Michiko Hamada Haney

Michiko Hamada haney

Managing Director; Transfer Pricing Technical Leader and Atlantic Region Leader

BDO Greater Washington D.C. Office



Executive Summary

Michiko has more than 20 years of experience conducting transfer pricing studies. She has provided transfer pricing planning and documentation services to both U.S.- and non-U.S.-based multinational companies in all aspects of global business operations. Her experience covers intellectual property (IP) licensing, valuation, migration, and cost sharing; financial services, including interest rate and guarantee fee analysis; manufacturing services, including quality control, contract and toll manufacturing; distribution, commissionaire and limited risk distributor structures; insurance and leasing; and shared services, including headquarters cost allocations, research and development, procurement, logistics and credit functions. In addition, she has assisted U.S. companies with a variety of state and local transfer pricing issues, and has conducted global transfer pricing planning and documentation, and FIN 48 documentation and review.
Michiko has worked with clients across numerous industries, including computer software, hardware, components and peripherals, pharmaceuticals, medical equipment and supplies, telecommunications, heavy machinery, automotive, automotive equipment and supplies, food and food commodities, sports apparel and footwear, jewelry, luxury leather products, consulting and engineering, photographic equipment and supplies, oil and gas services, industrial equipment and consumer products, chemical products, financial services, services and retail trade.

Prior to joining BDO USA, LLP, Michiko worked at Arthur Andersen LLP in the Office of Federal Tax Services, in-house at a footwear and apparel manufacturer, and at two smaller boutique economic consulting firms working on matters in transfer pricing and international trade.


Ph.D. coursework in Economics, University of Oregon
M.A., Economics, Middlebury Institute of International Studies
B.A., Economics, Reed College