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Yves Hervé has been a fully dedicated transfer pricing professional since 1999. In the course of his professional career, Dr. Hervé has covered all major TP consulting issues for global clients, from integrated value chain structuring and TP planning to global TP compliance issues and documentation, TP economic solution design, IP valuation, cost contribution solutions, business restructurings, tax audit defense and dispute resolution. His client portfolio covers global multinationals across a broad segment of industries including life sciences, chemical and industrial products, transportation and logistics, automotive, energy, consumer, and high-tech.


Dr. Hervé has been particularly active in designing innovative solutions for Value Chain Analysis (e.g., a solution approach to rank functional value contributions in a non-distortionary manner, as well as a peer group based analytical approach), Risk Economics (e.g., quantification and risk adjustments solutions for business restructurings and hybrid value functions), Profit Splits (e.g., solutions based on relative bargaining power), and TP and tax impact simulation. Dr. Hervé has provided expert opinion reports in relation to European tax audits and has assisted clients with economic analysis for advance pricing agreements with local authorities. In litigation, he has been involved in cases considering intellectual property remuneration, related tax exit charges, and their underlying business valuations. He has also provided the economic analysis for international arbitrations.

Prior to joining NERA, he was a Transfer Pricing Partner at one of the Big Four accounting firms, then the German Tax Leader of the global Value Chain & Digital Transformation practice at another Big Four firm.


  • PhD in economics, University of Saarland, Germany
  • MSc in economics, University of Bonn, Germany
  • Master in European Integration, College of Europe, Belgium


  • German
  • French
  • English