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Email: harlow.higinbotham@nera.com
vCard: Download
PhD in economics, University of Chicago
AB in applied mathematics, Harvard University
Dr. Higinbotham is a PhD economist and Chartered Financial Analyst® (CFA®) charterholder with more than 25 years of consulting and research experience in the public, private, and academic sectors. At NERA, Dr. Higinbotham applies his expertise to the intercompany pricing controversies encountered by NERA's clients around the world.
Prior to joining NERA, Dr. Higinbotham served as A.T. Kearney's Chief Economist and led A.T. Kearney's Economics Group. In that role, he led the firm's transfer pricing practice, where he focused on both litigation and advisory work, with a particular emphasis on the pharmaceutical, electronics, and automotive industries.
Dr. Higinbotham is recognized for developing innovative approaches to comparative functional analyses, the valuation of intangibles, and the economic rationale for profit split proportions, as well as accounting techniques for constructing economically meaningful, detailed balance sheets and profit and loss statements for relevant business segments at each stage of production and distribution. He has also developed and implemented unique methodologies for the effective disposition of tax and regulatory review issues.
Dr. Higinbotham received a PhD in economics from the University of Chicago and an AB in applied mathematics from Harvard University, in addition to graduate studies at the London School of Economics. He has published extensively on the subject of transfer pricing and is a frequent speaker at industry conferences. He has also served as an expert witness in a variety of government proceedings related to cost determination.
Title | Type | Author | ||
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NERA Experts Comment on Digital Economy Discussion Paper by Australian Treasury | Regulatory Filing | Dr. Emmanuel Llinares, Dr. Harlow Higinbotham, Sébastien Gonnet, Dr. Vladimir Starkov | ||
Forum: Taxation of Intangible Assets | Published Article | Emmanual Llinares, Harlow Higinbotham, and Yves Hervé | ||
Comments on OECD Request for Input on Work Regarding Tax Challenges of the Digitalize... | Regulatory Filing | Harlow Higinbotham, Pim Fris, Vladimir Starkov and Emmanuel Llinares | ||
Comments on OECD Discussion Draft on the Revised Guidance on Profit Splits | Regulatory Filing | Emmanuel Llinares, Harlow Higinbotham, Nihan Mert-Beydilli, and Vladimir Starkov | ||
Discussion Draft on BEPS Action 10: Use of Profit Split in the Context of Global Valu... | Regulatory Filing | By Dr. Harlow Higinbotham, Dr. Emmanuel Llinares, and Pim Fris | ||
Value Creation, Comparability and Bargaining Analysis: Key References in Transfer Pri... | Book | Edited by Dr. Emmanuel Llinares and Sébastien Gonnet with contributions from Dr. Harlow Higinbotham, Dr. Vladimir Starkov, Bastian Gottschling, Dr. Alexander Voegele, and Pim Fris | ||
NERA's Comments on the OECD's Discussion Draft on Transfer Pricing Documentation and ... | Regulatory Filing | By Dr. Emmanuel Llinares, Pim Fris, Dr. Harlow Higinbotham, and Sébastien Gonnet | ||
NERA's Comments on the OECD's Revised Discussion Draft on Transfer Pricing Aspects of... | Regulatory Filing | By Pim Fris, Dr. Harlow Higinbotham, and Dr. Emmanuel Llinares | ||
Coping with the Economic Downturn: Comparing Arm's Length Benchmarks During a Volume ... | Published Article | By Dr. Harlow Higinbotham with former NERA Consultant Dr. Seen Meng Chew | ||
Comments to the Proposed Revision of Chapters I-III of the OECD Transfer Pricing Guid... | Regulatory Filing | |||
Title | Date | |||
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Using Value Chain Analysis to Define and Communicate Effective Transfer Pricing Polic... | 20 January 2017 | |||
ABA 2016 Midyear Meeeting: Section of Taxation | 29 January 2016 | |||
Transfer Pricing for Financial Services Companies | 27 October 2011 | |||
Seminar on International Tax and Transfer Pricing | 19 October 2010 | |||
Transfer Pricing Seminar 2009 | 02 July 2009 | |||
Transfer Pricing China 2008 | 04 June 2008 | |||
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