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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
vCard: Download
PhD in economics, University of Delaware
Doctorate in economics, University of Lyon
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.
French
Title | Type | Author | ||
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NERA Experts Comment on the OECD Proposal on Pillar One Blueprint | Book | Dr. Harlow Higinbotham, Dr. Vladimir Starkov, Dr. Niraja Srinivasan, Nihan Mert Beydilli, Ralph Meghames, and Dr. Emmanuel Llinares | ||
Irish Department of Finance Changes to Local Transfer Pricing Regulation | White Paper | Amanda Pletz, Dr. Emmanuel Llinares, Bernardo Danesi, 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 | ||
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 | ||
Title | Date | |||
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NERA Experts Teach Transfer Pricing at Leiden University | 28 April 2020 | |||
ITR Managing Global Tax Disputes Summit 2019 | 30 April 2019 | |||
TP Minds International 2019 | 19 March 2019 | |||
8th Annual IBA Finance & Capital Markets Tax Conference | 28 January 2019 | |||
5th Annual Corporate Tax Summit | 25 October 2018 | |||
NERA Transfer Pricing Experts to Speak at TPMinds International 2018 | 19 March 2018 | |||
Addressing the Challenges of a Post-BEPS World | 29 November 2016 | |||
ITR Global Transfer Pricing Forum – Europe 2016 | 29 June 2016 | |||
Has the BEPS Action Plan Saved the Arm's Length Principle? | 17 May 2016 | |||
TP Minds 2016 | 14 March 2016 | |||
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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