Participants


Michael F. Urse

Michael Urse

is a Partner at PwC and is the co-leader of PwC’s US international tax practice, and co-national leader of PwC’s Integrated Global Structuring (IGS) team. The IGS team designs and implements global structuring solutions that include foreign debt restructurings, optimization of the use of foreign tax credits, and efficient cash redeployment and repatriation.

Michael has extensive experience in the development of strategies to increase foreign source income and to minimize foreign source expenses (stewardship and SG and A studies, Interest and R and D expense apportionment, etc.). Mike has also worked extensively on tax efficient foreign acquisition structuring and integration.

Michael has 28 years of international tax experience serving numerous US and foreign-based multinationals. From July 1990 to September 1991, Michael was on special assignment in the Firm’s New York office managing the US international tax desk. Michael has made frequent speeches and webcasts and has been an author on a variety of international tax subjects. He is also Adjunct Professor of the Masters level international tax course at The University of Akron.

Michael received his B.A. in Accounting, summa cum laude, in 1981 from the Ohio State University and graduated from the Ohio State University Law School in 1984.

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Tim Gerspacher

is a tax partner in PwC's Cleveland office with over 20 years experience, providing tax consulting and audit services to companies in a variety of industries. He regularly assists clients with general tax consulting matters, tax efficient structuring, international tax issues, and state and local tax issues. He has extensive experience in leading global tax transformation projects including the coordination of multiple teams, integration of data and software implementations.

Tim also works extensively with clients in the preparation of financial statements and their related tax and accounting issues. He also provides thought leadership and support to local practices in the tax accounting area as a member of the firm's National Tax Accounting Services team. Tim has conducted training and lectures on tax accounting related topics including IFRS readiness in local, regional and national settings including client and industry-based forums.

Tim's professional experience also includes six years in private industry as a tax director for one of the world's largest transportation companies.

Tim has undergraduate degrees in accounting and in finance from Washington State University, and a Master's degree in Taxation from the University of Washington. He is a licensed CPA in New York and Washington State.

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David B. Joranko

is a Partner in Ernst and Young’s National Tax Department and currently serves as the National Leader for the firm’s International Tax Compliance and Quantitative Consulting Services practice.

Based in Cleveland, Dave has over 27 years of experience assisting US multinational businesses with US tax planning and reporting related to their international operations.

Dave’s areas of focus include the US foreign tax credit, US export tax incentives, controlled foreign corporation and foreign branch calculations and cross-border structuring. Dave has also assisted clients in determining their US Production Activities Deduction under Section 199.

Dave has been a frequent speaker for the Council for International Tax Education, ATLAS, the Tax Executives Institute, and the FSC/DISC Tax Association. He authored the July 15, 1996 Tax Notes International article “A FSCful of Dollars: Maximizing FSC Benefits through Transaction Level Pricing” and the November 27, 2000 TNI article on the FSC Repeal and Extraterritorial Income Exclusion Act of 2000.

David holds a JD from The Ohio State University College of Law and a B.A. in Business Administration from Duke University. He is a CPA in Ohio, Illinois, New York and Georgia and is also a member of the Ohio Bar Association.

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Krishnan Chandrasekhar

is a partner in PwC’s Transfer Pricing practice in Chicago, focusing on transfer pricing issues for companies in the retail, industrial and consumer products, pharmaceutical, financial services, and technology sectors. Specifically in the context of the issues discussed in this RFP, he has worked on retailer mergers/integrations, brand and intellectual property licensing, franchise model planning and benchmarking, and Asian supply chain planning.

In terms of general project experience, Krishnan has been involved in restructuring and integration-related transfer pricing planning, cost sharing and related intangible asset valuation work, intercompany profit sharing and royalty analyses, services analyses, global documentation studies, and other related economic pricing studies.

Krishnan started with PwC in 2000 and his experience with the firm has included a tour with the PricewaterhouseCoopers London practice where he assisted European clients with similar issues. He has presented in various external forums including the PwC‘s Retail and Consumer Transfer Pricing Masters Series events, Tax Executives Institute seminars, the International Tax Forum, as well as PricewaterhouseCoopers' Financial Services Transfer Pricing Master Series events in Europe and the US.

Krishnan has a Bachelor of Science degree in Economics and Finance from the University of Indianapolis, and a Ph.D. in Economics from the University of Notre Dame.

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Monica Cohen-Dumani

is a partner of the PwC Swiss firm on assignment in New York and leads the Swiss tax desk there as well as the US team in Switzerland.

Monica has vast experience in international tax consulting and planning for multinational groups, including consultancy work in areas such as M and A, global business alignment restructurings and integrated structuring, international cross-border restructurings, such as holding and finance structures, including profit repatriation, trading, principal or IP company structures, headquarter moves to Switzerland including preparation, leading and negotiation of tax holidays and various necessary tax rulings in this respect and also redomestications. Her clients are mainly large US based multi-national groups active in the field of consumer goods, retail, industrial products as well as in the field of services .

Monica is a certified Swiss tax expert and holds a Masters in Law from Lausanne University. She is fluent in German, English, French and Italian.

