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  • Michael F. Patton

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Patton, Michael F.

Michael F. Patton

Senior Counsel

  • mike.patton@dlapiper.com
  • vCard

Los Angeles (Century City)

T: _+1_ 310_ 595_ 3199 F: _+1_ 310_ 595_ 3492 M: _+1_ 310_ 923_ 3483_
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Admissions

  • California
  • New York

Prior Experience

Mike was an attorney in the IRS Chief Counsel's Office for 15 years. He had national responsibility at IRS for technical issues, regulations and litigation of cases relating to transfer pricing. Mike was editor of and a major contributor to the Treasury/IRS Transfer Pricing White Paper. The White Paper laid the theoretical ground work for the profit-based transfer pricing methods adopted by the US and the OECD, established principles for implementing R&D cost sharing arrangements, set forth guidelines for applying US "commensurate with income" adjustments and made recommendations for transfer pricing documentation and penalty provisions that have been adopted in over 40 countries. He was the lead US Treasury negotiator in many negotiations with foreign governments and US possessions for tax information exchange agreements.

Recognitions

Mike was recently recognized as a winner in the Transfer Pricing category by Corporate LiveWire at its Global Awards 2016. In addition, he was named International Transfer Pricing Advisor of the Year by ACQ Magazine at its Global Awards 2015. In addition, he has been named one of the Best of the Best US transfer pricing advisors as well as one of the leading Asia Pacific tax advisors by Euromoney and the Legal Media Group. For many years he has been named a "Highly Recommended" tax advisor by International Tax Review.

Education

  • J.D., University of Maryland
    with honors
    Order of the Coif
  • LL.M., Taxation, Georgetown University Law Center
  • B.A., University of Maryland

Courts

  • Supreme Court of the United States
  • United States Tax Court

Related services

  • Tax
  • International Tax Counsel
  • Transfer Pricing
  • Tax Controversy and Disputes
DLA Piper is a global law firm with lawyers located in more than 40 countries throughout the Americas, Europe, the Middle East, Africa and Asia Pacific, positioning us to help clients with their legal needs around the world.
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DLA Piper is a global law firm with lawyers located in more than 40 countries throughout the Americas, Europe, the Middle East, Africa and Asia Pacific, positioning us to help clients with their legal needs around the world.

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