Tax Advisers - Deloitte

United States
Mark Nehoray
Deloitte Tax LLP
350 South Grand Avenue, Suite 200
Los Angeles, CA 90071
US
Tel: (1) 213 688 4104
Email: mnehoray@deloitte.com
Website: www.deloitte.com
Mark Nehoray is a senior partner in the Los Angeles office of Deloitte and the partnerin-charge
of transfer pricing services for the Pacific Southwest.
He has been consistently recognized by International Tax Review as one of the leading
transfer pricing advisers in the United States and by Euromoney Legal Media Group as
one of the world’s leading transfer pricing advisers.
Mr Nehoray has over 25 years of public accounting and private industry experience,
primarily in the international tax and transfer pricing areas. He consults with
multinational clients on cross-border transactions, assists multinational companies with
transfer pricing studies, and consults with clients on restructuring foreign royalties and
other foreign income streams. Mr Nehoray led the team that successfully negotiated
Mexico’s first ever transfer pricing ruling.
Mr Nehoray is the transfer pricing advisor to three of the world’s largest multinationals,
and over the past 15 years has conducted a significant number of transfer pricing studies
in a variety of industry sectors. These projects have included both defensive work with
respect to on-going IRS audits and competent authority assistance, as well as planning
studies and APAs. Some of these projects have involved the restructuring of a US
company to minimize US federal, state and foreign income taxes, and US and foreign
customs duties. Over the past 10 years, he has been responsible for the firm’s largest APA.
Since 2002, Mr Nehoray has been the executive producer and the host of Deloitte’s
Transfer Pricing Dbriefs, a monthly Internet programme. He is a frequent speaker at
US transfer pricing conferences sponsored by CITE, Tax Executives Institute, and
California Society of CPAs. He has also served as a transfer-pricing instructor at the
firm’s various national and international tax training programs and has authored
several articles and publications on transfer pricing and tax strategy.
He has a bachelor’s degree in business administration from the University of Southern
California and a master’s degree in business taxation from the University of Southern
California.
288 Guide to the World’s Leading Tax Advisers