Transfer Pricing Aggie Student Profile Book (May 2016) highlights seven students who have taken my Transfer Pricing course and are currently on the market looking for either an internship or full-time placement in transfer pricing or a related career such as international taxation, data analysis or valuation.

My 14-week (42-hours) Transfer Pricing course is a demanding graduate seminar. We read the most recent professional and scholarly work on transfer pricing in addition to studying and dissecting the IRS Section 482 Regulations and the OECD Transfer Pricing Guidelines. The textbook is Cole and Byrnes, A Practical Guide to US Transfer Pricing (2015, Lexis Nexis). We review well-known transfer pricing cases and past exams for the ADIT Transfer Pricing Certificate, and the students are tested weekly on class materials. Team assignments using Bureau van Dijk’s Transfer Pricing Catalyst, Thomson Reuters OneSource Transfer Pricing Documenter, and ktMINE’s Royalty Rate Finder are course requirements. This semester, we have team projects on country-by-country reporting, preparing a contemporaneous documentation package, and the valuation of intangibles. Students also practice their interviewing and writing skills by interviewing and writing a term paper on a senior transfer pricing professional. My students are therefore well prepared to start their career path in the transfer pricing world.

More than 200 graduate students have studied transfer pricing with me since 2007 and nearly 100 students have accepted transfer pricing placements. I hope that this group of students will also find success in this career. Each student has signed a FERPA release form, allowing public release of his or her information for purposes of job placement.

If your firm is interested in interviewing one or more of these students, please contact them directly using the email or LinkedIn information on the student’s profile page.

Questions about the Profile Book or transfer pricing at Texas A&M University can be directed to me at leden@tamu.edu.The course syllabus and other information about the transfer pricing program at Texas A&M are available for download from my website at http://www.voxprof.com and my LinkedIn page.

Lorraine Eden, PhDProfessor of Management, Texas A&M University College Station, TX 77843-4221 USA 24 May 2016 www.linkedin.com/in/transferpricingaggies

Ms. Oreoluwa Atobatele TAMU Degree: Master of Science Grad: May 2016 GPA: 3.4 Major/Track: Financial Economics

Existing Degrees and Certifications Degree: Bachelor of Science Major/Dept.: Economics University: Redeemer’s University Nigeria Year: 2013 Courses/Areas of Expertise

Transfer Pricing: International Transfer Pricing (Spring 2016).

Accounting: Financial Statement Analysis, Financial Accounting.

Economics: Microeconomic Theory, Macroeconomic Theory, Economics of Multinationals, Petroleum and Energy Economics, International Economics, Mathematical Economics.

Finance: Financial Management, Investment Management, International Finance.

International Business: International Business Policy.

Statistics/Econometrics: Econometric Methods, Economic Analytics, Economic Forecasting.

Software Proficiency: Thomson Reuters ONESOURCE (Spring 2016), ktMINE Transfer Pricing Royalty Software (Spring 2016), SAS, R, STATA, Microsoft Office.

Language: Fluent in written and spoken English, French and Yoruba.

Other Skills: Research, Spreadsheet Construction and Data Analysis, Technical Writing, Document Formatting.

Prior/Current Work Experience

Spring 2016: Research Assistant, Texas A&M University. Effectively mentored undergraduate researchers. Gained mentoring and management skills.

2013-2014: Teaching Assistant at Army Senior School, Lagos, Nigeria. Effectively utilized interpersonal skills in tutoring students in algebra and geometry. Proactively provided ongoing feedback regarding course grades, and student performance. Led the planning and implementation of a highly successful library and tutoring project that was aimed at promoting the standard of education at the school.

Summer 2011: Accounting Intern at Pharma-Deko PLC, Nigeria. Computed account data entry into accounting systems, reconciled bank balance sheet accounts, performed invoice/payroll processing, cash flow documentation, and created ad-hoc reports. Managed monthly close and financial statement preparation. Prepared and managed internal audit work papers pertinent to audit’s coverage and findings.

Other Relevant Experience

Executed class simulations of transfer pricing projects, including simulations of country by country reporting of revenues, profits, taxes paid and certain measures of economic activity (Spring 2016).

Conducted market investment project and undertook in-depth company, industry and market research (Spring 2016).

Worked with research teams and displayed my understanding of problems, my ability to gather needed data and report findings clearly and succinctly and successfully explain the economic intuition of analyses (Spring 2015).

Led the planning and implementation of a highly successful library and tutoring project at Army Senior School that was aimed at promoting the standard of education (Summer 2014).

