John M. Breen joined the firm in 2008 as a member in Caplin & Drysdale’s Washington, D.C. office.
Services
Mr. Breen’s practice focuses on international tax issues involving transfer pricing planning and controversies. He has participated in Advance Pricing Agreement proceedings and Competent Authority proceedings involving transfer pricing and related matters.
Highlights
- Chief of Branch 6 in the Office of Associate Chief Counsel (International) at the Internal Revenue Service, which has responsibility for transfer pricing matters and related issues
- Had review responsibility as Branch Chief for two major regulation projects under section 482, one involving controlled services and intangible property and the other involving cost sharing arrangements
- Attorney Advisor and Senior Technical Reviewer in the Branch
- U.S. delegate to Working Party 6 of the Organization of Economic Cooperation and Development (OECD) from 2002-2008, which develops guidance concerning Article 9 of the OECD Model Tax Convention as well as the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
- Nine years at an international trade litigation firm in Washington, D.C., where he represented clients in unfair trade practice proceedings involving office equipment, automotive parts, steel, and other products
Professional Activities
Mr. Breen has been a speaker and panelist on transfer pricing and related international tax issues before professional groups, including the Federal Bar Association, the American Bar Association Section of Taxation, and the George Washington University/IRS Institute on Current Issues in International Taxation.
Selected Recent Publications
Since joining the firm, Mr. Breen has published several articles on transfer pricing and related matters, including:
- Symmetry and the Attribution of Profits to Permanent Establishments: Recent OECD and Treaty Developments and Their Impact on U.S .Taxpayers, 50 BNA-Tax Management Memorandum 27 (January 19, 2009)
- Documentation Under New OECD Approach to Attributing Profits, 36 Corporate Taxation (RIA) 32 (with Stafford C. Smiley, January/February 2009)
- The Customs 'First Sale' Rule and Section 1059A, 17 BNA-Tax Management Transfer Pricing Report 103 (June 5, 2008)