Diane Bale is a Tax and Transfer Pricing Partner in the Montreal office of Ernst & Young LLP.  With over 150 tax professionals, Ernst & Young has the dominant tax practice in Montreal, providing integrated and innovative tax services to its clients.  Mrs. Bale is a Chartered Accountant and a senior partner of the renowned Canadian and global transfer pricing practice of Ernst & Young, which assists multinational companies in the development and implementation of appropriate intercompany pricing policies and guidelines as well as preparation of the relevant documentation to meet tax authority requirements.  She has extensive experience in assisting firms with disputes and negotiations with tax authorities both in and outside Canada, including Advanced Pricing Agreements (APAs).  Her clientele includes numerous pharmaceutical, biotech, telecom, electronics, and software companies.  Mrs. Bale has lectured and written extensively on transfer pricing matters and holds a Bachelor of Science degree from the University of Toronto.