Brian C. Becker, Ph.D.

The founder of Precision Economics, Dr. Brian C. Becker has served as an economic expert witness and consultant since 1992. With a focus on quantitative valuations; Dr. Becker has submitted testimony in disputes over transfer pricing, intellectual property, financial transactions, international trade, business valuations, and corporate damages. This has included offering trial testimony in some of the largest transfer pricing disputes in the United States (Coca-Cola, Medtronic), Canada (General Electric, McKesson), Australia (Chevron, Roche, SNF), and Africa (Kansanshi). In international trade, intellectual property, and damages disputes; Dr. Becker has provided trial testimony in the insurance, baby food, software, steel, shipping, pharmaceuticals, and uranium industries. Dr. Becker earned his Ph.D. from the Wharton School of the University of Pennsylvania and his B.A. from Johns Hopkins University. With ten years of professorial experience (finance, statistics, operations management), Dr. Becker has published approximately 30 articles (and book chapters) in topics ranging from damages awards and discount rates to cost sharing buy-ins and in-process research and development.



    President (2001-Present)



  • The Wharton School of the University of Pennsylvania, Philadelphia, PA
    Ph.D., Applied Economics (1993)
  • Johns Hopkins University, Baltimore, MD
    B.A., Applied Mathematics, Economics (1988)



  • United States International Trade Commission. “Corrosion Inhibitors from China.” Investigation Nos. 701-TA-638 and 731-TA-1473, Hearing Testimony, Washington, DC (Virtual), January 21, 2021.
  • “Economic Analysis of Intercompany Transactions from Kansanshi Mining PLC to FQM Finance Ltd.,” In the Matter of Arbitration Under the UNCITRAL Arbitration Rules 1976 between Kansanshi Holdings Ltd., Claimant, and ZCCM Investment Holdings, Respondent, and Kansanshi Mining PLC, Nominal Respondent, March 13, 2020, Direct and Cross Examination Testimony, London, UK (Virtual), October 21-22, 2020.
  • “Rebuttal of Medtronic’s December 2019 Reports by Glenn Hubbard, Jonathan Putnam, and Chris Spadea,” Medtronic, Inc. & Consolidated Subsidiaries, Petitioner, v. Commissioner of Internal Revenue, Respondent, United States Tax Court, Docket No. 6944-11, January 27, 2020, Deposition Testimony, Washington, DC, February 14, 2020.
  • “Rebuttal Analysis of Expert Report of Dr. Sanjay Unni Dated August 4, 2015,” Canadian Imperial Bank of Commerce, Appellant v. Her Majesty the Queen, Tax Court of Canada, 2010-1413(IT)G/2010- 1414(IT)G/2010-2864(IT)G/2013-4005(IT)G, Updated as of November 14, 2018.
  • “Expert Report of Brian C. Becker, Ph.D.,” The Coca-Cola Company and Subsidiaries, Petitioner, v. Commissioner of Internal Revenue, Respondent, United States Tax Court, Washington, DC, Docket No. 31183-15, June 28, 2017, Deposition Testimony, Washington, DC, November 29, 2017, Trial Testimony, Washington, DC, April 24, 2018.
  • “Economic Analysis of Dumping of Certain Steel Nails from Korea, Malaysia, Oman, Taiwan, and Vietnam,” U.S. International Trade Commission Investigation Nos. 701-TA-516-519 & 521 and 731- TA-1252-1255 &1257 (Final), Washington, DC, May 6, 2015, Testimony at Hearing, May 14, 2015.
  • “Affidavit of Brian Charles Becker in Support of Notice of Appeal Against Appealable Objection Decision Under Section 14ZZ of the Taxation Administration Act 1953 Affirmed on 28 July 2014,” Federal Court of Australia, New South Wales District Registry, Between Chevron Australia Holdings Pty Ltd, Applicant, and The Commissioner of Taxation of the Commonwealth of Australia, Respondent, No. NSD 569 of 2012, No. NSD 151 of 2013, July 28, 2014, Trial Testimony, Sydney, Australia, October 14-16, 2014.
  • “Economic Analysis of Receivables Transactions Involving McKesson Canada Corporation and McKesson International Holdings III Fiscal Year 2003,” Tax Court of Canada Between McKesson Canada Corporation, Appellant, and Her Majesty the Queen, Respondent, Court Files No. 2008-2949(IT)G and 2008-3471(IT)G, April 4, 2011, Trial Testimony, Toronto, Canada, November 1- 16, 2011.
  • “Statement of Brian C. Becker,” Federal Court of Australia, Victoria District Registry, Between SNF (Australia) PTY Limited, Applicant, and The Commissioner of Taxation of the Commonwealth of Australia, Respondent, March 2, 2009, VID 132 of 2008, 2011 ATC 20-265, Trial Testimony, Melbourne, Australia, July 29-30, 2009.
  • “Economic Analysis of the Guarantees Made by General Electric Capital Corporation to General Electric Capital Canada, Inc.: 1996–2000,” General Electric Capital Canada Inc. v. Her Majesty the Queen, Tax Court of Canada, 2006-1385(IT)G, April 14, 2009, Trial Testimony, Toronto, Canada, June 17, 2009.
  • “Statement of Brian C. Becker,” Roche Products Pty. Ltd. vs. Federal Commissioner of Taxation, Administrative Appeals Tribunal, Taxation Appeals Division, New South Wales District Registry, NO NT7 AND NT56-65 OF 2005, August 30, 2007, Trial Testimony, Sydney, Australia, February 20-21, 2008.
  • “Economic Analysis of Transfer Prices and Royalties for Licensed Pharmaceutical Products Between Glaxo, Inc. and Related Entities: July 1, 1988 – December 31, 2000,” GlaxoSmithKline Holdings(Americas) Inc., Petitioner v. Commissioner of Internal Revenue, Respondent, United States Tax Court, 117 T.C. No. 1, August 29, 2006.