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Law Firm: | Fenwick & West LLP |
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| Office: |
Fenwick & West LLP Silicon Valley Center 801 California Street 94041 |
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| City: | Mountain View | |
| State: | California | |
| Country: | USA | |
| Tel: | +1 650 335 7205 | |
| Fax: | +1 650 919 0942 | |
| Email: | jpfuller@fenwick.com |
James P Fuller is a partner in the tax group at Fenwick & West LLP. He is pleased that The International Who's Who of Corporate Tax Lawyers has again this year included him in its list of the 16 most highly regarded corporate tax advisers worldwide. Fuller was named one of the world's top three tax advisers in a recent Euromoney survey (2006). Chambers USA (2007) gave Fuller its "star performer" rating, making Fuller the only US tax adviser to receive this rating.
Fenwick & West has represented over 40 of the Fortune 100 companies in federal tax matters. It was named one of only eight US law firms in the first tier in tax by World Tax (2008). International Tax Review named Fenwick & West "America's tax litigation firm of the year" (2006) and "San Francisco tax firm of the year" (2006 and 2007). Fenwick & West was also nominated in 2007 for Chambers' "excellence award in corporate tax".
This biography is an extract from The International Who's Who of Corporate Tax Lawyers which can be purchased from our bookstore.
Transfer pricing is always an important subject in the US, as it is elsewhere. Some years back, the IRS adopted the Advance Pricing Agreement programme, which seemed to provide an outlet, and a means, for eliminating transfer pricing disputes with the Internal Revenue Service. The APA programme, by all accounts, has been quite successful. But three areas of concern remain.
FIN 48, so well known that nobody would cite it as Financial Accounting Standards Board Interpretation 48, and FAS 109, FASB Statement 109: Accounting For Income Taxes, have resulted in a substantial change in the amount of publicly available information with respect to a publicly held corporation’s taxes and tax reserves.