Bret Wells is Director of Tax for BJ Services Corporation, a leading provider of services in the oilfield services industry, and in that capacity he oversees the worldwide tax function for operations in over fifty countries. He has served as an adjunct professor of U.S. international taxation at the University of Houston. He is a frequent speaker on international tax and has written articles on the foreign tax credit limitation and tax planning in Latin America. He is a graduate of the University of Texas Law School (cum laude, 1989) and holds a B.B.A. in accounting from Southwestern University (summa cum laude, 1987). He is licensed to practice law and a Certified Public Accountant in Texas.