Dr. Daniel J. Frisch

Affiliated Consultant


Email: daniel.frisch.affiliate@nera.com
vCard: Download


PhD, MA, and BA in economics, Harvard University


Daniel Frisch is a widely recognized authority on the economics of transfer pricing, international tax policy, and revenue estimation of international tax issues. He has testified before the US Tax Court as an expert witness in numerous transfer pricing proceedings, including cases involving Amazon, Seagate Technology, National Semiconductor, Apple, DHL, and GAC Produce. Dr. Frisch has also testified in the Tax Court of Canada and before the Australian Administrative Appeals Tribunal.

Prior to joining NERA, Dr. Frisch was a Managing Director and co-founder at Horst Frisch Incorporated and a Principal at KPMG. Before that, he served as Director for International Taxation in the US Treasury Department’s Office of Tax Analysis. While at the Treasury, Dr. Frisch was a principal author of the 1988 Study of Intercompany Pricing (also known as the Section 482 White Paper).

Dr. Frisch has been an invited speaker at conferences held by the Tax Executives Institute, Georgetown University Law Center, the International Fiscal Association, the American Bar Association, the American Enterprise Institute, and other groups. His articles have been published in Bloomberg’s Transfer Pricing Report, Tax Notes, and the National Tax Journal.

Your Search did not return any results.

Title Date Type
Horst Frisch Economists Join NERA’s Transfer Pricing Practice 13 September 2022 Press Release