Roy is a Director within Deloitte's transfer pricing group, based in London, UK. Roy has fourteen years' experience working in international tax and transfer pricing.
Roy assists clients with all aspects of designing, implementing, maintaining and documenting transfer pricing policies, as well as defending those policies through tax audits and seeking agreement with authorities in advance or through mutual agreement procedures.
His particular focus is advising clients in relation to the transfer pricing of intangible assets, one of the most complex areas of taxation and one that is currently undergoing significant change. Roy also has a deep knowledge of overlapping areas such as exit taxes, withholding taxes, incentives and valuations, areas which are critical to understand in order to for transfer pricing advise in relation to intangible assets to be appropriately given.
Although he advises businesses of all sizes, Roy leads a team in London focused on advising privately owned groups (both corporates and partnerships).
Roy has written the intangibles chapter of one of the leading publications in the area of transfer pricing, Global Transfer Pricing: Principles and Practice (Second Edition), by John Henshall, as well as the transfer pricing sections of Ray: Partnership Taxation, by Alison Bond and Karen McNicholls. Roy has also published articles in relation to transfer pricing more generally in Bloomberg's BNA Transfer Pricing International Journal.
Roy is a qualified chartered accountant (ACA) and a qualified Chartered Tax Advisor (CTA), having gained both qualifications in 2006.