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Sean Foley is the principal in charge of KPMG’s Global Transfer Pricing Services practice in the United States; he is based in Washington, D.C. Foley focuses on Advance Pricing Agreements (APA) and Competent Authority matters, transfer pricing risk management, and other related matters. Prior to joining KPMG, Foley was the Director of the Internal Revenue Service APA program.
Mr. Foley has an LL.M. in Taxation (with distinction) and a J.D. (summa cum laude) from the Georgetown University Law Center. He clerked for Justice Ruth Bader Ginsburg when she served on the U.S. Court of Appeals and served as legislative director to Congressman Sander Levin, a member of the House Ways and Means Committee.
From 2005 to 2007, Sean Foley was an adjunct law professor at the Georgetown University Law Center. He writes a monthly column for the International Tax Review on U.S. international tax developments and is the current chair of the American Bar Association’s transfer pricing subcommittee on services.
He is the co-author of "Key Considerations when Applying the New Service Regulations – Treas. Reg. § 1.482-9T" from the Tax Director's Guide to International Transfer Pricing.