Transfer Pricing Alliance Australia
David L Lewis FCA
A Duff & Phelps Transfer Pricing Alliance Partner
David formed Ambleton consulting following his retirement from Ernst & Young. He has over 20 years transfer pricing experience covering most industries for both outbound and inbound clients with very specific experience in the mining industry. David’s technical experience covers transfer pricing design, tax effective supply chain, controversy, advanced pricing agreements and normal compliance. With experience in three major jurisdictions including Australia, the United States and the United Kingdom (where he last served as a Partner with EY) David has particular specialisation in intellectual property, supply chain planning and advanced pricing arangrments.
David’s experience in the UK involved planning projects for FTSE 100 and 250 clients, Middle Eastern sovereign wealth funds and one of the largest mining companies in the world. He has been a key strategic adviser to one of the biggest corporate insolvencies in the world where transfer pricing was a key commercial issue between the various insolvency estates that formerly comprised a multinational group. In addition he has advised on significant multi-country M&A transactions (acquisitions, divestments as well as carve out transactions) involving both due diligence (buy side and sell side), structuring and financing from a transfer pricing perspective, in addition to a number of private equity deals.
David has always been focused on the importance of economics in transfer pricing and utilizing economic tools to solve complex transfer pricing problems. To that end, he encouraged the development of economic expertise in his practice and has used options pricing in mining off-take agreements to price in a minimum price floor and CAPM in royalty arrangements and pricing large capital expenditures in the mining industry.
Phone: +613 9653 7430