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Paris
Tel: +33 1 70 75 01 93
Fax: +33 1 45 02 30 01
Geneva
Tel: +41 79 517 6895
Fax: +41 22 819 19 90
London
Tel: +44 20 7659 8650
Fax: +44 20 7659 8501
Email: emmanuel.llinares@nera.com
vCard: Download
PhD in economics, University of Delaware
Doctorate in economics, University of Lyon
Emmanuel Llinares, Chair of NERA’s Global Transfer Pricing Practice, is an economist specializing in transaction pricing, asset and business valuations, and intellectual property analyses in an international tax context. He has over 20 years experience in advising multinational companies and their legal advisors on defining and implementing their intra-group pricing policies, valuing assets including notably the pricing of complex transactions (intellectual property, financing, etc.). He has assisted them in the context of various re-structuring, pricing design, and negotiations with tax authorities. He has provided economic analyses in the context of tax and intellectual property-related litigations including the preparation of expert reports. Dr. Llinares has also advised governments in relation to specific corporate income tax-related cases.
Dr. Llinares has managed a large number of valuation and intercompany pricing projects in a wide range of industries, including consumer products, telecommunication, energy, transportation, professional services, financial services, chemical industry, and various other sectors. He has been involved in the negotiation and preparation of several Advance Pricing Agreements. He has also managed the economic analyses aspects of a large number of tax-related audits in Europe and other regions.
Prior to joining NERA, Dr. Llinares was an economist with Arthur Andersen in London and with the KPMG network in Paris. Dr. Llinares 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. Between 2015 and 2019, Dr. Llinares was a member of the European Union Joint Transfer Pricing Forum, a group of leading experts in transfer pricing that advise the European Commission on transfer pricing matters.
Dr. Llinares publishes frequently on the subject of intra-group pricing and valuation. He regularly speaks at conferences on intra-group pricing and intellectual property at conferences in Europe and North America. Dr. Llinares is a member of the French Association of Valuation Experts (SFEV) and a member of the French branch of the International Fiscal Association (IFA). He is considered by Euromoney as one of the leading experts in Transfer Pricing.
French
English
Title | Type | Author | ||
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Applying the Arm’s Length Principle to Intra Group Financial Transactions: A Referenc... | Book | Amanda Pletz, Dr. Emmanuel Llinares, Dr. Niraja Srinivasan, Timothy McKenna, Ralph Meghames, Dr. Ronald Bernstein, Bernardo Danesi, Eugene Ng, Gary Lambert, and Mark Berenblut | ||
Price Factoring Transaction Chapters in Intra Group Financial Transitions Reference G... | Book | Dr. Emmanuel Llinares and Bernardo Danesi | ||
The Criminalization of Transfer Pricing in France: What the Future Holds | Published Article | Dr. Emmanuel Llinares | ||
Taxation and Value Creation | Book | Dr. Emmanuel Llinares and Ralph Meghames | ||
NERA Experts Offer Insight into OECD Guidance on the Transfer Pricing Implications of... | White Paper | |||
NERA Experts Comment on the OECD Proposal on Pillar One Blueprint | Brief | Dr. Harlow Higinbotham, Dr. Vladimir Starkov, Ralph Meghames, and Dr. Emmanuel Llinares | ||
Irish Department of Finance Changes to Local Transfer Pricing Regulation | White Paper | Amanda Pletz, Dr. Emmanuel Llinares, and Bernardo Danesi | ||
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 | ||
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 | Amanda Pletz, Dr. Emmanuel Llinares, and Bernardo Danesi | ||
Title | Date | |||
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The Criminalization of Transfer Pricing in France: What the Future Holds | 12 October 2022 | |||
International Corporate Taxation Challenges | 07 October 2022 | |||
NABE Transfer Pricing Symposium (TPS) | 20 July 2022 | |||
NERA Insights Webinar in Partnership with Paris Arbitration Week 2022 | Demystifying ... | 01 April 2022 | |||
NERA Expert Speaks at Cambridge Forum 2021 | 26 October 2021 | |||
NERA Insights Webinar Co-Hosted by Obeid & Partners in Partnership with the Paris Arb... | 22 September 2021 | |||
NERA Experts Speak at ITR Managing Tax Disputes Summit 2021 | 19 May 2021 | |||
Increasing Transfer Pricing Litigation for Multinationals Operating in Europe | 30 March 2021 | |||
NERA Experts Teach Transfer Pricing at Leiden University | 28 April 2020 | |||
ITR Managing Global Tax Disputes Summit 2019 | 30 April 2019 | |||
Title | Date | Type | ||
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NERA Ranked in Tier 1 of World TP 2021 Transfer Pricing Guide in Germany | 06 October 2020 | Press Release | ||
NERA Germany Wins Transfer Pricing Firm of the Year Award | 22 May 2020 | Press Release | ||
NERA Economic Consulting Opens Office in Milan, Italy | 19 November 2019 | Press Release | ||
NERA Announces Appointment of New Practice Chairs | 25 March 2013 | Press Release | ||
NERA Economic Consulting Announces Officer-Level Promotions | 06 September 2012 | Press Release | ||
NERA Economic Consulting Expands European Footprint with New Geneva Office | 04 February 2009 | Press Release | ||
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