Precision Economics, LLC
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Tel. (202) 530-1113
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brian@precisionecon.com
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Brian C. Becker, Ph.D.
Gerard P. Cachon, Ph.D.
Kevin A. Hassett, Ph.D.
Alan J. Salzberg, Ph.D.
Robert J. Shapiro, Ph.D.
Matthew Will, D.B.A.

In the 19 years since completing his Ph.D. from the Wharton School, Dr. Brian C. Becker has produced more than 400 economic expert reports for Fortune 500 corporations, international law firms, the Internal Revenue Service, the Australian Taxation Office and the Canada Revenue Agency. Focusing on transfer pricing, valuation, damage calculations and anti-dumping analysis, Dr. Becker has provided testimony in a number of legal venues, including U.S. Tax Court, The Tax Court of Canada, The U.S. Supreme Court, The Australian Administrative Appeals Tribunal, The Federal Court of Australia, The Canadian International Trade Tribunal, Delaware Chancery Court and The U.S. International Trade Commission. In addition to this expert witness experience, Dr. Becker has: (a) published more than two dozen papers/book chapters; and (b) served as a Visiting Professor in the business schools of four universities.

EDUCATION

• Ph.D.: Applied Economics, Wharton School of the University of Pennsylvania
• B.A.  : Applied Mathematics and Economics, Johns Hopkins University

TESTIMONY

Dr. Becker's testimony and expert reports have involved disputes in the pharmaceutical, software, medical devices, financial services, automotive and other industries:

1. Transfer Pricing: Dr. Becker continues to serve as an economic expert for court proceedings in the United States, Canada, Australia, India, and other countries. Dr. Becker has provided his services in many of the largest transfer pricing matters in litigation in recent years, including:
   • GlaxoSmithKline Holdings (Americas) Inc. v. Commissioner of Internal Revenue: In 2006, Dr. Becker served as a lead transfer pricing economic expert for the IRS in a dispute with the multinational pharmaceutical company Glaxo, which resulted in the largest tax settlement on record—$3.4 billion.
   • General Electric Capital Canada Inc v. Her Majesty the Queen: In a transfer pricing dispute involving guarantee fees, Dr. Becker submitted two expert witness reports in 2009. Engaged by the Department of Justice Canada and the Canada Revenue Agency, Dr. Becker testified on this dispute before the Tax Court of Canada.
   • McKesson Canada Corporation v. Her Majesty the Queen: In a transfer pricing dispute regarding discounts for the sale of receivables, Dr. Becker submitted two expert witness reports in 2011. Engaged by the Department of Justice Canada and the Canada Revenue Agency, Dr. Becker testified on this dispute before the Tax Court of Canada.
   • Roche Products Pty Limited v. Federal Commissioner of Taxation: In 2007-2008, Dr. Becker served as a lead expert witness for the Australian Taxation Office in a transfer pricing dispute with Roche Products. In this first major transfer pricing litigation in Australia, Dr. Becker testified before the Administrative Appeals Tribunal.
   • SNF (Australia) PTY Limited v. The Commissioner of Taxation of the Commonwealth of Australia: In 2009, Dr. Becker served as an expert witness for the Australian Taxation Office in a transfer pricing dispute with SNF. This case represented the first major transfer pricing litigation in the Federal Court of Australia.
2. Valuation and Damages: Dr. Becker's economic reports and testimony have covered a wide range of valuation and damages disputes. Dr. Becker's various valuations have included economic reports opining on the fair market value of compensation for a multi-national CEO, damages owed to victims of professional misconduct, losses calculated from a patent infringement analysis, damages associated with tax shelters, damages owed as a result of breach of contract, and a valuation of certain foreign distribution segments of an acquired business. Other testimony has included the valuation of: a retail operation destroyed in the 9/11 attacks; executive compensation; shares in a publishing business; and a pharmaceutical manufacturing businesses.
3. Public Policy: Dr. Becker has written and presented a number of papers for public policy. Some recent examples of testimony and expert reports include studies analyzing the impact of the FCPA on United States exports, how indemnification clauses impact the oil and gas industry, the impact of changing corporate tax provisions, and the economic impact that fraudulent marketing has on physicians, patients, and third-party payors in the prescription drug industry. Some of Dr. Becker's other testimony includes pharmaceutical profitability, the economics of student loans, and specialist profitability at the New York Stock Exchange.
4. International Trade Disputes: Dr. Becker has testified and preformed economic analyses before the U.S. International Trade Commission, the U.S. Department of Commerce, and the Canadian International Trade Tribunal. His work in such matters has typically involved critiquing the imposition of countervailing duties and anti-dumping duties assessed under international trade law. The products at issue have included baby food, pineapples, catfish, steel, ferrovanadium, and uranium.