Honors and Awards

Corporate Social Responsibility Award by Lagos State Ministry of Education, Nigeria (03/2015)

Certificate of Merit Award for dedication of service at Army Senior School, Lagos, Nigeria (07/2014)

Winner Inter-Collegiate Debate & Literary Competition (02/2013) Nationality/Visa Status: Nigeria/ F1 Visa (Qualified for three year OPT) Prefer Transfer Pricing Internship or Full Time Position: Full time Preferred start date: Summer/Fall 2016 Preferred Locations: USA, International Locations Email: ore.atobatele@gmail.com LinkedIn: https://www.linkedin.com/in/oreoluwaatobatele

Ms. Sibei (Rebecca) Liu Degree: Master of Science in Economics Expected Graduation: May 2016 Major/Track: Economics/Financial Econometrics Current GPA: 3.8 Nationality/Visa Status: China/ F-1 (STEM eligible for 3 years of OPT)

Academic Background • Bachelor of Management| GPA:3.6| Financial Management| Southwestern University of Finance and Economics,

Chengdu, China|2014 • Exchange Student | Department of Business and Economics| University of Jyvaskyla, Finland| 2013-2014 Courses • Transfer Pricing/Tax: International Transfer Pricing (5/16) • Accounting: Financial Management, Financial Statement Analysis, Accounting Concepts & Procedures I • Economics: Microeconomics Theory, Economics Analytics, Mathematics Economics • Finance: Investment Management • Statistics/Econometrics: Economic Forecasting, Financial Econometrics, Statistical Computations Areas of Expertise • Software Proficiency: MS Office Suite, MS Excel , SAS, R • English Writing/Oral Proficiency: Fluent • Other Languages: Mandarin Chinese (Native Proficiency) • Certification CFA level II Candidate • Other Skills: Research, Technical writing, Document formatting

Prior/Current Work Experience • Commercial Banking Intern at China CITIC Bank in Chengdu, China. Managed a variety of customer transactions

including overseas remittance, e-banking registrations and general visa consulting services. Organized several marketing events to target high net worth clients. Sold over 3 million RMB (equivalent to approximately 500, 000 USD) worth of financial products. (Summer 2015)

• Account Management Intern at Industrial Bank in Chengdu, China. Visited existing clients and collected data on customer satisfaction with bank products (POS terminal, credit cards). Prepared and negotiated discount agreements for bank customers with local businesses. (Summer 2014)

• Auditing Assistant Intern at Sichuan Zhongxin Hengde Accounting Co. in Chengdu, China. Collected data from clients and prepared auditing working papers used in annual reports. (2012-2013)

Other Relevant Experience • Event Coordinator Officer at Econ-Aggies Career Association. (2015-present) Conducted three career workshops

with former graduate students and industry professionals. • Business Interpretation Volunteer at Fortune Global Forum. (June, 2013) Honors and Awards • Department of Economics Competitive Scholarships (2015),The State Scholarship (2013-2014), Excellent Academic

Performance Scholarship (2012-2013)

Looking for Transfer Pricing Internship or Full Time Position: Internship, Full time Preferred start date: June 2016 Preferred Locations: USA, International Opportunities Email: liusibei@tamu.edu Phone Number: (979)255-4126 LinkedIn: https://www.linkedin.com/in/sibeiliu

Mr. Phillip Muguhu Degree: Master of Science Graduation: May 2016 Major/Track: Finance Nationality/ Visa Status: Zimbabwe/ F-1

Academic Background • Bachelor of Science in Mathematics | Wiley College | May 2015

Areas of Expertise • Transfer Pricing: International Transfer Pricing (12/15) • Accounting: Financial Accounting (12/15), Contemporary Tax Topics (05/16) • Economics: Microeconomics (12/15), Macroeconomics (05/16), Introduction to Microeconomics and introduction to

macroeconomics • Finance: Investments (12/15), Corporate Finance (12/15), Corporate Valuation (05/16), Fixed Income Analysis

(05/16) • Statistics: Calculus based probability and statistics • Other Relevant Courses: Multivariable- Calculus, Investments (12/15) • Software Proficiency: Visual Basic applications • English Writing/Oral Proficiency: Full Professional Proficiency • Other Languages: Proficient in Shona • Other Skills: Bloomberg Certification

Prior Experience Hill College, May 2014- August 2014

• Developed a tracking and analysis system for more than 150 donors and $500,000 in donations made each year which were then used for scholarships and on-campus student activities.

