BNA's Transfer Pricing Advisory Board is comprised of esteemed professionals from renown corporations, universities, and government entities. Below is a listing of our current board members.
Akira Akamatsu, Esq., White & Case LLP, Tokyo, Japan.
Reuven S. Avi-Yonah, B.A., Hebrew University, 1983; Ph.D., Harvard University, 1986; J.D., Harvard Law School, 1989. Mr. Avi-Yonah is a Professor of Law at the University of Michigan Law School where he teaches domestic and international taxation. He is a member of the New York and Massachusetts Bars and co-chairs the tax policy committee of the New York State Bar Association Tax Section. He participated in preparing the Tax Section's reports on proposed legislation on amortization of intangibles and has published several articles and comments on the leading Supreme Court case in this area, Newark Morning Ledger Co. v. United States, 113 S. Ct. 1670 (1993).
Gregory L. Barton, University of Notre Dame, B.S. (1980); University of Southern California, M.S. (1981); University of Chicago, J.D. (1985). Mr. Barton was formerly an attorney-advisor for the Office of Management, Budget law clerk for the U.S. Court of Appeals for the Seventh Circuit, Judge Richard A. Posner (1985–86), a former lecturer for the World Trade Institute and University of Southern California Tax Institute, and a former panelist for the Northwestern University Transfer Pricing Conference. Mr. Barton is a member of the American Bar Association, Section of Taxation, and Committee on Foreign Activities of U.S. Taxpayers. He is admitted to practice in Illinois, U.S. District Court for the Northern District of Illinois, U.S. Court of Federal Claims, and the U.S. Tax Court. Currently with PricewaterhouseCoopers LLC.
Nathan Boidman, B. Com., McGill University 1962; B.C.L., LL.B., McGill University 1980. Mr. Boidman is the International Tax Partner at Davies Ward Phillips & Vineberg LLP in Montreal, Quebec. He is a member of Bar of Quebec (and CA, Ontario, and FCA, Quebec) and was on the Executive Committee of the International Fiscal Association (IFA) 1998–2004. Boidman was past president and member of council for the Canadian IFA Branch, past governor of the Canadian Tax Foundation, Joint Committee of Taxation of the Canadian Bar Association and the Canadian Institute of Chartered Accountants. He lectures and writes regularly on international tax matters and is author and originator/co-editor of "Canada-U.S. Tax Practice," Tax Management International Journal, and originator/coordinator of "International Mergers & Acquisitions: A Forum For Discussion," Tax Notes International (Tax Analysts).
Herman B. Bouma is Counsel with the Washington, D.C. office of Buchanan Ingersoll & Rooney PC. Mr. Bouma has over 30 years of experience in the area of U.S. taxation of income earned in international operations, assisting major U.S. companies and financial institutions with tax planning and analysis and advising on such matters as the structuring of billion-dollar international financial transactions, the creditability of foreign taxes, Subpart F issues, transfer pricing, and foreign acquisitions, reorganizations, and restructurings. Mr. Bouma was counsel to the taxpayer in Exxon Corporation v. Comr., 113 T.C. 338 (1999) (creditability of the U.K. Petroleum Revenue Tax under §§901/903), and in The Coca-Cola Company v. Comr., 106 T.C. 1 (1996) (computation of combined taxable income for a possession product under §936). Mr. Bouma began his legal career as an attorney-advisor in the IRS Office of Chief Counsel, Legislation and Regulations Division (International Branch), in Washington, D.C. He was a principal author of the final foreign tax credit regulations under §§901/903, and participated in income tax treaty negotiations with Sweden, Denmark, and the Netherlands Antilles. Mr. Bouma is a graduate of Calvin College and the University of Texas at Austin School of Law.
Clark J. Chandler, Dickinson College, B.A. (1974); University of Michigan, M.A. and Ph.D., Economics (1978). Dr. Chandler is a principal with KPMG LLP's Washington National Tax/Economic Consulting Services practice. He has testified extensively and worked for both tax authorities and multinational corporations in the area of international transfer pricing.
Grant M. Clowery, C.A. (Canada); CPA (Illinois); Ph.D., Business, University of Chicago; J.D., George Mason University. Dr. Clowery, currently with Clowery Consulting, Washington, DC., has served as an expert witness and counselor for both the Internal Revenue Service and taxpayers on issues relating to transfer pricing, valuation, and financial accounting practice.
