US

1675 Broadway

New York, NY 10019-5820

US

Tel: +1 212 506 2642

Fax: +1 212 849 5642

Email: dabbott@mayerbrown.com

Website: www.mayerbrown.com

David Abbott is a highly respected transactional lawyer and tax litigator. He advises clients across a broad range of critical issues, with a particular focus on four key areas of corporate concern involving litigation and transactional issues.

David's dispute resolution practice emphasises tax litigation and controversy, as well as bankruptcy disputes. He has experience with tax audits and appeals, and represents clients before the Tax Court and the US Court of Federal Claims. David's current and past cases involve corporate acquisition-related issues, including valuation of fixed and intangible assets and inventory, payment of acquisition-related fees and financing-related issues such as debt versus equity characterisations, debt/equity swaps, transfer pricing and tax treatment of leasing transactions, including LILOs and so-called SILOs (sale-in/lease-out arrangements). In addition, David has represented equity investors in Chapter 11 bankruptcy cases involving several leading airlines with respect to aircraft lease tax indemnity agreement claims.

On the transactional side, David represents equity investors, lenders and lessees in equipment and real estate leasing transactions such as sale-leasebacks, leveraged and single-investor leasing, cross-border lease arrangements, QTE and lease-to-service contracts, acquisition and divestiture of leasing portfolios and leasing subsidiaries and related tax-oriented financing structures and debt instruments. His transactional tax counsel also encompasses acquisitions and divestitures, financial products, consolidated return regulations, general corporate taxation and partnership taxation.

1301 K Street, NW

Suite 800W

Washington, DC 20005

US

Tel: +1 202 414-4326

Fax: +1 813 329-1299

Email: brad.anwyll@us.pwc.com

Website: pwc.com/taxcontroversy

J. Bradford Anwyll is a principal in the transfer pricing group of the firm's national tax services practice.

Brad has more than 30 years of experience in tax controversy and litigation matters involving federal and international issues. He has participated in numerous cases before the Internal Revenue Service's advance pricing and mutual agreement programme, examination division, and appeals office, and has litigated more than 30 cases before the US Tax Court, the US Court of Federal Claims, the Federal District Courts, and the US Courts of Appeals.

Brad has been recognised as one of the country's leading tax controversy and litigation practitioners by Chambers USA for National Tax Litigation 2008, the Legal 500 for Tax Controversy 2007, and Washington, D.C. Super Lawyers 2007. He has also received an AV rating from Martindale-Hubbell – its highest peer review rating.

Brad is a fellow of the American College of Tax Counsel and a member of the section of taxation of the American Bar Association, where he served as a member of the Tax Court appointments committee and chair of the court procedure and practice committee.

He is also a member of the Federal Circuit Bar Association and the Court of Federal Claims Bar Association, where he served as chair of the tax section.

Brad has written a number of articles on tax controversy issues and was co-author of the 1999 to 2003 Cumulative Supplements to Litigation of Federal Civil Tax Controversies (Warren, Gorham & Lamont, 2d edition, 1997).

Brad received his JD, with distinction, from the Duke University School of Law and a BA, with University and Departmental (Economics) Honours, from Johns Hopkins University. Following law school, Brad was a judicial clerk to the Honourable Marion T. Bennett of the US Court of Appeals for the Federal Circuit.

1 North Wacker Drive

Chicago, IL 60606

US

Tel: +1 (312) 298 6084

Email: greg.barton@us.pwc.com

Website: pwc.com/taxcontroversy

Gregory Barton is a principal in PwC's national transfer pricing practice. He has significant planning and controversy experience pertaining to transfer pricing, licensing, cost sharing arrangements, and other cross-border movement of tangible and intangible property and services.

Greg also has extensive experience with advance pricing agreements, competent authority negotiations and mediation. His controversy experience includes audits, administrative appeals, and litigation of federal tax disputes, with an emphasis on the transfer pricing of tangible and intangible goods and services, and litigation and controversy experience with respect to related issues such as penalties, documentation and summonses. He has also handled several audits and appeals in recent years involving transfer pricing with respect to intercompany financing transactions and structures.

Relevant recent industry experience includes controversies in the pharmaceutical and medical device industries, as well as in branded consumer foods, semiconductors, chemicals, automobile parts, and high value services transactions.

Before joining PwC in 2011, Greg was a partner at Mayer Brown in Chicago where he practised law for 24 years.

He is a member of the Illinois bar; US Tax Court; and the US Court of Federal Claims. He received his Juris Doctor with Honours from the University of Chicago Law School. He also holds a master's degree in computer science from the University of Southern California, where he did work in the field of public key cryptography, and a BS in electrical engineering (Summa Cum Laude) from the University of Notre Dame.

Greg clerked for Judge Richard Posner on the US Court of Appeals in Chicago and was an attorney at the White House Budget Office during the Reagan administration before joining Mayer Brown.

2 Jericho Plaza

Jericho, NY 11753-1683

US

Tel: +1 212 436 2242

Email: hberman@deloitte.com

Howard Berman is a member of Deloitte Tax LLP's tax controversy services team. He specialises in representing clients before the Internal Revenue Service (IRS) and in coordinating complex IRS examinations and appeals for multinational corporations.

Howard has significant experience handling inbound and outbound transfer pricing matters, was one of the first practitioners to utilise alternative dispute resolution (ADR) techniques (third party mediation) with the IRS and regularly utilises Fast Track Settlement and other ADR techniques to negotiate the resolution of complex tax disputes for his clients.

In addition to transfer pricing issues, Howard has helped clients to resolve issues surrounding the treatment of debt financing structures, the allocation of interest and other deductions to US source activities, the determination and computation of taxpayers' Subpart F income and the correct information reporting of transactions between US and related foreign entities.

For more than 20 years, Howard has represented clients in a variety of industries, including financial services, heavy manufacturing, pharmaceuticals, media and retail.

Howard served as a senior trial attorney for the US Department of the Treasury, and represented the IRS before the US Tax Court. While representing the IRS, Howard served as industry counsel for the financial services and leveraged buyout/M&A industries. In his tenure at the US Department of the Treasury, Howard helped to develop the Coordinated Examination Programme, and, in that capacity, advised many IRS agents and appellate officers with respect to the development of cases and the resolution of technical issues.

Howard also has significant experience in IRS practice and procedure, penalty and quality control issues, and has spoken and written extensively with respect to numerous IRS practice and procedure issues.

Howard has a JD from the State University of New York at Buffalo Faculty of Law and Jurisprudence, and a BA from Brandeis University.

