Bert Middelkoop

Partner, PwC Netherlands

I am a partner in the PwC Netherlands Transfer Pricing (TP) and Value Chain Transformation team. I am involved in large business restructuring projects, M&A deals and TP controversy. In addition, I assist my audit colleagues on complex transfer pricing issues as part of the financial statement.  My market focus is mainly fast moving consumer, retail and e-commerce businesses. I also focus on the question “what is next” for TP and business models given the global (regulatory) trends whilst interacting with clients and PwC colleagues. I am not only solving today’s issues but also aiming to look ahead and think  about potential solutions  to tomorrow’s questions.


  • Erasmus University - fiscal economics

  • State University Leiden - fiscal law

Memberships and side activities

  • Guest lecturer/teacher at the University of Amsterdam (‘Vrije Universiteit”).

  • Member of Dutch Association of Tax Advisors’ transfer pricing section focusing on the digital economy


  • Partner since 2021


  • Transfer pricing
  • Value chain transformation
  • Fiscal law
  • Digital supply chains
  • M&A deals
  • Consumer retail and technology/digital industry
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