David Lu focuses his practice on transfer pricing and intangible property valuation and has experience in managing transfer pricing projects for publicly traded and private multi-national enterprises around the world.

David has experience in:

  • Preparing transfer pricing studies documenting the arm's length nature of intercompany prices in various industry sectors, including apparel, footwear, media, entertainment, retail, life sciences, technology, automotive, consumer products, logistics and transportation to satisfy US, OECD and local-country documentation requirements in countries such as Australia, Canada, Singapore, South Korea, Spain, Switzerland and the United Kingdom
  • Performing cost allocation analyses, including developing cost allocation models
  • Valuing pre-existing intangibles to determine buy-in payments for companies implementing cost sharing arrangements that involve the development of technology and/or marketing intangibles
  • Valuing trademarks for tax or transfer pricing purposes in various industry sectors
  • Analyzing transactions, including tangible property transfers, intangible property transfers, intercompany loans and various services transactions such as contract manufacturing, contract research and development and management services
  • Performing entity valuations
  • Advising in the restructuring of transfer pricing systems after a merger or acquisition
  • Performing business optimization strategies, including recommending royalty rates related to design and marketing intangibles and interest rates related to intercompany loans, and evaluating supply chains
  • Assisting client in transfer pricing audits and advance pricing agreements of the intercompany buying office commissions paid by a major appliances and personal care products company

David is not a lawyer.