Eric Lockwood is in the International Tax Services group of PricewaterhouseCoopers LLP. Eric returned to public practice in 1996 after a career in industry where he served as a tax manager with one of the world's largest real estate development companies, and as tax director at a Canadian public company where he was responsible for all tax accounting, compliance and planning for the entire group worldwide. He was actively involved in the design and implementation of the company's international tax plan, gaining substantial experience with tax, transfer pricing and financing issues in 11 countries and was intimately involved in structuring all significant new business ventures all over the world. Eric is located in the Toronto office where he practices international taxation with particular emphasis on outbound cross-border investment, financing and holding company structures. He has been a tutor for the Canadian Institute of Chartered Accountants In-Depth Tax Course, and has spoken at tax conferences and seminars on international and corporate taxation matters. He has also written numerous articles and contributed to various tax publications, including the International Tax Feature of the Canadian Tax Journal.