Dr. Elizabeth King Rosenthal is the founder of Beecher Consulting, an independent firm specializing in transfer pricing and valuation issues. She has worked in these fields for over 25 years, first as an industry economist with the Internal Revenue Service, then as a senior manager with Price Waterhouse, and is now a principal with Beecher Consulting. She has prepared numerous documentation studies for large and small companies in traditional and emerging industries, assisted clients in a planning capacity, and represented Fortune 100 companies in APA negotiations. She has testified as an expert in the US federal courts, and has served as a mediator on a large disputed transfer pricing matter.
Dr. King Rosenthal has published extensively on transfer pricing and valuation issues. Her publications include ‘Taxing Platform Businesses with Highly Digitized Business Models’, 90 Tax Notes International 1279, June 11 2018; ‘Rethinking the Border Adjustment Tax: The Role of Intra-Group Trade Flows’, 46 TM International Journal 588, October 13 2017; ‘Deconstructing the Income Method, Resurrecting Cost Sharing’, 90 TM Transfer Pricing Report 10, September 22 2011; ‘The Case Against the Income Method’ (with C. Fanaroff), 126 Tax Notes 3, January 18 2010; Transfer Pricing and Corporate Taxation (New York: Springer Science + Media LLC 2009); ‘Commodities Trading and Global Dealing: Transfer Pricing Challenges and Proposed Methods,’ in Tax Director’s Guide to International Transfer Pricing (Newton: Global Business Information Strategies 2008); ‘The Valuation of an Assembled Workforce Intangible’ in The Valuation of Intangible Assets in Global Operations (Westport: Quorum Books 2001); ‘The Role of Economic Analysis in Transfer Pricing’ in Lowell, Cym H et. al., International Transfer Pricing (New York: Warren Gorham & Lamont 1994, 1997); and Transfer Pricing and Valuation in Corporate Taxation (The Netherlands: Kluwer Academic Publishers 1994). Elizabeth has held a post-doctoral position at the Harvard Business School, received her PhD in economics from New York University, and earned her BA from Sarah Lawrence College.