1301 K Street, NW

Suite 800W

Washington, DC 20005

US

Tel: +1 202 346 5051

Email: kevin.brown@us.pwc.com

Website: pwc.com/taxcontroversy

Kevin Brown is the co-leader of PwC's Washington national tax services' US tax controversy and dispute resolution team.

Kevin joined PwC after several notable professional roles, including acting commissioner of the Internal Revenue Service (IRS) and chief operating officer (COO) of the American Red Cross.

In his nine years at the IRS, Kevin worked in a number of positions. Most significantly, he served as the acting commissioner, where he managed more than 100,000 IRS employees responsible for a budget of $12 billion and the collection of more than $2.2 trillion dollars, approximately 95% of all federal revenues.

Other roles held by Kevin at the IRS included: deputy commissioner for services and enforcement, where he was responsible for the four IRS operating divisions, as well as all staff and activities related to IRS audits, collections, investigations, and service delivery, including telephone operations and returns processing; commissioner of the small business/self-employed (SB/SE) division, where he oversaw excise, estate and gift, and employment tax for more than 45 million small business and self-employed taxpayers, and managed Bank Secrecy Act examinations on behalf of the IRS; he was principal adviser and chief of staff for former IRS Commissioner, Mark Everson; as well as division counsel for the SB/SE division and assistant to former IRS Commissioner, Charles Rossotti.

Kevin's career also includes experience in the US Department of Justice, tax division, where he served as counsel to the Assistant Attorney General, and as a trial attorney.

While at PwC, Kevin has represented clients in a broad range of matters including IRS audits, appeals and obtaining administrative guidance. In particular, he has helped a number of companies enter into pre-filing agreements, thereby affording them certainty that their return positions will not be subject to later challenge on audit.

Most recently, Kevin led a coalition of insurance companies in securing an industry-wide resolution, allowing them greater latitude in their treatment of impaired securities. In addition, he is leading another insurance industry coalition that is seeking a safe harbour regarding the treatment of hedging gains and losses associated with variable annuities.

Kevin earned his JD, cum laude, from Boston College Law School and his BA, cum laude, from Hamilton College. He is a member of the Massachusetts and District of Columbia Bar Associations.

Two Palo Alto Square, Suite 300

3000 El Camino Real

Palo Alto, CA 94306-2112

US

Tel: +1 650 331 2020

Fax: +1 650 331 2067

Email: cchinnis@mayerbrown.com

Website: www.mayerbrown.com

C. Cabell Chinnis emphasises a diverse range of tax matters in his practice. He represents clients who are facing Internal Revenue Service (IRS) audits and appeals, and he has significant experience working on advance pricing agreements, tax treaties, and transfer pricing issues.

Cabell also handles tax-related alternate dispute resolution, including fast-track and limited issue audits. In addition, he counsels tax-exempt entities on a full range of matters, including their organisation, operation, and sponsorship. Cabell began his nearly 25-year career by serving as a judicial clerk at the US Supreme Court for the Honourable Lewis F. Powell, Jr.

Silicon Valley Centre

801 California Street

Mountain View, CA 94041

US

Tel: +1 650 335 7215

Fax: +1 650 938 5200

Email: kclark@fenwick.com

Website: www.fenwick.com

Kenneth Clark is a partner in the tax department of Fenwick & West and chairs its tax litigation group.

Fenwick has received numerous accolades for its tax practice, including recognition by International Tax Review as US Tax Litigation firm of the year in three of the past seven years.

The principal focus of Kenneth's practice is complex federal tax litigation and tax controversy work. He regularly practises in the US Tax Court and has published a number of articles relating to tax controversies. Fenwick & West has worked on more than 70 federal tax litigations.

Kenneth has worked on numerous high profile tax controversy matters, for clients such as Xilinx, The Limited, Limited Brands, Textron, Apple, Daimler, G.M. Trading, Dover Corporation and Adaptec.

With more than three decades of experience, Kenneth has also managed a variety of complex commercial disputes in a number of foreign countries and more than 20 states. Litigation prevention and alternative dispute resolution (ADR) have also been important parts of his practice. He has served as Fenwick & West's ADR coordinator, as an American Arbitration Association arbitrator, and has been involved in numerous mediations and arbitrations.

Kenneth received a BA from the University of Redlands, where he graduated summa cum laude, and was first in his class. He received a JD from New York University School of Law, cum laude, and was a member of that school's Law Review. He also received an MBA from the University of California at Berkeley. He has extensive experience in teaching speaking techniques.

Kenneth is a member of the state bars of California and New York and is admitted to practice in numerous federal courts.

488 Almaden Boulevard

San Jose, CA 95110

US

Tel: +1 408 817 8234

Email: ward.connolly@us.pwc.com

Website: pwc.com/taxcontroversy

Ward Connolly is a principal at PwC in its Washington national tax services group and is resident in the firm's Silicon Valley technology centre of excellence in San Jose, California.

Ward leads PwC's advance pricing, mutual agreement and transfer pricing controversy practice in the west region of the US. Ward has more than 15 years of experience as a tax controversy attorney and adviser.

Ward has represented US and foreign multinational corporations in complex tax audits, administrative disputes (IRS appeals), alternative dispute resolution (such as fast track), advance pricing agreements (APAs) and litigation.

Before Joining PwC, Ward was a partner in one of the top law firm tax practices on the west coast.

Ward has been praised for his abilities in transfer pricing in International Tax Review's World Tax publication and has been identified as one of the best lawyers in the San Francisco Bay Area by Bay Area Lawyer Magazine.

Before becoming a tax adviser, Ward was an assistant professor in the Department of Economics at Trinity University in San Antonio, Texas, where he taught in the areas of international trade, international finance, macroeconomic theory and economic principles.

Ward earned his JD, with honours, from Duke University, and his PhD in economics and his BA from the University of South Carolina. Ward is a member of the California Bar Association and has authored many technical articles for trade journals and other publications.

Ward frequently speaks for professional tax groups, including numerous chapters of the Tax Executives Institute and BNA/CITE.