J. William Dantzler, Jr., B.S., Clemson University, 1974; J.D., New York University, 1979. Mr. Dantzler is Tax Partner and Head of Global Tax Practice for White & Case LLP in New York, NY. He specializes in domestic and international corporate tax practice with emphasis on mergers and acquisitions and tax controversies, including transfer pricing. Dantzler is a speaker and author on U.S. and international corporate tax issues.
William G. Dodge, University of Georgia, Master of Accountancy (tax) (1979); Walsh College, B.A. (1976). Mr. Dodge is Director, Global Transfer Pricing team; Deloitte Touche Tohmatsu, Sydney, Austrailia. He was formerly Partner-in-Charge, U.S. Corporate Tax Group, Deloitte & Touche, London, England. Mr. Dodge is a member of the Tax Management Advisory Board (Transfer Pricing). He is a regular speaker at seminars and has worked in New York, London, and Tokyo, where he served many of Deloitte & Touche's largest U.S. and non-U.S. clients.
Stephen M. Edge, Esq., is a corporate tax partner at Slaughter and May, where he has an extensive tax consultancy practice that includes advising on business and transaction structuring, dealing with in-depth tax investigations and tax litigation, and doing a large amount of work in the transfer pricing/thin capitalization area.
Bruno Gouthiere, graduate of the Ecole Nationale d´Administration, the University of Paris, Master in Law and BS in Economics, and the Institut d'Etudes Politiques of Paris. Mr. Gouthiere has been a partner with CMS Bureau Francis Lefebvre, international tax department, since 1989. Previously, he was acting as Chief of Staff, International Tax Relations, Tax Policy Department, Ministry of Finance. He is the author of reference books in international tax law, such as “Les Impôts dans les affaires internationales,” "Les Holdings," "Transfer Pricing Rules and Practice in France" (Tax Management, BNA), "Advance rulings in France" (IBFD), "The International Guide to Holding Companies" (IBFD), co-author of various books on “Wealth” (Memento du Patrimoine), “Civil Companies” (Memento Sociétés Civiles), and author of numerous articles in French and foreign legal, tax, and financial reviews. He is notably a member of various associations of tax practitioners such as the International Fiscal Association (IFA) and the Fiscal Committee of the European Fiscal Confederation (CFE).
Dr. Michael E. Granfield, Ceteris, Inc., Dallas, Texas.
Steven P. Hannes, Amherst College, B.A. (1967); New York University School of Law, J.D. (1970). Mr. Hannes was formerly Associate International Tax Counsel for the Department of the Treasury; Group Chief, Corporation Tax Branch, Internal Revenue Service. He is a member of the National Council and Vice President (Washington Region) of the International Fiscal Association. He is a member of the District of Columbia Bar Association, American Bar Association, and Tax Committee of National Foreign Trade Council.
Kenneth J. Krupsky, Tax Partner, Jones Day, Washington, DC.
Marc M. Levey, Esq., Partner, Baker & McKenzie LLP, New York, NY.
Dennis I. Meyer, University of Dayton (B.S., 1957); Georgetown University (J.D., 1960; LL.M., 1962). He was Attorney Advisor to Hon. Norman O. Tietjens, Chief Judge of the United States Tax Court. Mr. Meyer is Chairman of the American Bar Association Section on Taxation Committee on Foreign Activities of United States Taxpayers and Fellow of the American College of Tax Counsel as well as a member of the Advisory Board of the World Trade Institute and Fellow of the American Bar Foundation.
R. Russ O'Haver, Ernst & Young LLP, New York, NY.
Michael F. Patton, University of Maryland (B.A. and J.D. with honors, Order of the Coif), Georgetown University Law Center (LL.M., Taxation). Mr. Patton was editor and a major contributor to the Treasury/IRS Transfer Pricing White Paper and was a member of the Treasury/IRS study group to revise the competent authority function. He worked extensively on the OECD Multilateral Treaty on Mutual Administrative Assistance in Tax Matters and the U.S.-Bermuda Tax Convention and was the lead U.S. Treasury negotiator in many negotiations with foreign governments for tax information exchange agreements under the Caribbean Basin Initiative. Mr. Patton was named one of the Best of the Best U.S. transfer pricing advisors as well as one of the leading Asia Pacific tax advisors by Euro Money and the International Tax Review. He has also been named as a “Highly Recommended” tax advisor by the International Tax Review. Patton is a member of the Transfer Pricing Advisory Board of Tax Management Inc. and a contributor to the Tax Management International Journal, the Transfer Pricing Reporter, and other publications. He is a Principal with Ernst & Young, a member of the International Tax Services Group in the National Tax Department.
