Philip R. West

Phil West is a trusted adviser to major multinationals and high-net-worth individuals on international tax issues, and is widely regarded as one of the premier international tax lawyers in the United States. He often achieves exceptional results for clients in complex and high-profile tax controversies; legislative, regulatory, ruling, and competent authority proceedings; and other matters. He advises clients on both technical questions and issues of broad policy significance, including those relating to tax planning, tax treaties, foreign tax credits, transfer pricing, territoriality, BEAT, GILTI, FDII, tax withholding and reporting (including FATCA), and the tax aspects of cross-border mergers, acquisitions, joint ventures, investment funds, and financings. He also has served as an expert witness in major tax controversies involving taxpayers around the world. Drawing on almost 40 years of private sector and public service experience, including as the Treasury Department's International Tax Counsel, which was then the senior international tax law and policy official in the US government, Phil is often brought in when matters have become difficult to resolve and often achieves unusually favorable outcomes. He has extensive advocacy experience on issues before the IRS, the Treasury Department, the US Congress, and international organizations.

During his service as a Treasury Department official, Phil played a central role in virtually every international tax policy, legislative, and regulatory development. He led tax treaty negotiations, discussions, and ratification efforts involving countries throughout the world, and led the US’s tax work at the OECD. He has practical experience with many foreign tax systems and good relationships with tax officials and private practitioners around the world. He is regularly called on to advise clients as well as government officials with respect to sensitive and complex tax matters, and has testified before Congress several times on international tax matters. Chambers, The Legal 500, and other rankings consistently place him in the top tier of international tax practitioners. Phil served as Steptoe's Chair from 2014 to 2021.