John Henshall has 30 years’ experience in international taxation and for the past 12 years he has been a transfer pricing partner at Deloitte. He represents Deloitte at OECD and was a delegate to both WP1 (considering Article 5 of the Model Tax Treaty) and WP6 (considering the revision to Chapter 6 of the OECD Transfer Pricing Guidelines). He is regularly published on transfer pricing matters and was author of the 2nd edition of Global Transfer Pricing: Principles and Practice.