Michelle Martinez

Michelle A. Martinez

Principal Economist
Baker & McKenzie Consulting LLC
Not admitted to practice law in this jurisdiction


In her role as Principal Economist in the Firm’s Transfer Pricing Practice Group, Michelle Martinez leads the Chicago-based team of economists in providing multinational companies with economic analyses and valuations to assist them in preparing transfer pricing support for jurisdictions around the world. A particular focus of Ms. Martinez’s practice has been the structuring and valuation of intercompany transactions of intangible property, assisting clients with licensing, cost-sharing and business reorganizations.

International Tax Review as a Leading Practitioner in their annual Women in Tax Leaders Guide (2016-2019).



Practice Focus

Ms. Martinez specializes in transfer pricing and focuses on providing her clients with economic analyses and valuations that balance transfer pricing planning and risk management objectives. Ms. Martinez leads transfer pricing engagements of all types, including transfer pricing aspects of business reorganizations, preparation of global documentation, audit defense and alternative dispute resolution, including negotiating advance pricing agreements and competent authority proceedings.

Professional Associations and Memberships

  • American Economic Association


  • University College Dublin (Master of Science Economics)
  • DePaul University (B.A.)


  • English
Ms. Martinez is a frequent speaker on transfer pricing topics for Tax Executives Institute and the Alliance for Tax, Law & Accounting Seminars