- J.D.Georgetown University Law Centermagna cum laude1995
- B.A.Duke University1991
Rocco Femia represents large, multinational corporate clients in high-stakes U.S. international tax and transfer pricing planning, controversy, and policy matters. Mr. Femia is a former official at the U.S. Department of the Treasury and delegate to the OECD and brings this perspective to bear in advising clients. Mr. Femia was named one of the country's leading practitioners in the field of taxation by Chambers USA: America's Leading Lawyers for Business 2010 to 2019, and one of the Best Lawyers in America® from 2009 to 2019. Clients quoted by Chambers have said that Mr. Femia is noted for his "great reputation as an international planner."
Mr. Femia's practice focuses on counseling and advocacy work on behalf of U.S. and foreign-based multinational enterprises. These projects typically involve complex, highly technical U.S. international tax, tax treaty, and transfer pricing issues often involving hundreds of millions or billions of dollars. Mr. Femia has counseled clients with respect to the implementation of the new U.S. international tax rules enacted in the 2017 Tax Cuts and Jobs Act (TCJA), including the section 965 transition tax and the new GILTI and BEAT regimes. This work has included advice related to restructuring or other planning to avoid inappropriate results, and engagement with policymakers. Mr. Femia's transfer pricing work includes advisory work related to new business arrangements and transfers of intangible property, the negotiation of Advance Pricing Agreements with the IRS and other tax authorities, the resolution of disputes through the Competent Authority or MAP process and the resolution of disputes with the IRS through the administrative Appeals process and litigation.
- Advice and counseling related to a reassessment of supply chain and transfer pricing policies in light of the changes under the TCJA, including the GILTI regime.
- Advice and counseling with respect to technical issues arising under the transition tax, including the definition of cash equivalents.
- Advice and counseling with respect to the treatment of R&D, marketing, and other service fees under the BEAT.
- Counseling and advocacy related to the unintended consequences of the GILTI and BEAT regimes, including engagement with policymakers.
- Counseling with respect to Advance Pricing Agreements involving among other items the allocation of head office expenses.
- Counseling related to numerous requests for relief from double taxation by the U.S. Competent Authority under U.S. tax treaties, including matters involving transfer pricing and limitation on benefits issues.
- Associate International Tax Counsel, U.S. Department of the Treasury, 2003 - 2004
- Attorney Advisor, U.S. Department of the Treasury, 2000 - 2003
- Chambers USA: Tax (District of Columbia), 2010 - 2020
- The Best Lawyers in America®: Litigation & Controversy - Tax and Tax Law, 2009 - 2020
- Who's Who Legal: Corporate Tax - Advisory, 2019
- Legal 500: Tax: International Tax, 2013 - 2020
- Legal 500: Tax: U.S. Taxes: Contentious, 2010 - 2012, 2014 - 2015, 2018 - 2020
- Legal 500: Tax: U.S. Taxes: Non-Contentious, 2018 - 2020
- Washington's Top Lawyers: Tax (Washingtonian Magazine), 2018
- Washington, DC Super Lawyers®: Tax, 2012 - 2016, 2018 - 2020
- Member, International Fiscal Association; Member, Council of the DC Region of IFA
- Member, Section of Taxation, American Bar Association
- Member, Taxation Section, District of Columbia Bar; Chair, International Tax Committee
- Former Adjunct Professor, Georgetown University Law Center
District of Columbia
Washington, DC, June 22, 2020 – Miller & Chevalier Chartered announced today that the firm received numerous practice and individual rankings in the 2020 edition of Legal 5
Washington, DC, April 27, 2020 – Miller & Chevalier Chartered today announced that the firm received multiple practice and individual lawyer rankings in the 2020 edition of
Layla Asali and Rocco Femia will present at the George Washington University Law School 32nd Annual Institute on Current Issues in International Taxation on December 19, 2019.
Washington, DC, November 19, 2019 – Miller & Chevalier Chartered proudly announced today that Rocco V.
Tom Cryan, Rocco Femia, Maria O'Toole Jones, Loren Ponds, and James Gadwood will speak at the 44th Annual Insurance Tax Conference on November 14 – 15, 2019, in Las Vegas, Nevada.
Las Vegas, NV
Under immense pressure to devise a fair and administrable solution for taxing digital businesses by 2020, the OECD yesterday released a public consultation document to test the waters with a potent
On June 14, 2019, the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) simultaneously issued proposed regulations (GILTI Proposed Regulations)1 and final regulati
On March 4, 2019, Treasury and the IRS issued proposed regulations (Proposed Regulations) under section 250.1 The 2017 Tax Cuts and Jobs Act added section 250, which provides a deduction
On December 13, 2018, the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) under section 59A, the base erosion and anti-ab
On November 26, 2018, the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) under section 163(j).1 The 2017 Tax