71 S Wacker Drive

Chicago, IL 60606

US

Tel: +1 312 701 7216

Fax: +1 312 706 9187

Email: tdurham@mayerbrown.com

Website: www.mayerbrown.com

Since joining the firm in 1980, Tom Durham has established a substantial and respected tax controversy practice. Recognising the breadth of his work, Chambers USA 2007 calls him a "prominent name" and earlier (2006) described him as a "...one of a kind controversy strategist who listens to what clients have to say and is always prepared." He represents taxpayers before the Internal Revenue Service and various state and local taxing authorities, including contested hearings of State of Illinois and City of Chicago taxes. He also acts on behalf of taxpayers in the US Tax Court, US Court of Federal Claims, and all levels of the federal court system. Tom has a particular focus on litigation of foreign tax issues, leasing, Section 482, tax-advantaged investments, and economic substance issues. He also represents clients in appellate matters and summons enforcement litigation.

Tom also provides tax counselling, with an emphasis in two focused areas. He advises and represents tax-exempt organisations regarding federal and state tax issues that affect them, including qualification problems and the application of the unrelated business tax; representation of religious institutions with regard to their unique tax problems. He is also knowledgeable about natural resources tax law, representing owners and developers of natural resources with particular regard to the special tax problems of oil, gas, coal, and timber properties.

Silicon Valley Centre

801 California Street

Mountain View, CA 94041

US

Tel: +1 650 335 7254

Fax: +1 650 938 5200

Email: dforst@fenwick.com

Website: www.fenwick.com

David Forst is the practice group leader of the tax group of Fenwick & West. He is included in Euromoney's Guide to the World's Leading Tax Advisers. He is also included in Law and Business Research's International Who's Who of Corporate Tax Lawyers (2009, 2010, 2011 and 2012). David was named one of the top tax advisers in the western US by International Tax Review, is listed in Chambers USA America's Leading Lawyers for Business (2011-2012), and has been named a Northern California Super Lawyer in Tax by San Francisco Magazine.

David's practice focuses on international corporate and partnership taxation. He is a lecturer at Stanford Law School on international taxation. He is an editor of and regular contributor to the Journal of Taxation, where his publications have included articles on international joint ventures, international tax aspects of mergers and acquisitions, the dual consolidated loss regulations, and foreign currency issues. He is a regular contributor to the Journal of Passthrough Entities, where he writes a column on international issues. David is a frequent chair and speaker at tax conferences, including the NYU Tax Institute, the Tax Executives Institute, and the International Fiscal Association.

David graduated with an AB, cum laude, Phi Beta Kappa, from Princeton University's Woodrow Wilson School of Public and International Affairs, and received his JD, with distinction, from Stanford Law School.

801 California Street

Mountain View, CA 94041

US

Tel: +1 650 335 7205

Fax: +1 650 919 0942

Email: jpfuller@fenwick.com

Website: www.fenwick.com

Jim Fuller is a partner in the tax group at Fenwick & West in Mountain View, California. He is included as one of the world's top 25 tax advisers in Euromoney's Best of the Best (2012) and has regularly appeared in Euromoney's World's Leading Transfer Pricing Advisers.

Jim also is the only US tax adviser to receive a Chambers star performer rating (higher than first tier), Chambers USA (2013). Chambers Global (2013) has Jim as the only US tax attorney in the first-tier in both the corporate tax and international tax categories.

In 2013, Euromoney named Jim one of the US's top 30 transfer pricing advisers.

Jim and his firm have served as counsel in well over 100 large-corporate IRS appeals proceedings and more than 70 federal tax court cases. Many have involved transfer pricing.

Fenwick & West has represented more than 50 of the Fortune 100 and more than 100 of the Fortune 500 companies in federal tax matters. International Tax Review named Fenwick in 2013 as in the first tier of US firms for both tax planning and tax transactional work.

Four times in the past seven years, International Tax Review has given Fenwick & West its San Francisco Tax Firm of the Year award. And three times in the past seven years, International Tax Review has named Fenwick & West as US Tax Litigation Firm of the Year.

In 2012, Fenwick & West was named International Tax Review's Americas M&A Tax Firm of the Year at the publication's annual Americas Tax Awards dinner in New York.

71 S Wacker Drive

Chicago, IL 60606

US

Tel: +1 312 701 7769

Fax: +1 312 706 8785

Email: jhildy@mayerbrown.com

Website: www.mayerbrown.com

John Hildy has represented taxpayers in all stages of federal tax controversy, including pre-audit, audit, administrative appeals, and litigation. He is also experienced in representing taxpayers during Internal Revenue Service (IRS) fast track proceedings and in court-supervised mediation. John has also advised taxpayers in connection with competent authority negotiations, advance pricing agreements, and other tax treaty matters.

John's practice focuses heavily on defending and structuring transactions with significant transfer pricing implications, including cross-border transfer pricing of tangible and intangible property, shared headquarter services, and cost sharing arrangements. He has advised US taxpayers with respect to international tax implications of off-shore operations, such as Subpart F manufacturing, section 936, as well as non-US taxpayers with respect to the implications of their US activities.

John has extensive experience defending against civil and criminal tax penalties and in addressing evidentiary privileges in the tax controversy context, including the attorney client privilege and work product protection in the modern business environment in light of IRS policies concerning tax accrual work papers and FASB Interpretation (FIN) No. 48.

John has been recognised as a leading tax controversy adviser in International Tax Review's 2011 Tax Controversy Leaders guide.

Before joining Mayer Brown in 1998, John was with another Chicago law firm.

1999 K Street, NW

Washington, DC 20006-1101

US

Tel: +1 202 263 3260

Fax: +1 202 263 5260

Email: churley@mayerbrown.com

Website: www.mayerbrown.com

Chuck Hurley's practice is concentrated primarily on matters of tax-related litigation and advice. His professional experience includes more than 13 years of service (1990–2003) with the US Department of Justice's Tax Division, where he was responsible for preparing and conducting significant tax trials involving document-intensive, complex disputes. Chuck held first chair on two of the Tax Division's most prominent recent cases: Long-Term Capital Holdings v. United States and Trigon Insurance Co. v. United States.

In addition, Chuck served as first chair on more than 20 other jury and bench trials dealing with tax-related issues. He was also lead counsel on numerous other cases that were resolved short of trial, and he handled numerous evidentiary hearings regarding injunctions and summons enforcement proceedings.

Before his work with the Department of Justice, Chuck held positions with two other prominent law firms. Earlier, he served as law clerk to the honourable Alvin I. Krenzler, US District Court for the Northern District of Ohio. Since joining Mayer Brown in 2003, Chuck has focused on complex, document-intensive tax matters with the potential to be litigated.

555 Mission Street

San Francisco 94105-0920

US

Tel: +1 415 783 5567

Fax: +1 415 783 8962

Email: chustad@deloitte.com

Cindy Hustad is the west region tax controversy competency leader for Deloitte Tax LLP and represents corporate clients before the Internal Revenue Service (IRS).

