.katsman@ey.com
James Keim, +1 (212) 773-9447
US-East Region International Tax
Mobile: +1 (973) 202-3793 and Transaction Services Leader Email: james.keim@ey.com Brian Korbutt
+1 (212) 773-7830
Mobile: +1 (312) 485-3420
Email: brian.korbutt@ey.com
Karen Lambert
+1 (212) 773-2765
Mobile: +1 (203) 240-1640 Email: karen.lambert@ey.com
Allen Lin +1 (212) 773-8105
Mobile: +1 (347) 510-7951
Email: allen.lin1@ey.com
Gary Mandel
+1 (212) 773-3326
Mobile: +1 (917) 841-2080 Email: gary.mandel@ey.com
Thomas Matragrano, +1 (212) 773-1824
Financial Services Organization Mobile: +1 (646) 321-1661 Region – Transaction Tax Email: thomas.matragrano@ey.com Advisory Leader
Lynne Mauroner
+1 (212) 773-0625
Mobile: +1 (919) 949-4366
Email: lynne.mauroner@ey.com
Klaus Metz +1 (212) 773-4206
Mobile: +1 (516) 724-4056
Email: klaus.metz@ey.com
Anthony W. Patten
+1 (212) 773-5764
Mobile: +1 (516) 343-6581 Email: anthony.patten@ey.com
Anthony D. Rao +1 (212) 773-5425
Mobile: +1 (201) 819-8536 Email: anthony.rao@ey.com
Alex Saffi
Eric Sapir
+1 (212) 773-9161
Mobile: +1 (203) 241-0347 Email: alexander.saffi@ey.com
+1 (212) 773-5293
Mobile: +1 (917) 440-0791 Email: eric.sapir@ey.com
David Shurberg, +1 (212) 773-1575
Financial Services Organization
Jonathan Stevens
Mobile: +1 (202) 361-7664 Email: david.shurberg@ey.com
+1 (212) 360-9203
Mobile: +1 (212) 991-8361 Email: jonathan.stevens@ey.com
Scott Walters +1 (212) 773-9158
Mobile: +1 (917) 232-2559 Email: scott.walters@ey.com
Auri L. Weitz, +1 (212) 773-8809
Americas International
Mobile: +1 (516) 792-6453 Tax and Transaction Services Email: auri.weitz@ey.com
Private Equity Leader
Chris Wheeler
+1 (212) 773-2558 Mobile: +1 (202) 215-4553 Email: chris.wheeler@ey.com
Martin Williams, +1 (212) 773-1883 Financial Services Organization Email: martin.williams@ey.com
Business Tax Services
Coleen Blakely
+1 (212) 773-2801 Mobile: +1 (305) 586-1002 Email: coleen.blakely@ey.com
Terence Cardew, +1 (212) 773-3628
Financial Services Organization Mobile: +1 (551) 206-4088 Leader of Business Tax Services Email: terence.cardew@ey.com
Business Tax Advisory
Rebecca DiGangi
Global Compliance and Reporting
Tommy Rinaldo
Global Trade
Parag Agarwal
+1 (201) 551-5008 Mobile: +1 (646) 373-7600 Email: rebecca.digangi@ey.com
+1 (203) 674-3348 Email: tommy.rinaldo@ey.com
+1 (212) 773-6785 Email: parag.agarwal@ey.com
Sergio Fontenelle +1 (212) 466 9780 Mobile: +1 (347) 268-7215 Email: sergio.fontenelle@ey.com
Oleksii Manuilov
+1 (212) 773-5263 Mobile: +1 (917) 376-6911 Email: oleksii.manuilov@ey.com
Donahue & Partners LLP (Alliance Law Firm)
Jean-Baptiste Barberot, Luxembourg +1 (212) 787-1981 Mobile: +1 (347) 820-2699 Email: jeanbaptiste.barberot@dp.ey.com Emilie Boot, Netherlands +1 (212) 773-3000
Julie Claeys, Belgium
+1 (212) 773-2112
Mobile: +1 (718) 213-6076
Email: julie.claeys@dp.ey.com
Mathieu Girotto, Luxembourg +1 (212) 466-9722
Mobile: +1 (917) 826-3868
Email: mathieu.girotto1@dp.ey.com
Janine Labusch, Luxembourg +1 (212) 360-9878
Mobile: +1 (718) 664-8041
Email: janine.labusch1@dp.ey.com
Lisa le Feber, Netherlands
Ralph Mulder, Netherlands
+1 (212) 466-9940
Mobile: +1 (347) 277-5635
Email: lisa.le.feber1@dp.ey.com
+1 (312) 879-2824 (resident in Chicago)
Christiane Rosenbaum, Germany
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
Martijn Udo de Haes, +1 (212) 773-2392 Netherlands
Jan Verhaart, Netherlands
Mobile: +1 (347) 366-0922
Email: martijn.udodehaes@dp.ey.com
+1 (415) 894-8535 (resident in San Francisco)
Tax Technology and Transformation
Neil Bromberg
Mobile: +1 (415) 529-8741
Email: jan.g.verhaart@dp.ey.com
+1 (212) 773-9011
Email: neil.bromberg@ey.com
Courtney Ford +1 (201) 551-5145 (resident in Hoboken)
Email: courtney.ford@ey.com
Nicole Lugo +1 (212) 773-1162
Email: nicole.lugo@ey.com
Jon Meyer +1 (212) 773-3777
Email: jonathan.meyer@ey.com
Justin O'Brien +1 (201) 551-5033 (resident In Hoboken)
Email: justin.obrien@ey.com
Jeffrey Penn +1 (212) 466-9435
Email: jeffrey.penn@ey.com
Greg Reeves + 1 (212) 773-3208
Email: gregory.s.reeves@ey.com
Eric Romanoff +1 (212) 773-5720
Email: eric.romanoff@ey.com
Colleen Sebra +1 (212) 773-6238
Email: colleen.sebra@ey.com
Emma Coral Spektor +1 (212) 773-8335
Email: emma.spektor@ey.com
Mike Weinberg +1 (212) 773-2355
Email: mike.weinberg@ey.com
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
+1 (404) 874-8300
Fax: +1 (404) 817-4305 Suite 1000 Atlanta, GA 30308-2215
55 Ivan Allen Jr. Blvd.
International Tax and Transaction Services – International Corporate Tax Advisory
Jeffrey Greenstein
+1 (404) 817-5606
Mobile: +1 (678) 643-3024
Email: jeffrey.greenstein@ey.com
Lewis King
Steve Skor
Steve Stoffel
+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
Aaron Topol, +1 (404) 817-5459
US-Central Region Mobile: +1 (404) 444-3292
International Tax and Email: aaron.topol@ey.com Transaction Services Leader
International Tax and Transaction Services – Transfer Pricing
Brian Burrell
+1 (404) 541-7094
Mobile: +1 (404) 210-1606 Email: brian.burrell@ey.com
Jay Camillo, +1 (404) 817-5035
Global Operating Model Mobile: +1 (404) 226-4744 Effectiveness Leader Email: jay.camillo@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Brice Bostian
+1 (404) 541-7204 Email: brice.bostian@ey.com
Mary (Molly) Ericson, +1 (404) 817-5525
International Tax and Transaction Mobile: +1 (404) 354-6383 Services Bankruptcy Leader Email: molly.ericson@ey.com
Jeffrey Gibbs
+1 (404) 541-7136
Mobile: +1 (864) 275-5012 Email: jeffrey.gibbs@ey.com Donnie Stephenson +1 (404) 817-5135
Mobile: +1 (850) 572-9943 Email: donnie.stephenson@ey.com
Matt Taylor +1 (404) 817-4642 Email: matt.taylor@ey.com
Global Compliance and Reporting
Kendall Rector
Business Tax Services
John Buice,
+1 (404) 541-7116 Email: kendall.rector@ey.com
+1 (404) 817-5925 Tax Market Leader Mobile +1 (404) 234-7079 Email: john.buice@ey.com
Global Trade
Cameron Gauntner
+1 (404) 817-5637
Mobile: +1 (404) 934-7773 Email: cameron.gauntner@ey.com
Austin, Texas GMT -6
Ernst & Young LLP
+1 (512) 478-9881
Fax: +1 (512) 473-3499 Suite 1800
401 Congress Avenue
Austin, TX 78701
International Tax and Transaction Services – International Corporate Tax Advisory
Jamie Thorvilson Wolfe
Global Compliance and Reporting
Logan Gearheart
+1 (512) 473-1689 Mobile: +1 (773) 383-6132 Email: jamie.thorvilson@ey.com
+1 (512) 542-7734 Email: logan.gearheart@ey.com
Global Trade
Rodney Appling
Nesia Warner-Isidore
+1 (512) 473-1685
Mobile: +1 (713) 447-3068
Email: rodney.appling@ey.com
+1 (214) 969-9741 (resident in Dallas)
Mobile: +1 (512) 680-8409
Email: nesia.warner@ey.com
Baltimore, Maryland GMT -5
Ernst & Young LLP
+1 (410) 539-7940 621 East Pratt Street
Fax: +1 (410) 783-3832 Baltimore, MD 21202
Business Tax Advisory
Arun Subhas
Global Compliance and Reporting
Dave Schenck
+1 (410) 986-0961
Mobile: +1 (443) 413-4324
Email: arun.subhas@ey.com
+1 (410) 234-4344
Email: david.schenck@ey.com
Boston, Massachusetts GMT -5
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Ernst & Young LLP
+1 (617) 266-2000 200 Clarendon Street Boston, MA 02116
International Tax and Transaction Services – International Corporate Tax Advisory
Craig Hillier, Americas International +1 (617) 375-1283
Tax and Transaction Services Leader
Christopher Kelley
Michael F. Lutz
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
Neelu Mehrotra, +1 (617) 585-0387
International Tax Quantitative
Email: neelu.mehrotra@ey.com Services (resident in Providence)
Elisabeth Schadae Percelay, +1 (617) 375-1405
Financial Services Organization Email: elisabeth.schadae.percelay@ey.com
Sonia Shah
+1 (617) 585-0466
Mobile: +1 (617) 233-7403
Email: sonia.shah@ey.com
Carter L. Vinson, +1 (617) 585-0961
Financial Services Organization
Mobile: +1 (617) 455-2504
Email: carter.vinson@ey.com
Jacqueline Washburn, +1 (617) 585-3529
Financial Services Organization Mobile: +1 (617) 816-8826
Email: jacqueline.washburn@ey.com
Jeremy Welford, +1 (617) 375-1410
US-East Region International
Mobile: +1 (310) 480-1766
Corporate Tax Advisory Leader 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 +1 (617) 585-0446
Mobile: +1 (617) 869-1167 Email: kevin.burke@ey.com
Alexander Gurevich, +1 (617) 585-0392
Financial Services Organization Mobile: +1 (617) 905-5922 Email: alexander.gurevich@ey.com
Candice King
Tony Noce
+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
Pablo Ornelas, +1 (617) 375-2324
