s2(vo.12, 3 About the Authors Dr. Peter Meenan is a U. S. Principal who is located in Deloittes Tokyo offices as of June 2004. Meenan was previously in Deloitte's Dusseldorf and London offices, where he had specialized in European transfer pricing issues since his transfer to Europe in 1997. Meenan joined Deloitte's transfer pricing practices in the New York office in 1993. Before joining Deloitte Meenan was an economic professor at California Sate University and at Loyola College in the United States He holds a Chartered Financial analyst certification Dr. Roman Dawid is an economist and senior manager with Deloitte's German Transfer Pricing Group, and is based in Dusseldorf, Germany. Before joining Deloitte, Dawid worked as a research and teaching assistant at the university of Bochum Dr. JOrg Hulshorst is an economist and manager with Deloitte's german Deloitte, Hulshorst worked for over four years with a big multinational insurance group,holding positions in both the primary and the reinsurance businesses of the company. Prior to this he was a research and teaching assistant at the University of Dresden <6. This Special Report is provided to subscribers to Tax Management Transfer Pricing Report. Extra copies of s report are available for $250 each. The following quantity discounts are avail copies,15%, 26-50 copies, 20%; 51-100 copies, 25%. To order copies, call toll-free(800)223-7270, or in Wash- ington, D.C., call 785-7191 Copyright2004 TAX MANAGEMENT INC, a subsidiary of The Bureau of National Affairs, Inc. TMTR ISSN 1063-2069