Eric Ryan

Eric Ryan

Partner, DLA Piper

MST Courses

Bus 225V Tax Considerations for High Tech Companies

Eric D. Ryan concentrates in international tax planning, transfer pricing, post merger integration of legal entities and operations and tax controversy. He has over 25 years of experience, both as a tax partner advisor and an internal corporate tax director, on key international tax structuring issues. His clients are primarily in the high technology industry, including software, hardware, semiconductors and life sciences companies.

His experience includes advising clients in choice of location for their operations; conducting direct negotiations for tax holidays in countries such as Switzerland, Singapore and others; advising on intercompany arrangements that minimize Subpart F and similar tax issues; and advising on intercompany economic terms that seek to maximize profits in appropriate jurisdictions. He advises on the use of holding companies, the valuation of transfer of tangible and intangible property and the establishment of cost-sharing operations. Mr. Ryan is experienced in developments of advice pricing agreements (APA’s) and intercompany debt and equity.

On behalf of the Government of the United States Virgin Islands, Mr. Ryan worked to obtain the favorable guidance from the US Treasury and Internal Revenue Service ultimately contained within Notice 2006-76, relating to the qualification of certain e-commerce business models for income tax exemptions in the USVI.

As tax director for Apple Computer, Inc., Mr. Ryan was responsible for the worldwide tax planning, compliance and audit defense activity for this Fortune 100 company operating in more than 30 countries. He led that company’s efforts to respond to the IRS at the exam, appeals and Tax Court levels. Mr. Ryan was responsible for the efforts which led to the favorable Tax Court decision regarding Apple's inclusion of stock option compensation in the qualifying base for R&E credits (Apple Computer, Inc. v. Commissioner, 98 T.C. No. 18 (1992)). He was also the architect of the world’s first APA in 1991, between the US and Australia, and later for others with Japan and Canada.

Mr. Ryan is listed as one of the pre-eminent practitioners in the Guide to the Worlds' Leading Transfer Pricing Advisors, published by Euromoney. In 2006, he was recognized as one of the top tax lawyers in the Bay Area in a study published by Bay Area Lawyer magazine. He is a frequent speaker on international tax matters for several organizations, including the California Bar Association Tax Section, the Asia Tax Executives Forum, and the Council for International Tax Education (CITE).

Mr. Ryan is a Pro Bono Coordinator for the East Palo Alto office.

EXPERIENCE

On behalf of the Government of the United States Virgin Islands, Eric worked to obtain the favorable guidance from the US Treasury and Internal Revenue Service ultimately contained within Notice 2006-76, relating to the qualification of certain e-commerce business models for income tax exemptions in the USVI.

PUBLICATIONS 

  • "Intersport and Taxpayer-Initiated Transfer Pricing Adjustments,"Tax Management Transfer Pricing Report, Vol. 21, No. 2, (May 17, 2012)
  • "Transfer Pricing in Hong Kong: An End to the IRD's Complacency," Tax Management Transfer Pricing Report, Vol. 20, No. 3 (June, 2011) ⎯ "Tax Increases Contained in Health Care Reconciliation Act: Tax Costs of Economic Substance Doctrine; Who Will Pay the UIMC Tax?," Practical US/International Tax Strategies (March, 2010)
  • "482 Regulations for Services Transactions: Critical Items in Effect in 2007," Practical US/International Tax Strategies,” (June, 2007)
  • "Where is Transfer Pricing Going in the PRC?," DLA Piper International Tax Newsletter (April, 2007)
  • "Favorable IRS Guidance on US Possessions Software Business Models,"Journal of International Taxation, (December, 2006)
  • "Companies Must Act Promptly to Comply with New Intercompany Services Regulations," Practical US/International Tax Strategies (August, 2006)
  • "Closing the Harbor: Intercompany Loan Guarantees Revisited Under Proposed Services Regulations," Tax Management Transfer Pricing Report (April 28, 2004) ⎯
  • "Proposed Regulations on Stock Options and Cost Sharing Stir Controversy," California Tax Lawyer (Winter, 2003)

PRESENTATIONS AND SEMINARS

  • Speaker, "Handling IP Tax Controversies," Council for International Tax Education (CITE) Conference, San Francisco (March 20, 2012)
  • Instructor, "Transfer Pricing," LLM Program, International Tax Center Leiden, The Netherlands (January, 2012) ⎯
  • Speaker/Panelist, "The Future of Cost Sharing and IP Migration," Hot International Corporate Tax Issues Seminar, Greater Zurich Area AG, East Palo Alto (October 22, 2010) ⎯
  • Panel chair, "The ABC's of Advance Pricing Agreements," Tax Executives Institute, Chicago, Illinois (May 14, 2009) ⎯
  • Presenter, "M&A in a Troubled Economy," Association of Corporate Counsel, Bay Area Chapter, San Francisco (February 25 and 26, 2009)
  • Panelist, "Stock-Based Compensation: Transfer Pricing Issues," ABA Section of Taxation annual meeting, San Francisco (September 12, 2008)

PROFESSIONAL EXPERIENCE 

  • Partner, Taxation, PricewaterhouseCoopers LLP (1994 – 2004)
  • Director of Taxes, Apple Computer (1983 – 1994)

As tax director for Apple Computer, Inc., Eric was responsible for the worldwide tax planning, compliance and audit defense activity for this Fortune 100 company operating in more than 30 countries. He led that company’s efforts to respond to the IRS at the exam, appeals and Tax Court levels. Eric was responsible for the efforts which led to the favorable Tax Court decision regarding Apple's inclusion of stock option compensation in the qualifying base for R&E credits (Apple Computer, Inc. v. Commissioner, 98 T.C. No. 18 (1992)). He was also the architect of the world’s first APA in 1991, between the US and Australia, and later for others with Japan and Canada.

COURTS AND FORUMS

  • United States Tax Court

RECOGNITIONS

Eric is listed as one of the pre-eminent practitioners in the Guide to the Worlds' Leading Transfer Pricing Advisors, published by Euromoney. In 2006, he was recognized as one of the top tax lawyers in the Bay Area in a study published by Bay Area Lawyer magazine.

CIVIC AND CHARITABLE

  • Past President, Tax Executives Institute, Santa Clara Chapter
  • Advisory Board, Practical US/International Tax Strategies

 

Email: eric.ryan@diapiper.com