Financial Services Organization Email: pablo.castroornelas@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Dane Heilner
+1 (617) 585-0771
Mobile: +1 (857) 654-6799 Email: dane.heilner@ey.com
Michael Jacoby +1 (617) 375-3787
Mobile: +1 (617) 755-7926 Email: michael.jacoby@ey.com
Doug Miller
Mark W. Pepler
Gary E. Silacci
+1 (617) 375-1490
Mobile: +1 (617) 694-2717 Email: douglas.miller@ey.com
+1 (617) 375-1489 Mobile: +1 (207) 837-1113 Email: mark.pepler@ey.com
+1 (617) 585-3423
Mobile: +1 (617) 359-6412 Email: gary.silacci@ey.com
Eric Wolpe +1 (617) 585-6865
Mobile: +1 (617) 965-0009 Email: eric.wolpe@ey.com
Chinese Business Services
Laura Wu +1 (617) 585-0987 Mobile: +1 (508) 479-5620 Email: laura.wu@ey.com
Xiaoqing Zhang +1 (617) 375-3792 Mobile: +1 (508) 479-6725 Email: xiaoqing.zhang@ey.com
Business Tax Advisory
Heather Sundram
Global Compliance and Reporting
Chad MacPherson, US-East
+1 (617) 585-0402
Mobile: +1 (267) 258-3177 Email: heather.sundram@ey.com
+1 (617) 585-0417
Corporate Income Tax Email: chad.macpherson@ey.com Market Co-Leader
Tax Policy and Controversy
Laura Prendergast
+1 (732) 516-4042 (resident in Metropark)
Mobile: +1 (732) 245-9920 Email: lauram.prendergast@ey.com
Buffalo, New York GMT -5
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Ernst & Young LLP
+1 (716) 843-5000 1500 Key Tower
Fax: +1 (716) 843-5175 50 Fountain Plaza Buffalo, NY 14202
Global Compliance and Reporting
Rick Tan
+1 (716) 843-5187
Email: patrick.tan@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
+1 (704) 372-6300 Suite 3800
Fax: +1 (704) 331-1853 (Tax) 100 N. Tryon Street +1 (704) 331-1979 (Tax) Charlotte, NC 28202
International Tax and Transaction Services – International Corporate Tax Advisory
Nick D’Antoni
+1 (704) 335-4224
Mobile: +1 (843) 450-8222
Email: nick.dantoni@ey.com
Doug Bailey, +1 (704) 954-7853 Financial Services Organization Email: doug.bailey@ey.com C. Eddie Holland, +1 (704) 331-1939 Financial Services Organization Mobile: +1 (704) 604-7781 Email: eddie.holland@ey.com
Stephen Marquardt
+1 (704) 335-4262
Mobile: +1 (713) 470-7363
Email: stephen.marquardt@ey.com Scott C. Shell
+1 (704) 331-2056
Mobile: +1 (704) 236-1381
Email: scott.shell@ey.com
Amanda Shumaker
+1 (919) 981-2985 (resident in Raleigh)
Email: amanda.shumaker@ey.com W. Shawn Smith, +1 (704) 331-1951 Financial Services Organization
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
Global Trade
Jay Bezek
Business Tax Services
Keith Garus,
+1 (704) 331-1975
Mobile: +1 (704) 964-3431
Email: jay.bezek@ey.com
+1 (704) 331-1805 Tax Market Leader
Mobile: +1 (704) 280-3609
Email: keith.garus@ey.com
Tax Technology and Transformation
Tim Carpenter
Mobile: +1 (704) 318-9160 Email: tim.carpenter@ey.com
Chris Dobson, +1 (704) 338-0592
Financial Services Organization Email: chris.dobson@ey.com Leader
Anne Farrar
+1 (704) 417-1342 Email: anne.farrar@ey.com
Natalie Phelan +1 (704) 331-2079 Email: natalie.phelan@ey.com
Global Compliance and Reporting
Kevin Larsh
+1 (704) 331-1995 Email: kevin.larsh@ey.com
Chicago, Illinois GMT -6
Ernst & Young LLP
+1 (312) 879-2000 155 North Wacker Drive
Fax: +1 (312) 879-4029 Chicago, IL 60606-1787
International Tax and Transaction Services – International Corporate Tax Advisory
Carl Bornholdt
Thomas W. Bottomlee
+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
Anthony Calabrese, +1 (312) 879-6037
Financial Services Organization Mobile: +1 (312) 292-7801 Email: anthony.calabrese@ey.com
J Russell Carr
+1 (312) 879-4684 Mobile: +1 (847) 710-4684 Email: russell.carr@ey.com
Daniel Farrell, Financial Services +1 (312) 879-3033 Organization Email: dan.farrell@ey.com
Maureen Garcia +1 (312) 879-5313 Mobile: +1 (630) 632-2210 Email: maureen.garcia@ey.com
Kevin Glen, +1 (312) 879-6257
Financial Services Organization Mobile: +1 (847) 987-9499 Email: kevin.glen@ey.com
Jeremiah James +1 (312) 879-3968 Email: jeremiah.james@ey.com
Melissa Mathias, +1 (312) 879-2984
Financial Services Organization Email: melissa.mathias@ey.com
Simon Moore +1 (312) 879-4580 Mobile: +1 (847) 275-5189 Email: simon.moore@ey.com
Michael Moran, +1 (312) 879-3144
Financial Services Organization Mobile: +1 (646) 696-1347 Email: michael.moran2@ey.com
Chad Munz +1 (312) 879-2366 Mobile: +1 (224) 300-8710 Email: chad.munz@ey.com
Paul C. Pencak
+1 (312) 879-5152 Mobile: +1 (630) 712-7100 Email: paul.pencak@ey.com
Sean P. Thompson +1 (312) 879-3918 Mobile: +1 (847) 975-3708 Email: sean.thompson@ey.com
Anna Voortman
Stacy Wabeke
Gregory R. Walker
+1 (312) 879-3264
Mobile: +1 (312) 480-6557
Email: anna.voortman@ey.com
+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
+1 (312) 879-3682
Mobile: +1 (408) 904-9678
Email: sebastiaan.boers1@ey.com
Daan Hoogwegt, Netherlands +1 (312) 879-3698
Sarah Logan, United Kingdom
Email: daan.hoogwegt1@ey.com
+1 (312) 892-2482
Email: sarah.logan2@ey.com
Andres Ramirez-Gaston, +1 (312) 879-3898 Luxembourg
Email: andres.ramirezgaston@ey.com
International Tax and Transaction Services – EMEIA Financial Services –Global Tax Desk Network
Paloma Nunez
+1 (312) 468-2645
Email: paloma.nunez@ey.com
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
Sam Barrett, OME
+1 (312) 892-2759
Email: sam.barrett1@ey.com
Kenny Guo, China Mainland +1 (312) 879-2000
Email: kenny.guo1@ey.com
Pratik Kamdar, India +1 (312) 892-2807
Email: pratik.b.kamdar1@ey.com
Pongpat Kitsanayothin +1 (312) 879-6797
Email: pongpat.kitsanayothin@ey.com
Clement Lim, Singapore +1 (312) 879-6344
Email: clement.lim2@ey.com
Lucy Wang, China +1 (312) 879-6305
Email: lucy.wang1@ey.com
Latin America Business Center – Global Tax Desk Network
Alejandra Sanchez de la Garza, +1 (312) 879-3597
Mexico Mobile: +1 (214) 437-0052
Indirect Tax – US VAT Practice
Ronan Le Gall
Email: alejandra.sanchez@ey.com
+1 (312) 879-5140
Email: ronan.legall@ey.com
Volodymyr Rog +1 (312) 892-2696
Mobile: +1 (412) 499-1674
Email: volodymyr.rog@ey.com
Global Trade
Nathan Gollaher
+1 (312) 879-2055
Mobile: +1 (630) 728-4778
Email: nathan.gollaher@ey.com
Sharon Martin +1 (312) 879-4837
Mobile: +1 (512) 922-4697
Email: sharon.martin1@ey.com
International Tax and Transaction Services – International Capital Markets
Tim Kerr
Timothy J. Wichman
+1 (312) 879-2371 Email: tim.kerr@ey.com
+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, +1 (312) 879-2762
US-Central Region Transfer Email: rebecca.coke@ey.com Pricing Leader
Wesley Cornwell
+1 (312) 879-4227
Mobile: +1 (773) 620-6568 Email: wes.cornwell@ey.com
Tobin E. Hopkins +1 (312) 879-3137
Mobile: +1 (312) 203-2790 Email: tobin.hopkins@ey.com
Mischa van der Kamp
+1 (312) 879-6599
Mobile: +1 (312) 730-2300 Email: mischa.vanderkamp@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Michele Burtschi, +1 (312) 879-2992
International Tax and Mobile: +1 (317) 431-4284
Transaction Services Email: michele.burtschi@ey.com Tax Quality Leader
Joshua Ebner
+1 (312) 879-2960 Email: joshua.ebner@ey.com
Matthew Hofheimer +1 (312) 879-2515 Email: matthew.hofheimer@ey.com
Mark Lowry +1 (312) 879-3699 Mobile: +1 (847) 421-8137 Email: mark.lowry@ey.com
John Simon +1 (312) 879-4300 Mobile: +1 (770) 403-0033 Email: jfsimon@ey.com
Steve Starzynski
+1 (312) 879-4818 Mobile: +1 (415) 260-2445 Email: steve.starzynski@ey.com
Dan White, US-Central Region +1 (312) 879-4195
Transaction Tax Advisory Leader Mobile: +1 (314) 255-9991 Email: dan.white@ey.com
Business Tax Services
Kevin Chadwell,
+1 (312) 879-2884
Tax Market Leader Mobile: +1 (901) 219-8010 Email: kevin.chadwell@ey.com
Global Compliance and Reporting
Joseph Wohlleb
Business Tax Services
Kevin Chadwell,
+1 (513) 612-1456
Mobile: +1 (513) 391-1321 Email: joe.wohlleb@ey.com
+1 (312) 879-2884 Tax Market Leader Mobile: +1 (901) 219-8010 Email: kevin.chadwell@ey.com
Tax Technology and Transformation
Coskun Cavusoglu
+1 (312) 879-5743 Email: coskun.cavusoglu@ey.com
Kimberly Deeb +1 (312) 879-3518 Email: kimberly.deeb@ey.com
Andrea Gronenthal
Eric Rausch
+1 (312) 879-3158
Email: andrea.gronenthal@ey.com
+1 (312) 879-6241
Email: eric.rausch@ey.com
Cincinnati, Ohio GMT -5
Ernst & Young LLP
+1 (513) 612-1400 221 East 4th Street
Fax: +1 (513) 612-1730 Suite 2900 Cincinnati, OH 45202
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
+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
Mobile: +1 (513) 258-8687
Email: justin.d.shafer@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Paul Walker
