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Dr. Emmanuel Llinares

Managing Director

Head of Global Transfer Pricing

Contact

Paris
Tel: +33 1 70 75 01 93
Fax: +33 1 45 02 30 01

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

London
Tel: +44 20 7659 8650
Fax: +44 20 7659 8501

Email: emmanuel.llinares@nera.com
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Education

PhD in economics, University of Delaware
Doctorate in economics, University of Lyon

Experience

Dr. Llinares is an economist specializing in inter-company pricing, valuation, and intellectual property analyses. For a number of years, he has advised multinational companies on defining and implementing their intra-group pricing policies and has assisted them with design, documentation, and tax audit defense. Dr. Llinares also assists clients in the context of commercial or intellectual property-related litigations.

Dr. Llinares has managed scores of large intercompany pricing projects for multinationals in a wide range of industries, including transportation, energy, chemical, luxury goods, financial services, health care, real estate, media and entertainment, and food and beverage. He has also managed the economic analyses aspects of a large number of tax-related audits in Europe and other regions. He is considered by Euromoney to be one of the world's leading transfer pricing advisors.

Dr. Llinares has been a member of the EU Joint Transfer Pricing Forum since June 2015.

Prior to joining NERA, Dr. Llinares was an economist with Arthur Andersen in London and with the KPMG Tax network in Paris. He is a former lecturer at the Economics Department of the University of Delaware and at the Ecole Supérieure de Gestion, a business school in Paris.

Dr. Llinares has a PhD in economics from the University of Delaware and a doctorate in economics from the University of Lyon. He publishes frequently on the subject of transfer pricing and valuation.

Languages

French

Title Type Author
Transfer Pricing Treatment of Intangibles: Issues and Developments Published Article Dr Emmanuel Llinares and Ralph Meghames
NERA Experts Offer Guidance Through HMRC’s Diverted Profits Tax Legislation Brief By Amanda Pletz, Dr. Emmanuel Llinares, Diana Kabir, and Bernardo Danesi
NERA Experts Comment on Digital Economy Discussion Paper by Australian Treasury Regulatory Filing Dr. Emmanuel Llinares, Dr. Harlow Higinbotham, Sébastien Gonnet, Dr. Vladimir Starkov
Forum: Taxation of Intangible Assets Published Article Emmanual Llinares, Harlow Higinbotham, and Yves Hervé
NERA Experts Review OECD Discussion on Financial Transactions and Recommend Starting ... Regulatory Filing Dr. Emmanuel Llinares, Amanda Pletz and Gary Lambert
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
Apple and the CCCTB: Can the European Commission Have Both? Published Article By Dr. Emmanuel Llinares and Guillaume Madelpuech
Discussion Draft on BEPS Action 8: Discussion Draft on Hard-to-value Intangibles Regulatory Filing Pim Fris, Dr. Emmanuel Llinares, and Guillaume Madelpuech
BEPS Action 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost C... Regulatory Filing Dr. Vladimir Starkov, Vladimir Starkov, Dr. Emmanuel Llinares and Pim Fris