Duff Phelps

The Duff & Phelps transfer pricing practice provides an independent and uncompromised perspective on all aspects of transfer pricing, including compliance, planning, controversy and implementation. Our internationally-recognized transfer pricing avisors provide clients with deep technical expertise coupled with industry-specific experience. Our transfer pricing advisors are able to seamlessly collaborate with accounting, tax, legal and finance groups while providing objective viewpoints that are unequivocally free from regulatory conflict and independence concerns set forth by various governing bodies.

Duff & Phelps is the premier global valuation and corporate finance advisor with expertise in complex valuation, dispute consulting, M&A and restructuring. The firm's more than 2,000 employees serve a diverse range of clients from offices in North America, Europe and Asia. For more information, visit http: //www.duffandphelps.com. The editors would like to thank Annie Lu of Duff & Phelps for her valuable contributions in preparing the current edition of this publication.