During her 14-year tenure at Deloitte, Cindy has successfully represented many large and small clients, both at the examination and appeals levels, specialising in transfer pricing and international issues.

Before joining Deloitte, Cindy was a special trial attorney with the IRS Chief Counsel's Office where she represented the IRS in the US Tax Court in more than 50 litigated cases. During her period at the IRS, Cindy also advised large case agents, international examiners and appeals officers in some of the largest examinations undertaken by the IRS, involving a wide range of complex international and domestic corporate issues. Cindy also represented the government in litigating several large corporate tax and transfer pricing cases, including DHL v. Commissioner.

As a special trial attorney in the San Francisco Chief Counsel's Office, Cindy received the IRS Chief Counsel National Litigation Award. Before joining the IRS, Cindy was an acting assistant professor in the masters in taxation programme at New York University Law School, where she taught tax accounting and tax procedure. Cindy was also a law clerk at the Staff Attorneys' Office for the US Court of Appeals for the Ninth Circuit.

Cindy is a member of the State Bar of California and is admitted to practice before the US Tax Court and the US Court of Appeals for the Ninth Circuit.

Cindy is a past president of the San Francisco Tax Litigation Club and has been previously named in International Tax Review's Tax Controversy Leaders Guide. Cindy received her BA and JD from the University of Wisconsin, and her master's degree in tax (LLM) from New York University Law School.

345 Park Avenue

New York, NY 10154

US

Tel: +1 212 872 6084

Email: skatzpearlman@kpmg.com

Website: www.kpmg.com

Sharon Katz-Pearlman is KPMG's head of global tax dispute resolution and controversy, a network of dispute resolution specialists from KPMG's global network of member firms that specialises in disputes avoidance and representation.

She also serves as the national principal-in-charge of KPMG's tax controversy services (TCS) practice in the US, part of KPMG's tax dispute resolution network. TCS advises clients during all phases of the disputes continuum, from pre-dispute, such as audit readiness, voluntary disclosures and pre-filing assistance, through to examination, appeals and the alternative dispute resolution processes.

With more than 20 years of experience in the field, Sharon works with clients on all aspects of their Internal Revenue Service (IRS) matters, dealing with a wide variety of domestic and international tax issues.

Sharon's practice focuses primarily on representation before the IRS, of multinational corporate clients and financial institutions, both domestic and international.

Before joining KPMG, Sharon was a special litigation attorney with the IRS Office of Chief Counsel, Manhattan District Counsel, advising many exam and appeals teams on varied issues. She was also responsible for the development and litigation of major tax matters before the US Tax Court and served on a number of litigation teams.

While with counsel, Sharon was instrumental in the formulation of training materials for use in the training of examination personnel in information gathering techniques, such as information document requests and summonses.

While with the IRS, Sharon received the National Attorney of the Year Award (the James Markham Memorial Award), which is presented annually to one field attorney in the country for outstanding contribution to the Office of Chief Counsel.

Sharon is a frequent presenter at tax conferences and has published a variety of industry articles on various domestic and international tax topics.

71 S Wacker Drive

Chicago, IL 60606

US

Tel: +1 312 701 7028

Fax: +1 312 706 9197

Email: tkittlekamp@mayerbrown.com

Website: www.mayerbrown.com

Since joining Mayer Brown in 1990, Tom Kittle-Kamp has represented clients in all phases of tax controversy and litigation. His litigation experience includes the trial and appeal of major corporate cases involving Section 482 allocations, substance-over-form theories, intangible assets, debt-equity characterisation, valuation disputes, capitalisation questions, Subpart F and other international tax issues, Subchapter C issues, and leasing transactions. Tom also maintains an extensive practice of advising and representing clients with respect to administrative matters, including Internal Revenue Service (IRS) audits, IRS appeals (including fast track and appeals mediation procedures) and competent authority negotiations. He also represents corporate clients with respect to tax-sharing disputes.

Tom has deep experience in all aspects of international transfer pricing, particularly matters involving intangible assets and intellectual property. He provides tax planning advice with respect to cross-border transactions involving intangible assets, goods and services; transfer-pricing documentation; and the development, exploitation and disposition of intangible assets, including licences, sales and cost-sharing arrangements. He is co-author of the treatise Federal Income Taxation of Intellectual Properties and Intangible Assets (Warren, Gorham & Lamont 1997), which is updated twice a year. Before law school, he worked for several years as a newspaper reporter.

According to Chambers USA, Tom is "extremely confident and persuasive in the courtroom and a pleasure to work with." According to Legal 500, Tom is "a very rare combination – a subtle courtroom advocate and a real tax expert." Tom has been recognised by Chambers USA from 2008 through 2012, by Legal 500 from 2008 through 2012, by International Tax Review's Tax Controversy Leaders guide for 2011 and 2012, and by the Euromoney 2010 Guide to the World's Leading Tax Advisers.

1675 Broadway

New York, NY 10019-5820

US

Tel: +1 212 506 2187

Fax: +1 212 849 5987

Email: bkittle@mayerbrown.com

Website: www.mayerbrown.com

Brian Kittle is a partner in Mayer Brown's tax controversy practice. Brian represents clients in all facets of tax controversy, including administrative proceedings, contested hearings, litigation and appellate matters. His controversy experience includes major corporate tax matters involving substance-over-form disputes, economic substance issues, valuation issues, intercompany transactions, debt-versus-equity issues, Subchapter C issues and leasing transactions. Brian frequently assists clients in using Internal Revenue Service (IRS) alternative dispute resolution initiatives and has broad experience handling audits and IRS appeals. His litigation experience includes extensive trial work in the US Tax Court and the US Court of Federal Claims, and appellate advocacy in various US Courts of Appeals.

Recently, Brian was recognised as a leading tax controversy adviser in International Tax Review's 2011 and 2012 Tax Controversy Leaders guides. Brian brings a unique perspective to resolving tax controversies as, before joining Mayer Brown in 2006, he served as law clerk and attorney adviser to the Honourable Joseph Robert Goeke of the US Tax Court from 2004 to 2006.

Two Palo Alto Square, Suite 300

3000 El Camino Real

Palo Alto, CA 94306-2112

US

Tel: +1 650 331 2075

Fax: +1 650 331 4575

Email: lrlangdon@mayerbrown.com

Website: www.mayerbrown.com

Attorney Larry Langdon brings comprehensive experience in the areas of tax controversy and planning to clients' service. He is widely recognised for his knowledge of federal tax policies and applications and has been characterised by Chambers USA 2006 as "a great tax mind".

