Michelle A. Martinez

In her role as Principal Economist in Baker McKenzie's Transfer Pricing Practice Group, Michelle Martinez provides multinational companies with economic analyses and tax valuations to assist them in analyzing and defending transfer pricing strategies around the world. With over 20 years of experience, Michelle specializes in transfer pricing and focuses on providing her clients with economic analyses and valuations to deliver creative and thoughtful solutions that balance transfer pricing planning and risk management objectives.

Michelle leads transfer pricing engagements of all types, including transfer pricing aspects of business reorganizations and post-acquisition integration, audit defense, alternative dispute resolution, including negotiating advance pricing agreements and mutual agreement proceedings, transfer pricing litigation, and preparation of global documentation with a strategic focus.

A particular focus of Michelle’s practice has been the structuring and valuation of intangible property intercompany transactions, assisting clients with licensing, cost-sharing and business reorganizations. Michelle's clients include leading multinational corporations across several industries, including technology & media, consumer brands, healthcare, travel, software and cloud services, fintech, and insurance.

Michelle has been recognized by International Tax Review as a Leading Practitioner in their annual Women in Tax Leaders Guide since 2016. Michelle is a frequent speaker on transfer pricing topics and publishes articles in various tax publications, e.g., International Tax Review and Bloomberg Tax.