Michelle Johnson has been practicing transfer pricing for over seventeen years. A managing director, Michelle has significant experience advising clients on global transfer pricing documentation preparation, transfer pricing audits and controversy matters, BEPS compliance and global transfer pricing policy development. Michelle is a member of Duff & Phelps’ financial services team and has assisted companies with pricing matters involving asset management, insurance, loans and guarantee fee transactions. Michelle pioneered and now leads Duff & Phelps’s 385 services line relating to the characterization of intercompany financing transactions as debt vs. equity. Michelle is also a frequent speaker on intercompany services transactions and has performed dozens of analyses in this area. Her clients range from start-ups to Fortune 100 firms.
Michelle is an award-winning speaker and has presented at numerous conferences and seminars regarding transfer pricing issues. Her publications include four books on transfer pricing, including the Wolters Kluwer Guide to International Transfer Pricing: Law, Compliance and Tax Planning Strategies, BNA’s Tax Management Portfolio on ASC 740-10 (FIN 48), Lexis-Nexis's Practical Guide to U.S. Documentation, and Wiley's Cost of Capital (Transfer Pricing Chapter). In a previous role she was responsible for her firm's US operations, focusing on the areas of quality and training. Earlier in her career, Michelle was part of Ernst & Young’s transfer pricing practice, having spent time in the company’s Chicago, San Jose and New York offices. Michelle obtained her Masters degree in Economics from New York University and a BS in Economics and French, with a minor in Mathematics, from the University of Illinois (magna cum laude).
M.S., Economics, New York University
B.S., Economics & French, minor in Mathematics, University of Illinois
Bloomberg Tax Management Portfolios
Accounting for Income Taxes: Uncertain Tax Positions in Transfer Pricing (Portfolio 6910)
In this portfolio, Premier tax experts provide an overview of the two-step process required under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740-10 and its application to transfer pricing.
Accounting for Income Taxes: Uncertain Tax Positions in Transfer Pricing (Portfolio 5004)
This Portfolio provides an overview of the two-step process required under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740-10