Lionel Ochs

Senior Counsel
Baker & McKenzie A.A.R.P.I.


Lionel Ochs practices in the Tax Group of Baker McKenzie, Paris. Prior to joining the Firm, he was a senior economist with an economic consulting firm and a transfer pricing professional in one of the leading French pharmaceutical groups.

Practice Focus

Lionel has more than 15 years' experience developing intercompany pricing and valuation methodologies spanning a wide range of industries and geographies. He has worked with various pharmaceutical, luxury goods, cosmetics, energy, transportation, utilities, real estate and financial services clients in the US, France, Switzerland, Germany, Italy, Spain and the UK.

Representative Legal Matters

  • Developing detailed pricing models for proprietary intangibles using residual profit split, comparable profit split and incremental value approaches in the context of the design of a transfer pricing policy, business restructuring, post-merger integration, commercial dispute, tax audit and APA.
  • Performing valuation of intellectual property, shares of non-listed companies and businesses using DCF approach, scenario analyses, option pricing theory and determination of appropriate discount rates.
  • Designing global transfer pricing policies, functional and value chain analyses, intercompany transactions pricing, implementation and documentation.
  • Performing economic analyses related to inter-company loan, cash pooling and guarantee transactions.

Professional Honors

  • Leader in Transfer Pricing (France), Décideurs Stratégie Finance Droit, 2014-2016

Professional Associations and Memberships

  • CFA Society France


  • Paris (2016)


  • Chartered Financial Analyst (CFA) charterholder (2012)
  • University of Strasbourg (Post Graduate Diploma Tax Law) (2000)
  • University of Strasbourg (Master's Degree Tax Law) (1999)


  • English
  • French