Partner
Partner
Senior Economist
Economist
Ross B. Newman is a prominent economist and Director of Altus Transfer Pricing, where he leads the transfer pricing and economic consulting practice. With over 20 years of experience in transfer pricing advisory and valuation, he has supported global clients in negotiating Advance Pricing Agreements (APAs) and managing tax controversies. Ross founded the Altus Transfer Pricing Network, a global network of transfer pricing specialists across more than 20 countries, delivering global expertise with a local focus.
Prior to joining Altus, Ross held leadership roles at Arthur Andersen, where he helped establish and expand specialized transfer pricing teams across the Western United States and New York. His background also includes work as an economist for the IRS and an academic career as an economics professor at Bentley University and Claremont Colleges.
Ross has been a speaker at numerous international forums on transfer pricing and has authored articles published in specialized journals on economics and international taxation. He holds a Ph.D. in Economics from Northwestern University and is a recognized expert in the valuation of intangible assets and international tax strategies.
1987 Ph.D. Economics
University of Utah, Salt Lake City, Utah
1976 B.S. Economics
Northwestern University, Evanston, Illinois
2005
Founded the Altus Global Transfer Pricing Network
The Altus Transfer Pricing Network is a global network of independent transfer pricing firms encompassing six continents and transfer pricing services in more than twenty countries. The Alliance is comprised of former Big Four and IRS transfer pricing specialists and award-winning transfer pricing firms. Altus Economics is the U.S. member of the Altus Alliance.
2018
Expert Witness, Priority Posting v. California FTB
2013
4th Foro De Precios De Transferencia 2013, Measurement and Valuation of Intangible Assets, Queretaro, Mexico
2011
Expert Witness, Austin Investment Fund, LLC v. United States of America Education
2009
Transfer Pricing in the US and Peru, Presentation for Master’s in Tax Program, Univ. of Lima, Lima, Peru
2008
Transfer Pricing: Practical and Quantitative Approaches, Infonex, Inc., Toronto, Canada
2007
Introduction to US Transfer Pricing Rules, Business & Industry Webinar, California Society of CPAs; Tax-Efficient Finance Structures, Federated Press, Toronto, Canada
2005
Transfer Pricing: Managing the Corporate Transfer Pricing Function, Infonex, Inc., San Francisco, CA
2002
12th Annual International Tax Forum, Council for International Tax Education, Santa Monica, CA
2001
Introduction to International Tax, Seminar series, Chair, Executive Enterprise Institute, San Francisco, CA
2000
Asian Tax Developments, AICPA, San Francisco, CA; Tax Controversies Seminar, TEI and Arthur Andersen, Los Angeles, CA
1998
Seminar on Proposed Section 482 Global Dealing Regulations Arthur Andersen, NY
1997
Intercompany Pricing for Multinationals, Council for International Tax Education, Santa Monica, CA
1996 – 2002
Introduction to International Tax, Transfer Pricing Case Study, Executive Enterprise Institute, New York, NY and San Francisco, CA
1996
Japanese Trading Companies – Tax Issues, Arthur Andersen, New York
1992
Expert Witness Economist, U.S. Department of Justice, Executive Office for Department of Justice “Examination Techniques: Direct and Cross” (DOJ educational program for U.S. Attorneys – mock trial) Section 6662 Penalties Seminar, Arthur Andersen, New York
1991
Instructor, Transfer Pricing Training, IRS CPE, Cherry Hill, PA
Instructor, Transfer Pricing Training, IRS CPE, Philadelphia, PA
1986
Discussant, Eastern Economic Association
Textbook Reviewer, West Publishing Company
Software Reviewer of textbook ancillaries, Southwestern Publishing Company
1983
Discussant, Western Economic Association, Referee, Economic Inquiry
1981
Income Taxation and Inventory Pricing, Presented to the Social Science Research Council Subcommittee on Monetary Research, Washington, DC
1975
Omicron Delta Epsilon, Economics honorary, University of Utah
1976
Phi Beta Kappa, member-in-course, University of Utah
1976
Presidential Fellowship, Northwestern University
1977
Research/Teaching Fellowship, Northwestern University
1978-1979
Research Assistantship, Northwestern University
1979
Social Science Research Council Fellowship, Northwestern University
1983
Phi Beta Kappa, Charter member, Claremont McKenna College
“Money Demand and Nominal Debt: An Equilibrium Model of the Liquidity Effect” Journal of Macroeconomics, (20) 2 (1998) pp. 267-293. (w/ S. Sumner and O. D. Gulley).
