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Corneli Espost, Associate Director in the PwC Cape Town Corporate and International Tax Practice

Corneli Espost is a corporate and international tax specialist with over 14 years of experience. She advises large South African and foreign multinational groups in respect of their South African income tax, international tax, exchange control and transfer pricing issues.

Whilst she continues to provide corporate and international tax advice to corporate clients, her main focus is on transfer pricing. She uses her project management skills to assist with the implementation of advice given, where required.

As a transfer pricing specialist, Corneli regularly presents at various PwC seminars and contributes to many PwC and international publications.

Michael Hewson, Director at Graphene Economics

Michael Hewson has over 12 years of experience in transfer pricing in Africa. He founded Graphene Economics™ in 2017 with a vision of creating a specialist economics-focused African transfer pricing firm.

Michael was previously a partner at EY where, under his leadership, the EY South African transfer pricing team grew to the largest professional services transfer pricing team in Africa. The team was awarded the 2016 International Tax Review Award for South African Transfer Pricing Firm of the Year.

He has contributed to two books on transfer pricing and is a guest lecturer at the University of Johannesburg and the University of Pretoria. He initiated the development of a trainee programme for university graduates to specialise in transfer pricing, which is run through SAIT.

Michael is the vice chair of the Transfer Pricing Subcommittee of the South African Institute of Tax Professionals (SAIT).

Nishana Gosai, Tax Director at Baker McKenzie

MCom, HDip Tax, BCom

Nishana Gosai is part of Baker McKenzie's tax practice group in Johannesburg. She has over 15 years of experience in transfer pricing.

Her main areas of specialisation include tax planning, restructurings, policy and documentation design, audits, dispute resolution, risk mitigation and legislative interpretation matters.

Nishana is a member of the United Nations Subcommittee on Transfer Pricing, which is responsible for preparing and updating the United Nations Practical Manual on Transfer Pricing for Developing Countries. She is also a member of the South African Institute at Chartered Accountants.

Karen Miller, Consultant in the Tax Practice at Webber Wentzel

Karen Miller has a wealth of corporate tax experience, which spans over 20 years in both public and private sectors in South Africa, Australia and the United Kingdom.

Prior to joining Webber Wentzel, she was employed as the transfer pricing practice leader for SARS until 2010, director of EY in the role as transfer pricing leader for the Sub-Saharan Africa region until 2014 and as transfer pricing leader for the Western Cape with Deloitte.

Karen has been involved in a number of key speaking events on transfer pricing and was the South African delegate to Working Party 6 at the Organisation for Economic Co-operation and Development between 2007 and 2010. She has also published a number of articles on transfer pricing.

She is a member of the SAIT International Tax Committee and the SAICA Transfer Pricing Subcommittee.

Prof. Deborah Tickle, Technical Advisor (International and Corporate Tax and Transfer Pricing) at KPMG

Deborah Tickle acts as a technical advisor to KPMG, consulting in both international and corporate tax and transfer pricing.

Previously, she was appointed as a partner at the firm, and later as managing partner of the Cape Town Tax Department. After 31 years with the firm, she retired as partner in order to free up some time to pursue other interests, which include lecturing for the Masters in Corporate Tax and Masters in International Tax classes at the University of Cape Town.

Deborah is a full member of the Davis Tax Committee and has served on the southern region and national tax committees of the South Africa Institute of Chartered Accountants.

In addition to the many articles she has written for media and journals over the years, she was published in the 2014 edition of the International Fiscal Association’s Cahiers.

Steven Breslin, Associate Director in the Transfer Pricing Team of Deloitte

Steven Breslin specialises in transfer pricing and has been with Deloitte’s Transfer Pricing Team for over 14 years and has experience in a wide range of industries.

Prior to joining Deloitte in South Africa, Steven spent a period of time at Deloitte in the Netherlands, where he worked at the Amsterdam office in the international tax practice. He played a key role in the project management of large transfer pricing projects and was also involved with the Global Earning Mobility Strategy Team. He also worked on corporate tax issues concerning both local and overseas interests.

Steven is a chartered accountant and a member of the South African Institute of Chartered Accountants. He has a Higher Diploma in Tax Law and an MCom in International Tax.

Jan-Paul Borman, Director/Partner at PwC

Jan-Paul "JP" Borman leads PwC South Africa’s Transfer Pricing Team. JP has been with PwC since 2006 and has specialised in transfer pricing for over nine years. Although based mostly in Johannesburg, JP also completed a secondment to London where he managed some of the most complex transfer pricing assignments. JP’s industry experience covers various industries, given the nature of the South African and African economies.

He has also been involved in:

  • Various operating model/value chain transformation assignments
  • TP implementation/technology/ERP-driven work
  • Transfer pricing audits and disputes (negotiation, mediation and litigation) in various territories, including South Africa, the US and Australia
  • Leading numerous Pan-African tax and transfer pricing assignments


JP is an admitted attorney and conveyancer in South Africa.

He earned a BCom (Law), BCom (Informatics), LLB and an HDip (International Tax) from the University of Johannesburg; as well as an LLM (Tax) from the University of the Witwatersrand.

Caoilfhionn van der Walt, Partner at Regan van Rooy

Caoilfhionn van der Walt is one of the founding partners of Regan van Rooy, a niche tax and specialist corporate services firm, where she provides senior international tax support on an ad hoc in-sourced basis. She also runs specialist coaching and technical skills upliftment programmes.

Caoilfhionn started her career at Arthur Andersen in London and thereafter moved to Deloitte. She relocated to South Africa in 2007 and was the head of international tax for the Sasol group until 2016.



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