Directory & Methodology

Regions

Methodology

This study by Supernomial examines the global landscape of professional services firms providing transfer pricing (TP) services across 93 jurisdictions. It forms part of Supernomial’s Transfer Pricing Market Observatory, a quarterly initiative with data updated on a rolling basis as new information becomes available. The objective is to map the structure, depth, and diversity of the TP advisory market by profiling firms across three primary categories: boutique and regional advisory firms, globally integrated consultancies, and law firms with dedicated TP capabilities.

The data presented here is meant to serve as a directory—not a ranking—of firms. Inclusion is based on demonstrable activity in transfer pricing services, rather than market share, quality ratings, or other comparative performance metrics.

Data was gathered through a structured desk research process, drawing from industry directories, firm websites, professional networking platforms, regulatory filings, and interviews with regional subject matter experts. Where available, findings were triangulated against recognized industry rankings to ensure both accuracy and currency.

Each firm was evaluated using a consistent framework, including the following criteria:

• Primary activity of the firm—whether an accounting, advisory, or law firm offering dedicated TP services;

• Geographical reach—whether a local boutique, a regional firm, or part of a global network;

• Organizational structure—including affiliations with professional networks, alliances, or integrated partnerships;

• Nature of local presence—whether the firm operates from within the jurisdiction or serves it from a regional hub;

• Departmental structure—indicating a formal TP practice, service line, or embedded domain experts within tax or legal teams;

• Scope of services—including documentation, benchmarking, planning and structuring, audit support, dispute resolution, or litigation (with distinctions between advisory and legal representation);

• Evidence of client-facing activity—including project references, transactions, or case involvement; and

• Published materials—such as thought leadership, case studies, or contributions to professional forums (where available).

The selection process aimed to reflect active market participants rather than nominal or passive listings. In cases of uncertainty, conservative judgment was applied to preserve methodological rigor.

The analysis is current as of Q1 2025. All data should be interpreted in the context of jurisdiction-specific disclosure standards and the relative maturity of local TP advisory markets. Specific limitations are noted in the relevant country footnotes.

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