• Successfully surveyed how different donors wanted to be approached and the frequency of the solicitations • Constructed a proposal on how the institution could increase its enrollment by at least 200 students

ENACTUS (Students in Free Enterprise)

• Oversaw the adjusting of an insufficient budget so as to meet the labor and equipment needs of a project • Implemented the budget restrictions mapped out for projects.

Honors and Awards • Wiley College President’s List (2014), Wiley College Jazz Band Full Tuition Award (2013-2015), Mays Stem to Stocks

Scholarship (2015), Texas A&M Graduate Competitive Scholarship (2015), Certified by the Associated Board of the Royal Schools of Music in Vocals, Piano, Saxophone and Theory of Music (2008-2011)

Looking for: Transfer Pricing Internship or Full Time Position Preferred start date: June 2016 Preferred Locations: Flexible and open to international opportunities

Email: pmuguhu@tamu.edu Phone Number: (817) 849-0491 LinkedIn: https://www.linkedin.com/in/phillipmuguhu

Ms.ShuwenTan

Degree:MasterofScienceinEconomicsExpectedGraduation:May2016

Major/Track:FinancialEconometricsGPA:3.5

Nationality/VisaStatus:China/F-1Visa(STEMmajor,3yearsOPT)

AcademicBackground

• BachelorofManagement,InternationalAccounting|CapitalUniversityofEconomicsandBusiness|Jun2014

Courses• TransferPricing/Tax:InternationalTransferPricing,TaxLaw,TaxPlanning• Accounting:FinancialAccounting,FinancialStmtAnalysis,ManagementAccounting,AccountingTheory,Audit• Economics:Microeconomics,Macroeconomics,StrategyofMultinationalCorporations• Statistics/Econometrics:Statistics,Econometrics,EconomicForecasting,EconomicAnalytics• Finance:CorporateFinance,FinancialManagement,AssetsValuation,PublicFinance• OtherRelevantCourses:InternationalFinance,InternationalTrade,CorporateStrategyandRiskManagement,

ManagementInformationSystems,ApplicationoftheDatabase

AreasofExpertise• CPAcandidateandabouttopassFARASAP.• SoftwareProficiency:AdvancedExcel,SharePoint,SAS,Eviews,MicrosoftOffice,Point(loansoftware)• EnglishWriting/OralProficiency:Fluent• OtherSkills:FamiliarwithGAAP,knowledgeaboutfinancialstatementandtaxregulations,PPTPresentation,

Writingworkingreportsandacademicarticles,TranslatingbetweenEnglishandChinese

WorkExperience• CreditAnalystforAustinFirstMortgageinAustin,Texas5/1Orderedclosingdocumentsandcalledtotitlecompanies,banksandinsurancecompanies.AndUtilizedsoftwarePOINTtosentloanpackagesandcommunicatedwithclients.• AccountingInternforFurmaniteinHouston,Texas6/15-8/15PickedupSharePointlisttoorganizethefirm’sfacilityleasedatabase.TrainedthenewemployeetousetheSharePointlist.UsedVLOOKUPtoexaminethemismatchofthegeneralledgerandprocessedtheleasedatainExcel.UtilizedExceltoreconcilethemonthlyrentofproperties.Reviewedalargenumberofcontractsandelectedtheaccountpayableinformation.Wroteworkingreportsandaddeddetailedprocessesaftereveryproject.• TaxationInternforErnst&YounginBeijing,China7/12-8/12ParticipatedintheworkinggroupofCiscoSystem.Checkedinvoicenumbersandworkingpapertomakesuretheincomeofclientsinordertodeterminetheirtaxamount.TranslatedthetrademarkauthorizationletterandpresentedtheoutlinetocoworkersinPPT.• AuditInternforPetroleumPipelineCorporationinChina5/14-6/14Utilizedauditsoftwaretodoauditpaperandestablishedtheauditworkingpaper.

OtherRelevantExperience9/12

• CaseAnalysisCompetitionheldbyHongKongSocietyofAccountantsAsateamleader,utilizedtheEXCELtoworkoutcashflowstatementandsuggestedstrategicplanningforthecompany.PerformedSWOTanalysis,Porter’sFiveForcesandFinancialRatioAnalysis.Undertookin-depthmarketresearchforthecasefirm.Assignedtaskstoteammatesaccordingtotheirdifferentabilitytomaximizeefficiency.