Dr. Irving H. Plotkin, Wharton School, University of Pennsylvania, B.S.; Massachusetts Institute of Technology, Ph.D. in mathematical economics. Dr. Plotkin is Managing Director of the Boston Tax practice of PricewaterhouseCoopers; for many years previous, he was Vice-President for Forensic Economics at Arthur D. Little, Inc. Dr. Plotkin has designed and conducted research studies on various topics, including the effects of government regulation, self-regulation, industry efficiency, and risk taking. Dr. Plotkin lectures frequently on economic and regulatory issues and, based on his research work, has presented expert testimony in the Tax Claims, U.S. District, and State Courts on behalf of taxpayers and the IRS in a number of high-profile tax disputes (including DuPont, UPS, DHL, ACM, Bausch and Lomb, The Limited, Dow, and the captive cases) and has testified before U.S. congressional committees and federal and state commissions.
Ulises Ruíz, Instituto Tecnológico Autónomo de Mexico (ITAM) Law School in Mexico (1992), Universidad Panamericana (Taxation, 1994; Constitutional Litigation, 1996), New York University (LLM in Tax, 2000). Mr. Ruíz is a member of the International Fiscal Association and a registered litigator before Mexican Federal courts and before the Mexican Court of Fiscal and Administrative Justice. He has worked in the International Division of the Mexican Ministry of Finance (1992–1996), worked with PricewaterhouseCooper’s international tax practice in New York (1997–2004) and is currently Senior Manager with the Latin American Business Center of Ernst & Young LLP in New York, NY.Craig A. Sharon, Esq., Bingham McCutchen LLP, Washington, D.C.
Stanley G. Sherwood, Bryant College, B.S.B.A. (1968); Suffolk University Law School, J.D. (1971); New York University Graduate School of Law, LL.M. (1979); Mr. Sherwood is a member of the Bar of the State of New York and a Certified Public Accountant (New York). He is also a member of the Board, Institute of International Taxation, International Fiscal Association, American Bar Association Tax Committee, and the New York State Bar Association Committee on Foreign Investment in the U.S.
Dr. Klaus Sieker, Flick Gocke Schaumburg, Frankfurt, Germany.
Gary M. Thomas, B.A., University of Washington, 1973; J.D., Harvard Law School, 1977; Asia University, Masters of Japanese Law/Taxation (1989) and Masters of Japanese Accounting (1994). Mr. Thomas is a Partner at White & Case LLP in Tokyo, Japan. He is admitted in Japan as a licensed tax attorney (zeirishi) and is a member of Tokyo Zeirishi Association, California State Bar Association, and Dai-ni Tokyo Bar Association. Mr. Thomas is also a speaker on Japanese international tax issues and an author of numerous articles on Japanese taxation in the United States, Japan and Europe.
John P. Warner, B.A., George Washington University (1971); J.D., University of California, Berkeley (Boalt Hall) School of Law (1977); Member, American Bar Association Section of Taxation; Chair, American Bar Association Section of Taxation Transfer Pricing Committee (2008-2010); Admitted to practice, United States Tax Court, United States Court of Federal Claims, United States Supreme Court; Reported Cases: Oak Industries, Inc. v. Commissioner, 96 T.C. 559 (1991), and Libbey v. Commissioner, 55 T.C.M. (CCH) 1052 (1988); Author: "Squaring the Transfer Pricing Circle," 33 Tax Mgmt. Intl. J. 3 (2004), "Control, Causality and Section 482," 28 Tax Mgmt. Intl. J. 403 (1999), .
Rom P. Watson, Esq., Ropes & Gray, Boston, MA.
A. Duane Webber, Kansas State University (B.A., B.S., 1981); Georgetown University (J.D., 1984). Mr. Webber is a member of the Section of Taxation (Court Procedure Committee), Section of Litigation of the American Bar Association, Taxation Section of the Federal Bar Association, and the J. Edgar Murdock American Inn of Court.
Steven C. Wrappe, Esq., New York University School of Law, LL.M. (Taxation) (1988); University of Texas School of Law, J.D. (1985); University of Notre Dame, Bachelor of Business Administration (1980). Mr. Wrappe is a member of the State Bar of Texas and a Certified Public Accountant. He is a Partner with Ernst & Young in Washington, DC. He was formerly an IRS APA Program attorney. Mr. Wrappe is an internationally recognized speaker on the resolution of transfer pricing disputes, with speeches before the Tax Executives Institute, American Bar Association, and Federal Bar Association. He is an adjunct faculty member at George Mason University Law School where he teaches International Tax, and he is a guest lecturer in the LL.M. Program at New York University School of Law.