Aydin Hayri, Deloitte US, is a principal and the transfer pricing leader in Greater Washington office. He serves as the life sciences industry leader for the transfer pricing practice, and also manages the Philadelphia transfer pricing practice group. He has been with Deloitte since 1998.
Aydin assists clients with transfer pricing planning involving intellectual property development, cost sharing, and licensing; and planning and implementation of supply chain and business model restructurings. A recent addition has been the Country-by-Country reporting planning. Besides life sciences, his experience covers the defense/aerospace, high-technology manufacturing, and software industries.
Aydin has provided thought leadership around developing and applying China and the Far East sourcing methods, as well as fair market price analysis for excise tax purposes, and adjustments for economic downturns, and developing profit potential analyses for licensing transactions. Aydin recently published a highly accessible book, Transfer Pricing in Action, sharing his experiences in a business novel, case study format.
Before joining Deloitte, Aydin was an assistant professor of economics at Charles University, Prague; the University of Warwick, England; and a research fellow at Princeton University. His primary specialization was industrial organization, with emphasis on the economics of risk, uncertainty, and valuation. He taught courses on this subject, published articles in international journals, and conducted grant funded research for the European Commission and the World Bank.
- PhD, and MA, Economics, Princeton University
- BA, Economics, Bogazici University, Istanbul
Selected Transfer Pricing Publications
- "An Analysis of the Medtronic Case," with Jamie Hawes, forthcoming, 2017
- Transfer Pricing in Action, Kluwer Law, with Althea Azeff, July 2013
- "Intellectual Property Planning for Startups," with James Gannon, ITR Special Supplement, December 2012
- "The Branded Prescription Drug Annual Fee and Transfer Pricing," with George Soba and Alan Shapiro, 21 Transfer Pricing Report 339, July 2012
- "Is it Time to Revisit Transfer Pricing? Economic Downturn and Transfer Pricing," with Kaoru Dahm, Tax Notes International, March 2010
- Neither a Distributor Nor a Commissionaire: Benchmark Returns for Low-Risk Distributors,"with Michael Aarstol, Transfer Pricing Report, July 2003
- "Firm Profitability in Recessions," with Dick Clark, Transfer Pricing Report, May 1, 2002, and March 6, 2002