LookingforTransferPricingInternshiporFullTime:FulltimePreferredstartdate:AnytimePreferredLocation:flexibleandopentoanywhereintheUSEmail:tan1466@tamu.edu LinkedIn: https://www.linkedin.com/in/shuwentan

Mr.UsamaZafarDegree:MasterofPublicAdministrationExpectedGraduation:05/2017Major/Track:PublicPolicyAnalysisGPA:3.75Nationality/VisaStatus:Pakistani/F-1,PermanentResidentofJapan

AcademicBackground• BachelorofScience(Honors),Economics&Mathematics|LahoreUniversityofManagementSciences|2011Courses• TransferPricing/Tax:InternationalTransferPricing• Accounting:PrinciplesofFinancialAccounting.• Economics:EconomicAnalysis,InternationalTradePolicy,Microeconomics-I,Microeconomics-II,Macroeconomics-I,

Macroeconomics-II,IntroductiontoGameTheory,DevelopmentEconomics,DevelopmentEconomicTheory,MonetaryTheory&Policy.

• Finance:FinancialStatementAnalysis,PublicFinance,EconomicsofInvestment&Finance• Statistics/Econometrics:QuantitativeMethods-I,QuantitativeMethods-II,Statistics,Econometrics.AreasofExpertise• SoftwareProficiency:MSOffice,STATA,ThomsonReutersONESOURCE,KtMINERoyaltyRateFinder.• EnglishWriting/OralProficiency:Fluent• OtherLanguages:Urdu(Native),Hindi(Fluent),Japanese(Conversational)• Otherskills:Research,TechnicalWriting,Copyediting,NewsWriting,DocumentFormatting,DataAnalysisWorkExperience• 2014-2015:SeniorProgramOfficer,Free&FairElectionNetwork(Islamabad,Pakistan)–Helpedimplementalarge-

scaleEU-fundedprojectoncitizenoversightoffederalandprovinciallegislatures.Maintainedahealthyflowofcommunicationbetweenreportwriters,fieldobserversanddataanalysts.Wrotedailyfactsheets,sessionreportsandannualreportsonparliamentaryproceedingsandoutput.

• 2013-2014:ReportEditor,Free&FairElectionNetwork(Islamabad,Pakistan)–Analyzedlargesetsofdataand

convertedmeaningfulinformationintopublishedreports.Ledateamofsixreportwritersworkingsimultaneouslyonmultiplereportsanddatasets.Editedvastamountofcontentforfactual,grammaticalandstylisticerrors.

• 2012-2013:ReportWriter,Free&FairElectionNetwork(Islamabad,Pakistan)–Preparedobservationreports,newsletters,pressreleasesandadvocacymaterialforsubscribers,mediaorganizationsandgovernmentinstitutions.

• 2011-2012:SubEditor,TheExpressTribune(Islamabad,Pakistan)–Workedinateam-basedenvironmentto

preparefinalcopiesofthenewspaper.Metdailydeadlinesbydevelopingandeditingnewsarticleswithspeed,styleandaccuracy.Ensuredeverynewsitemwasfactuallycorrectandconsistentwiththein-housestyleguide.

HonorsandAwards• 104thU.S.Congress–GeorgeH.W.BushFellowship. • 100%meritscholarshipinGCEA-levels. • Highachievers’awardforGCEO-levels. LookingforTransferPricingInternshiporFullTimePosition:Internship Preferredstartdate:Summer/Fall2016PreferredLocations:UnitedStates,opentointernationalopportunitiesEmail:usamazafar@gmail.comPhoneNumber:469-571-6122 LinkedIn:https://pk.linkedin.com/in/zafarusama

Ms. Jiaojiao (Jill) Zhang TAMU Degree: Master of Science of Economics Expected Graduation: May 2016 Major/Track: Financial Econometrics Current GPA: 3.42 Degrees: Bachelor of Management, Financial Management, Shanghai Business School, 2013. GPA: 3.3 Courses

• Transfer Pricing and Tax: Transfer Pricing, Chinese Tax • Accounting: Financial Corporation Accounting, Financial Statement Analysis, Cost Accounting • Economics: Microeconomics, Macroeconomics • Finance: Investment Management, Corporate Finance • International Business: International Finance • Statistics/Econometrics: Financial Econometrics, STAT in Research, Economic Foresting, Economic Analytics Areas of Expertise • Software Proficiency: SAS,R, Excel, Stata, JMP, Microsoft Office • English Writing/Oral Proficiency: English(fluent) Chinese (Native) • Other Skills: Leadership, Teamwork, Communication • Certification: SAS Base programmer, candidate of ADIT(the Advanced Diploma in International Taxation)

Work Experience • Business Intern, China Telecom Americas Corporation| Texas |September 2015-May 2016

