Graham Poole is a Director in KPMG UK’s transfer pricing practice where he works on all aspects of transfer pricing, and is a core member of the Capital Management Team. He has over twenty-five years' experience in transfer pricing, previously having been global head of transfer pricing at a FTSE 100 company and at leading accounting, economic consulting, and law firms.
Previously, Graham has served as a senior transfer pricing economist at HMRC where he worked on lead cases and contentious disputes, and APA and MAP applications and negotiations. He advised on HMRC’s position on the BEPS Project and technical approaches to transfer pricing, and was a member of its Digital Economy and Diverted Profits Tax Teams, the HMT/HMRC Working Party on Taxing the Digital Economy, and HMRC's Penalty Consistency Panel. He was also technical co-lead on a multi-year JITSIC project on transfer pricing and procurement involving tax authorities worldwide.
Graham has been engaged to provide expert opinions on transfer pricing in arbitration, regulatory, and tax litigation. In this context, he has been asked to consider the interpretation and application of the arm’s length principle across a range of industries and topics, including loan pricing.
He has been named in The Legal 500 for Tax Litigation and Investigations, and Euromoney/Legal Media Group's Experts Guide as a Leading Transfer Pricing Advisor. Graham is a Fellow of the Chartered Institute of Taxation.