Andrew Cousins is a director in the London office and part of the Transfer Pricing practice. Andrew is an international tax practitioner with more than 20 years of cross-border experience gained in private practice, in industry and in government. He brings a comprehensive regulatory, commercial and advisory perspective to the fields of transfer pricing and business restructuring, with a focus on practical implementation.
Andrew spent eight years in the industry as a global head of transfer pricing. He has led the transfer pricing practice in two FTSE 100 multinationals, working in the tobacco industry for over five years at Gallaher plc (and subsequently, post-acquisition, on its integration into Japan Tobacco International); then at Cadbury plc (now Mondelez). He handled the development of transfer pricing policy, business restructuring, negotiation of APAs and ATCA, transfer pricing documentation, management of audits and controversy, the focus always being on practical solutions that were aligned with the business.
As an industry commentator, he contributed papers to the OECD’s Working Party 6 business restructuring and intangibles discussion drafts and contributed to the debate at the associated public consultations. Andrew continued his interaction with the OECD as Deputy Comptroller of Taxes in the Jersey tax authority, acting as a competent authority for all of Jersey’s international tax agreements, handling MAP and exchange of information with other tax authorities around the world. Andrew served as Jersey delegate and expert assessor for the OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes, as well as representing Jersey at the OECD’s Global Forums for Transfer Pricing and for Tax Treaties.
Andrew leads Duff & Phelps’ response to the implementation of the BEPS Action 13 documentation requirements, including Country-by-Country reporting, master file and local file. Andrew has authored numerous books and articles on tax transparency and transfer pricing and serves on the Editorial Board of Transfer Pricing Forum. He continues to contribute to the OECD’s ongoing BEPS work, through the submission of commentary and participation in public consultations.
Andrew originally qualified as a chartered accountant at Deloitte before focusing on transfer pricing at Ernst & Young, where he was a member of the Tax Effective Supply Chain Management (TESCM) team.
Andrew is a graduate of Oxford University and is a Fellow of the Institute of Chartered Accountants in England and Wales.
