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Thomas Horst
Thomas Horst is the
founder and a Managing Director of Horst Frisch Incorporated, an economic
consulting firm in Washington, D. C. He specializes in transfer pricing
of U.S. and foreign-based multinationals, analyses of the economic
substance of complex agreements and transactions, and U.S. Federal Energy
Regulatory Commission regulation of oil pipelines.
In addition to advising
private- and public-sector clients, Dr. Horst has testified as an expert
witness before the U.S. Tax Court in four transfer-pricing cases, a case
involving the apportionment of interest expense between foreign and
domestic income, and a case addressing the income tax consequences of a
complex partnership agreement. He has also testified several times before
the FERC on cost-of-service and other regulatory issues involving oil
pipelines. Recently he testified in the Superior Court of Justice of
Ontario, Canada about the impact of transfer pricing on a Canadian
subsidiary's minority shareholders.
Prior to establishing
Horst Frisch in 1988, Dr. Horst conducted a similar consulting business at
Deloitte Haskins & Sells (now Deloitte and Touche) and at Taxecon
Associates, Inc. He was the Director of the International Tax Staff at
the U.S. Treasury Department from 1977 until 1981. Before 1977, he served
on the faculty of Harvard University and the Fletcher School of
International Law and Diplomacy at Tufts University and was a Research
Associate at The Brookings Institution. He has published several books
and articles mainly addressing various transfer-pricing and international
tax issues. Dr. Horst received his Ph.D. and M.A. in Economics from the
University of Rochester and his B.A. from Amherst College.
Dr. Horst's resume, list
of publications, and list of legal proceedings in which he provided expert
testimony are available upon request.
Contact:
Thomas Horst
Phone: 202-296-4005
Fax: 202-296-4008
E-Mail: main@horstfrisch.com
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