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The LCN Legal Podcast

The LCN Legal Podcast

De: LCN Legal
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The LCN Legal Podcast brings you expert views and analysis of the legal aspects of transfer pricing compliance. Our focus is always on real-world, practical insights that you can apply in your everyday work. We often feature interviews with experts within and around the international transfer pricing community.

2026 LCN Legal
Economía Gestión Gestión y Liderazgo
Episodios
  • Episode 20: Enterprise AI in Practice with Candy Liu, Strategic Global Account Lead at Microsoft
    Mar 29 2026

    What does enterprise AI actually look like in practice?

    In this episode, Xiaofang and Paul speak with Candy Liu, Strategic Global Account Lead at Microsoft, about how large organisations are adopting AI in the real world.

    From Microsoft Copilot and AI agents to hackathons, governance, and change management, Candy breaks down what works, what fails, and where businesses should start.

    They discuss why AI adoption needs leadership support, how teams can use AI to improve productivity and reduce low-value admin, and why the best results come from focusing on high-impact use cases instead of trying to make everything “AI-first” at once.

    The conversation also explores what smaller businesses can learn from enterprise teams, how finance and customer service functions are already benefiting from AI, and why the future of work will involve managing both human and digital resources.

    A practical episode for anyone trying to use AI more effectively at work.

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    49 m
  • Episode 19: Practical challenges when implementing Amount B, with Robin Hart
    Aug 29 2024

    Paul Sutton talks to Robin Hart – a Principal in Charles River Associates’ Transfer Pricing Practice, based in the San Francisco Bay Area – about the current status of Amount B. With an expected start date of 1 January 2025, and many important factors still unclear, it is a very significant challenge for many multinationals.

    Paul and Robin’s discussion covers:

    • A recap of what Amount B is intended to achieve, and progress so far
    • A summary of the current situation
    • What we know at this time, and some very significant questions that are still unanswered
    • The incentives for some countries not to adopt Amount B, and some of the practical consequences that might result
    • How multinationals should already be preparing
    • Some of the challenges for multinationals in implementing Amount B
    • Possible longer-term developments, including the Amount B approach being extended to other transaction types
    • Key takeaways for MNEs who are affected by these issues.

    Want more insights on transfer pricing, legal risk, and cross-border structuring?

    • Join the LCN newsletter
    • Register for Upcoming webinars
    • Learn more about Intercompany Agreements
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    33 m
  • Target Margin arrangements
    Feb 2 2023

    Target Margin is a frequently used transfer pricing model, and one which particularly lends itself to limited risk distribution arrangements. LCN co-founder Paul Sutton discusses the implications in detail.

    • When Target Margin arrangements are most likely to be suitable
    • The two main options when drafting the pricing clause of the ICA, and how to choose which one to use
    • The importance of looking at the transaction from both a TP perspective and a legal one, and then reconciling the two
    • Common mistakes, and how to avoid them

    Want more insights on transfer pricing, legal risk, and cross-border structuring?

    • Join the LCN newsletter
    • Register for Upcoming webinars
    • Learn more about Intercompany Agreements
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    20 m
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