Laurie Dicker

USA
Transfer Pricing

Laurie Dicker is the key US member of Taxand’s global transfer pricing team. She is based in Taxand USA where she is a Managing Director with Alvarez & Marsal Taxand, LLC. Laurie brings more than 20 years of experience in conducting transfer pricing studies, including serving as a transfer pricing practice leader for major accounting firms and as an economist with the Advance Pricing Agreement ("APA") program of the U.S. Internal Revenue Service (IRS). 

Laurie has provided transfer pricing services to both U.S.- and non-U.S.-based multi-national companies in all aspects of global business operations. Her experience covers IP licensing, migration and cost sharing; manufacturing services, including contract and toll manufacturing; distribution, commissionaire and warehousing services; leasing; and shared services, including research and development, procurement, logistics and credit functions. In addition, she has assisted U.S. companies with a variety of state and local transfer pricing issues, including the licensing of intangibles and shared services.  

Laurie has designed, conducted and managed all types of projects, including documentation, audit defense, and tax planning, including cost sharing agreements and APAs. She has worked with clients across industries, including computer hardware, components and software, pharmaceuticals, medical equipment and supplies, automobiles and equipment, motorcycles, food and distilled beverages, apparel, footwear and luxury accessories, photographic equipment and supplies, building products, industrial and business equipment, chemical products, financial services, publishing, advertising, telecommunications and satellite services, consulting services and retail trade.

Prior to joining the USA Taxand practice, Alvarez & Marsal Taxand, LLC, Laurie served as a principal and Area Leader with the Mid-Atlantic Transfer Pricing Practice of Ernst & Young. Previously, Laurie spent 11 years with Arthur Andersen in Washington, D.C. and Boston, where she was a partner and Director of the firm's New England Transfer Pricing Practice. She also spent two years with the U.S. IRS as an economist in the Advance Pricing Agreement program, where she negotiated several major APAs with U.S.- and non-U.S.-based multi-nationals. While with the IRS, she also developed the protocol for and co-wrote the first Congressionally-mandated APA annual report and was a frequent speaker at IRS-sponsored training conferences.

Laurie holds a bachelor's degree in economics, cum laude, from Wesleyan University (Connecticut). She received a master's degree in economics, with a concentration in public finance, from the University of Pennsylvania. Laurie is a frequent speaker and author on transfer pricing tax matters.

Areas of Expertise

• Transfer Pricing
• Advanced Pricing Agreements
• IP Planning
• Audit Defense and Tax Planning
• Cost Sharing Agreements

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