Andrew O’Brien-Penney

Mr. O’Brien-Penney is an economic expert who specializes in transfer pricing, intellectual property (IP) valuations, and related issues.

He has nearly two decades of experience providing economic and financial analyses in large tax controversies, including multi-billion-dollar disputes. Working closely with tax controversy lawyers and corporate tax professionals, Mr. O’Brien-Penney helps clients defend transfer pricing positions in interactions with US and foreign tax authorities. He has experience in all stages of tax controversies, from audit to administrative appeals to litigation, as well as with alternative dispute resolution proceedings, such as advance pricing agreements and mutual agreement procedures.

Mr. O’Brien-Penney has provided expert reports on transfer pricing issues and supported testifying experts in complex tax controversy matters. He has worked across a variety of sectors, with particular emphasis on technology, financial services, and healthcare. In addition to transfer pricing and corporate finance, his expertise includes financial modeling, large data analysis, and valuation of intellectual property and intangible assets.

Prior to joining Brattle, Mr. O’Brien Penney was a Principal Economist at an international law firm, where he led the firm’s North American transfer pricing subpractice. He previously worked in the transfer pricing practice at a Big Four accounting firm and taught transfer pricing at the Northwestern University Pritzker School of Law.