Paul Z. Chmiel is a Senior Manager, Transfer Pricing Services, at Ernst & Young LLP in Metro Park, NJ.  Paul is specialized in Transfer Pricing Services with a specific focus on valuation of intangibles, tangible goods and services in the pharmaceutical and distribution industries.  Paul spent 33 years at the Internal Revenue Service including 28 years in the International arena.  Among the positions he held at the IRS, he was the first Transfer Pricing Issue Specialist for the nation. While in that position, he was the IRS representative on a team that wrote the 482 Regulations, including the proposed, temporary and final regulations.  Paul’s work at the IRS included providing both the technical as well as hands-on, how-to-do transfer pricing audits. He developed and conducted training transfer pricing audits for all International Examiners in the last 10 years.  He also participated in the most complex APA cases as a technical specialist and also assisted in competent authority negotiations.