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 18 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.
Prior to joining Duff & Phelps he was Deputy Comptroller of Taxes in the Jersey tax authority, acting as competent authority for all of Jersey’s international tax agreements, including Double Tax Agreements and Tax Information Exchange Agreements, handling MAP and exchange of information with other tax authorities around the world, including automatic exchange of information under the EU Savings Directive and FATCA. He created the dedicated Exchange of Information Unit within the Taxes Office to handle the increasing demands of inter-governmental information flow and was heavily involved in the nascent field of litigation associated with this area. A frequent attendee at the OECD, Andrew served as Jersey delegate and expert assessor for the 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 spent eight years in industry as a global head of transfer pricing. He has led the transfer pricing practice in two FTSE 100 FMCG multinationals, first at Gallaher plc (subsequently Japan Tobacco International) and then at Cadbury plc (now Kraft/ Mondelez), where he built an in-house team, handling 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. 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 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 an Associate of the Institute of Chartered Accountants in England and Wales.