How tax litigators and economists work together in resolving transfer pricing disputes

Published Date: 26 Apr 2024


This article examines the crucial role that economic experts play alongside lawyers in transfer pricing disputes. It provides an overview of the transfer pricing statutory framework and the various stages leading up to trial. It also considers the high burden of proof and evidentiary challenges faced by taxpayers, as well as how “shadow experts” may assist during a dispute. Through an examination of key transfer pricing decisions, this article explores how the courts have approached the use of expert evidence. It emphasises the importance for taxpayers and their legal advisers to engage experts with relevant expertise, frame their instructions to an expert correctly, provide reliable materials and confirm that the expert’s approach is logical, reasoned and well documented.

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