Steve Nauheim is a Managing Director at PricewaterhouseCoopers where he specializes in U.S. taxation of cross-border income, with particular emphasis on foreign multinationals investing in the United States, investment funds, and foreign investment in U.S. real estate.
Prior to joining PwC in 1996, Steve was a founding Partner with Anderson, Hibey, Nauheim, and Blair, a Washington, D.C.-based law firm that grew from 5 to 22 attorneys and specialized in tax, corporate, litigation, and legislative and regulatory policy issues. From 1975-1981, Steve was a Tax Partner with Surrey and Morse, a firm that is now part of Jones Day.
Steve is a former attorney/advisor and Assistant Branch Chief in the IRS Office of Chief Counsel, where he was a principal drafter of the 1968 U.S. transfer pricing regulations. Steve has been professor of international tax law and lectured and written extensively on the subject, and he has held leadership positions in several professional associations.
Education:
B.S., University of North Carolina (Chapel Hill)
J.D., Georgetown University Law Center
LL.M. (Taxation), George Washington University Law School
Tax Management Portfolios™
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U.S. Income Tax Treaties — Income Not Attributable to a Permanent Establishment (Portfolio 938)
This Portfolio discusses aspects of U.S. income tax treaties that relate to income that is not attributable to a permanent establishment.
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Payments Directed Outside the United States — Withholding and Reporting (Portfolio 6560)
This Portfolio addresses the withholding of U.S. federal income tax under §§1441-1443 of the Internal Revenue Code from payments of certain U.S. source income made to foreign persons.
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FATCA — Information Reporting and Withholding Under Chapter 4 (Portfolio 6565)
This Portfolio discusses the reporting and withholding requirements of chapter 4 (§1471–§1474) of the Internal Revenue Code.