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Matt Wallace

Matt Wallace is a director in PwC’s International Tax Services practice working from our Cleveland office. Prior to joining the Cleveland practice, Matt completed a rotation through PwC's National Tax office in Washington, D.C., where he worked with some of PwC's leading technical experts and thought leaders.

His experience ranges from value chain transformation and Asia principal and procurement company planning, tax optimization for both outbound and inbound companies, subpart F planning, foreign tax credit planning, and cross-border M and A, to inventory capitalization and federal tax compliance. Matt has extensive industry experience with industrial products companies, and is also part of PwC National Retail Specialist team.

Matt is a frequent speaker at regional and national conferences. He holds a BS from The Ohio State University and an MST from American University.

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Christopher S. McElroy

is a partner in Ernst and Young’s International Tax Services group with more than 23 years of experience in private and public accounting. Prior to re-joining Ernst and Young in December 2011, Chris spent the majority of his career in the International Tax Services group of the New York, Pittsburgh, and National Tax Offices of a national public accounting firm. During this time, he advised numerous Fortune 1000 clients in the manufacturing, media and pharmaceutical industries with respect to various domestic and cross-border transaction matters. His practice involves tax planning and analysis related to structuring international business operations, mergers and acquisitions, financing and repatriation planning, and the utilization of foreign tax credits. Chris holds a B.S. in Accounting from West Virginia University with a M.S. in Taxation from The College of William and Mary.

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Tom Bottomlee

is a principal in the International Tax Services group of Ernst and Young LLP’s National Tax Department, based in Chicago, Illinois. Tom advises multinational corporate clients on a broad range of both inbound and outbound international tax matters including cross-border mergers, acquisitions and divestures, post-acquisition integration, repatriation planning, and foreign tax credit planning.

Tom also advises private equity and real estate fund sponsors and fund investors in structuring their cross-border investments. Prior to joining Ernst and Young, Tom was a partner in an international law firm where he engaged in international tax planning and also served as lead tax counsel on a number of major M and A transactions. Tom was recognized as a leading tax lawyer by the Legal 500 and by Best Lawyers in America.

Tom received his B.S. in Business Administration from Indiana University Northwest and his J.D. from Northwestern University. Tom is a frequent speaker and writer on international tax and M and A tax topics. He is also a member of the American Bar Association’s Section of Taxation.

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David Fijol

David Fijol is a Director in the NTS Transfer Pricing practice and is currently located in PwC’s Washington, DC office. He will be relocating to PwC's Chicago office in early 2013. David joined PwC in September 2003, and has spent two years on secondment with PwC’s Dublin, Ireland transfer pricing practice. Prior to joining PwC, David worked for the Capital Group Companies in California and also had prior transfer pricing experience with Arthur Andersen in both Washington, DC and Atlanta.

David has worked on a variety of transfer pricing projects both in the United States and Ireland. David’s dispute resolution experience includes Advance Pricing Agreements, supporting Irish Revenue and the IRS in Competent Authority disputes, and audit defense. David also has experience in restructuring and planning projects and contemporaneous documentation both in the United States and Ireland. He has presented in various external forums as well as at PricewaterhouseCoopers' Retail and Consumer Transfer Pricing Master Series event.

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Dean Pontius

has been a Partner since 2006 and leads the International Tax Services group of PwC for the Cleveland, Pittsburgh, Buffalo and Rochester, NY markets. Although his experience covers a broad range of international tax issues, Dean specializes in assisting US based multinationals with US and foreign tax restructuring, IRS reporting issues regarding foreign investment, issues involving US foreign tax credits, and tax accounting for non-US investments.

Dean joined PwC in 1993 in Cleveland and also spent 1 1/2 years in the Firm's Washington National Tax Practice. In his current role with PwC, Dean primarily serves as the lead ITS partner for a diverse client base of primarily US-based public multinational corporations.

In addition to his client responsibilities, Dean is a frequent instructor of international tax classes for PricewaterhouseCoopers' training programs, various professional seminars, and serves on the International Tax Services Outbound Solutions National Team for PricewaterhouseCoopers. Dean is also a co-instructor for the US Tax and Transnational Operations course in the University of Akron's Masters of Taxation program.

Dean is a graduate of Manchester College (Indiana), where he received both his Bachelor of Science and Master of Arts in Accounting.

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Erik Rosenfeld

is a Partner in International Tax Services, in the Cleveland office of PwC. Erik has fourteen years of experience in corporate tax and eleven years concentrating on international tax consulting. During this time, Erik has worked with numerous multinational companies, predominantly US based manufacturers, to employ international holding company structures, enhance foreign tax credit utilization, navigate anti-deferral rules, and structure operations to minimize the worldwide effective tax rate.

Erik has also assisted many corporations in designing restructuring alternatives at the lowest tax cost, within the limitations of the reorganization provisions. From 2006 through 2008, Erik completed a tour at PwC's Washington National Tax Services practice. Erik received his B.S. in Accounting and Finance, summa cum laude, from Miami University in 1997. Erik is a licensed CPA with both the District of Columbia and Ohio Boards of Accountancy.