Global Compliance and Reporting
Julie Brown
+1 (513) 612-1620
Email: paul.walker@ey.com
+1 (937) 225-0135
Email: julie.brown1@ey.com
Cleveland, Ohio GMT -5
Ernst & Young LLP
+1 (216) 861-5000 950 Main Avenue
Fax: +1 (216) 583-2013 Suite 1800 Cleveland, OH 44113
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
+1 (412) 644-7814 (resident in Pittsburgh)
Mobile: +1 (612) 206-1510
Email: rupesh.santoshi@ey.com
Jeffrey Veleke
+1 (412) 644-0418 (resident in Pittsburgh)
Mobile: +1 (412) 889-4265
Email: jeffrey.veleke@ey.com
Business Tax Services
Jim Ramsey,
+1 (216) 861-5000 Tax Market Leader
Mobile: +1 (312) 523-9508
Email: james.ramsey@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Matthew Hofheimer
+1 (312) 879-2515 (resident in Chicago)
Email: matthew.hofheimer@ey.com
Chinese Business Services
Sandra Jin
Global Compliance and Reporting
Amanda Schaub
+1 (216) 583-4301 Mobile: +1 (614) 565-3638 Email: sandra.jin@ey.com
+1 (614) 232-7418 Email: amanda.schaub@ey.com
Columbus, Ohio GMT -5
Ernst & Young LLP
+1 (614) 224-5678 Suite 200
Fax: +1 (614) 232-7939 800 Yard Street
Grandview Heights, OH 43212
International Tax and Transaction Services – International Corporate Tax Advisory
Atirek Ratani
+1 (216) 583-1282 (resident in Cleveland) Email: atirek.ratani@ey.com
International Tax and Transaction Services – Transfer Pricing
Rupesh Santoshi +1 (412) 644-7814 (resident in Pittsburgh) Mobile: +1 (612) 206-1510 Email: rupesh.santoshi@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Matthew Hofheimer +1 (312) 879-2515 (resident in Chicago) Email: matthew.hofheimer@ey.com
Business Tax Services
Jim Ramsey, +1 (216) 861-5000 Tax Market Leader Mobile: +1 (312) 523-9508 (resident in Cleveland) Email: james.ramsey@ey.com
Global Compliance and Reporting
Matt Prescott
+1 (614) 297-3400 Email: matthew.prescott@ey.com
Dallas, Texas GMT -6
EY
+1 (214) 969-8000
Fax: +1 (214) 969-8587 Suite 2000 Dallas, TX 75219
2323 Victory Avenue
International Tax and Transaction Services – International Corporate Tax Advisory
Phillsun Kang, +1 (214) 969-8871 Financial Services Organization Email: phillsun.kang@ey.com Gordon Lewaren, +1 (214) 969-0652 Financial Services Organization Email: gordon.lewaren@ey.com
Lisa Parnell, +1 (817) 348-6004 Financial Services Organization Email: lisa.parnell@ey.com Steven Penning +1 (214) 969-8649 Mobile: +1 (402) 250-5974 Email: steven.penning@ey.com
Riaz Salam +1 (214) 969-0861 Mobile: +1 (512) 767-5886 Email: riaz.salam@ey.com
Joy Scott +1 (214) 969-0843 Email: joy.scott@ey.com
Jamie Thorvilson Wolfe +1 (512) 473-1689 (resident in Austin) Mobile: +1 (773) 383-6132 Email: jamie.thorvilson@ey.com
Jon Wyma
+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
Hiro Furuya, Japanese Business +1 (214) 754-3404 Services — Transfer Pricing Mobile: +1 (972) 800-0488 Email: hiroaki.furuya@ey.com
Matt Jennings
+1 (214) 665-5076
Email: matt.jennings@ey.com
Katherine Pinzon, +1 (713) 750-4655 Americas Transfer Mobile: +1 (305) 799-7674 Pricing Leader Email: katherine.pinzon@ey.com (resident in Houston)
Business Tax Advisory
Charles Carr, +1 (214) 754-3280 Private Client Services Email: charles.carr@ey.com
Jamison Meredith, +1 (214) 969-8119
US-West Region Mobile: +1 (214) 676-6364
Quantitative Services Leader Email: jamison.meredith@ey.com
Robert Stover +1 (214) 969-8321 Email: bobby.stover@ey.com
Global Compliance and Reporting
Jay Fenlaw, US-West Tax and +1 (214) 969-8259
Finance Operate (TFO) Leader
Tax Policy and Controversy
Mobile: +1 (214) 707-3568 Email: jay.fenlaw@ey.com
Tina Boldt, Account and Interest +1 (214) 969-8476
Group Leader
Mobile: +1 (214) 478-9019 Email: tina.boldt@ey.com
Emron Pratt +1 (214) 969-9845
Mobile: +1 (214) 244-1493 Email: emron.pratt@ey.com
Indirect Tax – US VAT Practice
Eva Velin
Global Trade
Armando Beteta
+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
International Tax and Transaction Services – Transaction Tax Advisory
John Dixson
Brandon Hayes
Kelly Worle
Mark Maurer
+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
Tax Technology and Transformation
Claire Dornak
+1 (713) 750-4918 Email: claire.dornak@ey.com
Stephen Hernandez +1 (214) 754-3432 Email: stephen.hernandez@ey.com
Denver, Colorado GMT -7
Ernst & Young LLP
+1 (720) 931-4000
370 17th Street, Suite 4800 Fax: +1 (720) 931-4444 Denver, CO 80202
International Tax and Transaction Services – International Corporate Tax Advisory
Andrew J. Cooper
+1 (720) 931-4505
Mobile: +1 (720) 878-6900 Email: andrew.cooper@ey.com
John Ridgley +1 (720) 931-4758 Email: john.ridgley@ey.com
Tax Policy and Controversy
Alice Harbutte
Global Compliance and Reporting
Matt Lazzeri
+1 (720) 931-4011 Email: alice.harbutte@ey.com
+1 (720) 931-4676 Email: matt.lazzeri@ey.com
Detroit, Michigan GMT -5
Ernst & Young LLP
+1 (313) 628-7100
Fax: +1 (313) 628-7101 777 Woodward Avenue Suite 1000 Detroit, MI 48226-3529
One Kennedy Square
International Tax and Transaction Services – International Corporate Tax Advisory Derek Burgess
+1 (616) 336-8235 (resident in Grand Rapids) Mobile: +1 (616) 633-8297 Email: derek.burgess@ey.com
Steven C. DeMers
Greg Lambrecht
+1 (313) 628-8490 Mobile: +1 (734) 634-0019 Email: steven.demers@ey.com
+1 (313) 628-8536 Mobile: +1 (313) 220-1251 Email: greg.m.lambrecht@ey.com
Daniel McMann +1 (313) 628-8740 Mobile: +1 (313) 720-3389 Email: daniel.mcmann@ey.com
Jeffrey M. Michalak, +1 (313) 628-8460 Global International Tax and Mobile: +1 (248) 207-1629 Transaction Services Leader Email: jeffrey.michalak@ey.com
Mark J. Mukhtar,
+1 (313) 628-7150
International Tax Quantitative Mobile: +1 (248) 840-0525 Services Email: mark.mukhtar@ey.com
Stephen E. Slazinski
Business Tax Services
Daniel F. Kelley,
+1 (313) 628-8909 Mobile: +1 (248) 703-8785 Email: stephen.slazinski@ey.com
+1 (313) 628-8929 Tax Market Leader Mobile: +1 (312) 593-5355 Email: daniel.kelley@ey.com
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
Mike Beeman
+1 (616) 336-8256 (resident in Grand Rapids)
Email: michael.beeman@ey.com
Wes Cornwell +1 (312) 879-4227 (resident in Chicago)
Email: wes.cornwell@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
John Simon
+1 (312) 879-4300 (resident in Chicago)
Tax Policy and Controversy
Trevor Wetherington
Chinese Business Services
Sandra Jin
Mobile: +1 (770) 403-0033
Email: jfsimon@ey.com
+1 (313) 628-8439
Mobile: +1 (248) 417-0040
Email: trevor.wetherington@ey.com
+1 (216) 583-4301 (resident in Cleveland)
Global Compliance and Reporting
Jodie Cosbey
Mobile: +1 (614) 565-3638
Email: sandra.jin@ey.com
+1 (313) 628-8953
Email: jodie.cosbey@ey.com
Houston, Texas GMT -6
Ernst & Young LLP
+1 (713) 750-1500 1401 McKinney Street
Fax: +1 (713) 750-1501 Suite 2400 Houston, TX 77010
International Tax and Transaction Services – International Corporate Tax Advisory
Sarah Busker
+1 (713) 750-1598
Mobile: +1 (281) 627-4331
Email: sarah.busker@ey.com
Kristy Ton +1 (713) 750-4942
Trey Whitten
Marc de Louw
Email: kristy.ton@ey.com
+1 (713) 750-5965
Email: trey.whitten1@ey.com
+1 (713) 750-4899
Mobile: +1 (832) 740-0511
Email: marc.delouw@ey.com
Amy (Ritchie) Reneau, +1 (713) 750-5276
US-West Region EY Law Leader
Mobile: +1 (512) 423-8655
Email: amy.reneau@ey.com
International Tax and Transaction Services – Transfer Pricing
Mark Camp
+1 (713) 750-4883
Mobile: +1 (832) 754-3192
Email: mark.camp@ey.com
Purvez Captain, Global Leader — +1 (713) 750-8341
Oil & Gas Transfer
Pricing Services
Larry Eshleman
Mobile: +1 (832) 722-8454
Email: purvez.captain@ey.com
+1 (713) 750-8384
Mobile: +1 (832) 687-9541
Email: larry.eshleman@ey.com
Kelly Hales
+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, +1 (713) 750-4655
Americas Transfer Pricing Leader
Mobile: +1 (305) 799-7674 Email: katherine.pinzon@ey.com
International Tax and Transaction Services – Latin America Business Center – Global Tax Desk Network
Carlos Gonzalez
+1 (713) 750-1500 Email: carlos.gonzalez2@ey.com
Enrique Gonzalez Cruz, Mexico +1 (713) 750-8107 Email: enrique.cruz@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Tim Devetski
Brett Enzor
+1 (713) 750-4597
Mobile: +1 (832) 202-8496 Email: tim.devetski@ey.com
+1 (214) 969-8980
Mobile: +1 (917) 325-4432 Email: brett.enzor@ey.com
John Fiorito, +1 (713) 750-5149 US-West Region Transaction Mobile: +1 (832) 833-0278
Tax Advisory Leader Email: john.fiorito@ey.com
Mitra Ghaemmaghami
+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
