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Email: harlow.higinbotham@nera.com
vCard: Download
PhD in economics, University of Chicago
AB in applied mathematics, Harvard University
Harlow Higinbotham is an economist 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.
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.
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.
He has published extensively on 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. He is a Chartered Financial Analyst® (CFA®) charterholder.
Title | Type | Author | ||
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NERA Experts Respond to the Public Consultation Document of Pillar One: Amount B | Report | Dr. Niraja Srinivasan, Dr. Harlow Higinbotham, Dr. Vladimir Starkov, Alexis Jin | ||
‘Coca-Cola’ vs. Section 482: Is It Time to Refresh the Regulatory Guidance? | Published Article | Dr. Harlow Higinbotham and Dr. Niraja Srinivasan | ||
NERA Experts Contribute Chapter to "The Future of the Profit Split Method" | Book | Dr. Harlow Higginbotham and Dr. Vladimir Starkov | ||
Amount B: Facts and Circumstances Matter—Even for Routine Distributors | Published Article | Dr. Harlow Higinbotham, Dr. Niraja Srinivasan, and Dr. Vladimir Starkov | ||
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, Dr. Niraja Srinivasan, Ralph Meghames, and Dr. Emmanuel Llinares | ||
Managing Transfer Pricing in the COVID-Related Economic Downturn | Published Article | Dr. Harlow Higinbotham and Dr. Vladimir Starkov | ||
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 | ||
Title | Date | |||
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Global Transfer Pricing Forum 2020 | 01 December 2020 | |||
Using Value Chain Analysis to Define and Communicate Effective Transfer Pricing Polic... | 20 January 2017 | |||
ABA 2016 Midyear Meeeting: Section of Taxation | 29 January 2016 | |||
Transfer Pricing for Financial Services Companies | 27 October 2011 | |||
Seminar on International Tax and Transfer Pricing | 19 October 2010 | |||
Transfer Pricing Seminar 2009 | 02 July 2009 | |||
Transfer Pricing China 2008 | 04 June 2008 | |||
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