Amanda Pletz

Education

M.Comm in economics, University of Pretoria, South Africa 
B.Comm (Honours) in economics, University of Pretoria, South Africa 
B.Comm in economics, University of Pretoria, South Africa

Experience

Ms. Pletz is an Associate Director in NERA’s Global Transfer Pricing Practice. She specializes in cross-border related-party transactional pricing and asset valuation issues, with a focus on the financial services sector and financing arrangements.

In the financial services sector, Ms. Pletz has carried out transfer pricing studies in private banking, asset management, private equity (including venture capital funds), real estate, insurance, trading, retail banking, and many other areas. In financing, she has advised on intercompany capital structure issues; cash pooling; pricing of loans; hybrid instruments; guarantees; captive insurance arrangements; and leasing, loan, company, and other asset valuations.

In litigation, Ms. Pletz has been involved in cases considering intercompany guarantees, retrospective banking business valuations, financing arrangements, and trade analyses. She has also been involved in dispute cases involving state aid and has provided economic analysis for international arbitration. Ms. Pletz has provided expert opinion reports in relation to tax audits globally and has assisted clients with economic analysis for advanced pricing agreements with local authorities across Europe. Ms. Pletz has been recognised in Who’s Who Legal Corporate Tax—Experts 2021 and Who’s Who Legal Experts—Financial Advisory and Valuation—Corporate Tax Experts 2021, where she was described by her clients as a “go-to for transfer pricing” and an expert with a “strong understanding of the economics in a business context” and who is “extremely thorough, diligent, and responsive.” She is regularly invited to speak on the economics of intercompany financing transactions and transfer pricing issues in the financial services sector.

Prior to joining NERA, Ms. Pletz provided health-sector cost-benefit analysis, macroeconomic analysis and automotive segmentation modeling for a leading automotive producer, labor market supply and demand studies for local government bodies, and economic analysis relating to the real estate sector. Ms. Pletz lectured on economics and banking at the University of Pretoria and on microeconomics at the London School of Hygiene and Tropical Medicine. She is also a guest speaker of the University of Lausanne and has lectured as part of the university’s executive programme in transfer pricing on the economics of intercompany financing transactions.