She brings more than 20 years of experience in conducting transfer pricing studies, including serving as a transfer pricing practice leader for major accounting firms and as an economist with the Advance Pricing Agreement (APA) program of the U.S. Internal Revenue Service (IRS).
Ms. Dicker has provided transfer pricing services to both U.S.- and non-U.S.-based multinational companies in all aspects of global business operations. Her experience covers intangible property licensing, migration and cost sharing; manufacturing services, including contract and toll manufacturing; distribution, commissionaire and warehousing services; leasing; and shared services, including research and development, procurement, logistics and credit functions.
In addition, she has assisted U.S. companies with a variety of state and local transfer pricing issues, including the licensing of intangibles and shared services.
Ms. Dicker has designed, conducted and managed documentation, audit defense, and tax planning projects, including cost sharing agreements and APAs. She has worked with clients across industries, including computer hardware, components and software, pharmaceuticals, medical equipment and supplies, motor vehicles and equipment, food and distilled beverages, apparel, footwear and luxury accessories, photographic equipment and supplies, building products, industrial and business equipment, chemical products, financial services, publishing, advertising, telecommunications and satellite services, consulting services and retail trade.
Before joining A&M, she served as a principal and area leader with the mid-Atlantic transfer pricing practice of Ernst & Young. Previously, Ms. Dicker spent 11 years with Arthur Andersen in Washington, D.C. and Boston, where she was a partner and Director of the firm's New England transfer pricing practice.
She also spent two years with the IRS as an economist in the APA program, negotiating several major APAs. There, she also developed the protocol for and co-wrote the first Congressionally-mandated APA annual report and was a frequent speaker at IRS-sponsored training conferences.
Ms. Dicker earned a bachelor's degree in economics, cum laude, from Wesleyan University and a master's degree in economics, with a concentration in public finance, from the University of Pennsylvania.