Mac Calva is a Transfer Tricing Principal in the New York office. He is the Financial Services Transfer Pricing Leader in the East Region and the U.S. Asset Management Transfer Pricing Leader for PwC. He has worked in the transfer pricing field for over 20 years.
He has been involved and supervised many transfer pricing studies on different industries, and submitted Advanced Pricing Agreements ("APAs") to the tax authorities for clients. On this field, he successfully negotiated in Mexico several APAs, and he has been involved as well in several bilateral APA filings between Mexico and the US.
As a leader of the Financial Services Transfer Pricing Team at PwC, he advises clients on financial transactions like loans, financial guarantees and other financial instruments designed to transfer risks between entities, and in general, firms doing business in the Financial Services Industry on an International or Global basis. Mac has assisted a number of banks, insurance companies, hedge funds and private equity firms in developing transfer pricing methodologies that are consistent with international guidelines and local regulations, preparing documentation required to support those methodologies, and involved in different due diligence projects as part of prospective mergers and acquisitions.
Mac works with several PwC offices around the world assisting clients coordinating the implementation of global transfer pricing methodologies and compliance with local rules.
He has taken part as a speaker on transfer pricing issues, in several conferences with clients and specific Associations and is a regular contributor of transfer pricing related articles in several publications.
Mac holds a Masters in Business Administration ("MBA") from Yale University, where he concentrated in Finance. He also holds a Public Accountant degree from the Instituto Tecnologico Autonomo de Mexico ("ITAM") where he graduated with honors, and an
Econometrics Diploma from the same institution.