Welcome
 

Joseph M. Erwin, Attorney at Law

Statement of Practice

Federal tax controversies and U.S. taxation of international transactions

Experience

Senior Manager, KPMG LLP, International Corporate Services, Dallas and Austin, Texas, and Frankfurt am Main, Germany (1997-2003). Assistant Attorney General (Tax), U.S. Virgin Islands Department of Justice, St. Thomas, U.S. Virgin Islands (1991-1994). Tax Manager with software company, Austin, Texas (1996-1997). Private law practice, Little Rock, Arkansas (1980-1991) and St. Thomas, U.S. Virgin Islands (1994-1996).

Jurisdictions Admitted

Texas. U.S. Virgin Islands. Arkansas. U.S. Court of Appeals for the Second, Third, Fifth, Eighth and Ninth Circuits. U.S. Court of International Trade. U.S. Tax Court.

Education

Southern Methodist University, Dallas, Texas, J.D. (1979), LL.M. (Taxation)(1980)
University of Arkansas, Fayetteville, Arkansas, B.A. (with honors)(1976)Recent Publications

  • "Recent Chief Counsel Advice on Statute of Limitations for U.S. Virgin Islands Individuals Directly Contradicts Earlier Field Service Advice," 47 Tax Management Memorandum 454 (Oct. 30, 2006)
  • “Notice 2004-45: IRS Scare Tactics and Tax Enforcement in the U.S. Virgin Islands,” Tax Notes Today, 2004 TNT 130-25 (July 7, 2004), 104 Tax Notes 177 (July 12, 2004)
  • “The German Organschaft and the U.S. Indirect Foreign Tax Credit,” 33 Tax Management International Journal 358 (June 11, 2004)[co-author]
  • Tax Management Portfolio 995, Business Operations in the Territories and Possessions of the United States (except Puerto Rico) (Bureau of National Affairs 2004)
  • “International Legal Developments in Review: 2000 - International Estate Planning,” 35 The International Lawyer 545 (Summer 2001) [co-author]
  • “International Legal Developments in Review: 1999 - International Estate Planning,” 34 The International Lawyer 591 (Summer 2000) [co-author]
  • “The U.S. Virgin Islands Mirror Code and ‘S’ Corporations,” 15 Tax Notes International 1635 (Nov. 17, 1997)
  • “Issues in Using A FSC In The Export of Computer Software,” 86 Journal of Taxation 147 (1997)
  • “First Annual Survey/Trusts of the World - Virgin Islands (US),” 2 Trusts & Trustees 55 (January 1996) [co-contributor]
  • “States Take Various Approaches In Taxing Income From Foreign Sales Corporations,” 4 Journal of Multistate Taxation 265 (1995)
  • “U.S. Virgin Islands International Insurance Companies: ‘Onshore’ Captives With Offshore Benefits,” 9 Insurance Tax Review 1299 (1995) [co-author]
Presentations
  • 2002 U.S. Tax Reform and Corporate Tax Update. KPMG-Germany. Düsseldorf, May 24, 2002, and Hamburg, June 11, 2002.
  • U.S. GAAP Roundtable: U.S. Tax Update. KPMG-Germany. Stuttgart, Germany. November 3, 2000.
  • IES Roundtable: Global Equity Compensation. KPMG LLP. Dallas, Texas. August 3, 2000.
  • Foreign Sales Corporation Update: Taxation Of FSC Income. FSC/DISC Tax Association, Inc. Houston, Texas. February 29, 2000.
  • Maximizing Foreign Sales Corporation (FSC) Benefits: State Taxation of FSCs and FSC Shareholders. FSC/DISC Tax Association, Inc. Dallas, Texas. March 23, 1999.
  • Exporting For Success: International Tax Issues. U.S. Department of Commerce and Lower Colorado River Authority. Austin, Texas. February 9, 1998.
  • Foreign Sales Corporation Planning & Compliance Update: Special Issues Involving FSCs and FSC Shareholders. FSC/DISC Tax Association, Inc. Houston, Texas. January 22, 1998.
  • Taxpayer Relief Act of 1997: International Tax Developments. Texas State Bank and KPMG LLP. Austin, Texas. November 1997.
  • U.S. Virgin Islands Property Tax Seminar. Bornn Bornn Handy. St. Thomas. May 1995.
  • Co-chair: Twenty-Ninth Annual Arkansas Federal Tax Institute. Tax Section of the Arkansas Bar Association and the Arkansas Society of Certified Public Accountants. Little Rock, Arkansas. December 6-7, 1990.
  • Twenty-Sixth Annual Arkansas Federal Tax Institute: Workshop – Interest Deductions. Tax Section of the Arkansas Bar Association and the Arkansas Society of Certified Public Accountants. Hot Springs, Arkansas. December 3-4, 1987.
  • Tax Awareness Institute: Distributions From Qualified Plans. Tax Section of the Arkansas Bar Association. Little Rock, Arkansas. May 1, 1987.

Professional and Community Activities

  • American Bar Association: Section of Taxation (Committee on Foreign Activities of U.S. Taxpayers), Section of International Law
  • Dallas Bar Association: Section of Taxation, Section of International Law
  • American Council on Germany, Texas Warburg Chapter
  • International Fiscal Association
  • International Tax Planning Association
  • John Goodwin Tower Center for Political Studies, Southern Methodist University
  • Greater Dallas Chamber of Commerce
  • Dallas Committee on Foreign Relations

100 Crescent Court, Suite 700
Dallas, TX  75201
Phone: 214.969.6890
Fax: 214.969.5707




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August 2007 www.erwintaxlaw.com