Kerwin Chung, Deloitte US, is a managing principal in Washington National Tax Office, and leader of the firm's National Advance Pricing Agreement (APA) and Mutual Agreement Procedure (MAP) Group. Kerwin has more than 20 years of transfer pricing experience, focusing on APAs, MAP, planning, examinations, and Customs matters. His clients include U.S. and foreign-based multinationals in numerous industries, including apparel, automotive, biotech, chemicals, computers, electronics, energy, food and beverage, industrial machinery, internet, logistics, office products, pharmaceuticals, professional services, publishing, semiconductors, software, and telecommunications.
Kerwin's practice has involved complex transfer pricing issues, including bilateral APAs, rollbacks, and competent authority representations with respect to inbound and outbound intercompany license transactions for clients in several industries.
Kerwin has coauthored numerous publications, including "Seeking Efficiencies in the New IRS APA and MAP Programmes," International Tax Review (November 2011); "Competently Negotiating the US Competent Authority Process," 59 Tax Executive No. 3, p. 257 (May/June 2007); and Transfer Pricing Rules and Compliance Handbook, (CCH 2006).
Kerwin has been included in the Euromoney/Legal Media Group's Guide to the World's Leading Transfer Pricing Advisers since 2002. He is an active member of the ABA Tax Section Transfer Pricing Committee, having moderated a panel on transfer pricing down economy issues in 2009 and presented on a panel discussing the IRS APA program in 2011.
- JD (Cum Laude), Harvard Law School
- BBA (Accounting and Real Estate), University of Hawaii
- New York and the District of Columbia