Awarded the 2018 Best Newcomer Firm of the Year in Europe by International Tax Review

Sofie Stas

Principal and Founding Member

Sofie has 16 years of experience in transfer pricing. She started her career with EY and helped launch the transfer pricing practice within EY Belgium. She participated in global and pan-European transfer pricing and supply chain projects in various sectors such as consumer products, foods and beverages, automotive, biotech, and pharmaceuticals. For more than 10 years, Sofie worked as an in-house transfer pricing expert for one of the largest banks in Belgium and gained extensive experience in the specific transfer pricing issues related to the financial sector, including financing and global trading. During these 10 years, she also gained experience in addressing the various challenges related to the development and implementation of transfer pricing systems within an international organization. Sofie was involved in various transfer pricing audits across Europe and managed the transfer pricing aspects related to business restructuring and post-merger integration.

Sofie is a business engineer from the University of Brussels (Solvay Business School), and she earned a tax degree from the Fiscale Hogeschool Brussels.

Sofie and Manu have been married for 15 years and have a teenage son. They enjoy dining, traveling, and spending quality time with friends and family.






Dale Spiegel

Senior Advisor

As a member of the Aptis Strategic Advisor Program (“ASAP”), Dale brings nearly 40 years of expertise to Aptis Global. Having launched his career at Ernst & Young LLP (EY) directly out of law school in 1978, he was promoted to Partner/Principal in 1987. His career was spent working fulltime on international tax planning for US and foreign based multinational companies and their investors, and on foreign related merger and acquisition transactions. In his capacity as a national resource on such transactions he had the privilege of serving a high percentage of EY’s major accounts.

Dale joined EY’s West Coast dedicated mergers and acquisitions practice at its formation in 1998 and remained in the Transaction Advisory Services (TAS) group until his retirement in June 2014. Previously Dale had three tours with EY’s International Tax Services National Office in New York (1978-1982, 1986-1992, and 1995-1998), and tours with EY’s international tax groups in EY’s San Jose technology practice (1992-1995) and EY’s Seattle practice (1982-1986).

Dale has a BA with Honors in Politics from Princeton University (1975), a JD from Cornell School of Law (1978) and an MS in Accounting from New York University’s graduate business school (1980). Dale is admitted to practice before the California and New York Bars.



Su Merck


Su has been an advisor and corporate tax counsel in international tax for almost 18 years.  As a consultant in public accounting, she served clients across various industries, including manufacturing, retail, technology, and consumer goods.  During this time, she assisted companies with all manner of international tax issues, such as supply chain optimization, repatriation planning, and M&A due diligence and integration.  For two years, Su was based in Ernst & Young’s Washington National Office; she assisted firm-wide clients with, among other things, legislative developments, competent authorities in the US and other countries, and review of opinion letters across various topics.   


Most recently, Su worked in the tax departments of two of the largest companies in the technology sector.  Her expertise includes representing tax organizations in new product development programs, supply chain improvements, and business restructuring. Her passion is to help tax departments not only manage risk and support the goals of the company, but also to serve as strategic partners and allies to their business and operational counterparts.


Su earned her JD at George Washington University School of Law, and her LLM in Taxation at the University of Washington School of Law.  She also has a degree in Political Science from Bryn Mawr College. 


Su and her husband Lee have been married for 18 years and have a daughter.  They love to travel and take advantage of Switzerland’s central location to experience as many different countries and cultures as possible.  Hiking, seeking out foodie locations, and finding kid-friendly fun are some of their favorite activities.