Alan is a partner in the firm’s Taxation Group, and is the head of Osler’s customs, commodity tax and trade practice. His practice focuses on planning and advising clients with respect to commodity taxation (including Goods and Services Tax, Harmonized Sales Tax and provincial sales taxes), customs, import/export controls, controlled goods, excise taxes, fuel taxes, cross-border taxation issues and transfer pricing. In addition to tax planning and advising clients on starting businesses and carrying on business in Canada, Alan’s practice encompasses tax dispute resolution, negotiating voluntary disclosures for clients (sales tax, customs and export controls), obtaining export permits, providing client training seminars on sales tax issues, customs issues, and export controls and compliance, and conducting customs and North America Free Trade Agreement compliance audits