Roy Deaver
National Tax — International


Roy has provided tax services to clients since 1996, focusing on international tax matters since 2000. He has worked in both public accounting and in industry, allowing him to provide practical tax advice to his clients. He works closely with them 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 has also assisted 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.

Selected Publications

  • "5 Stages of a US Manufacturer’s Foreign Operations & Their Tax Considerations" (Moss Adams Insight, November 2021)
  • "Top 5 Tax Requirements for Multinationals to Tackle Before 2020" (Moss Adams Insight, November 2019)
  • "Reduce Your Company’s Tax Liability to Reinvest in Your Employees" (Moss Adams Insight, June 2019)
  • "Oregon to Pass New Corporate Activity Tax" (Moss Adams Alert, May 2019)
  • "Form 8858 Filing Requirements: Updates for Owners and Operators of Foreign Entities" (Moss Adams Alert, April 2019)
  • "New Guidance May Affect Tax Standings of Companies with Foreign Branches" (Moss Adams Alert, March 2019)
  • "Offshore Voluntary Disclosure Program Ends September 28, 2018" (Moss Adams Alert, April 2018)
  • "Tax Reform’s New GILTI Tax May Hurt Individual Inventors" (Moss Adams Alert, February 2018)
  • "Global Tax Strategies Guide" (Moss Adams Insight, December 2017)
  • "Key Considerations for Operating Abroad" (GeekWire, November 2017)
  • "Watch Out for Tax Hits from Global Expansion" (CFO Magazine, March 2017)
  • "Foreign Corporations Receiving Royalties in Washington State Have Nexus, Even Without a Physical Presence" (Moss Adams Insights, November 2016)
  • "Boost the Benefits of an IC-DISC with Accounts Receivable Factoring" (Moss Adams Insights, November 2015)

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