Dr. Achim Roeder, diploma in Business Economics, University of Bochum, 1993; Master of Arts, University of Bochum, 1995; Ph.D., University of Bochum, 1999; certified tax advisor, 2001; Transfer Pricing Partner, Deloitte & Touche GmbH, Duesseldorf; lecturer for Taxation at the University of Bochum and frequent speaker on seminars and international conferences; author of numerous articles on transfer prices.