Sold 95 (20% new Chinese students) SIM cards and kept connected to customers; Found problems and solutions through feedback and updated reports to manager; Changed sales plan according to different products

• Student worker, Student Computing Center| Texas A&M University| June 2015-May 2016 Assisted customers with Microsoft office, password changes, answering phones, troubleshooting PC problems

• President, Chinese Students and Scholars Association| Texas A&M University |April 2015-April 2016 Contacted the director of International Student Service to collect 1800 Chinese Students’ emails and guided the directors in CSSA to organize the content of newsletter; Improved negotiation skills with the managers of T-Mobile, Verizon, Campus View and China Telecom Corporation to get 10000 dollar sponsorship; Selected and guided 11 principals to organize 100 upcoming students Q&A meeting in 5 cities of China and hosted the Mid-Autumn Festival(400 audiences) at TAMU; Set up rules to access the directors’ behavior and focused on details; Contacted 8 companies and hosted a Career Fair to Chinese Students.

• Accountant intern,57 Degrees Hunan Restaurant Management Company |Shanghai, China |July 2013-August 2013 Ensured proper control internal controls in the collecting receipts and cash withdraws for expense reimbursement process; Summarized and ensured proper recording into journal entry and Balance Sheet and reported tax to tax department on monthly basis; Actively assisted internal auditors to perform physical inventory observation

• Intern, Zurich Life Insurance |Hong Kong, China| February 2012-March 2012 Led 10 teammates to design the best insurance plan through intensive research and market analysis over the income data Enhanced skills of using EXCEL and PPT in presenting research result to manager

Other Relevant Experience • Indian students and Chinese students Survey |Texas A&M University |July-December 2015

Initiated data analysis by STATA and EXCEL; independently negotiated with Indian Graduate Students Association to collect data and contacted sociology professors to make questionnaire and achieved participation from 150 students; improved writing skills by completing the report

Honors and Awards

• Outstanding Graduate student in Shanghai Business School (2013); Academic Scholarship (2010,2011, 2012&2013); Social Work Scholarship (2010, 2011, 2012&2013)

Preferred start date: July 2016 Preferred Locations: Open to any location, including international Email:laurazjj@gmail.com Phone Number: 979-422-4003 LinkedIn: https://www.linkedin.com/in/jiaojiaozhang

Ms. Jiayue Zhuo TAMU Degree: Master of Economics Expected Graduation: May 2016 Major/Track: Economics & Econometrics

Nationality/Visa-Status：Chinese/F-1 Visa . Academic Background Degree: Master of Science, Economics | GPA 3.75|Texas A&M University | May 2016

Degree: Bachelor of Business Administration, Accounting |GPA 3.80|Beijing Language and Culture University| May 2014

Courses/Areas of Expertise

Transfer Pricing: International Transfer Pricing(12/15)

Accounting: Financial Statement Analysis(12/15) Intermedia Financial Accounting Advanced Financial Accounting Economics: Foundation of Microeconomic Theory Macroeconomics

Finance: Financial Management Investment Management

International Business: ECON of Multinational Firm International Trade and Settlement

Statistics/Econometrics: Economic Forecasting Financial Econometrics Econometric Analytics

Tax: Taxation Law

Other Relevant Courses: Auditing

Software Proficiency: SAS, R, MINITAB, C++, EXCEL

English Writing/Oral Proficiency: Advanced

Other Languages: Mandarin(Fluent, Native Language), German(medium)

Other Skills: Research, Spreadsheet Construction & Data Analysis, Technical Writing, Document Formatting

Prior/Current Work Experience 2015: Finance analyst Intern for Infocan Technologies Company in New York. Developed financial models, assisted in

planning and forecasting. Handled account analysis, billing and accounts payable, prepared monthly financial reports and presented to upper management. Liaised with managerial staff and clients in Chinese Office.

2013: Financial advisor intern for China Construction Bank. Carried out the work of accounting department.

2013: Financial advisor intern for Industrial and Commercial Bank of China. Carried out the work of financial products such as funds, bonds, insurance, and foreign currency.

2012: Interned with Chongqing Fangtong Animal Drug Co., Ltd. Carried out the work of commodity exports, transport, insurance, international sale of goods and communication with foreign tradesmen.

Honors and Awards

Academic Scholarship (2010 - 2014)

Looking for Transfer Pricing Internship or Full Time Position: Internship & Full time Preferred start date: Fall 2016 Preferred Locations: Open to all locations including international Email: zhuojiayue1992@gmail.com Phone Number: 979-676-7622 LinkedIn: https://www.linkedin.com/in/zhuojiayue

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