Patrick Renckly
Business Tax Advisory
Patricia Bartoskewitz
+1 (713) 750-8233 Mobile: +1 (412) 877-9723 Email: patrick.renckly@ey.com
+1 (713) 750-1220 Mobile: +1 (713) 818-8600 Email: patricia.bartoskewitz@ey.com
Robert Gonzales, +1 (713) 751-2024
Private Client Services Mobile: +1 (281) 221-7106 Email: robert.gonzales@ey.com
D. Brock Griffiths, +1 (713) 750-5295
Private Client Services Mobile: +1 (703) 980-0211 Email: brock.griffiths@ey.com
Global Compliance and Reporting
Jessica Blackmon
Tax Controversy
+1 (713) 750-8630
Mobile: +1 (225) 802-5247 Email: jessica.blackmon@ey.com
Steven M. Diamond, US-West +1 (713) 750-8277
Region Tax Controversy Leader Mobile: +1 (713) 502-2153 Email: steven.diamond@ey.com Sheri Wilcox +1 (713) 750-8163 Email: sheri.wilcox@ey.com
Global Trade
Michael Leightman
+1 (713) 750-1335 Mobile: +1 (713) 598-2848 Email: michael.leightman@ey.com
Bryan Schillinger +1 (713) 750-5209 Mobile: +1 (713) 385-0305 Email: bryan.schillinger@ey.com
Indianapolis, Indiana GMT -5
Ernst & Young LLP
+1 (317) 681-7000 Chase Tower
Fax: +1 (317) 681-7216 111 Monument Circle Suite 4000
Indianapolis, IN 46204
International Tax and Transaction Services – International Corporate Tax Advisory
Stephen Slazinski
+1 (313) 628-8909 (resident in Detroit)
Email: stephen.slazinski@ey.com
International Tax and Transaction Services – Transfer Pricing
Rebecca Coke, +1 (312) 879-2762 US-Central Region Transfer
Email: rebecca.coke@ey.com
Pricing Leader
Karl Rothfuss
+1 (513) 612-1568 (resident in Cincinnati)
Mobile: +1 (513) 307-5917
Email: karl.rothfuss@ey.com
Mischa van der Kamp
+1 (312) 879-6599 (resident in Chicago)
Mobile: +1 (312) 730-2300
Email: mischa.vanderkamp@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Dan Corsaro
Business Tax Services
Daniel F. Kelley,
+1 (317) 681-7154
Mobile: +1 (317) 446-3908
Email: daniel.corsaro@ey.com
+1 (313) 628-8929 Tax Market Leader
Mobile: +1 (312) 593-5355 (resident in Detroit)
Global Compliance and Reporting
Molly Murphy
Email: daniel.kelley@ey.com
+1 (317) 681-7309
Email: molly.murphy@ey.com
Irvine, California GMT -8
Ernst & Young LLP
+1 (949) 794-2300 18101 Von Karman Avenue
Fax: +1 (949) 437-0590 Suite 1700 Irvine, CA 92612-1007
International Tax and Transaction Services – International Corporate Tax Advisory
Revital Gallen,
+1 (949) 437-0302 Financial Services Organization
Mobile: +1 (973) 420-4120
Email: revital.allen@ey.com
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
+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
Global Trade
Sundar Markandan
+1 (949) 838-3372 Email: sundar.markandan@ey.com Anand Raghavendran +1 (949) 437-0480 Email: anand.raghavendran@ey.com
Todd Smith +1 (949) 437-0354 Mobile: +1 (949) 903-0338 Email: todd.r.smith@ey.com
Kansas City, Missouri GMT -6
Ernst & Young LLP
+1 (816) 474-5200
Fax: +1 (816) 480-5369 1200 Main Street Suite 2500
One Kansas City Place
Kansas City, MO 64105-2143
International Tax and Transaction Services – International Corporate Tax Advisory
Ron Pierce
+1 (816) 480-5229 Mobile: +1 (816) 668-8176 Email: ron.pierce@ey.com
Steven Resnikoff +1 (314) 290-1728 (resident in St. Louis) Mobile: +1 (612) 889-3809 Email: steven.resnikoff@ey.com
International Tax and Transaction Services – Transfer Pricing
Erin Benedict +1 (314) 290-1286 (resident in St. Louis) Email: erin.benedict@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Michelle Brady +1 (314) 290-1307 (resident in St. Louis) Email: michelle.brady@ey.com
Business Tax Services
Joseph R. Robinson,
+1 (314) 290-1349 Tax Market Leader Mobile: +1 (314) 322-6748 (resident in St. Louis) Email: joseph.robinson@ey.com
Global Compliance and Reporting
Jason Carlstedt
Tax Technology and Transformation
Jonas Cook
+1 (816) 480-5335 Mobile: +1 (913) 558-6335 Email: jason.carlstedt@ey.com
+1 (816) 480-5527 Email: jonas.cook@ey.com
Los Angeles, California GMT -8
Ernst & Young LLP
+1 (213) 977-3200 725 S. Figueroa Street
Fax: +1 (213) 977-3978 5th Floor Los Angeles, CA 90017-5418
International Tax and Transaction Services – International Corporate Tax Advisory
David Gill
+1 (213) 977-3844
Mobile: +1 (626) 437-6997 Email: david.gill@ey.com
Michael Harper +1 (213) 240-7110 Email: michael.harper1@ey.com
Manish Patel +1 (213) 977-3846 Email: manish.patel@ey.com
Bryant Turner,
Financial Services Organization
Justin Yin
+1 (213) 977-7775
Email: bryant.turner@ey.com
+1 (213) 977-3641
Email: justin.yin@ey.com
Cynthia Yu +1 (213) 240-7005
Mobile: +1 (626) 399-8951
Email: cynthia.yu@ey.com
International Tax and Transaction Services – International Capital Markets
Lena Hines
+1 (213) 977-1532
Mobile: +1 (213) 660-6836
Email: lena.hines@ey.com
International Tax and Transaction Services – Transfer Pricing
Melody Leung
+1 (949) 437-0423 (resident in Irvine)
Steve Sideris
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
+1 (213) 977-3299
Email: michelle.albert@ey.com
Richard Fung +1 (213) 977-5856
Mobile: +1 (626) 278-4330
Email: richard.fung@ey.com
Torsdon Poon +1 (213) 977-3183
Mobile: +1 (202) 327-8005
Email: torsdon.poon@ey.com
Amy F. Ritz +1 (213) 977-7753
Mobile: +1 (310) 213-0380
Email: amy.ritz@ey.com
Todd Stein +1 (213) 977-7719 Email: todd.stein@ey.com
Zane Tominna
Global Compliance and Reporting
+1 (213) 977-3535 Email: zane.tominna@ey.com
Greg Brubach, US-West +1 (213) 977-3862 Region Leader, Email: gregory.brubach@ey.com Global Compliance and Reporting
Randy Carpenter,
+1 (805) 778-7026
US-West Corporate Income Mobile: +1 (805) 469-7303 Tax Market Co-Leader randy.carpenter@ey.com
Business Tax Advisory
Eric Block, US-West Region
+1 (213) 977-3455
Private Equity Portfolio Tax Mobile: +1 (310) 850-8825 Segment Market Leader Email: eric.block@ey.com Kimberly Harrington, +1 (213) 977-3432 US-West Region Leader, Business Email: kim.harrington@ey.com Tax Advisory and Business Tax Services – Private Client Services
Daniel Karnis
+1 (213) 977-3867
Mobile: +1 (678) 200-9510
Email: daniel.karnis@ey.com
Andy Park, Private Client Services + 1 (213) 977-3023
Mobile: +1 (213) 446-1508
Email: andy.park@ey.com
Indirect Tax
Ali Vahdat, US-West Region
+1 (213) 977-3941
Leader, Indirect/State and Mobile: +1 (415) 218-7998
Local Tax Email: ali.vahdat@ey.com
Indirect Tax – US VAT Practice
Ela Choina
+1 (312) 879-2935 Mobile: +1 (708) 351-8223 Email: ela.choina@ey.com
International Tax and Transaction Services – Latin America Business Center – Global Tax Desk Network
Tak Morimoto, Mexico
Tax Technology and Transformation
Ryan Malizio
+1 (213) 977-4320 Email: tak.morimoto@ey.com
+1 (213) 977-3620 Email: ryan.malizio@ey.com
Immaculate Nantale +1 (213) 202-8923 Email: immaculate.nantale@ey.com
Louisville, Kentucky GMT -5
Ernst & Young LLP
+1 (502) 585-1400 Suite 1200
Fax: +1 (502) 584-4221 400 West Market Street Louisville, KY 40202
International Tax and Transaction Services – International Corporate Tax Advisory
Tyler Martus
+1 (513) 612-1448 (resident in Cincinnati) Email: tyler.martus@ey.com
International Tax and Transaction Services – Transfer Pricing
Karl Rothfuss +1 (513) 612-1568 (resident in Cincinnati) Mobile: +1 (513) 307-5917 Email: karl.rothfuss@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Paul Walker +1 (513) 612-1620 (resident in Cincinnati) Email: paul.walker@ey.com
Global Compliance and Reporting
Eric Scott
+1 (502) 585-6554 Email: eric.scott@ey.com
Metropark, New Jersey GMT -5
Ernst & Young LLP
+1 (732) 516-4200 99 Wood Avenue South Fax: +1 (732) 516-4412 P.O. Box 751 Iselin, NJ 08830-0471
International Tax and Transaction Services – International Corporate Tax Advisory
Andrea Varga
+1 (732) 516-4417 Mobile: +1 (848) 333-6500 Email: andrea.varga@ey.com Michael Luke
+1 (212) 773-4071 Mobile: +1 (973) 668-0363 Email: michael.luke@ey.com
Business Tax Services
Coleen Blakely
+1 (212) 773-2801 Mobile: +1 (305) 586-1002 Email: coleen.blakely@ey.com
Global Compliance and Reporting
Abdul Ajani
Miami, Florida
Ernst & Young LLP
+1 (732) 516-4252
Email: abdullatif.ajani@ey.com
+1 (305) 358-4111
Fax: +1 (305) 373-3170 700 NW 1st Avenue Suite 1500 Miami, FL 33136
2 Miami Central
International Tax and Transaction Services – International Corporate Tax Advisory
Patricia M. Iribarren
Augusto Oliveira,
Financial Services Organization
Mike Perez
+1 (305) 415-1324
Mobile: +1 (305) 297-5700
Email: patricia.iribarren@ey.com
+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
Jost Funke
