Maurice Emmer is a partner in Deloitte Tax LLP's International Tax practice and a member of the Washington National Office, based in San Jose, CA. Maurice leads our Global Enterprise Methods & Systems (GEMS) practice and, as such, assists multinational enterprises in identifying and implementing strategies for minimizing global taxation.

For more than 20 years prior to joining our organization, Maurice practiced law in the international tax group of a major law firm, where he represented both domestic and foreign-based multinational organizations in tax matters, including substantial tax controversies. Maurice has resolved many important and sensitive controversy matters without the necessity of litigation. He also has been involved in many docketed tax cases.

In recent years Maurice has been selected by the International Tax Review as one of the most prominent tax advisors in the Western United States. He is featured in "Guide to the World's Leading Tax Lawyers," appears in "Strathmore's Who's Who in the United States" and has been selected as a Life Member of the National Registry of Who's Who, published in the 1999 edition. Maurice also was included in Euromoney's 2000 "Guide to the World's Leading Transfer Pricing Advisers."

Maurice received a Bachelor of Science in accounting from the Wharton School of Finance and Commerce of the University of Pennsylvania. He is also a graduate of the University of Chicago Law School. Maurice is a member of the Bars of California, Illinois and New York, and of the American Institute of Certified Public Accountants. Maurice also is admitted to practice before the United States Tax Court, the federal district courts and the United States courts of appeals.