David J. Hutchings

Managing Principal
David J. Hutchings
Montreal

Education

J.D., University of Toronto Faculty of Law; M.A., economics, University of Toronto; B.S., economics, and B.S., mathematics, Massachusetts Institute of Technology

Summary of Experience

Mr. Hutchings’ economics expertise spans a wide array of topics, including tax and transfer pricing, securities and finance, valuation and damages, and antitrust. Deeply experienced in litigation, international arbitration, and investigations, he has led case teams, conducted economic and financial analyses, estimated damages and liability, and performed valuation analyses in complex matters across many jurisdictions, including the US, Canada, the UK, the EU, Latin America, and Australia.

In tax controversy and transfer pricing matters, he has assisted expert witnesses and attorneys for both taxpayers and taxing authorities in jurisdictions around the world. Mr. Hutchings has analyzed intercompany financings for both debt/equity characterization and debt pricing questions, valued closely held corporations, studied issues of cost allocations between related parties, and assessed arm’s-length pricing in a variety of contexts. For example, he has worked with financial institutions on allocating losses amongst subsidiaries, studied the sources of value for consumer packaged goods, priced related party transactions for pharmaceutical products, and worked with medical device manufacturers on transfer pricing between related parties. Mr. Hutchings has provided expert reports on tax dispute and transfer pricing issues for both planning and litigation. He has also applied transfer pricing principles in non-tax disputes such as assessing fairness in corporate transactions between related parties.

In antitrust and competition matters, Mr. Hutchings has analyzed anticompetitive effects, evaluated potential remedies, examined the economics of platform markets, and assisted in the preparation of analysis and testimony before courts and government regulators, such as the US Federal Trade Commission (FTC).

In addition, he has quantified harms and foregone benefits, and valued natural resources and treaty entitlements, in several disputes between Canadian First Nations and the Crown, both testifying at trial and consulting to reach pre-dispute resolutions. He has also quantified damages arising from tortious interference, breach of contract, and other contractual and extra-contractual remedies, and provided valuation analyses in numerous commercial disputes.

En Français

David J. Hutchings
Practices