Michael Wilhelm Walter Spratz

Corporate Experience

• Michael Walter is a Partner at KPMG´s Global Transfer Pricing Services Group based in Madrid. He has been a transfer pricing practitioner for over 20 years, time during which he has developed extensive experience in global transfer pricing documentation processes, corporate restructurings, valuation of intangible assets, Advance Pricing Agreement (APAs) negotiations, audits and dispute resolutions (MAPs), as well as in developing and designing various sensitivity models of different operating models for multinationals in numerous industries across the U.S., Latin America, Europe and Asia. He has also testified as expert witness during transfer pricing disputes in Spanish courts and he has been recognized multiple times by Best Lawyers as one of the most solvent tax economists in the country.

• Michael initiated his transfer pricing career in New York, where he worked numerous years before transferring to Spain in 2005. During his career in another Big Four before joining KPMG, he held European and global leadership positions related to transfer pricing documentation and value chain transformation service offerings. He was also assigned to lead and create the transfer pricing practice in Caracas, Venezuela during an 18-month tour of duty.

• He is a frequent speaker at national and international seminars and he is a transfer pricing teacher at Instituto de Empresa in Madrid. He is the author of “Transfer Pricing Rules and Practice in Spain”, commissioned by the Bureau of National Affairs. He is trilingual in Spanish, German and English.