Larry has been a speaker at the American Bar Association Section of Taxation, American Institute of CPAs, Manufacturers Alliance [MAPI], Tax Executives Institute and many other professional and industry groups.

Larry joined Mayer Brown in 2003. Previously, he held senior positions with the US Internal Revenue Service (Commissioner, Large & Mid-Size Business Division, 1999-2003; Legislation and Regulations Division, Office of Counsel, 1964-1968; and Joint Committee Division, Office of Chief Counsel, 1961-1962) and, in the private sector, with leading firms such as Hewlett-Packard (VP, general transition manager, 1999; VP, Tax, Licensing and Customs, 1978-1999); Vetco, Inc. (director of taxes and corporate secretary, 1976-1978); and the Ford Motor Company (senior tax attorney, General Counsel's Office, 1968-1976). Larry also worked with the CARE organisation from 1962-1964.

452 Fifth Avenue

New York, NY 10018

US

Tel: +1 212 891 3944

Fax: +1 212 310 1644

Email: marc.levey@bakermckenzie.com

Website: www.bakermckenzie.com

Marc Levey is a partner in the New York office of Baker & McKenzie. He has more than 30 years of experience in international taxation and is a nationally recognised expert in his field, particularly in structuring and defending transfer pricing strategies. He has frequently been acknowledged by Euromoney in its World's Leading Tax Advisers guide and included in its Best of the Best global tax experts.

Marc's practice focuses on transfer pricing and cross-border transactions; tax controversies and litigation; general corporate, international and partnership taxation, and restructuring multinational company's global operations. He has worked in various industries such as pharma/life sciences, financial institutions, energy, automotive, chemicals, electronics, consumer goods, gaming, fashion and luxury products. Marc serves on the US transfer pricing management committee, was the past chair of the firm's global transfer pricing steering committee and is co-chair of the firm's luxury and fashion industry practice group.

Marc previously served as tax attorney with the international tax ruling group of the National Office of the Internal Revenue Service (IRS) from 1975 to 1977. He acted as senior trial attorney with the Tax Division of the US Department of Justice from 1977 to 1981. He was the Special Attorney to the Attorney General of the US Department of Justice in 1982.

Marc represents a wide range of clients in proceedings before the IRS and federal courts and has substantial experience in handling tax controversies. He has been, and still is, tax counsel to numerous significant Tax Court and US Claims Court cases and has also successfully negotiated conclusions to numerous IRS tax audits, appeals controversies, fast track appeals, competent authority matters and advance pricing agreements.

Marc has been a featured speaker at numerous international tax seminars throughout the world. He is also the editor and author of tax treatises US Taxation of Foreign Controlled Business, co-author of International Transfer Pricing OECD Guidelines, Warren Gorman Lamont treatises, the co-author of Transfer Pricing: Rules, Compliance and Controversy 3rd Edition, CCH Incorporated, the co-author of Transfer Pricing: Alternate Practical Strategies 890 Tax Management Foreign Income Portfolios (2001 and 2007) and co-editor of Transfer Pricing and Dispute Resolution (IBFD 2011). Marc has authored more than 150 publications over the last 20 years in leading global tax publications.

He received his JD from University of Cincinnati College of Law in 1972 and his BS from Wilkes University in 1969. He received his LLM in taxation with honours from University of Miami Law School in 1983. He is admitted to practice in the States of New York, California and in the District of Columbia

1633 Broadway

New York, NY 10019-6754

US

Tel: +1 212 436 5760

Fax: +1 212 653 7883

Email: dlitsky@deloitte.com

Trained as a lawyer and a certified public accountant, Darrin Litsky is a transfer pricing specialist in Deloitte Tax LLP's New York office. Darrin has a diverse background of 20 years of professional tax and accounting experience within industry, at Big 4 firms, working at a major law firm and also in the Internal Revenue Service's (IRS) advance pricing agreement (APA) programme. While in industry, Darrin served as general tax counsel of a publicly owned telecommunications company and was responsible for its worldwide transfer pricing in more than 40 countries.

Darrin served as a team leader for four years with the IRS APA programme. Including his time in government practice, Darrin has been involved with more than 100 APA requests involving a variety of different countries and industries. His current transfer pricing practice primarily handles APA request representation, mutual agreement procedure matters, and audit defence.

Darrin is a recent past chairman of the Transfer Pricing Committee of the American Bar Association (ABA) Tax Section. Over the past 10-plus years, he served as the committee's chairman, vice chairman, led subcommittees on APAs, intercompany services, and important developments, and received the committee's outstanding service award for 2003/2004.

In February 2005, Darrin was responsible for leading the ABA's comments to the IRS on the operation of the APA programme. As part of this effort, he provided oral testimony on the APA programme in a public hearing held in Washington. Additionally, Darrin was responsible for leading the ABA's 2004 comments on proposed Treasury regulations for transfer pricing of intercompany services. In 2006, Darrin contributed to the ABA's comments on temporary Treasury regulations for transfer pricing of intercompany services.

Darrin holds a BS economics degree from The Wharton School and a JD degree from Georgetown University Law Center. He is a member of the District of Columbia Bar and is a certified public accountant.

1301 K Street, NW

Suite 800W

Washington, DC 20005

US

Tel: +1 202 414 1401

Fax: +1 678 529 1022

Email: pam.olson@us.pwc.com

Website: pwc.com/taxcontroversy

Pamela Olson is the deputy tax leader and Washington national tax services (WNTS) practice leader of PwC. In her role as WNTS leader, Pamela leads a team that includes many former senior government officials and policy advisers.

Before joining PwC, Pamela retired as the leader of a major law firm's Washington practice and served as assistant secretary for tax policy at the US Department of the Treasury.

Pamela has represented clients in a broad range of matters, including Internal Revenue Service (IRS) audits, appeals and litigation; congressional investigations; private letter ruling requests and other administrative guidance; and in the submission of comments on proposed regulations. She has also advised clients on tax and social security reform, legislative matters and the structuring of transactions. She is a frequent speaker on tax, economic and federal budget matters and has testified before several congressional committees.

