Tom is a partner with Ernst & Young’s International Transfer Pricing Services practice in Toronto and the Canadian Markets leader. From 2012 to 2014 Tom was the U.K. financial services transfer pricing leader. Tom has also, before joining private practice, served as a tax policy/public finance economist for the World Bank. Tom has more than 15 years of specialized transfer pricing experience. His experience on inter-company pricing covers documentation, tax planning from a supply chain perspective, permanent establishments, tax audits and CRA controversy, competent authority resolution and advance pricing agreements. Tom’s industry experience covers financial institutions (banking, asset management and insurance), industrial equipment manufacturing and distribution, pharmaceuticals, oil and gas, office machinery and equipment, chemicals, mining, and consumer electronics. Tom has more than five academic publications and more than 15 invited publications with the World Bank. A detailed publication list is available upon request.