About Us Experts Stephen A. Nauheim

Stephen A. Nauheim


Steve Nauheim is a managing director in the International Tax Services group of the Washington National Tax Services Office (WNTS) of PricewaterhouseCoopers. In this capacity, Steve participates in the oversight and coordination of WNTS’s specialized tax services as they relate to U.S. business and investment activities of non-US enterprises. Steve also serves as a core member of the Firm’s National Inbound Services Team and is a principal resource for matters relating to income tax treaties, taxation of U.S. branch operations of foreign corporations and foreign investment in U.S. real estate.

Steve began his career as an attorney/advisor in the Chief Counsel’s office of the U.S. Internal Revenue Service, where he was a principal drafter of the 1968 U.S. transfer pricing regulations. He also represented the U.S. government in bilateral income tax treaty negotiations. Over a 50 year career as an international tax lawyer, Steve has represented a broad spectrum of clients including multinational corporations, foreign governments, international athletes, foreign governmental officials and royalty.

Steve has served as a professor of international tax law and lectured and written extensively on the subject. He has also held leadership positions in several professional associations.  He is co-author of the BNA Portfolio, U.S. Income Tax Treaties – Income Not Attributable to a Permanent Establishment, co-author of the BNA Portfolio, FATCA – Information Reporting and Withholding under Chapter 4, and co-author of the book “Tax Effective Structuring of Foreign Investment in U.S. Real Estate.”