Indirect Tax – US VAT Practice
Enrique Agresott Garcia
+1 (305) 415-1442
Mobile: +1 (330) 294-8158
Email: patty.burleson@ey.com
+1 (305) 358-4111
Mobile: +1 (305) 608-2744
Email: jost.funke@ey.com
+1 (305) 415-1742
Mobile: +1 (201) 381-9885
Email: enrique.agresottgarcia@ey.com
Dominic Mackey +1 (305) 415-1629
Mobile: +1 (786) 731-0553
Email: dominic.mackey2@ey.com
Adriana Trujillo Castellanos
+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 +1 (305) 415-1416
Transaction Services US Inbound Email: jesus.castilla@ey.com
Carmen Encarnacion
Paulo Espindula
Terri Grosselin
+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
Naara Ramirez +1 (305) 415-1322
Adriana Sanmarti
Email: naara.y.ramirez@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,
+1 (305) 415-1483 Americas Transaction Tax Email: elizabeth.arrendale@ey.com Advisory Leader
Lauren Byrne, +1 (212) 773-9886 Financial Services Organization
Mobile: +1 (917) 657-2083 Email: lauren.byrne@ey.com
David Petrillo +1 (215) 448-5067 Email: david.petrillo@ey.com
Global Compliance and Reporting
Richard Bruguera
+1 (305) 415-1702 Email: richard.bruguera@ey.com Heather Nisbeth, +1 (561) 955-8263 US-Central Region Leader, Email: heather.nisbeth@ey.com Global Compliance and Reporting
Milwaukee, Wisconsin GMT -6
Ernst & Young LLP +1 (414) 273-5900
875 East Wisconsin Avenue Fax: +1 (414) 223-7200 Milwaukee, WI 53202-5405
International Tax and Transaction Services – International Corporate Tax Advisory Nathan Beadle
+1 (317) 681-7061 (resident in Indianapolis) Mobile: +1 (612) 396-8364 Email: nathan.beadle@ey.com
International Tax and Transaction Services – Transfer Pricing Michael Halloran +1 (612) 371-8611 (resident in Minneapolis) Mobile: +1 (646) 251-9634 Email: michael.halloran@ey.com
International Tax and Transaction Services – Transaction Tax Advisory Maryann D’Angelo +1 (612) 371-8570 (resident in Minneapolis) Mobile: +1 (703) 608-6868 Email: maryann.dangelo@ey.com Matthew Hofheimer +1 (312) 879-2515 (resident in Chicago) Email: matthew.hofheimer@ey.com
Business Tax Services
Anne M. McDonald,
+1 (612) 371-8612 Tax Market Leader Mobile: +1 (612) 770-5565 (resident in Minneapolis) Email: anne.mcdonald@ey.com Ryan Chance +1 (414) 223-7406 Email: ryan.chance@ey.com
Global Compliance and Reporting
Shawn Puechner
Tax Technology and Transformation
Judy Hsiung
+1 (414) 223-7402 Mobile: +1 (414) 892-4001 Email: shawn.puechner@ey.com
+1 (414) 223-7422 Email: judy.hsiung1@ey.com
Minneapolis, Minnesota GMT -6
Ernst & Young LLP
+1 (612) 343-1000 220 South Sixth Street Fax: +1 (612) 371-6788 Suite 1400 Minneapolis, MN 55402
International Tax and Transaction Services – International Corporate Tax Advisory
Kyle Cannon
Travis Kokal
+1 (612) 371-6381
Mobile: +1 (651) 329-5607
Email: kyle.cannon@ey.com
+1 (612) 371-8404
Email: travis.kokal@ey.com
Marja Lutsep, +1 (612) 371-8583
Financial Services Organization
Jim Zrust
Mobile: +1 (646) 856-2030
Email: marja.lutsep@ey.com
+1 (612) 371-6295
Mobile: +1 (651) 210-0800
Email: jim.zrust@ey.com
International Tax and Transaction Services – Transfer Pricing
Peter Griffin
Nicholas Schaffer
+1 (612) 371-6932
Mobile: +1 (612) 201-7051
Email: peter.griffin@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
+1 (612) 371-8570
Mobile: +1 (703) 608-6868
Email: maryann.dangelo@ey.com
Kevin Kaiser, +1 (312) 879-4538
Financial Services Organization Email: kevin.kaiser@ey.com Business Tax Services
Anne M. McDonald, +1 (612) 371-8612
Tax Market Leader
Global Compliance and Reporting
Matt Tisdel
Tax Technology and Transformation
Todd Bixby
Mobile: +1 (612) 770-5565
Email: anne.mcdonald@ey.com
+1 (404) 817-5123
Email: matt.tisdel@ey.com
+1 (612) 371-1697
Email: todd.bixby@ey.com
David Nickson + 1 (612) 371-6866
Email: david.nickson@ey.com
Philadelphia, Pennsylvania GMT -5
Ernst & Young LLP
Two Commerce Square
+1 (215) 448-5000
Fax: +1 (215) 448-4069
2001 Market Street, Suite 4000 +1 (215) 841-2643
Philadelphia, PA 19103-7096
International Tax and Transaction Services – International Corporate Tax Advisory
John J. Brady
+1 (215) 448-5377
Mobile: +1 (215) 479-2006
Email: john.brady@ey.com
Brett Cagliuso +1 (215) 448-5119
International Transactions
Timothy J. Nugent
Email: brett.cagliuso@ey.com
+1 (215) 448-4032
Mobile: +1 (609) 388-4807
Email: timothy.nugent@ey.com
International Tax and Transaction Services – Transfer Pricing
Olga Manziy
+1 (215) 841-0384
Mobile: +1 (215) 317-5885
Email: olga.manziy@ey.com
Business Tax Services
Coleen Blakely
Business Tax Advisory
Dolly Jacobs
+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
Robert Melnick
+1 (215) 448-4172
Mobile: +1 (609) 313-2845 Email: robert.melnick@ey.com
Won Shin +1 (215) 448-5813
Mobile: +1 (610) 329-2841 Email: won.shin@ey.com
Tax Policy and Controversy
Bill O’Meara
Global Compliance and Reporting
Matt Jacoby
+1 (215) 448-5616 Email: bill.omeara@ey.com
+1 (215) 448-5878 Email: matthew.jacoby@ey.com
Phoenix, Arizona GMT -7
Ernst & Young LLP
+1 (602) 322-3000
One Renaissance Sq. Fax: +1 (602) 322-3023 Ste. 2300
Two North Central Phoenix, AZ 85004
International Tax and Transaction Services – International Corporate Tax Advisory
Safali Bhakta
+1 (602) 322-3313 Email: safali.bhakta@ey.com
Andrew J. Cooper +1 (720) 931-4505 (resident in Denver) Mobile: +1 (720) 878-6900 Email: andrew.cooper@ey.com
Dinesh Kakwani
Global Compliance and Reporting
David Damro
+1 (602) 322-3316 Mobile: +1 (917) 939-3950 Email: dinesh.kakwani@ey.com
+1 (602) 322-3033 Email: david.damron@ey.com
Pittsburgh, Pennsylvania GMT -5
Ernst & Young LLP
+1 (412) 644-7800
One PPG Place Fax: +1 (412) 644-0477 Suite 2100 Pittsburgh, PA 15222
International Tax and Transaction Services – International Corporate Tax Advisory
Atirek Ratani
+1 (216) 583-1282 (resident in Cleveland) Email: atirek.ratani@ey.com
International Tax and Transaction Services – Transfer Pricing
Rupesh Santoshi
+1 (412) 644-7814
Mobile: +1 (612) 206-1510 Email: rupesh.santoshi@ey.com Jeffrey Veleke +1 (412) 644-0418 Mobile: +1 (412) 889-4265 Email: jeffrey.veleke@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Dan White
+1 (312) 879-4195 (resident in Chicago)
Global Compliance and Reporting
Angela Weidman
Mobile: +1 (314) 255-9991
Email: dan.white@ey.com
+1 (412) 804-7682
Email: angela.weidman@ey.com
Portland, Oregon GMT -8
Ernst & Young LLP
+1 (503) 414-7900
Fax: +1 (503) 414-7990 Suite 1050 Portland, OR 97258
One S.W. Columbia Street
International Tax and Transaction Services – International Corporate Tax Advisory
Andy Brown
+1 (206) 262-7011 (resident in Seattle)
Email: andy.brown@ey.com
Michael Ferguson
+1 (206) 654-7485 (resident in Seattle)
Tracy Fisher
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
+1 (408) 947-5597 (resident in San Jose)
Mobile: +1 (408) 802-8072
Email: michael.bowes@ey.com
Nikhil Jain, +1 (503) 414-7958 Financial Services Organization Email: nikhil.jain@ey.com Anne Welsh Mobile: +1 (206) 999-4537 (resident in Seattle)
Global Trade
James Lessard-Templin
Global Compliance and Reporting
Tim Rinehart
Tax Technology and Transformation
Terri Beigh
Email: anne.welsh@ey.com
+1 (503) 414-7901
Email: james.lessardtemplin@ey.com
+1 (503) 327-2928
Email: tim.rinehart@ey.com
+1 (503) 327-2923
Email: terri.vining@ey.com
Richmond, Virginia GMT -5
Ernst & Young LLP
The Edgeworth Building
2100 East Cary Street Suite 201 Richmond, VA 23223
+1 (804) 344-6000
Fax: +1 (804) 344-6067
International Tax and Transaction Services – International Corporate Tax Advisory
Sonya Mann
+1 (804) 344-4511
Mobile: +1 (619) 243-9719
Email: sonya.mann@ey.com
Business Tax Services
Coleen Blakely
Business Tax Advisory
Dolly Jacobs
Global Compliance and Reporting
Mark Gauthier
Tax Technology and Transformation
Erika Aderholz
+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 (860) 725-3905 Email: mark.gauthier@ey.com
+1 (804) 344-6092 Email: erika.aderholz@ey.com
St. Louis, Missouri GMT -6
Ernst & Young LLP
+1 (314) 290-1000
The Plaza in Clayton Fax: +1 (314) 290-1882 Suite 1300 190 Carondelet Plaza St. Louis, MO 63105-34334
International Tax and Transaction Services – International Corporate Tax Advisory
Ron Pierce
+1 (816) 480-5229 (resident in Kansas City) Mobile: +1 (816) 668-8176 Efax: +1 (866) 357-0336 Email: ron.pierce@ey.com
Steven Resnikoff
+1 (314) 290-1728 Mobile: +1 (612) 889-3809 Email: steven.resnikoff@ey.com
