Ronald Schrotenboer emphasizes both domestic and international federal income tax as well as state income and sales tax in his practice. A significant part of his practice includes tax planning for pending transactions. He represents both U.S.-based companies in domestic and international transactions, as well as foreign based companies with operations in the U.S. He also has been and is currently involved with many IRS and state income tax audits, appeals and tax court cases, including § 482 transfer pricing cases.
His published decisions include Xilinx, Inc. v. Commissioner, 125 T.C. No. 4 (2005), (stock option amounts not required to be cost shared under § 482); Sun Microsystems v. Commissioner 69 T.C.M. 1884 (1995), (incentive stock option deduction qualifies for R & D credit); Appeal of Finnigan Corporation, CCH 401-797 (1990), (throwback rule is applied on a unitary basis; Appeal of Joyce overruled); Petition of Intel Corporation, CCH 402-675 (1992), (technology transfers are not subject to California sales tax).
Ron has written articles on various tax topics for the Journal of Taxation, Tax Notes, Taxes International, the Journal of State Taxation and other periodicals. He has spoken for many tax groups, including the Alliance for Tax Legal and Accounting Seminars, The Council on International Tax Education and Tax Executive's Institute.
Ron has also taught a graduate course at Golden Gate University on the taxation of technology and a graduate course at San Jose State University on Sales Taxation.