The first field trip of the semester was to Deloitte on February 15. Deloitte provides audit, tax consulting, enterprise risk, and financial advisory services worldwide. Suzanne Joyce, human resources, explained that Deloitte has an immigration office within HR that assists international applicants and new hires with visa issues. Applicants choose one of the four areas that Deloitte employs people in (audit, advisory, consulting, and tax). Next, Nicola Lostumbo and Bill Schwindt, both partners in transfer pricing practice, spoke to the students about transfer pricing more generally. They then spoke of the necessary role of transfer pricing services for multinational corporations operating under a variety of tax laws. They also added that the growing number of laws related to international trade would only increase demand for transfer pricing.