Moss Adams - Roy Deaver

Industry Expertise

Cross-Industry

Practice Focus

International Tax M&A Tax Services Transactions

Biography

Roy has provided international tax services to clients since 1996. He has practiced in both public accounting and in industry, allowing him to provide practical tax advice to his clients.

Roy works closely with clients to help reduce their worldwide effective tax rate through tax-efficient financing, efficient cash management, repatriation of earnings to the United States, and transfer pricing analysis.

Roy also assists clients in both acquisition and divestiture structuring and in entry into new markets. Additionally, he has an extensive background in ASC 740 and its application to foreign subsidiaries.

External Publications

"Key Considerations for Operating Abroad" (GeekWire, November 2017)
"Watch Out for Tax Hits from Global Expansion" (CFO Magazine, March 2017)

Selected Speaking Engagements

Tax Cuts and Jobs Act (TCJA) of 2018: International Tax Reform
(Moss Adams Webcast, January 2018)

Professional Affiliations

Member, American Institute of Certified Public Accountants
Member, Washington Society of Certified Public Accountants

Insights from Roy Deaver

5 Stages of a US Manufacturer’s Foreign Operations & Their Tax Considerations

Discover the tax considerations associated with the five stages of a US manufacturer’s foreign operations.

3 Supply Chain Considerations for E‑Commerce Companies Expanding Overseas

Three considerations for e-commerce businesses expanding overseas: sourcing and shipping, product pricing, IT systems.

How Multinational Companies Can Use Cash Repatriation as a Tax Planning Strategy

Learn how a strategic repatriation, investment, and tax-planning approach can help your multinational company save.

5 Tax Considerations for International Remote Working

Employees working from another country—even temporarily during the pandemic—can create tax obligations.

Cryptocurrency Tax Update: IRS Offers New Cryptic Guidance

Learn more details—and lingering questions—about the long-anticipated cryptocurrency transaction characterization and reporting guidance from the IRS.

A Resource Map of Tax Strategies to Help Increase Cash Flow

Our detailed list provides tax strategies that can be used to generate cash flow for your organization.

Foreign Tax Credits Guidance: Final and Proposed Regulations Are Released

Final and proposed regulations provide guidance related to foreign tax credits made under tax reform, with notable insight on exempt income.

Explore 4 Tax and Cybersecurity Planning Tips to Boost Growth

Explore four growth opportunities to help decrease your tax liability and boost cybersecurity.

Tax Planning: 6 Savings Considerations for Multinational Companies

How to use scenario modeling to strengthen your year-end tax planning strategies and make them as effective as possible.

Top 5 Tax Requirements for Multinationals to Tackle Before 2020

It’s time to start your year-end tax planning and focus on the important requirements to avoid penalties.

Reduce Your Company’s Tax Liability to Reinvest in Your Employees

Learn about available people-related opportunities to reduce your company’s tax burden, allowing you to reinvest in your employees.

Q2 Tax Update for Technology, Clean Technology, Life Sciences, and Communications and Media Companies

Our Q2 update covers tax reform under Trump, Section 956 tax traps, and other current issues for companies in tech, clean tech, life sciences, and communications and media.

Watch Out for Tax Hits from Global Expansion

Learn how international tax law—including noncompliance penalties and changing BEPS regulations—could affect your expanding business.

New Law Removes Withholding Tax Rate Benefit for US S Corporations in Germany

Withholding tax rates on US S corporations with shares in German companies will increase from 5 percent to 15 percent. Read details in our Insight.

Foreign Corporations Receiving Royalties in Washington State Have Nexus, Even Without a Physical Presence

Foreign companies operating in the United States must pay tax to the state if they have nexus. Read more in this Insight.

Q1 Tax Update for Technology, Clean Technology, Life Sciences, and Communications and Media Companies

In this first quarter 2016 update, we cover some of the most important tax issues for companies in the technology, clean technology, life sciences, and communications and media industries and touch on what your organization can do to stay ahead.

Q4 Tax Update for Technology, Clean Technology, Life Sciences, and Communications and Media Companies

2015 Q4 - Get ahead of current tax updates with this review of five issues affecting technology, clean technology, life sciences, and communications and media companies.

Boost the Benefits of an IC-DISC with Accounts Receivable Factoring

Interest-charge domestic international sales corporations have waned now that the tax rate on qualified dividends has increased. But combined with an accounts receivable factoring arrangement, they still deliver substantial tax benefits.