I have worked with many people—clients, attorneys and international examiners, fellow transfer pricing economists and others—over the years, all of whom have contributed greatly to my understanding of the issues addressed in this book. I thank all of these individuals for their professionalism, their willingness to share their knowledge, and their friendship. I would also like to thank several people for their extremely helpful and insightful comments on this manuscript. Confidential- ity constraints prevent me from mentioning anyone by name. Finally, my profound thanks toMarianne Burge, in memoriam, for her mentoring and personal friendship
