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Amanda Pletz

Associate Director

Contact

London
Tel: +44 20 7659 8528
Fax: +44 20 7659 8501

Paris
Tel: +33 1 70 75 01 85
Fax: +33 1 45 02 30 01

Geneva
Tel: +41 22 819 94 94
Fax: +41 22 819 19 90

Email: amanda.pletz@nera.com
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Education

MA in economics, University of Pretoria, South Africa 
Honours in economics, University of Pretoria, South Africa 
BA 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.

Title Type Author
Transfer Pricing and Covid-19: Wolters Kluwer White Paper White Paper by Amanda Pletz and Diana Kabir
The Future of the Profit Split Method Book by Amanda Pletz
NERA Experts Offer Insight into OECD Guidance on the Transfer Pricing Implications of... White Paper
NERA Experts Author a Chapter in New Book on Transfer Pricing Developments Around the... Book Amanda Pletz and Diana Kabir
The OECD Transfer Pricing Guidance on Financing Transactions: Captive Insurance Arran... By Amanda Pletz and Dr. Georg Dettmann
Irish Department of Finance Changes to Local Transfer Pricing Regulation White Paper Amanda Pletz, Dr. Emmanuel Llinares, Bernardo Danesi, and Diana Kabir
NERA Experts Offer Insight into OECD Guidance on Financial Transactions White Paper Amanda Pletz, Ralph Meghames and Dr. Georg Dettmann
Implicit Support and Its Implications on Guarantee Fee Pricing: Fact or Fiction Published Article Amanda Pletz, Gary Lambert, Dr. Georg Dettmann, and Diana Kabir
NERA Experts Comment on the OECD Proposal for a “Unified Approach” under Pillar One Regulatory Filing Dr. Vladimir Starkov, Dr. Yves Hervé, Amanda Pletz, Dr. Emmanuel Llinares, Dr. Harlow Higinbotham, Pim Fris and Dr. Jacques Potin
NERA Experts Offer Guidance Through HMRC’s Diverted Profits Tax Legislation Brief By Amanda Pletz, Dr. Emmanuel Llinares, Diana Kabir, and Bernardo Danesi