Tax Advisers - Deloitte

United States
Ronald B Schrotenboer
Fenwick & West LLP
Silicon Valley Center
801 California Street
Mountain View, CA 94041
US
Tel: (1) 650 335 7207
Fax: (1) 650 938 5200
Email: rschrotenboer@fenwick.com
Website: www.fenwick.com
Ronald B Schrotenboer is a partner at Fenwick & West, practising in the area of taxation.
Mr Schrotenboer practises in the firm’s Mountain View office. His practice includes both
domestic and international federal income tax as well as state income and sales tax. A
significant part of his practice includes tax planning for pending transactions. He
represents both US-based companies in domestic and international transactions, as well
as foreign-based companies with operations in the US. He also has been and is currently
involved with many IRS and state income tax audits, appeals and tax court cases, including
Chapter 482 transfer-pricing cases.
His published decisions include Xilinx Inc v Commissioner, 125 TC No 4 (2005), stock
option amounts not required to be cost shared under Chapter 482; Sun Microsystems v
Commissioner, 69 TCM 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.
Mr Schrotenboer 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 Executives’ Institute. Mr Schrotenboer
has also taught a graduate course at Golden Gate University on the taxation of high
technology and a graduate course at San Jose State University on Sales Taxation.
Mr Schrotenboer received his BA degree with honors in 1977 from Calvin College in
Grand Rapids, Michigan. He received his JD degree, magna cum laude, from the
University of Michigan in 1980. He graduated as a member of the Order of the Coif and
was an editor on the Michigan Law Review for two years.
302 Guide to the World’s Leading Tax Advisers