Andrew C. O'Brien-Penney

Andrew C. O'Brien-Penney

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

Biography

Andrew O'Brien-Penney is a principal economist in the Chicago office of Baker McKenzie and serves as the leader of the North America Transfer Pricing sub-practice group. His practice focuses on transfer pricing for multinational companies, in particular advising on economic and financial analyses for large tax controversies, as well as assisting clients with audits, advance pricing agreements (APAs), and large compliance projects.

Practice Focus

Andrew's practice focuses on providing his clients with economic analyses and valuations that assist them in planning and defending transfer pricing positions, most notably providing economic and financial analyses to help resolve multi-billion-dollar tax disputes. He focuses on clients in the technology, financial services, and healthcare sectors. Andrew is a frequent speaker at Baker McKenzie and industry conferences and webinars.

Andrew also serves as the co-chair of Baker McKenzie's North America LGBTQ+ business resource group, BakerPride.

Education

  • University of Chicago Booth School of Business (M.B.A.)
  • Georgetown University School of Foreign Service (B.S. International Economics)

Languages

  • English
  • Japanese

Co-author, “Entity Segmentation in Pillar One Amount B: Potential Opportunities and Traps,” Tax Management International Journal, October 2024

Co-author, 「米国における移転価格環境の変化と対応策」(“Changes in the US Transfer Pricing Environment and Countermeasures”), 国際税務 (International Taxation), April 2024

Co-author, “United States: IRS unleashes transfer pricing audits on foreign companies with US distribution operations,” Tax News and Developments, February 2024

Co-author, “A Brave New World: Transfer Pricing for Digital Transformation,” Bloomberg Tax, June 2021

Podcast guest, “Transfer Pricing: Digital Transformations and Transparency,” Taxgirl Podcast, June 2021

Co-author, “OECD Transfer Pricing Guidelines—A Practical Guide for Applying the Arm's-Length Principle During an Economic Crisis,” Bloomberg Tax, April 2020