International Tax and Transaction Services – Transfer Pricing Erin Benedict +1 (314) 290-1286 Email: erin.benedict@ey.com
Tobin E. Hopkins
+1 (312) 879-3137 (resident in Chicago) Mobile: +1 (312) 203-2790 Email: tobin.hopkins@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Michelle Brady
+1 (314) 290-1307 Mobile: +1 (312) 952-5384 Email: michelle.brady@ey.com
Dan White +1 (312) 879-4195 (resident in Chicago) Mobile: +1 (314) 255-9991 Email: dan.white@ey.com
Business Tax Services
Joseph R. Robinson,
+1 (314) 290-1349 Tax Market Leader Mobile: +1 (314) 322-6748 Email: joseph.robinson@ey.com
Global Compliance and Reporting
Kara Meister
+1 (314) 290-1780 Mobile: +1 (314) 651-8400 Email: kara.meister@ey.com
Salt Lake City, Utah GMT -7
Ernst & Young LLP
+1 (801) 350-3300 178 South Rio Grande Street
Fax: +1 (801) 350-3456 Suite 400
Salt Lake City, UT 84101
International Tax and Transaction Services – International Corporate Tax Advisory
David Gill +1 (213) 977-3844 (resident in Los Angeles)
Mobile: +1 (626) 437-6997
Email: david.gill@ey.com
International Tax and Transaction Services – Transfer Pricing
Steve Sideris
+1 (213) 240-7590 (resident in Los Angeles)
Mobile: +1 (860) 670-5918
Email: steven.sideris@ey.com
Business Tax Advisory
Joseph Cruz
+1 (949) 437-0276 (resident in Irvine)
Global Compliance and Reporting
Rick Manning
Mobile: +1 (949) 280-5010
Email: joseph.cruz@ey.com
+1 (801) 350-3461
Email: rick.manning@ey.com
San Antonio, Texas GMT -6
Ernst & Young LLP
+1 (210) 228-9696 1800 Frost Bank Tower
Fax: +1 (210) 242-7252 100 West Houston Street San Antonio, TX 78205
International Tax and Transaction Services – International Corporate Tax Advisory
Jamie Thorvilson Wolfe
+1 (512) 473-1689 (resident in Austin)
Business Tax Advisory
Lisa Springs, Private Client Services
Global Compliance and Reporting
Trey Tschirhart
Mobile: +1 (773) 383-6132
Email: jamie.thorvilson@ey.com
+1 (210) 242-7212
Email: lisa.springs@ey.com
+1 (210) 242-7280
Email: trey.tschirhart@ey.com
San Diego, California GMT -8
Ernst & Young LLP
+1 (858) 535-7200 4370 La Jolla Village Drive
Fax: +1 (858) 535-7777 Suite 500 San Diego, CA 92122
International Tax and Transaction Services – International Corporate Tax Advisory
Manish Patel
+1 (213) 977-3846 (resident in Los Angeles)
Email: manish.patel@ey.com
International Tax and Transaction Services – Global Tax Desk Network
Laura Martinez Ramos, BEPS +1 (858) 535-7728
Email: laura.martinez.ramos1@ey.com
International Tax and Transaction Services – Transfer Pricing
John Nagy
+1 (949) 437-0386 (resident in Irvine)
Mobile: +1 (949) 244-7932
Email: john.nagy@ey.com
Business Tax Advisory
Joseph Cruz
+1 (949) 437-0276 (resident in Irvine)
Global Compliance and Reporting
Chad Crocker
Mobile: +1 (949) 280-5010 Email: joseph.cruz@ey.com
+1 (858) 535-7793
Email: chad.crocker@ey.com
Latin America Business Center – Global Tax Desk Network
Ernesto Ocampo, Mexico
Indirect Tax
+1 (858) 535-7383
Mobile: +1 (619) 410-3642 Email: ernesto.ocampo@ey.com
Lynlee Brown, Global Trade +1 (858) 535-7357
Mobile: +1 (760) 715-4151 Email: lynlee.brown@ey.com
San Francisco, California GMT -8
Ernst & Young LLP
+1 (415) 894-8000
Fax: +1 (415) 894-8099 Suite 1600 San Francisco, CA 94105-2907
560 Mission Street
International Tax and Transaction Services – International Corporate Tax Advisory
Stephen Bates, +1 (415) 894-8190 National Tax Mobile: +1 (415) 806-1044 Email: stephen.bates@ey.com
Daniel Fletcher, +1 (415) 894-8884 Financial Services Organization Email: daniel.fletcher@ey.com Zak Perryman +1 (415) 894-4395 Email: zak.perryman@ey.com
Nadia Serikova +1 (415) 894-8813 Email: nadia.serikova@ey.com
Cliff Tegel +1 (415) 894-8892 Email: cliff.tegel@ey.com
International Tax and Transaction Services – Global Tax Desk Network
Job Grondhout, Netherlands +1 (415) 984-7684 Email: job.grondhout@ey.com
Laura Katsma, Netherlands +1 (628) 502-3977 Email: laura.katsma2@ey.com
Richard Kocsis, Hungary +1 (408) 947-6753 Email: richard.kocsis1@ey.com
Melanie Rottgardt, Germany +1 (415) 894-8000 Email: melanie.rottgardt1@ey.com
Stefan Ruest, Switzerland +1 (415) 894-4317 Email: stefan.ruest@ey.com
Global Compliance and Reporting
Brian Byrne
Tax Policy and Controversy
Pat Chaback
+1 (415) 894-8704 Email: brian.byrne1@ey.com
+1 (415) 894-8231 Email: pat.chaback@ey.com
Bryon Christensen, US Controversy +1 (206) 654-7479 Leader (resident in Seattle) Email: bryon.christensen@ey.com
Business Tax Advisory
James Wolfrom,
Transaction Costs Analysis
+1 (415) 894-8604
Email: james.wolfrom@ey.com
Susanne Morrow, +1 (415) 894-8287
Private Client Services
Email: susanne.morrow@ey.com
International Tax and Transaction Services – Transaction Tax Advisory
Marc Countryman,
National DC Office
Barbara Hobbs
Greg Jansen
Kirsten Malm
Mark Olsen
Jennifer Shearer
Marc Zametto
+1 (415) 894-8688
Email: marc.countryman@ey.com
+1 (415) 984-7051
Email: barbara.hobbs@ey.com
+1 (415) 486-3605
Email: greg.jansen@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) 894-8378
Mobile: +1 (650) 906-0997
Email: jennifer.shearer@ey.com
+1 (415) 894-8758
Email: marc.zametto@ey.com
International Tax and Transaction Services – Transfer Pricing
Michael Bowes
+1 (408) 947-5597
Mobile: +1 (408) 802-8072
Email: michael.bowes@ey.com
Sirsha Chatterjee +1 (412) 644-5373
Email: sirsha.chatterjee@ey.com
Burcin Nee, +1 (415) 894-8726
Financial Services Organization Email: burcin.nee@ey.com
International Tax and Transaction Services – International Capital Markets
Matthew Blum, +1 (415) 984-7198
Financial Services Organization
Indirect Tax – US VAT Practice
Mobile: +1 (617) 642-7955
Email: matt.blum@ey.com
Liz Day +1 (415) 894-8247
Mobile: +1 (415) 513-6047 Email: liz.day@ey.com
Anne Freden, US Leader, +1 (415) 894-8732
VAT practice
Samantha Payne
Tax Technology and Transformation
John P. Basseer,
Mobile: +1 (925) 588-6212 Email: anne.freden@ey.com
+1 (415) 419-1681
Mobile: +1 (415) 519-5693
Email: samantha.payne@ey.com
+1 (415) 894-8000
Mobile: +1 (202) 494-8584 Tax Technology and Transformation Email: john.basseer@ey.com Leader
EY US-West Region
San Jose, California GMT -8
+1 (408) 947-5500 303 Almaden Boulevard
Ernst & Young LLP
Fax: +1 (408) 947-5716 San Jose, CA 95110
International Tax and Transaction Services – International Corporate Tax Advisory
Aaron Ashcraft
Beth Carr,
+1 (408) 947-6579
Mobile: +1 (408) 796-8168 Email: aaron.ashcraft@ey.com
+1 (408) 947-5426
US-West Region Tax Mobile: +1 (650) 248-6556
Managing Partner Email: beth.carr@ey.com
Jon Cisler +1 (408) 947-5786 Mobile: +1 (414) 975-2959 Email: jon.cisler@ey.com
Channing Flynn, +1 (408) 947-5435
National Tax Mobile: +1 (408) 813-5027 Email: channing.flynn@ey.com
Long Hua +1 (408) 947-6677 Mobile: +1 (408) 205-7406 Email: long.hua@ey.com
Sadler Nelson, US-West Region +1 (408) 947-6523
International Tax and Transaction Mobile: +1 (408) 234-7748 Services Leader Email: sadler.nelson@ey.com
Di Pan +1 (408) 947-6545 Email: di.pan@ey.com
Samuel Phaup +1 (408) 947-5526 Email: sam.phaup@ey.com
David Wachutka +1 (408) 947-4919 Email: david.wachutka@ey.com
International Tax and Transaction Services – Global Tax Desk Network
Laura Katsma, Netherlands +1 (415) 894-8923 Email: laura.katsma2@ey.com
Karl Doyle, Ireland +1 (408) 947-4977 Email: karl.doyle@ey.com
Richard Kocsis, Hungary +1 (415) 984-7772 (Eastern European Business Email: richard.kocsis1@ey.com Group)
Melanie Rottgardt, Germany +1 (415) 894-8000 Email: melanie.rottgardt1@ey.com
Stefan Ruest, Switzerland +1 (415) 894-4317 Email: stefan.ruest@ey.com
International Tax and Transaction Services – Asia-Pacific Business Group – Global Tax Desk Network
Aditya Modani, India +1 (669) 649-8967 Email: aditya.modani1@ey.com
Diana Wu, China Mainland +1 (408) 947-6873 Mobile: +1 (510) 676-6806 Email: diana.wu@ey.com
International Tax and Transaction Services – Transfer Pricing
Steve Ahiabu +1 (206) 654-7631 Mobile: +1 (408) 367-9737 Email: stephen.ahiabu@ey.com
Yiting An +1 (408) 947-6767 Email: yiting.an@ey.com
Michael Bowes +1 (408) 947-5597
Mobile: +1 (408) 796-8168 Email: michael.bowes@ey.com
Ameet Kapoor, National Tax +1 (408) 947-5799
Mobile: +1 (510) 205-3725 Email: ameet.kapoor1@ey.com
Eric Olson +1 (408) 947-6542 Mobile: +1 (408) 431-7270 Email: eric.olson1@ey.com
Global Compliance and Reporting
Rachel Breen
Business Tax Advisory
Kevin Dangers
+1 (408) 947-5620
Email: rachel.breen@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
