Amanda Pletz, MCom

Ms. Pletz frequently advises on the valuation, pricing, and arm’s length assessment of capital structures, cash pooling arrangements, loans, hybrid instruments, financial guarantees, captive insurance arrangements, leasing transactions, intellectual property, equity investments, and other assets.

In litigation, international arbitration, and complex disputes, Ms. Pletz has been retained to provide expert economic, transfer pricing, and valuation analysis across high-stakes cases. Her experience includes tax and transfer pricing disputes involving European, African, Canadian, and Australian tax authorities; criminal proceedings involving transfer pricing; state aid-related matters; shareholder disputes; and investor-state conflicts. She has a particular focus on financing, the allocation of profits among related-party entities, IP valuation, business valuation, and the assessment of arm’s length returns.

Her cases have covered retrospective banking business valuations, valuation disputes involving intellectual property and group restructurings, state aid issues involving financing arrangements and guarantees, criminal proceedings related to transfer pricing arrangements for distribution activities, assessments of operating margins, and the allocation of taxable profits across group entities, including matters requiring detailed analysis of intangible value.

Ms. Pletz has extensive experience in advisory and contentious matters involving state aid and subsidy control, covering tax and non-tax issues. Much of her work concerns European matters, including the application of UK and EU state aid rules and, where tax is involved, the OECD Transfer Pricing Guidelines. Notably, she was retained by the UK government to deliver an expert opinion report to the International Trade Commission in the prominent Boeing v. Bombardier dispute. 

Ms. Pletz has been appointed to the prestigious P.R.I.M.E. Finance Panel of Experts. She has been recognised as a Thought Leader by Lexology for several years and is ranked in its 2025 Lexology Corporate Tax – Experts and Lexology Experts – Financial Advisory and Valuation directories. She is a sought-after speaker on the economics of intercompany financing transactions, valuation, and transfer pricing issues. She is also a certified expert witness accredited by Cardiff University/ Bond Solon.

Ms. Pletz has lectured on economics and banking at the University of Pretoria and on microeconomics at the London School of Hygiene & Tropical Medicine. She is also a frequent guest speaker at the University of Lausanne, where she has lectured on the economics and valuation of intercompany financing transactions as part of the university’s executive programme in transfer pricing.