Dr. Harlow Higinbotham

Managing Director


Tel: +1 312 573 2803
Fax: +1 312 573 2810

Email: harlow.higinbotham@nera.com
vCard: Download


PhD in economics, University of Chicago
AB in applied mathematics, Harvard University


Dr. Higinbotham is a PhD economist and Chartered Financial Analyst® (CFA®) charterholder with more than 25 years of consulting and research experience in the public, private, and academic sectors. At NERA, Dr. Higinbotham applies his expertise to the intercompany pricing controversies encountered by NERA's clients around the world.

Prior to joining NERA, Dr. Higinbotham served as A.T. Kearney's Chief Economist and led A.T. Kearney's Economics Group. In that role, he led the firm's transfer pricing practice, where he focused on both litigation and advisory work, with a particular emphasis on the pharmaceutical, electronics, and automotive industries.

Dr. Higinbotham is recognized for developing innovative approaches to comparative functional analyses, the valuation of intangibles, and the economic rationale for profit split proportions, as well as accounting techniques for constructing economically meaningful, detailed balance sheets and profit and loss statements for relevant business segments at each stage of production and distribution. He has also developed and implemented unique methodologies for the effective disposition of tax and regulatory review issues.

Dr. Higinbotham received a PhD in economics from the University of Chicago and an AB in applied mathematics from Harvard University, in addition to graduate studies at the London School of Economics. He has published extensively on the subject of transfer pricing and is a frequent speaker at industry conferences. He has also served as an expert witness in a variety of government proceedings related to cost determination.

Title Type Author
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
Managing Transfer Pricing in the COVID-Related Economic Downturn Published Article Dr. Harlow Higinbotham, Dr. Vladimir Starkov, Nihan Mert-Beydilli
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
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
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
Discussion Draft on BEPS Action 10: Use of Profit Split in the Context of Global Valu... Regulatory Filing By Dr. Harlow Higinbotham, Dr. Emmanuel Llinares, and Pim Fris
Value Creation, Comparability and Bargaining Analysis: Key References in Transfer Pri... Book Edited by Dr. Emmanuel Llinares and Sébastien Gonnet with contributions from Dr. Harlow Higinbotham, Dr. Vladimir Starkov, Bastian Gottschling, Dr. Alexander Voegele, and Pim Fris
NERA's Comments on the OECD's Discussion Draft on Transfer Pricing Documentation and ... Regulatory Filing By Dr. Emmanuel Llinares, Pim Fris, Dr. Harlow Higinbotham, and Sébastien Gonnet