Jonathan is a partner with Ernst & Young based in Singapore. Before entering private practice in 2004, Jonathan has served as a tax policy advisor for the Canadian Ministry of Finance. Jonathan has more than 20 years of transfer pricing experience in Singapore, China and Canada. Jonathan’s transfer pricing experience includes advising clients on global transfer pricing compliance requirements, transfer pricing controversies, advance pricing arrangements, operating model effectiveness, shared services centers, centralized procurement strategies and intellectual property tax planning in Asia and North America. Jonathan has extensive experience in the development and implementation of transfer pricing policies, the preparation of Country-by-Country reports and global transfer pricing documentation studies involving intercompany sales of goods, provision of services, financing and licensing of intangible properties. Jonathan also specializes in intercompany treasury transactions including loan, financial and performance guarantee fee and factoring transactions. Jonathan has worked for numerous clients over the years in a variety of industries including apparel, automotive, chemical products, commodity trading, consumer products, engineering procurement and construction (EP&C), electronics, financial institutions, oil and gas, real estate, shipping and logistics and telecommunication.Jonathan is a CFA chartholder and has a master degree in economics from Queen’s University in Ontario, Canada. He is a member of the CFA Institute.