“Setting a Target for Transfer Pricing: An Improved Application of Multiple Year Data” Transfer Pricing Focus, Vol. 1, No. 1, 2006, International Tax Institute, pp. 12-18.
“Transfer Pricing Risk in 2013”, Acquisition International, May 2013, p. 56.
“Transfer Pricing Examination Process Set Out by US IRS”, TPNews, Posted on July 27, 2018
“US Transfer Pricing Examination Process: A Critique” TPNews, Posted on August 3, 2018
Spanish – English
Enrique, the Founder Partner of TP Consulting, is a visionary leader with a proven track record in advising clients on transfer pricing since 2003. His strategic acumen and commitment to excellence have driven the firm’s successful expansion from Peru to Latin America and the United States.
Currently he is pursuing a PhD (Philosophy Doctor) Degree in “Law, Government and Public Policy” of the Faculty of Law of the Universidad Autónoma de Madrid (Spain). He holds an MBA from ESAN University and a bachelor’s degree in law from the Pontificia Universidad Católica del Perú, where he also obtained a corporate taxation specialization.
He is a recurrent lecturer at prestigious business schools. For instance, he has been the professor in charge of the Transfer Pricing Specialization Diploma at ESAN University since 2002. He has also been a visiting professor of the Transfer Pricing Course at the University of Leiden (International Tax Center – The Netherlands).
He authored several specialized articles and the book “Precios de Transferencia” (Editorial Palestra. 2024 – II Edition; 2023 – I Edition). He is co-author and coordinator of the books: “Action 13 of the BEPS Plan and contentious issues of Transfer Pricing – III International Forum on Taxation and Accounting” (Thomson Reuters, 2019 – 2018); “Transfer Pricing in Latin America, the US and the United Kingdom” (Thomson Reuters, 2016, 2017, 2018 and 2019).
2021 PhD Student
Universidad Autónoma de Madrid (España)
2000 Magister – MBA
Universidad ESAN (Perú)
1998 Post-Degree in Procedural Law
Pontificia Universidad Católica del Perú (PUCP – Perú)
1997 Diploma of Specialization in Taxation
Pontificia Universidad Católica del Perú (PUCP – Perú)
1995 Lawyer
Pontificia Universidad Católica del Perú (PUCP – Perú)
Current
Global Transfer Pricing Explorer Plus. Author of the Peru chapter and Co-Author of the Colombia chapter.
International Bureau of Fiscal Documentation – IBFD. Netherlands.
2024
Precios de Transferencia – Second Edition
Editorial Palestra. Perú.
2023
Precios de Transferencia
Editorial Palestra. Perú.
2022
Panamanian Transfer Pricing Jurisprudence in the Case of a Worldwide Pharmaceutical Company: Perspective of the Expert Appointed by the Court International Transfer Pricing Journal. Netherlands.
Thomson Reuters. Perú.
2019
Transfer Pricing in Ibero-America, USA and UK: Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Spain, United States of America, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Perú, United Kingdom, Dominican Republic and Uruguay
Thomson Reuters. Perú.
2018
Transfer Pricing in Latin America, USA and UK: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Spain, United States of America, Guatemala, Honduras, Nicaragua, Panama, Paraguay, Perú, Kingdom United, Dominican Republic and Uruguay
Thomson Reuters. Perú.
2018
Action 13 of the BEPS Plan and contentious issues on Transfer Pricing – III Tax and Accounting Forum
Thomson Reuters. Perú.
2017
Transfer Pricing in Ibero-America: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Perú and Uruguay
Thomson Reuters. Perú.
2016
Transfer Pricing in Latin America: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama and Perú
Thomson Reuters. Perú.
2014
Colombia: Changes to transfer pricing rules under Decree 3030 of 2013
International Transfer Pricing Journal. Netherlands.
2013
Colombia: Further Legislation on Transfer Pricing
International Transfer Pricing Journal. Netherlands.
2010
Ecuador: New Transfer Pricing Regulations
International Transfer Pricing Journal. Netherlands.
2010
Implications in Transfer Prices of the Compensatory Stock Options Americans for Peruvian companies, whose headquarters are located in the United States of America. Part of the book “The Presumptions and Fictitious Income: Constitutional and Tax Aspects in Income Tax”
Instituto Peruano De Investigación y Desarrollo Tributario – IPIDET. Perú.
