J. Clark Armitage

J. Clark Armitage: Attorney with Caplin & Drysdale, Chartered
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Biography

J. Clark Armitage, an experienced lawyer in the transfer pricing sector, joined Caplin & Drysdale as a Member in 2013. He was named President of the Firm in October 2018.

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 on 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.

Highlights

During 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-Present
The Legal 500, Top-Tier Firm, Tax - US Taxes - Contentious, 2014-Present
The Legal 500, International Tax Team of the Year, 2014 and 2015
Best Lawyers in America, 2019-Present
Acquisition International, Best for International Transfer Pricing Issues - Washington, D.C., 2015

Recent Publications

• Navigating QBAI Quirks of the GILTI Regulations, with Jonathan S. Brenner and Josiah Child, Bloomberg Tax, Tax Management International Journal, November 5, 2018
• Paradise Papers: U.S. Citizens and Residents Required to Report on Offshore Assets, with Mark D. Allison, Peter A. Barnes, Arielle M. Borsos, and Kirsten Burmester, Caplin & Drysdale Client Alert, November 6, 2017
• Different Viewpoint Not a Misrepresentation: Tax Court Holds IRS Abused Its Discretion in Cancelling Eaton's APAs, with Patricia Gimbel Lewis and Elizabeth J. Stevens, Caplin & Drysdale Client Alert, August 24, 2017
• Transfer Pricing Forum, with Peter A. Barnes, Bloomberg BNA, March 17, 2017
• IRS Launches Issue-Based Corporate Compliance Campaigns, with Mark D. Allison, Rachel L. Partain, and James E. Salles, International Law Office, February 24, 2017
• Will Border Adjustment Tax End Transfer Pricing as We Know It?, Bloomberg BNA, Tax Management Transfer Pricing Report, February 23, 2017
• IRS Launches Issue Based Corporate Compliance Campaigns, with Mark D. Allison, Kirsten Burmester, Niles A. Elber, and Neal M. Kochman, Global Tax Weekly, February 16, 2017
• IRS Launches 13 Issue-Based Corporate Compliance Campaigns, with Mark D. Allison, Kirsten Burmester, Niles A. Elber, and Neal M. Kochman, Caplin & Drysdale Client Alert, February 3, 2017
• Treasury Issues Regulations Addressing Use of LLCs to Disguise Beneficial Ownership, with Kirsten Burmester and Scott D. Michel, International Law Office, January 20, 2017
• Treasury Issues Final Regulations to Address Use of U.S. LLCs to Disguise Beneficial Ownership, with Kirsten Burmester and Scott D. Michel, Caplin & Drysdale Client Alert, December 19, 2016
• Financier Worldwide Annual Review: Transfer Pricing 2016 - United States, Financier Worldwide, November 16, 2016
• Treasury Announces Regulations to Address Use of U.S. LLCs to Disguise Beneficial Ownership, with Scott D. Michel, Michael G. Pfeifer, H. David Rosenbloom, and Kirsten Burmester, Caplin & Drysdale Client Alert, April 5, 2016
• Coca-Cola Company Challenges $9 Billion Transfer Pricing Adjustment, with Patricia Gimbel Lewis, International Law Office, February 5, 2016
