Amanda Pletz, MCom

Ms. Pletz frequently advises on capital structure issues, cash pooling, loan pricing, hybrid instruments, guarantees, captive insurance arrangements, leasing and loans, and other asset valuations.

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

Her cases have covered topics such as retrospective banking business valuations, criminal proceedings related to transfer pricing arrangements for distribution activities, transfer pricing and state aid issues involving financing arrangements and intercompany guarantees, the assessments of the appropriateness of operating margins, and the allocation of taxable profit across group entities.

Ms. Pletz has extensive experience in both 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 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 Global Elite Thought Leader by Lexology for several years and is ranked in its 2025 Lexology Corporate Tax - Experts 2025 and Lexology Experts - Financial Advisory and Valuation - 2025 directories. She is a sought-after speaker on the economics of intercompany financing transactions and transfer pricing issues. Additionally, Ms. Pletz is a certified expert witness accredited by Cardiff University / Bond Solon.

Ms. Pletz 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 and has lectured on the economics of intercompany financing transactions as part of the University’s executive program in transfer pricing.