2009
Colombia: Transfer Pricing Review and future prospects
International Transfer Pricing Journal. Netherlands.
2008
Ecuador: New Transfer Pricing Provisions Key Aspects and Future Perspective
International Transfer Pricing Journal. Netherlands.
2008
Transfer Pricing Affidavit
Magazine Análisis Tributario. Perú.
2008
Evolution and gaps in Transfer Pricing rules
Magazine Análisis Tributario. Perú.
2007
Ecuador: Transfer Pricing System Current State and Future Prospect
International Transfer Pricing Journal. Netherlands.
2006
Perú: New Transfer Pricing Regulation
International Transfer Pricing Journal. Netherlands.
2006
Transfer Pricing Regulation – Deficiencies and Successes
Magazine Análisis Tributario. Perú.
2003
Asset Securitization in Perú
Research Center of the Universidad del Pacífico. Perú.
2002
Diagnosis and perspectives of Asset Securitization in Perú
Faculty of Law of the Pontificia Universidad Católica del Perú (PUCP – Perú).
TEACHING
2002 – Present
International Diploma | Specialization Program for Executives
Graduate Professor of the Transfer Prices course
Universidad ESAN. Perú.
2016
Graduate Professor of the Transfer Pricing course at ITC Leiden Latin America Executive Program in International Tax Law
Leiden University. Netherlands.
2009
Master in Taxation and Fiscal Policy
Undergraduate Professor of the Transfer Pricing course
Universidad de Lima. Perú.
2008
Transfer Prices in the I and II Post Title in Taxation
Graduate Professor of the Transfer Prices course
Pontificia Universidad Católica del Perú (PUCP – Perú).
2001 – 2003
Undergraduate professor of the courses of Law and Finance of the company, and Business Law
Pontificia Universidad Católica del Perú (PUCP – Perú).
CONFERENCES
2018
RAPPORTEUR “Action 13 BEPS Plan and contentious issues on Transfer Pricing” – III International Forum on Taxation and Accounting.
Instituto Peruano De Investigación y Desarrollo Tributario – IPIDET. Perú.
2016
SPEAKER “BEPS Multilateral Instrument: Tax uncertainty likely to remain”.
IFA Mundial Madrid 2016 – Thomson Reuters. Spain.
2014
RAPPORTEUR “Transfer Prices” – II International Forum on Taxation and Accounting.
Instituto Peruano De Investigación y Desarrollo Tributario – IPIDET. Perú.
2018 – 2022
Member of the Board of Directors of the Instituto Peruano De Investigación y Desarrollo Tributario – IPIDET
Spanish – English
Economist from the Pontificia Universidad Católica de Perú, with specialized studies in Business Valuation at New York University (Stern Business School – United States) and International Tax Law at the International Bureau of Fiscal Documentation (IBFD – Netherlands) and Leiden University (International Tax Center – Netherlands). Extensive international professional experience, including work in the Transfer Pricing Division of the United States Internal Revenue Service (IRS).
Author and co-author of various specialized articles on transfer pricing published in the International Transfer Pricing Journal of IBFD, as well as other renowned publications.
July 2024
Commemorative Book for the 40th Anniversary of IFA Peru
Divergences Between U.S. Transfer Pricing Regulations and OECD Guidelines: Implications for Latin American Business Groups
July 8, 2024. Author
IBFD International Transfer Pricing Journal, 2024
Transfer Pricing Implications for the Cannabis Industry.
April 18, 2024
IBFD International Transfer Pricing Journal, 2024
Transfer Pricing State Audits on the Upswing.
March 31, 2023. Co-author.
Law 360 Magazine
The Key Issues Keeping Transfer Pricing a Top Tax Concern.
Spanish – English – Portuguese – French
Sub Manager at TP Consulting. Economist from the Pontificia Universidad Católica del Perú, with experience in advising on Transfer Pricing carried out to Peruvian and Chilean companies, exporters of mineral concentrates, importers of consumer goods as well as studies of Loss of Profit Appraisals.
2019 Advanced Specialization Diploma in Taxation
Pontificia Universidad Católica del Perú (PUCP – Perú)
2014 Economist
Pontificia Universidad Católica del Perú (PUCP – Perú)
Spanish – English
