Transfer pricing professionals for financial services

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Partner: Teruyuki Takahashi

Partner: Teruyuki Takahashi

Teruyuki Takahashi joined PwC Singapore in October 1993. After entering PwC Tax Japan in May 2002, Mr. Takahashi has had extensive experience in advising on bilateral advance pricing arrangements (APAs) with various countries, such as U.S., Australia, Switzerland, Korea, Canada and China. In addition, Mr. Takahashi has been heavily involved in transfer pricing audits, planning projects and risk assessments for various industries, including financial services. Mr. Takahashi is a Singapore Certified Public Accountant.

Ryann Thomas

Partner: Ryann Thomas

Since she joined PwC Tax Japan in 2001, Ryann has worked exclusively in the transfer pricing area, assisting both inbound and outbound multinational corporations with transfer pricing audit defense, APAs and documentation for Global Trading (Spot Deals, Derivatives), Asset Management (Traditional, Alternative) and Investment Banking (Underwriting, M&A). Prior to coming to Japan, Ryann worked as a barrister and solicitor in commercial and private litigation in New Zealand. Ryann is currently Treasurer for the Australian & New Zealand Chamber of Commerce in Japan. Ryann is a graduate of the University of Auckland (majors in law and commerce) as well as Massey University (major in Japanese), and has been admitted to the bar of the High Court of New Zealand.

Naoki Hayakawa

Partner: Naoki Hayakawa

Mr. Hayakawa began transfer pricing with one of the Big Four accounting firms in 2003. Since that time, he has been involved in various transfer pricing-related advisory work, including documentation, planning, audit controversies, APAs, and advisory on competent authority matters for various outbound and inbound clients. Mr. Hayakawa was also seconded to New York during 2008 and 2009, during which time he focused on various financial services-related transfer pricing issues, both for U.S. and Japanese- based financial services clients. Mr. Hayakawa joined PwC Tax Japan in April, 2011. In that role, he will continue to focus on transfer pricing for financial services clients. Mr. Hayakawa has been a US Certified Public Accountant in the State of California since 2002.