J. Clark Armitage, an experienced lawyer in the transfer pricing sector, joined Caplin & Drysdale as a Member in 2013. Mr. Armitage's core practice is advising multinational corporations on transfer pricing in all contexts, from planning to cross-border dispute resolution. He has a particularly strong background interacting with tax authorities on advance pricing agreements (APAs) and Competent Authority matters for corporations in a wide range of industries.
Mr. Armitage spent eight years in the IRS Advance Pricing Agreement Program, serving as Deputy Director from 2008 to 2010, where he both experienced and oversaw the full spectrum of Program activities. He also served a special detail as the Tax Treaty Manager responsible for Canadian Competent Authority cases.
Drawing on his combined background in government and private practice, Mr. Armitage plays a key role in helping clients address transfer pricing, valuation, permanent establishment, and other international tax issues and controversies.
HighlightsDuring his eight years with the IRS APA Program, Mr. Armitage served as team leader, branch chief, and industry coordinator for three separate groups, as well as Deputy Director. In these roles, he experienced virtually all aspects of the Program's activities. Mr. Armitage led numerous IRS Teams — including, economists, auditors, division counsel representatives, and Competent Authority analysts — in the development, negotiation, and conclusion of APAs. As a frontline supervisor, he reviewed APAs developed by other IRS teams and coordinated development of cases in the industry coordination groups for Financial Products, Pharmaceuticals and Medical Devices, and Auto and Auto Parts. Additionally, Mr. Armitage had Program-wide responsibility for reviewing cases, coordinating technical issues with other branches of the Office of the Associate Chief Counsel (International), and helping ensure that substantive and procedural issues were addressed consistently across the Program.
Mr. Armitage's contributions to the APA Program were bolstered by his detail as a manager for the U.S. Competent Authority's Office of Tax Treaty where he was responsible for supervising and reviewing Competent Authority analysts with responsibility for Canadian cases. In 2008, he was the APA Program's representative to the IRS Transfer Pricing Task Force, which brought together officials from across the IRS with responsibility for transfer pricing enforcement. The Task Force made recommendations that resulted in substantial new hiring of international examiners, the creation of a specialty group of international examiners focused exclusively on transfer pricing, and the formation of a Transfer Pricing Council to coordinate transfer pricing issues across the IRS.
Before joining the APA Program, Mr. Armitage was senior vice president for a venture capital fund management company, and served in London on the U.S. Tax Desk of a major accounting firm. He also has worked with several leading law firms.
Awards & Rankings
- The Legal 500, Recommended, 2014
- Clark Armitage Comments on European Commission Details Challenging Luxembourg's Amazon Ruling, Worldwide Tax Daily, January 20, 2015
- Clark Armitage Comments on the EU's Investigation of Amazon Tax Ruling for State Aid Breach, Worldwide Tax Daily, October 8, 2014
- Clark Armitage Comments on EU State Aid Cases Against Apple and Fiat, Tax Analysts, October 1, 2014
- Caplin & Drysdale's International Tax Group Earns Top Award from Legal 500, Caplin & Drysdale, September 23, 2014
- Tax Analysts Quotes Clark Armitage on IRS Resignations Affecting U.S.-India Talks on MAP Cases, Tax Analysts, July 8, 2014
- Clients and Peers Recommend Caplin & Drysdale in 2014 Legal 500 Ranking, The Legal 500, July 1, 2014
- Clients Choose Caplin & Drysdale as Transfer Pricing Law Firm of the Year in Washington, D.C., Global Law Experts, June 9, 2014
- Caplin & Drysdale Enhances Tax Practice with Three Lateral Hires, Caplin & Drysdale, October 1, 2013
Recent Speaking Engagements
Mr. Armitage is an adjunct professor with the Georgetown University LL.M. Program, where he co-teaches "Introduction to Transfer Pricing." An avid lecturer on the topic of transfer pricing, Mr. Armitage also speaks before professional associations and at conferences. His recent engagements include:
- Moderator, Current TP Litigation: A Presentation – drawing from notable Transfer Pricing court cases of alternative perspectives of the IRS, the taxpayer, and the judge with the panel members undertaking alternating roles, University of San Diego, 3rd Annual Transfer Pricing Symposium, April 23, 2015