As assistant secretary for tax policy, Pamela had supervisory responsibility for providing the secretary of the treasury with policy analysis and recommendations for all domestic and international issues of federal taxation, including legislative proposals, regulatory guidance, and tax treaties, and for providing the official estimates of all government receipts for the president's budget and treasury cash management decisions. Pamela also held positions with the chief counsel's office of the IRS, as special assistant to the chief counsel, attorney-adviser in the Legislation and Regulations Division and trial attorney in San Diego District Counsel.

In 2000 and 2001, Pamela was the first woman to serve as chair of the American Bar Association Section of Taxation. She has served as tax and economic adviser to two presidential campaigns and as tax adviser to the National Commission on Economic Growth and Tax Reform. She has been included repeatedly in Chambers USA: America's Leading Lawyers for Business and The Best Lawyers in America for tax law.

She served as a Regent of the American College of Tax Counsel and on the board of several tax exempt organisations. She has received distinguished service awards from the Federal Bar Association, from the Tax Executives Institute, and received the Treasury Department's highest award.

Pamela received her BA, MBA, and JD from the University of Minnesota.

555 Mission Street

San Francisco 94105-0920

US

Tel: +1 415 783 6088

Email: kreams@deloitte.com

Keith Reams is the US and global leader for clients and markets for Deloitte Tax LLP's global transfer pricing services practice. He has advised clients around the globe on intercompany pricing transactions with respect to income tax regulations in Argentina, Australia, Belgium, Brazil, Canada, Chile, China, Columbia, Czech Republic, Denmark, France, Germany, India, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Malaysia, Mexico, the Netherlands, Norway, Peru, Poland, Singapore, South Africa, Spain, Switzerland, Taiwan, Thailand, the UK and the US.

He has assisted numerous multinational companies with international valuation and economic consulting services involving merger and acquisition activity, international tax planning, and restructuring and reorganisation of international operations.

Keith is on the global tax management team for Deloitte member firms' technology, media and telecommunications practices and is a leader in the area of transfer pricing for newly emerging industries, such as electronic commerce and cloud computing, where he has extensive experience around the world in helping clients to extend their business models into new territories.

Keith has testified as a qualified expert in numerous valuation and transfer pricing disputes, including the cases of Nestle Holdings Inc. v. Commissioner; DHL Corp. v. Commissioner; and United Parcel Service of America, Inc. v. Commissioner. In addition, he is one of only three economists in the US approved by the New York State Department of Taxation and Finance to provide transfer pricing expertise and testimony in cases involving cross-border transactions within commonly controlled affiliated groups. He has also helped many clients to successfully resolve valuation and transfer pricing disputes before they reach trial.

Keith earned a PhD in international finance from New York University. He holds a master's degree in economics from California State University Sacramento and a bachelor's degree in chemical engineering from Stanford University.

71 S Wacker Drive

Chicago, IL 60606

US

Tel: +1 312 701 7225

Fax: +1 312 706 9202

Email: wschmalzl@mayerbrown.com

Website: www.mayerbrown.com

William Schmalzl focuses on tax litigation, corporate tax planning and state tax advice. He represents clients in all stages of tax litigation including audits, administrative proceedings, US Tax Court, federal district court and courts of appeals and Illinois state courts. The issues he has litigated include I.R.C. § 482, the investment tax credit, research tax credit, sale-leasebacks, foreign tax credits, franchises, patents and other intangibles.

William represents corporations in mergers and acquisitions, using both tax free reorganisations and taxable purchases, as well as in corporate restructurings, including holding company formations, stock redemptions and spinoffs of subsidiaries. He also advises clients regarding state income and sales and use tax issues.

Before joining Mayer Brown, William served as a clerk to the honourable Robert Ainsworth, Jr., of the 5th Circuit Court of Appeals (1977-1978).

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 Schrotenboer is a partner at Fenwick & West, practising in the area of taxation. Ronald practises out of the firm's Mountain View office in California.

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 continues to be, involved with many Internal Revenue Service and state income tax audits, appeals and tax court cases, including §482 transfer pricing cases.

His published decisions include Xilinx, Inc. v. Commissioner, (stock option amounts not required to be cost shared under § 482); Sun Microsystems v. Commissioner (incentive stock option deduction qualifies for R&D credit); appeal of Finnigan Corporation, (throwback rule is applied on a unitary basis; appeal of Joyce overruled); petition of Intel Corporation, (technology transfers are not subject to California sales tax).

Ronald 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 Executive's Institute. He 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.

Ronald received his BA degree with honours 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.

191 Peachtree St, Ste 2000

Atlanta, GA 30303-1749

US

Tel: +1 404 220 1153

Email: gsoba@deloitte.com

George Soba is a principal with Deloitte Tax LLP's transfer pricing practice. George has more than 16 years of experience with Deloitte, representing US and foreign multinational clients in transfer pricing controversies, including audits, appeals, competent authority proceedings between the US and foreign tax authorities and in advance pricing agreements (APA).

He advises clients on the transfer pricing aspects of global tax rationalisation, planning, documentation, and audit defence preparation. George's industry experience includes aerospace; consumer goods companies (retailers, distributors, and manufacturers); e-commerce; financial transaction processing and electronic trading exchanges; healthcare (vertically integrated pharmaceutical companies, biotech, and medical instruments) and contract research organisations; heavy manufacturing (construction equipment, printing, automotive companies, and automotive parts manufacturers); REITs; and, technology (wafer manufacturers, chip design and manufacturing, internet-related optical routers, servers, and infrastructure).

Before joining Deloitte, George worked as a field attorney for nine years in the Internal Revenue Service (IRS) Office of Chief Counsel, served as an adviser to IRS examination teams conducting transfer pricing audits, advised appeals officers on the resolution of transfer pricing matters, served as one of the first IRS field attorneys on APAs, was on the IRS litigation team for the Perkin-Elmer transfer pricing trial before the US Tax Court, and was seconded to the IRS APA programme where he served as a team leader during the establishment of the APA programme.

He then worked for two years in the Office of Associate Chief Counsel (International) advising large-case examination teams on transfer pricing issues, evaluating transfer pricing controversies for potential litigation by the IRS, advising the US competent authority on transfer pricing, permanent establishment, and business profits issues.

George is a frequent speaker on transfer pricing topics and has authored and co-authored papers on transfer pricing audits, blocked income, APAs and other topics. He holds an LLM in tax from New York University School of Law and is a member of the American and Washington, DC Bar associations.

