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Transfer Pricing Associates, a leading independent provider of global transfer pricing valuation services, is joining forces with consultancies in Canada, Romania and Indonesia.

The accounting firm has found a successor to Danny Beeton as UK head of transfer pricing. Wendy Nicholls is joining immediately as a partner and head of transfer pricing. She was formerly with PricewaterhouseCoopers.

Kathrine Kimball, Richard Cooper and Deba Ghosh join the firm as vice presidents. Kimball joins the San Diego office from Ernst & Young, while Richard Cooper and Deba Ghosh are both new in the Chicago practice, joining from Houlihan Lokey Howard & Zukin. The practitioners have experience in all areas of transfer pricing including intercompany pricing, cross-border transactions, tax valuation and tax controversy resolution.

A former international tax partner of Ernst & Young has joined NERA Economic Consulting. Takashi Asayama is a tax and transfer pricing specialist and an experienced economic analyst of international tax issues for multinational Japanese companies. As well as working for Ernst & Young, he also was a partner of KPMG in Tokyo.

Ole Morten Huseby has joined Norwegian law firm Haavind as head of the firm's tax group. He joins the firm from DLA Piper's local practice. He covers all aspects of corporate tax but has specific focus and expertise in M&A, pensions and employee benefits. He is also the chairman of the Norwegian Bar Association's Permanent Tax Law Committee.

A five-strong tax team has left DLF Avocats in Paris to join Kramer Levin Naftalis & Frankel's office in the same city. Rémi Dhonneur, who will become a partner, Philippe Mauduit, who joins as counsel, two associates and one other lawyer have made the move.

Gonçalo Falcão has joined Thompson & Knight as a partner in the tax practice in Rio de Janeiro. His international tax specialty is representing clients throughout Africa, including with petroleum tax assessments in Angola, and in setting up business structures in Angola and Mozambique.

Heather Maloy has been appointed commissioner of the Large and Mid-Size Business division of the Internal Revenue Service in the US. She joins from law firm Skadden Arps Slate Meagher & Flom.

Vincent Oratore has joined Ernst & Young in London as a partner in international tax services. He will be part of the financial services tax group, where he will advise clients on the tax implications of capital market transactions. Oratore was most recently managing director at Banque AIG in charge of US and foreign tax paid, cross-border transactions and dividends received deductions. He is the deputy president of the Chartered Institute of Taxation and is a qualified solicitor.

A few years ago the Chilean IRS referred to the application of its authority to assess a transaction under article 64 of the Chilean Tax Code where a foreign company is involved in a reorganisation process.