Philip J. Bergquist, C.P.A., J.D., LL.M., is an international tax attorney with 30 years of experience in both the public and private sectors, and is the founder of Bergquist & Rossi, P.C., a 10 person international tax law and transfer pricing practice. Mr. Bergquist formerly was the Central Sector Partner-in-Charge of Transfer Pricing services for Deloitte & Touche LLP (1996-2003) and was Senior Tax Counsel at Apple Computer, Inc. (1989-2006) where he led the team that negotiated and implemented the world’s first advance pricing agreement (“APA”) and the first Tax Court arbitration case. Mr. Bergquist has written and spoken extensively on transfer pricing and APAs worldwide