World TP Reviews

Transfer pricing

Aibidia is a tax technology start-up with a mandate to digitise international tax and transfer pricing. The boutique practice comprises a cross-disciplinary team with legal, technological, and economic acumen. The could-based Aibidia platform allows MNCs to scale client tax functions to optimise compliance assurance. Operational transfer pricing solutions are offered to multinationals and public listed companies. Co-founders are Hannu-Tapani Leppänen, Simo Leppänen, Kim Jämiä and Tom Kaijasilta.

Recent activity involved digital pricing platform and automated documentation advice for clients to translate existing documentation into cloud-based user interfaces. A centralised data warehouse was also configured to reflect customers transactions activity.

During January 1st, 2020, to February 1st, 2021, over twenty digital transfer pricing professionals joined the firm. Directors recruited were Pia Honkala, Brigitte Baumgartner and Max Stobbe.

Alder & Sound

Alder & Sound is a boutique firm, founded in 2010, that offers legal, transfer pricing, tax, and financial advisory services to a variety of clients including multinationals and SMEs. The firm is best known for its transfer pricing advice, with a team of analysts capable of conducting all benchmarking, value chain analysis and arm's-length analysis. It also advises firms on the planning, design, and implementation of transfer pricing policy, as well as defending clients in transfer pricing audits and disputes. The transfer pricing services team includes partners Petteri Rapo and Markku Renko. 

The team provided transfer pricing guidance in relation to various tax aspects under the agreement and carried out pre-emptive dispute avoidance measures with the Finnish Tax Administration. Intra-group financing planning was delivered for differentiated sectors.

Senior associate Juha Jääskeläinen joined the transfer pricing services practice in August 2020.

Avance Attorneys Ltd

Joining the market in early 2019, Avance has quickly become an established player. The firm provides transactional services, general corporate tax advisory and has a tax resolution team. The tax practice is fully integrated into the dispute resolution team for tax litigation.

All transfer pricing activity and associated clients remain strictly confidential.

Bird & Bird

The transfer pricing practice of Brid & Bird advises its clients on the transfer pricing aspects of cross border M&A deals, as well as advising insurance agencies on the transfer pricing issues regarding warranty and indemnity insurance issued in transactions. Partner Sami Tuominen advises on these projects. 

During the research cycle the practice handled MAPS and APAs for differentiated clientele included domestic family business. It also assisted a multinational in several tax and transfer pricing questions.


Borenius focuses its transactional practice on dispute resolution and representation before the Finnish courts, as well as representation in MAP discussions. The firm, through senior associate Sampo Viding, also offers transfer pricing documentation and business model implementation. 

The firm implemented a new transfer pricing model for Peab’s property development business in Finland, combining arm’s length pricing alongside tax efficient planning provision. Further matters are confidential.


Transfer pricing continues to be one of the largest growth areas for Deloitte. The firm has several Finnish and multinational clients for whom it conducts transfer pricing analysis, including value creation analysis and economic modelling. It also advises on the realignment of existing transfer pricing policy as well as the creation and implementation of new transfer pricing policies. The large transfer pricing team includes partners Jari Ahonen and Hanna Viilo. 

The firm completed a pandemic arm’s length margin multimethodology analysis for multinationals to pre-empt revenue raising measures by international governments. It also designed a bilateral advance pricing agreement for entities in different European jurisdictions.

Dittmar & Indrenius

The Dittmar & Indrenius tax and structuring practice focuses on transactional tax advice, tax litigation, sophisticated tax advisory work setting up sustainable and tax efficient business models and transfer pricing. The team offers transfer pricing planning, tax audits and litigations in Finland. Both partner, head of tax and structuring Kai Holkeri and counsel, Ritva Aslto advise on these projects.  

All transfer pricing activity remains confidential. 


Roschier uses its transfer pricing expertise to assist clients in cross-border acquisitions for both transfer pricing issues pertaining to the transaction itself and with transfer pricing documentation following the acquisition. The firm also deals with transfer pricing audits and disputes. Partner Mika Ohtonen and senior advisor Merja Raunio advise on transfer pricing cases. 

All transfer pricing activity remains confidential.