- Speaker, TP Controversy & Alternative Dispute Resolution in the Age of BEPS, TP Minds Americas, 2015 Transfer Pricing Summit, February 25, 2015
- Speaker, How the IRS Is Managing Its New Audit Responsibilities: Real-world Experience with the Transfer Pricing Audit Roadmap, the IDR Directive, and New Appeals Guidelines, TP Minds Americas, 2015 Transfer Pricing Summit, February 23, 2015
- Speaker, Transfer Pricing and BEPS, Financial Executives International (FEI), Committee on Taxation Meeting, February 20, 2015
- Panelist, Cross Border Transactions - Transfers of Intangible Property, George Washington University Law School and the Internal Revenue Service, 27th Annual Institute on Current Issues in International Taxation, December 11, 2014
- Speaker, The Correct Transfer Pricing Principle: Whether BEPS Can Adequately Be Addressed Using the Arm's Length Principle, Georgetown University Law Center, Transfer Pricing Symposium, November 6, 2014
- Speaker, APAs and MAPs, Duke University, Transfer Pricing: Policy and Practice, September 18, 2014
- Panelist, Joint Current International Developments Panel - Part II, American Bar Association, 2014 May Meeting, May 9, 2014
- Speaker, OECD BEPS Update, 80th Annual API Federal Tax Forum, April 28, 2014
- Moderator, Intangible Property Controversy Trends, University of San Diego 2nd Annual Transfer Pricing Symposium 2014, March 27, 2014
- Speaker, The New IRS Advance Pricing and Mutual Agreement (APMA) Program for Transfer Pricing: Progress in Case Management and Resolution, University of Maryland, Robert H. Smith School of Business, International Taxation and Transfer Pricing Program, March 27, 2014
- Moderator, Negotiating & Successfully Implementing APAs – Practical Experiences, TP Minds Americas Transfer Pricing Summit 2014, February 19, 2014
- Moderator, Using APAs and MAP to Mitigate Risk and Disputes, TP Minds Americas Transfer Pricing Summit 2014, February 18, 2014
- Speaker, China and India Transfer Pricing Developments, District of Columbia Bar Association, May 1, 2013
- Speaker, Transfer Pricing in Other Countries, U.S. International Tax Networking Seminar, March 1, 2013
- Speaker, Final Cost Sharing Regulations, District of Columbia Bar Association, February 1, 2012
- Speaker, Enforcement Update: The IRS Sharpens its Focus on Transfer Pricing, District of Columbia Bar Association, September 1, 2011
- Speaker, APA Rev. Proc. 2008-31: Lessons Learned About Transfer Pricing Outside of Section 482, Tax Management Advisory Board Meeting, August 1, 2011
- Speaker, Controversy and Dispute Resolution Update, PwC's Transfer Pricing Masters Series for Financial Services Professionals, April 1, 2010
- Speaker, Transfer Pricing and APA Process, IRS IE Teams 1136 and 1507 Training/Meeting, March 1, 2010
- Speaker, Competent Authority, 2009 CRA International and Large Business Directorate National Learning Event, November 1, 2009
- Speaker, The APA Program and U.S. Competent Authority, IRS IE CENTRA Training, July 1, 2009
- "OECD Releases Finalized Proposals on Key Tax Base Erosion Concerns," with Neal M. Kochman, Patricia Gimbel Lewis, Peter A. Barnes, and Joseph P. Brothers, Global Tax Weekly, November 6, 2014
- "OECD Releases Finalized Proposals on Key Tax Base Erosion Concerns," with Neal M. Kochman, Patricia Gimbel Lewis, Peter A. Barnes, and Joseph P. Brothers, International Law Office, October 10, 2014
- "OECD Releases Finalized Proposals on Key Tax Base Erosion Concerns," with Neal M. Kochman, Patricia Gimbel Lewis, Peter A. Barnes, and Joseph P. Brothers, Caplin & Drysdale, September 23, 2014
- "Remain Vigilant On Indian Permanent Establishments, Even After the Favorable e-Funds Decision," with Patricia Gimbel Lewis and Peter A. Barnes, Global Tax Weekly, July 10, 2014
- "Remain Vigilant on Indian Permanent Establishments, Even After the Favorable e-Funds Decision," with Patricia Gimbel Lewis and Peter A. Barnes, Caplin & Drysdale, March 27, 2014
- "Bold Shift in IRS Approach to Transfer Pricing Controversies," with Neal M. Kochman, Patricia Gimbel Lewis, and Peter A. Barnes, Caplin & Drysdale, February 27, 2014
- "Transfer Pricing: Rules and Practice in Selected Countries (H-1), No. 6955," Bloomberg BNA Tax Management Portfolio, January 1, 2013
- "The APA Program's Experience With Rev. Proc. 2008-31: Increased Opportunities for Certainty," Bloomberg BNA Tax Management Memorandum, November 7, 2011