Michiel Els is the Head of Transfer Pricing at EY South Africa, specializing in South African and OECD transfer pricing guidelines with over 21 years of experience. Prior roles include Associate Director at PwC South Africa, Partner at Hogan Lovells, and expertise in international tax and thin capitalization at KPMG and Deloitte. Michiel is also a part-time lecturer at the University of the Witwatersrand, currently presenting a transfer pricing module in the MComm program, and has authored several articles on transfer pricing and tax regulations. Michiel holds degrees in law from the University of Pretoria and the University of Witwatersrand, as well as a registered persons exam from the Securities Institute in London.
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