Amanda Pletz

Associate Director


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

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

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

Email: amanda.pletz@nera.com
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Master's in economics, Honours in economics, Bachelor of Commerce in economics, University of Pretoria, South Africa 


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.  She has also been involved in a range of studies for various multinationals across a number of sectors.  In the financial services sector she 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 others. She has assisted clients to realign the group’s transfer pricing policies with the new business models.

Ms. Pletz has also advised on intercompany capital structure issues, pricing of loans, guarantees, and structured convertible bond offerings, captive insurance arrangements and loan, company, and other asset valuations.  She has experience in the valuation of oil field exploration ventures.

Ms Pletz has provided expert opinion reports in relation to European and US tax audits and has assisted clients with economic analysis for advance pricing agreements with local authorities.

In litigation, she has been involved in cases considering intercompany guarantees, retrospective banking business valuations, intercompany financing arrangements, and trade analyses. She has been involved in dispute cases involving state aid and has provided economic analysis for international arbitration. She has also been recognized by Who's Who Legal in their Corporate Tax: Experts directory, where clients recommended her for her "thorough detailed economic analysis" and "quick mind".

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 for the University of Pretoria and on Microeconomics for the London School of Hygiene and Tropical Medicine of the University of London. Ms Pletz regularly lectures on the topic of economics of intercompany financing transactions.

Ms. Pletz received a Bachelor of Commerce, a Bachelor Honours degree, and a Master's degree in economics from the University of Pretoria, South Africa.

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... Brief
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