• The Ethical Limits of Tax Planning, with Peter A. Barnes and H. David Rosenbloom, Trusts and Trustees, January 6, 2016
• Is It the Real Thing? The IRS Makes $9+ Billion of Transfer Pricing Adjustments Against The Coca-Cola Company, with Patricia Gimbel Lewis, Caplin & Drysdale Client Alert, December 23, 2015
• Response to Final OECD BEPS Tome, with Peter A. Barnes, Patricia Gimbel Lewis, and H. David Rosenbloom, International Law Office, October 30, 2015
• The Final OECD BEPS Tome Has Arrived, with H. David Rosenbloom, Patricia Gimbel Lewis, Peter A. Barnes, and Neal M. Kochman, Caplin & Drysdale Client Alert, October 8, 2015
• Strategic Resets Under the New MAP and APA Revenue Procedures, with Neal M. Kochman, Patricia Gimbel Lewis, and Sae Jin Yoon, Caplin & Drysdale Client Alert, September 23, 2015
• Transfer Pricing Audits: Flipping the Tested Party, with Peter A. Barnes and H. David Rosenbloom, International Law Office, August 28, 2015
• Transfer Pricing Audits: Flipping the Tested Party, with Peter A. Barnes, H. David Rosenbloom, Neal M. Kochman, and Patricia Gimbel Lewis, Wolters Kluwer, August 27, 2015
• IRS Releases Guidelines for Examining CFC Transactions, with Peter A. Barnes and H. David Rosenbloom, International Law Office, August 21, 2015
• Transfer Pricing Audits: Flipping the Tested Party, with Peter A. Barnes, H. David Rosenbloom, Neal M. Kochman, and Mark D. Allison, Caplin & Drysdale Client Alert, August 13, 2015
• IRS Releases Guidelines for Examining CFC Transactions, with Peter A. Barnes, H. David Rosenbloom, Neal M. Kochman, and Mark D. Allison, Caplin & Drysdale Client Alert, July 29, 2015
• Treasury Proposes Significant Changes to Model Tax Treaty, with H. David Rosenbloom, Peter A. Barnes, and Neal M. Kochman, International Law Office, June 12, 2015
• Treasury Proposes Significant Changes to U.S. Model Tax Treaty, with H. David Rosenbloom, Peter A. Barnes, Neal M. Kochman, and Patricia Gimbel Lewis, Caplin & Drysdale Client Alert, May 26, 2015
• OECD Releases Finalized Proposals on Key Tax Base Erosion Concerns, with Peter A. Barnes, Patricia Gimbel Lewis, and Neal M. Kochman, Global Tax Weekly, November 6, 2014
• OECD Releases Finalized Proposals on Key Tax Base Erosion Concerns, with Peter A. Barnes and Neal M. Kochman, Caplin & Drysdale Client Alert, September 23, 2014
• Remain Vigilant On Indian Permanent Establishments, Even After the Favorable e-Funds Decision, with Peter A. Barnes and Patricia Gimbel Lewis, Global Tax Weekly, July 10, 2014
• Remain Vigilant on Indian Permanent Establishments, Even After the Favorable e-Funds Decision, with Peter A. Barnes, Caplin & Drysdale Client Alert, March 27, 2014
• Bold Shift in IRS Approach to Transfer Pricing Controversies, with Patricia Gimbel Lewis, Peter A. Barnes, and Neal M. Kochman, Caplin & Drysdale Client Alert, 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

