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Dr. Harlow Higinbotham

Managing Director

Contact

Chicago
Tel: +1 312 573 2803
Fax: +1 312 573 2810

Email: harlow.higinbotham@nera.com
vCard: Download

Education

PhD in economics, University of Chicago
AB in applied mathematics, Harvard University

Experience

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
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
The New Temporary Cost Sharing Regulations: What Needs to be Done? Brief By Harlow N. Higinbotham and Stuart L. Harshbarger et al.
Special Case: Charging Royalties to Newly Acquired Businesses Brief By Dr. Harlow Higinbotham and Dr. Stuart Harshbarger et al.