Dr. Emmanuel Llinares

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.