Transfer Pricing Economist and Tax Partner
Stan Hales is a transfer pricing economist and tax partner in the Deloitte Sydney Australia office. With over 25 years of experience in Australia, the USA, and Brazil, he specializes in cross border transfer pricing of transactions between related parties. His years of experience in the insurance industry include tax valuation, insurance premium and expense ratio/combined ratio benchmarking, reinsurance return analyses, transfer pricing controversy, negotiations of advance pricing agreements with revenue authorities, and transfer pricing documentation. Over the years, he published articles covering transfer pricing topics in the International Tax Review, BNA Transfer Pricing International Journal, Tax Management International Journal, Euromoney, Management Issues, and other channels. Stan also authored comments to tax and transfer pricing legislation and/or guidance and draft rulings submitted to the Internal Revenue Service, the Australian Tax Office, and the OECD.
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 MA and PhD degrees in Economics from The Ohio State University of Columbus, Ohio, USA, with a primary focus on the valuation of foreign currency futures options.