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Michelle Martinez

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In her role as Principal Economist in the Firm’s Transfer Pricing Practice Group, Michelle Martinez leads the Chicago-based team of economists in providing multinational companies with economic analyses and valuations to assist them in preparing transfer pricing support for jurisdictions around the world. A particular focus of Ms. Martinez’s practice has been the structuring and valuation of intercompany transactions of intangible property, assisting clients with licensing, cost-sharing and business reorganizations. International Tax Review as a Leading Practitioner in their annual Women in Tax Leaders Guide (2016-2019).

The tax challenges of the digital economy may catch historically non-digital companies by surprise as they “go digital.” Baker McKenzie’s Special Report, Digital Revolution: Transfer Pricing on the Global Tax Battlefield provides insight into digital technology trends non-digital businesses are incorporating and the key tax trends companies must actively navigate including industry sector case studies, transfer pricing considerations, multilateral and unilateral measures, transfer pricing audits and dispute resolution.

Because of the unprecedented business and economic disruption caused by the COVID-19 pandemic, companies are considering defenses that might excuse non-performance of a contract, such as invoking force majeure clauses, or potentially less drastic options such as renegotiating contractual terms. In some cases, companies have already begun to file suit…