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Stanley J Hales, Ph.D

Tax Principal/Transfer Pricing

PricewaterhouseCoopers LLP
San Francisco, California, USA

Public Accounting Firm - Big Four

Professional Summary

Stan is a principal in the financial services transfer pricing group and a senior Ph.D. credentialed economist based in the San Francisco office of PricewaterhouseCoopers L.L.P with 16 years of transfer pricing experience. Stan advises multinational and multi-state companies on solutions to transfer pricing and tax related valuation issues, with focus on the financial services industry. His diverse international experience covers the three primary transfer pricing services areas: (i) documentation studies; (ii) global structuring; and (iii) dispute resolution in tax audits. The transfer pricing documentation and planning studies include the preparation of analyses related to various intercompany fees, insurance premia, commissions, credit spreads, guarantees, interest rates, as well as royalty modelling and cost sharing analyses related to intangible property, and cost allocation studies. His audit defence experience has involved defending clients in IRS Field Exams and Appeals meetings; preparing Mutual Agreement Procedure submissions to the IRS, the ATO while on a 2 year secondment in Australia, and Japanese NTA; preparing rebuttal papers concerning proposed tax adjustments; audit settlement negotiations with the IRS, NTA and ATO regarding transfer pricing audits; and negotiating Advanced Pricing Agreements with revenue authorities. Relevant tax treaty experience involves the application of the OECD reports on global trading of financial instruments and the Allocation of Income to Permanent Establishments to taxpayers operating global dealing operations in branch form.

Stan's clients include real estate investment trusts, investment managers, venture capital firms, insurance companies, brokerage firms, investment banks, commercial banks, trading companies, finance companies, automobile finance companies, as well as technology, media, and pharmaceutical companies.

Stan taught university level courses in economics, statistics, money and banking and transfer pricing. He was a doctoral fellow at the Rheinische Friedrich-Wilhelms-Universität Bonn and earned M.A. and Ph.D. degrees in Economics, Ohio State University of Columbus, Ohio USA, with primary focus on the valuation of foreign currency futures options.

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Languages

  • English

Website

pwc.com

Experience

PricewaterhouseCoopers LLP
San Francisco, California, USA 94111
Tax Principal/Transfer Pricing
Public Accounting Firm - Big Four
1997 - Present
San Francisco Transfer Pricing Group Leader
West Region Financial Services Transfer Pricing Leader
The Ohio State University
Columbus, Ohio, USA
Professors Assistant
University/Academic Institution
1991 - 1997
Graduate Student and Teaching Assistant in the Economics Department

Education

PhD, Economics 1997
The Ohio State University
Columbus, California, United States
BS, Chemistry 1989
John Carroll University
University Heights, Ohio, United States
Deans List

Associations and Societies

  • American Bar Association - Section of Taxation

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