Paul Daly CTA is a tax partner at BDO LLP who specialises in transfer pricing, having advised on transfer pricing and international tax both in practice and in industry. During this time he has been responsible for numerous transfer pricing policy design and implementations. He has a particular focus on the transfer pricing of intellectual property (IP) and the convergence with R&D tax reliefs and patent box incentives in the UK and overseas. www.bdo.co.uk