Tax Policy and Controversy
+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
Bryon Christensen, US Controversy +1 (206) 654-7479 Leader (resident in Seattle)
Email: bryon.christensen@ey.com
Global Trade
Michael Heldebrand,
+1 (408) 947-6820 Americas/US Global
Mobile: +1 (713) 825-1639 Trade Practice Leader
Email: michael.heldebrand@ey.com Prentice Wells
+1 (408) 947-5438
Mobile: +1 (408) 859-4607
Email: prentice.wells@ey.com
Seattle, Washington GMT -8
Ernst & Young LLP
+1 (206) 621-1800 920 5th Avenue
Fax: +1 (206) 654-7799 Seattle, WA 98104
International Tax and Transaction Services – International Corporate Tax Advisory
Andy Brown
+1 (206) 262-7011
Email: andy.brown@ey.com
Michael Ferguson +1 (206) 654-7485
Email: michael.ferguson@ey.com
International Tax and Transaction Services – Transfer Pricing
Anne Welsh
+1 (206) 654-6317
Mobile: +1 (206) 999-4537
Email: anne.welsh@ey.com
International Tax and Transaction Services – Global Tax Desk Network
Willy van Exel, BEPS
+1 (212) 773-3969 (resident in Seattle)
Global Compliance and Reporting
Carl Mackleit
Global Trade
Dennis Forhart
Tax Policy and Controversy
Bryon Christensen,
US Controversy Leader
Tax Technology and Transformation
PJ Stratton
Email: willy.vanexel@ey.com
+1 (206) 654-7602
Email: carl.mackleit@ey.com
+1 (206) 262-7091
Mobile: +1 (248) 613-4000
Email: dennis.forhart@ey.com
+1 (206) 654-7479
Email: bryon.christensen@ey.com
+1 (206) 654-7675
Email: pj.stratton@ey.com
Stamford, Connecticut GMT -5
Ernst & Young LLP
300 First Stamford Place
3rd Floor
Stamford, CT 06902
+1 (203) 674-3000
Fax: +1 (203) 674-3228
International Tax and Transaction Services – International Corporate Tax Advisory
David Caracciolo
Bryan Zetlin
+1 (203) 674-3025
Mobile: +1 (646) 250-8636 Email: david.caracciolo@ey.com
+1 (203) 674-3055
Mobile: +1 (302) 562-8379 Email: bryan.zetlin@ey.com
International Tax and Transaction Services – International Capital Markets
Danielle C. Clark, Global Withholding
+1 (203) 674-3693 Tax Reporter, Financial Services Mobile: +1 (914) 414-3233 Organization Email: danielle.clark@ey.com
Business Tax Services
Coleen Blakely
+1 (212) 773-2801
Mobile: +1 (305) 586-1002 Email: coleen.blakely@ey.com Business Tax Advisory
Rebecca DiGangi
+1 (201) 551-5008
Mobile: +1 (646) 373-7600 Email: rebecca.digangi@ey.com
Dino Lombardi +1 (212) 773-9763 Mobile: +1 (914) 282-2456 Email: dino.lombardi@ey.com
Global Compliance and Reporting
Jon Baronowski,
+1 (203) 674-3448 US-East Region Leader, Email: jon.baronowski@ey.com Global Compliance and Reporting
Joe McCormack
+1 (203) 674-3206 Email: joseph.mccormack04@ey.com
Tysons, Virginia GMT -5
Ernst & Young LLP
+1 (703) 747-1000
Fax: +1 (703) 747-0100 Tysons, VA 22102 +1 (703) 747-0128
1775 Tysons Boulevard
International Tax and Transaction Services – International Corporate Tax Advisory
Daniel Messing
+1 (703) 747-1074
Mobile: +1 (781) 223-4933 Email: daniel.messing@ey.com
Preya P. Saroop +1 (202) 327-7476 Mobile: +1 (407) 923-4694 Email: preya.patel@ey.com
Hui Yu +1 (571) 633-6320 Mobile: +1 (202) 403-9323 Email: hui.yu1@ey.com
International Transactions
Jeff Chamberlain
+1 (703) 747-1540 Email: jeffrey.chamberlain@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
Hien Nguyen
+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
Dave Seo
Scott Vaughn
Global Compliance and Reporting
+1 (703) 747-1653
Mobile: +1 (703) 727-4476
Email: bruce.blondin@ey.com
+1 (703) 747-1610
Mobile: +1 (703) 216-1886
Email: john.michalowski@ey.com
+1 (703) 747-0493
Mobile: +1 (703) 663-0781 Email: meredith.payne@ey.com
+1 (703) 747-0446
Mobile: +1 (415) 987-1182
Email: dave.seo@ey.com
+1 (703) 747-1564
Mobile: +1 (703) 772-4368
Email: scott.vaughn@ey.com
Jennifer Rewis, +1 (703) 747-1438 US-East Corporate Income Tax Email: jennifer.rewis@ey.com Market Co-Leader
Tax Technology and Transformation
Marilen Sarino
+1 (202) 327-9155
Email: marilen.sarino@ey.com
Washington, DC GMT -5
Ernst & Young LLP
+1 (202) 327-6000 National Office
Fax: +1 (202) 327-6200 (General) 1101 New York Avenue NW +1 (202) 327-6721 Washington, DC 20005
International Tax and Transaction Services – International Corporate Tax Advisory
Arlene Fitzpatrick
+1 (202) 327-7284
Mobile: +1 (202) 286-3505
Email: arlene.fitzpatrick@ey.com
Jonny Lindroos, +1 (212) 773-1951
International Tax and Transaction Mobile: +1 (545) 479-6663 Services Market Leader Email: jonathan.lindroos@ey.com
Martin Milner
John Morris
+1 (202) 327-7453
Email: martin.milner@ey.com
+1 (202) 327-8026
Email: john.morris@ey.com
Chris Ocasal, +1 (202) 327-6868
Financial Services Organization Mobile: +1 (703) 919-0195
Email: chris.ocasal@ey.com
Colleen O’Neill, +1 (212) 773-0189
International Tax and Mobile: +1 (516) 510-2116 Transaction Services
Email: colleen.oneill@ey.com
National Tax Leader (resident in New York)
Stephen Peng
+1 (202) 327-7471
Email: stephen.peng@ey.com
Zach Pouga +1 (212) 773-8518 (resident in New York)
Joshua Ruland
Email: zach.pouga.tinhaga@ey.com
+1 (202) 327-7238
Email: joshua.ruland@ey.com
Ray Stahl +1 (202) 327-5798
Allen Stenger
Julia Tonkovich
Email: raymond.stahl@ey.com
+1 (202) 327-6289
Email: allen.stenger@ey.com
+1 (202) 327-8801
Email: julia.m.tonkovich@ey.com
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
International Tax and Transaction Services – International Capital Markets
Matthew Blum, +1 (415) 984-7198
Financial Services Organization Mobile: +1 (617) 642-7955 (resident in San Francisco)
Douglas Chestnut
Email: matt.blum@ey.com
+1 (202) 327-5780
Mobile: +1 (703) 966-8679
Email: douglas.chestnut@ey.com
Liz Hale +1 (202) 327-8070 Email: liz.hale@ey.com
Lee Holt, +1 (212) 773-9636
International Tax and Mobile: +1 (917) 232-7056 Transaction Services Email: lee.holt@ey.com Capital Markets Leader (resident in New York)
Matthew Stevens
+1 (202) 327-6846
Mobile: + 1 (703) 407-6421 Email: matthew.stevens@ey.com
Mathew Urbina +1 (202) 327-7094
Mobile: +1 (202) 841-2101 Email: mathew.urbina@ey.com
Michael Yaghmour
+1 (202) 327-6072 Mobile: +1 (202) 360-8283 Email: michael.yaghmour@ey.com
International Tax and Transaction Services – Transfer Pricing
Ameet Kapoor
+1 (408) 947-5799 (resident in San Jose)
Email: ameet.kapoor1@ey.com
Ryan Kelly + 1 (202) 327-5728 Email: ryan.j.kelly@ey.com
Carlos Mallo +1 (202) 327-5689 Email: carlos.mallo@ey.com
Mike McDonald
+1 (202) 327-7980
Email: michael.mcdonald4@ey.com
Thomas Ralph +1 (202) 327-5706 Email: thomas.ralph@ey.com
Craig Sharon, +1 (202) 327-7095
Consultant
Daniel Sosna
Email: craig.sharon@ey.com
+1 (202) 327-5631
Email: daniel.sosna@ey.com
Thomas Vidano +1 (202) 327-7376 Email: thomas.vidano@ey.com
E. Miller Williams
+1 (404) 817-5077 (resident in Atlanta)
Mobile: +1 (404) 798-5462
Email: miller.williams@ey.com
International Tax and Transaction Services – National Tax Department –Mergers and Acquisitions Group
Donald Bakke
Marc Countryman
+1 (202) 327-6103
Mobile: +1 (202) 258-5823
Email: donald.bakke@ey.com
+1 (415) 894-8688 (resident in San Francisco)
Andrew J. Dubroff,
Email: marc.countryman@ey.com
+1 (202) 327-8730
Email: andrew.dubroff@ey.com Department – Mergers and Acquisitions Co-leader
National Tax
Stephen P. Fattman
+1 (202) 327-7172 (resident in Los Angeles)
Nicole Field
Randell Gartin
Larry Garrett
Mobile: +1 (571) 422-6792
Email: steve.fattman@ey.com
+1 (202) 327-5945
Mobile: +1 (917) 670-4595
Email: nicole.field@ey.com
Mobile: +1 (214) 926-5957
Email: randell.gartin@ey.com
+1 (202) 327-6987
Mobile: +1 (301) 452-3318
Email: larry.garrett@ey.com
Andrew Herman +1 (202) 327-7193
Email: andrew.herman1@ey.com
Martin Huck +1 (202) 327-5819
Mobile: +1 (202) 297-0307
Email: martin.huck@ey.com
Shane Kiggen
+1 (202) 327-7289
Email: shane.kiggen@ey.com
Chris Nelson, +1 (202) 327-6631 Tax Attributes and Planning Leader
Brian Peabody
Mobile: +1 (202) 236-3555
Email: christopher.nelson@ey.com
+1 (202) 327-6440
Email: brian.peabody@ey.com
Brian Reed +1 (202) 327-7889
Mobile: +1 (303) 701-5334 Email: brian.reed@ey.com
Amy J. Sargent, +1 (202) 327-6481
Transaction Cost Analysis Leader
Mobile: +1 (240) 460-6865
Email: amy.sargent@ey.com
Kirsten Simpson +1 (202) 327-6643
Email: kirsten.simpson@ey.com
Karen Gilbreath Sowell, +1 (202) 327-8747
National Tax
Mobile: +1 (202) 352-0165
Department – Mergers and Email: karen.sowell@ey.com Acquisitions Co-Leader
Gary R. Vogel
Business Tax Services
Coleen Blakely
+1 (202) 327-6392
