Dr. Harlow Higinbotham

Senior 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


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
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