71 S Wacker Drive

Chicago, IL 60606

US

Tel: +1 312 701 7821

Fax: +1 312 706 9203

Email: sstewart@mayerbrown.com

Website: www.mayerbrown.com

Since joining Mayer Brown in 1989, Scott Stewart's practice has focused exclusively on tax disputes and transfer pricing matters. He represents taxpayers at all levels of federal tax controversy, including audits, administrative appeals before the Internal Revenue Service (IRS), mediation involving the appeals division of the IRS, and litigation before the US Tax Court and the Court of Federal Claims. He is experienced in all aspects of international transfer pricing, including cross-border movements of tangible and intangible property, advance pricing agreements, cost sharing arrangements, Section 6662 documentation, transfer pricing litigation, and issues related to Section 936 Puerto Rico possessions corporations. His transfer pricing litigation experience includes a number of the landmark cases of the last two decades, such as National Semiconductor, Seagate Technology, Nestlé Holdings and United Parcel Service.

Recognised by Chambers USA each year from 2006 through 2012, Scott is described as "a talented litigator and corporate adviser" who "wins the confidence of clients with his extraordinary communication skills and deep experience". Chambers notes that he is "particularly adept at handling transfer pricing cases at all levels". Similarly, Euromoney recognises Scott in its Guide to the World's Leading Tax Advisers and Legal 500 recognises his "wide range" of experience and cites his "very strong reputation" in tax controversy.

Recently, Scott has focused particular attention on issues concerning deductibility of interest expense in related-party transactions, including debt-versus-equity characterisation and "sham transaction" and "economic substance" issues. His experience also includes acquisition-related issues, such as valuation of tangible and intangible assets. He advises clients on tax treaty matters, competent authority issues, attorney-client and related privilege issues, civil and criminal tax penalties, and accounting for tax matters under FIN 48 of the Financial Accounting Standards Board. His industry experience includes manufacturing, pharmaceutical, medical device and food processing companies.

1301 K Street, NW

Suite 800W

Washington, DC 20005

US

Tel: +1 202 414 4650

Email: david.swenson@us.pwc.com

Website: pwc.com/taxcontroversy

David Swenson is a principal at PwC in the Washington national tax services practice and he is the global leader of PwC's tax controversy and dispute resolution (TCDR) network.

Following a prominent legal career spanning 25 years, David has substantial experience in advising multinational corporations (MNCs) on international tax matters, and assisting companies in their efforts to pursue a variety of measures aimed at proactively preventing, efficiently managing, and favourably resolving tax audits and disputes worldwide. David has participated in more than 250 tax controversies involving audits and disputes between MNCs and the IRS, as well as dozens of other revenue authorities around the world.

Many of these tax disputes were resolved at the audit level or through the proactive use of administrative appeals, mediation, arbitration, advance pricing agreements (APAs), or the competent authority/mutual agreement procedure process.

Other controversies were docketed in a US court of law, proceeded to trial, and resulted in important decisions for MNCs, including cases involving transfer pricing (Bausch & Lomb I), the foreign tax credit (Ampex), competent authority matters (Yamaha), the definition of "manufacturing" for Subpart F purposes (Bausch & Lomb II), foreign currency (Carborundum), and intellectual property rights (Exide / Exxon). David also participated in several landmark tax cases before the US Supreme Court, including the Barclays Bank, Boeing, and Goodyear cases.

David received recognition as a leading attorney in US tax litigation by Chambers US and as one of the world's top 25 transfer pricing specialists.

In addition, David received a Meritorious Service Certificate from the Treasury Department and Internal Revenue Service, and has been an adjunct professor at Georgetown University Law Center, where he continuously taught courses for 25 years relating to international corporate income taxation.

David received his MLT from Georgetown University Law School, and his JD, with honours, and BA, with distinction, from the University of Mississippi. David has also been admitted to practice before the US Tax Court, the US Court of Federal Claims, numerous US Federal Courts of Appeal, and the US Supreme Court.

1999 K Street, NW

Washington, DC 20006-1101

US

Tel: +1 202 263 3262

Fax: +1 202 263 5262

Email: ctriplett@mayerbrown.com

Website: www.mayerbrown.com

Charles Triplett is a widely experienced tax lawyer and adviser whose practice focuses especially on matters of international tax. He served for 16 years with the US Internal Revenue Service (IRS), where his primary concentration was placed on international tax issues, and particularly on transfer pricing. His responsibilities included major litigation of Eli Lilly and G.D. Searle cases; creation and development of the world's first advance pricing agreement programme; numerous legislative efforts and Congressional testimony; and representation of the US at various international bodies, such as the OECD.

In the course of his private practice, Charles has emphasised cross-border issues affecting such industries as automotive and parts, computer products and peripherals, semiconductors, telecommunications, engineering, pharmaceuticals, food products, financial products, banking, insurance and energy. He has been cited in leading professional publications, including International Tax Review's The World's Leading Tax Advisers; The Best of the Best, The World's Leading Transfer Pricing Lawyers; and The World's Leading Transfer Pricing Advisers, (in 2000, receiving the most votes among nominees for this mention).

Charles joined Mayer Brown in 1994. Before that, he was with Shearman & Sterling in Washington, DC. His experience with the IRS (1977–1993) includes: Special Assistant to the Chief Counsel (1992–1993); Deputy Associate Chief Counsel, International (1986–1992); National Tax Shelter Coordinator (1984–1986); and Special Trial Attorney (1983–1984).

Charles is the author of numerous articles in various tax publications.

2000 McKinney Ave

Suite 1900

Dallas, TX 75201

US

Tel: +1 214 259 0953 (Direct)

Fax: +1 214 259 0910

Email: todd.welty@dentons.com

Website: www.dentons.com

Todd is the US head of the tax controversy and litigation practice for Dentons. He is also a fellow of the American College of Tax Counsel.

Todd's practice is both national and international in scope. Approximately 95% of his professional time is spent on tax controversy and litigation. He represents a broad range of clients including Fortune 100 companies, large non-US multinational companies, closely held businesses, ultra high-net-worth individuals and tax advisers.

Todd has extensive experience in resolving civil tax matters at all stages of a tax dispute, including Internal Revenue Service (IRS) examinations, fast-track appeals, administrative appeals, post-appeals mediation and, if necessary, litigation in the US Tax Court, the US Court of Federal Claims, and US district courts.

In addition, Todd has represented numerous clients in proceedings involving IRS administrative criminal investigations, grand jury investigations, malpractice claims and indemnity claims. In many of these cases, he successfully navigated these investigations so that his clients' exposure to penalties and criminal prosecution was eliminated or significantly reduced.