Mobile: +1 (571) 218-7029
Email: gary.vogel@ey.com
+1 (212) 773-2801
Mobile: +1 (305) 586-1002
Email: coleen.blakely@ey.com
Business Tax Advisory
Scott Mackay
Tax Policy and Controversy
+1 (202) 327-6069
Mobile: +1 (202) 734-9265 Email: scott.mackay@ey.com
Bryon Christensen, +1 (206) 654-7479 US Controversy Leader
Mobile: +1 (703) 399-4079 (resident in Seattle) Email: bryon.christensen@ey.com
Richard Fultz
Alice Harbutte
+1 (202) 327-6840 Mobile: +1 (571) 213-2065 Email: richard.fultz@ey.com
+1 (720) 931-4011 (resident in Denver) Email: alice.harbutte@ey.com
Cathy Koch, +1 (202) 327-7483
Americas Director of Tax Policy
Kirsten Wielobob
Global Compliance and Reporting
Jennifer Rewis,
Mobile: +1 (202) 300-8577 Email: cathy.koch@ey.com
+1 (202) 327-5778 Mobile: +1 (443) 240-7845 Email: kirsten.wielobob@ey.com
+1 (703) 747-1438
US-East Corporate Income Tax Email: jennifer.rewis@ey.com Market Co-Leader
Tax Technology and Transformation
Daren Campbell, +1 (202) 327-6539 Americas Tax Technology and Email: daren.campbell@ey.com Transformation Leader Danyle Ordway +1 (408) 947-5734 Email: danye.ordway@ey.com
A. At a glance
Corporate Income Tax Rate (%) 21 (a)
Corporate Capital Gains Tax Rate (%) 21
Branch Tax Rate (%) 21 (a)
Withholding Tax (%) (b)
Dividends 30 (c)
Interest 30 (c)(d)
Royalties from Patents, Know-how, etc. 30 (c)
Branch Remittance Tax 30 (e)
Net Operating Losses (Years)
Carryback 0 (f)
Carryforward 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 Section 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 (regard less 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 subsid iaries, 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 lia bility 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 (including the foreign tax credit). In general, MTI is the taxpay er’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 ero sion 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 offset 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 limita tions 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 depre ciation deduction for qualified depreciable tangible property and eligible de minimis items) may need to be capitalized and recov ered 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 depre ciable 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 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 deduc tion 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 require ments 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 capi talization rules require the inclusion in inventory costs of allo cable 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 re cipient corporation owns at least 20% of the distributing corpora tion. Dividend payments between members of an affiliated group of US corporations qualify for a 100% dividends-received deduc tion. 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 (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 aggre gate 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 (involv ing 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 coun try, 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% 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
Nature of tax Rate
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.
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 instru ments 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 deduc tion 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 excep tions apply, including a small business exception, and special rules apply to partnerships for purposes of determining the limi tation. 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 corpora tions (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 tax payers 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, determined based on the facts and circumstances. Transferpricing methods that may be acceptable, depending on the circumstances, include the comparable profits method, compa rable 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 vari ous treaty jurisdictions.
Patent and know-how
Dividends Interest royalties % % %
Australia
0/5/15 (a) 0/10 (b) 5
Austria 5/15 (c) 0 0
Bangladesh 10/15 (c) 5/10 (d) 10
Barbados 5/15 (c) 5 5
Belgium 0/5/15 (a) 0 0
Bulgaria 5/10 (c) 5 5
Canada 5/15 (c) 0 0/10 (e)
China Mainland 10 10 (x) 10
Cyprus 5/15 (c) 10 0
Czech Republic 5/15 (c) 0 0/10 (f)
Denmark 0/5/15 (a) 0 0
Egypt 5/15 (c) 15 15
Estonia 5/15 (c) 10 5/10 (g)
Finland 0/5/15 (a) 0 0
France 0/5/15 (a) 0 0 (h)
Germany 0/5/15 (a) 0 0 Greece 30 0/30 (i) 0
Hungary (j) 5/15 (c) 0 0
Iceland 5/15 (c) 0 0/5 (k)
India 15/25 (c) 10/15 (l) 10/15 (m)
Indonesia 10/15 (c) 10 10 Ireland 5/15 (c) 0 0
Israel 12.5/25 (c) 10/17.5 (n) 10/15 (o) Italy 5/15 (c) 0/10 (p) 0/5/8 (q)
Jamaica 10/15 (c) 12.5 10 Japan (dd) 0/5/10 0 0
Kazakhstan 5/15 (c) 10 10 Korea (South) 10/15 (c) 12 10/15 (r)
Latvia 5/15 (c) 10 5/10 (g)
Lithuania 5/15 (c) 10 5/10 (g)
Luxembourg (oo) 0/5/15 (c)(s)
0
Malta 5/15 10 10
Mexico 0/5/10 (u) 4.9/10/15 (v) 10 Morocco 10/15 (c) 15 10 Netherlands 0/5/15 (a)
0
New Zealand 0/5/15 (a)(c) 10 5 Norway 15 0 (y) 0
Pakistan 15/30 (c) 30 0/30
Philippines 20/25 (c) 10/15 (z) 15/25 (aa)
Poland (bb) 5/15 (c)
10 Portugal 15 (cc) 10 10
Romania 10 10 10/15 (ee)
Russian Federation 5/10 (c)
0
Slovak Republic 5/15 (c) 0 0/10 (ee)
Slovenia 5/15 (c) 0/5 5
South Africa 5/15 (c)
0
0 Spain (ii) 0/5/15
Sri Lanka 15 10 5/10 (gg)
Sweden 0/5/15 (a)
Patent and know-how
Dividends Interest royalties %
%
Switzerland (ff) 5/15 (c)
0
Thailand 10/15 (c) 10/15 (hh) 5/8/15
Trinidad and Tobago 30 30 15
Tunisia 14/20 (c) 15 10/15 (jj)
Turkey 15/20 (c) 10/15 (hh) 5/10 (kk)
Ukraine 5/15 (c) 0 10
USSR (ll) 30 0 0
United Kingdom 0/5/15 (mm) 0 (nn) 0 Venezuela 5/15 (c) 4.95/10 (t) 5/10 (kk)
Non-treaty jurisdictions 30 30 (w) 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.
(i) The exemption does not apply if the recipient controls directly or indirectly more than 50% of the voting power in the paying corporation.
(j) 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.
(k) The treaty provides for a general exemption from withholding tax on royal ties. A 5% withholding tax rate applies to royalties for trademarks and motion pictures.
(l) The 10% rate applies to interest paid on loans granted by banks carrying on bona fide banking business and similar financial institutions.
(m) The 10% rate generally applies to royalties for the use of industrial, com mercial or scientific equipment.
(n) The 10% rate applies to interest on bank loans. The 17.5% rate applies to other interest.
(o) The 10% rate applies to copyright and film royalties.
(p) 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
(q) The 0% rate applies to royalties paid for the use of certain copyright mate rials. 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.
(r) 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.
(s) 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.
(t) The 4.95% rate applies to interest paid on loans made by financial institu tions and insurance companies. The 10% rate applies to other interest.
(u) 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).
(v) 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.
(w) Interest on certain “portfolio debt” obligations issued after 18 July 1984 and non-effectively connected bank deposit interest are exempt from with holding tax.
(x) Interest paid to state-owned enterprises in China Mainland is exempt from withholding tax.
(y) 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.
(z) The 10% rate applies to interest derived by a resident of one of the contract ing states from sources in the other contracting state with respect to public issuances of bonded indebtedness.
(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 Senate 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, includ ing cinematographic films.
(ff) On 23 September 2009, the United States and Switzerland signed a proto col 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 coun tries. 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 trea ties 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 divi dends 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 proto col entered into force on 9 September 2019.
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 limitationon-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.