John Warner was quoted in Bloomberg BNA’s Tax Management Transfer Pricing Report about a Government Accountability Office report that new global tax rules may bring small administrative costs for the IRS and uncertain compliance costs on multinational companies, leading to effects on employment and investment.

John Warner, a shareholder at Buchanan Ingersoll and Rooney PC in Washington with a specialty in international tax, said he agreed with the report that predicting changes to behavior in response to the new rules was “highly speculative"—but that some practices may become standardized, such as determining “what level of on-the-ground human decision-making capacity is sufficient to support a given level of risk-based profit allocation.”