Recent Speaking Engagements

An avid lecturer on the topic of transfer pricing, Mr. Armitage speaks before professional associations and at conferences. He formerly taught “Introduction to Transfer Pricing” as an adjunct professor for the Georgetown University Law Center. Recent engagements include:

•Panelist, Practical APA Experiences: When, Where & Why?, TP Minds Americas, February 26, 2019
•Moderator, International Tax Workshop, TP Minds Americas, February 25, 2019
•Panelist, Transfer Pricing - A Strategic Planning Imperative Under New U.S. Tax Law, Bloomberg Tax Leadership Forum, November 29, 2018
•Panelist, Dispute Resolution: Case Studies, IICJ Conference, October 16, 2018
•Speaker, Approaching Tax Controversy and Audits Under U.S. Tax Reform, AICPA & CIMA U.S. Tax Reform Conference, September 17, 2018
•Moderator, International Implications for Cross-Border Business, AICPA & CIMA U.S. Tax Reform Conference, September 17, 2018
•Speaker, Present International U.S. Tax Reform Topics: BEAT, GILTI and FDII, International Monetary Fund, Tax Policy Group, May 23, 2018
•Speaker, Impact of Tax Reform on Puerto Rico, Act 20/22 Society, May 4, 2018
•Speaker, Brave New World of International Taxation: GILTI, BEAT, and Section 965, 33rd Annual Spring Tax Day of the Committee of Banking Institutions on Taxation, April 23, 2018
•Speaker, The Recent IRS APMA Report, American Bar Association, Section of Taxation, Administrative Practice Committee, April 18, 2018
•Moderator, The APA Landscape: How APAs Are Affected by Eaton and U.S. Tax Reform, TP Minds Americas, February 20, 2018
•Speaker, Workshop B - Advanced TP Dispute Resolution Strategies, TP Minds Americas, February 19, 2018
•Speaker, Implications of the 2017 Tax Act: International, Bloomberg Tax, January 23, 2018
•Speaker, Transfer Pricing Disputes: The Successes and Failures of New Strategies, 5th Annual International Tax Enforcement and Controversy Conference, October 27, 2017
•Panelist, Tax Reform Workshop, National Association for Business Economics, 7th Annual NABE Transfer Pricing Symposium, July 18, 2017
•Panelist, Dealing Effectively with Disputes: When they happen (Part II), OECD International Tax Conference, June 6, 2017
•Moderator, DBCFT: The End of Transfer Pricing As We Know It?, University of San Diego School of Law, 5th Annual USD Transfer Pricing Symposium, April 27, 2017
•Panelist, Transfer Pricing Controversies, ABA Section of Taxation, IBA Taxes Committee, and IFA-USA Branch, April 6, 2017
•Speaker, Tax Reform's Impact, Private Audience of Small Business Owners, March 10, 2017
•Speaker, Workshop D - Successfully Using APAs: Maximizing Opportunities & Avoiding Pitfalls, TP Minds Americas, February 23, 2017
•Moderator, TP Disputes & ADR Opportunities - Advice from the Front Line, TP Minds Americas, February 22, 2017
•Panelist, Transfer Pricing Litigation Through the Lens of Medtronic, ABA Tax Section, January 19, 2017
•Lecturer, Transfer Pricing, University of Michigan Law School, October 13, 2016
•Speaker, Functional Analysis versus Value Chain Analysis (DEMPE), National Association for Business Economics, 6th Annual NABE Transfer Pricing Symposium, July 20, 2016
•Panelist, Analysis of the Master/Local Files (Action 13), Tax Executives Institute Inc., 2016 U.S. International Tax Seminar - BEPS is Now, April 29, 2016
•Moderator, New U.S. Developments: Regulations, Revenue Procedures, Cases and Guidelines, University of San Diego School of Law, 4th Annual USD Transfer Pricing Symposium, April 28, 2016
•Panelist, Using APAs to Mitigate Risk and Disputes in the Age of BEPS, TP Minds Americas, February 23, 2016
•Panelist, Transfer Pricing and the MAP Process-Hot Issues, The National Foreign Trade Council, October 22, 2015
•Transfer Pricing Update: Discussion of Recent Issues and Guidance on Transfer Pricing, American Petroleum Institute, 81st Annual Federal Tax Forum, April 28, 2015
•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
•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, Intangible Property Controversy Trends, University of San Diego 2nd Annual Transfer Pricing Symposium 2014, 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

