Charles is a Toronto-based transfer pricing partner with PricewaterhouseCoopers LLP.
He has managed transfer pricing projects for a wide range of clients in such industries as oil and gas, automotive, software and pharmaceuticals. His broad transfer pricing experience includes global profit alignment, cross-border tax planning, audit defence, advanced pricing agreements and documentation studies covering tangible goods pricing, royalties, group services and cost-sharing analyses.
Prior to joining PricewaterhouseCoopers in 1997, Charles had a successful 16-year career with the Canada Revenue Agency (CRA) as a senior international tax auditor, reviewing and negotiating advance pricing agreements and resolving double taxation cases with Canada’s treaty partners.
In addition, he was a valued member of the International Tax Directorate in Ottawa. Charles was the CRA’s main representative to the Department of Finance in relation to the revision of transfer pricing legislation, and a major contributor to the revision of Information Circular 87-2 on International Transfer Pricing.
At the Organisation for Economic Co-operation and Development (OECD) Working Party #6, he represented the CRA, providing assistance with and input on the redrafting of the OECD’s transfer pricing guidelines.
Charles spent seven years in the PricewaterhouseCoopers Montreal office and five years in the Calgary office prior to spending two years in the Toronto office.
Charles has appeared in the Guide to the World’s Leading Transfer Pricing Advisers since 2003. He is listed in the Legal Media’s world’s finest transfer pricing advisers and has been recognized as a leading transfer pricing practitioner in The Experts Guide – the world’s finest advisers chosen by their peers.