Marcela Cortes is a Transfer Pricing Principal based in the Charlotte office of PricewaterhouseCoopers LLP. With more than 20 years of experience working in Canada and several U.S. cities including, New York, Boston, Greenville, Miami and Charlotte, she has served clients in a variety of industry sectors including Aerospace, Biotechnology, Entertainment, Industrial, Pharmaceutical, Oil and Gas, Semiconductor, Software, and Telecommunications industries. Marcela has assisted large multi-national companies with a variety of transfer pricing and business valuation issues. Specifically, Marcela has focused on transfer pricing planning, supply chain optimization, intangible asset planning, and business restructuring. In her role she has worked with cross functional teams including professional advisors in the areas of international tax, U.S. tax, management consulting, and law to identify and implement practical, value-added solutions to complex business issues. Marcela has assisted clients dealing with a wide range of transfer pricing controversy and dispute resolution issues including Internal Revenue Service audit defense, foreign tax authority audit defense, and Advanced Pricing Agreements.