Recent News

•David Rosenbloom and Clark Armitage Comment on Companies Leveling Tax Liabilities, Law360, March 22, 2019
•Clark Armitage Comments on BEAT Calculations and Changes in U.S. Transfer Pricing, Law360 Tax Authority, November 29, 2018
•Law360's Yvonne Juris Profiles Clark Armitage: Caplin & Drysdale Picks Transfer Pricing Pro As New President, Law360 Tax Authority, October 17, 2018
•Transfer Pricing Strategist Clark Armitage Named President of Caplin & Drysdale, October 11, 2018
•Law360 Quotes Clark Armitage on GILTI Glitch, Law360, September 19, 2018
•Worldwide Tax Daily Quotes Clark Armitage: Exempts Score Win with GILTI Unrelated Business Income Exclusion, Tax Notes, August 22, 2018
•Caplin & Drysdale Improves Ranking in 2019 Best Lawyers in America , August 15, 2018
•Clark Armitage Comments on GILTI and Subpart F, MLex US Tax Watch, June 8, 2018
•Law360 Quotes Clark Armitage: Tax Laws' Avoidance Rules Could Entangle Foreign Deals, Law360, June 4, 2018
•2018 Legal 500 Distinguishes 18 Caplin & Drysdale Attorneys, Firm Renews Top-Tier Firm Ranking for Tax Controversy, The Legal 500, May 31, 2018
•Clark Armitage Speaks to Law360 on 5 Ways TCJA Could Play Out for Multinational Companies, Law360, May 18, 2018
•Anne O'Brien and Clark Armitage Listed Among Top 30 U.S. Lawyers by Euromoney, Euromoney Expert Guides, March 2, 2018
•Law360 Quotes Clark Armitage: Cos. Should Consider Foreign Response To US Tax Reform, 2018 Law360 17-143, Law360, January 17, 2018
•Law360 Talks to Clark Armitage, Peter Barnes, and Elizabeth Stevens on International Tax Cases to Watch in 2018, Law360, January 2, 2018
•18 Caplin & Drysdale Lawyers Recognized in 2017 Legal 500 Ranking, The Legal 500, June 2, 2017
•Clark Armitage Speaks to Bloomberg BNA on Tax Overhaul's Impact on IRS Multinational Agreements, Bloomberg BNA, May 1, 2017
•Clark Armitage Speaks to Bloomberg BNA: Services a Possible Sticking Point in GOP Cash Flow Tax Plan, Bloomberg BNA, February 23, 2017
•Clark Armitage Speaks to Bloomberg BNA: GOP Tax Overhaul Could Throw U.S. Tax Treaties into Question, Bloomberg BNA, February 3, 2017
•Clark Armitage Speaks to Law360: GOP Tax Plan May Increase Transfer Pricing Scrutiny Abroad, Law360, January 27, 2017
•Bloomberg BNA Quotes Clark Armitage on New IRS Audit Strategy, Bloomberg BNA, June 23, 2016
•Caplin & Drysdale Recognized for Cutting Edge Advice, The Legal 500, June 16, 2016
•Law360 Quotes Clark Armitage on Country-by-Country Tax Reporting, Law360, June 6, 2016
•Worldwide Tax Daily Quotes Clark Armitage: Bermuda Agrees to Automatic Exchange of Country-by-Country Reports, Worldwide Tax Daily, April 21, 2016
•Bloomberg BNA Quotes Clark Armitage on Coco-Cola's Billion Dollar Tax Dispute with IRS, Bloomberg BNA, March 16, 2016
•Caplin & Drysdale Named Top Tier Firm for Tax Controversy, June 8, 2015
•Clark Armitage Comments on Adverse EU State Aid Ruling and Apple, Worldwide Tax Daily, May 1, 2015
•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
•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
•Caplin & Drysdale Enhances Tax Practice with Three Lateral Hires, Caplin & Drysdale, October 1, 2013

Areas of Practice (2)

  • International Tax
  • Tax Controversies

Education & Credentials

Contact Information:
(202) 862-5078  Phone
www.caplindrysdale.com
University Attended:
American University, B.A., 1987
Law School Attended:
The George Washington University Law School, J.D., 1990
Year of First Admission:
1990
Admission:
1990, Ohio; 1991, District of Columbia; 1991, Maryland
Memberships:

Other Professional Affiliations

Member, District of Columbia Bar Association

Member, Maryland Bar Association

Member, U.S. Council for International Business

ISLN:
909388070

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