Graham Poole is a senior director, economics and transfer pricing, at Hogan Lovells. He advises clients on all aspects of transfer pricing, including disputes, and on valuation issues. Graham was formerly a TP economist at HMRC, where he advised on policy and technical positions in major cases. Before that he that worked for many years in the private sector. Email: graham.poole@hoganlovells.com; tel: 020 7296 2014.