The vast majority of Todd's cases are resolved administratively and without becoming public. In fact, the best tax defence is one that eliminates or significantly reduces exposure before the IRS proposes a deficiency. Nonetheless, sometimes litigation is necessary. A seasoned trial lawyer, Todd has tried major cases to verdict. In fact, Todd has been intimately involved in the litigation of several of the largest civil and criminal tax cases ever brought in the US.

Todd frequently speaks at tax conferences, such as the American Bar Association Tax Section, the UCLA Tax Controversy Institute, the New York University Tax Controversy Forum, the National Institute on Tax Fraud, the Southern Federal Tax Institute, the Texas Tax Institute and others.

PricewaterhouseCoopers, LLP

1301 K Street NW, Ste 800W

Washington, DC 20005

US

Tel: +1 202 312 7942

Fax: +1 678 529 4506

Email: gary.wilcox@us.pwc.com

Website: pwc.com/taxcontroversy

Gary Wilcox is a principal with PwC in Washington, DC, where he co-leads a US controversy team that actively advises clients during the audit management and appeals and resolution phases of an Internal Revenue Service (IRS) dispute.

Gary also works closely with corporate and international specialists in cross-border transactions to help clients prepare for potential controversy. He also is a co-leader of PwC's regulatory and legislative practice, and frequently seeks rulings and other guidance for clients.

Gary was previously a partner with Morgan Lewis, where he headed up the firm's tax practice. Before that, he served as deputy chief counsel (technical) in the Office of Chief Counsel of the IRS and, earlier, a leader of PwC's M&A practice.

Gary was litigation counsel to Iberdrola and ScottishPower in NAGP v. Commissioner, a 2012 Tax Court decision that upheld nearly $1 billion of taxpayer's interest deductions on cross-border intercompany debt.

A frequent lecturer on corporate tax issues, Gary is an author of the BNA Tax Management Portfolio entitled Corporate Acquisitions- (A), (B), and (C) Reorganisations.

Gary has an LLM in taxation from New York University, a JD with highest honours from the University of Oklahoma and an undergraduate degree (cum laude) from Texas Tech University.

71 S Wacker Drive

Chicago, IL 60606

US

Tel: +1 312 701 7229

Fax: +1 312 706 9204

Email: jwilliamson@mayerbrown.com

Website: www.mayerbrown.com

Joel Williamson is widely acknowledged as one of the nation's leading tax attorneys and litigators. He has litigated more than 60 tax cases. His experience includes the trial of six major IRC § 482 transfer pricing cases, including Eli Lilly, G.D. Searle, Westreco (Nestlé), Seagate Technology, National Semiconductor, and United Parcel Service. Presently, Joel is serving as lead trial counsel in Guidant LLC and Eaton, two cases involving IRC § 482 issues. Joel has also litigated numerous cases involving economic substance of transactions, including the United Parcel Service case noted above, as well as the Saba Partnership (Brunswick) case, and Mukerji (Comdisco), an important test case for tax-advantaged computer leasing transactions involving Comdisco. More recently, Joel Litigated ConEd which involved an international lease-in-lease-out transaction and Flextronics which involved an international merger and acquisition transaction. Both ConEd and Flextronics witnessed Internal Revenue Service (IRS) arguments of economic substance and generic tax doctrines including substance over form and step transactions.

In the international tax area, Joel has litigated Subpart F, constructive triangular dividend, R&D moratorium, Brazilian and other foreign tax credit for banks, including Bankers Trust and Riggs Bank, as well as Iranian loss investment in US property (IRC § 956) and foreign-versus-domestic-source income (IRC § 863(b)) questions. He has litigated two significant captive insurance cases involving Humana, Inc. and Gulf Oil Corporation. In addition, Joel has litigated IRC § 338 corporate acquisition related issues, including goodwill, intangible and inventory valuations and second-tier allocations involving Nestlé's acquisition of Carnation.

Joel litigated the Tribune Company case, which dealt with whether a divestiture of a subsidiary qualified as a tax-free corporate reorganisation. He has litigated significant tax accounting issues, including unbilled revenue and cap interest rate loan questions. Joel has also litigated significant procedural questions, including the proper role of IRS trial counsel in the audit examination process

Two World Financial Center

New York, NY 10281-1414

US

Tel: +1 212 436 4313

Email: twolosoff@deloitte.com

Website: www.deloitte.com

Todd Wolosoff is the global managing director - transfer pricing, Deloitte Touche Tohmatsu, and the Deloitte Tax LLP transfer pricing managing partner. He is based in the New York office. He has more than 25 years of experience as a partner in representing multinational corporations in transfer pricing and international tax matters.

Todd was promoted to his current roles in 2012 and 2011 respectively. Previously, Todd was the partner-in-charge of transfer pricing for the northeast US and the leader of the tri-state transfer pricing group since its inception in 1990. He is a founding member of the Deloitte tax national transfer pricing leadership group.

In Todd's global leadership role, he is responsible for creating and implementing strategy and providing vision and leadership to Deloitte's nearly 2,000 transfer pricing professionals worldwide. Todd also serves as the leader of the global transfer pricing leadership group who meet throughout the year. Todd is also a member of the DTTL Global Services Council.

In Todd's US transfer pricing leadership role, he is responsible for all aspects of the US transfer pricing group including strategy, operations, hiring and human resources. Todd has approximately 50 partners, principals and directors and hundreds of professionals as part of his team.

Todd serves as an adviser to several of the world's largest multinationals and has conducted numerous transfer pricing planning studies in virtually all industries, with a particular focus on pharmaceuticals, electronics, financial services, consumer products, automotive, technology, media and telecommunications, and fashion and beauty products, for both inbound and outbound taxpayers.

He has been recognised by Euromoney as one of the world's leading transfer pricing advisers and was one of four Deloitte tax partners selected by Mondaq in its survey of the top attorneys in the US. Todd is also recognised by International Tax Review as one of the world's leading tax advisers.

Todd is one of Deloitte's leading specialists in transfer pricing controversy, leading audit teams that have negotiated successful settlements in more than 50 audit controversies. He has led some of the largest transfer pricing audit engagements conducted by the firm in the US and has also participated in transfer pricing audits in Japan, Canada, Italy, France and the UK.

Todd holds a BS in economics from the Wharton School, the University of Pennsylvania, a JD from St. John's School of Law, and an LLM from New York University School of Law. Todd is a licensed attorney and a CPA, as well as a member of the American Bar Association, the New York State Bar Association, the American Institute of Certified Public Accountants, and the New York Society of Certified Public Accountants.