Pim Fris

Affiliated Consultant


Tel: +32 2 282 4355
Fax: +32 2 282 4360

Tel: +33 1 70 75 01 91
Fax: +33 1 45 02 30 01

Email: pim.fris.affiliate@nera.com
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Degree in economics, Groningen University, The Netherlands
(specialization in tax and transfer pricing for multinational enterprises)


Mr. Fris is an expert in NERA's Global Transfer Pricing Practice. He established and leads the firm's European transfer pricing services and operates from Paris and London. He is one of the most experienced and recognized transfer pricing experts in Europe.

Mr. Fris retired from Ernst &Young (E&Y) at the end of 2002, having been a partner in the tax practice for 23 years. He established E&Y's transfer pricing practice in Amsterdam, which grew to be the largest practice in continental Europe dedicated to transfer pricing. He was also the leader of E&Y's European transfer pricing network and a member of the global leadership team. His responsibilities covered the handling of transfer pricing controversies, as well as the design, implementation, and documentation of transfer pricing policies.

He has worked across most commercial and industrial sectors including the automotive, pharmaceutical, retail, and consumer products industries. His focus is advice on transfer pricing design as a key tool in managing business restructurings.

Before becoming a partner at E&Y, Mr. Fris worked for the Netherlands Ministry of Finance, where he served as a tax inspector.

Mr. Fris is a frequent lecturer and has published extensively in the area of transfer pricing, tax, and economics.

Title Type Author
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 the OECD Public Discussion Draft on the Attribution of Profits to Permane... Regulatory Filing By. Pim Fris and Guillaume Madelpuech
Discussion of the Amendments to Chapter IX of the OECD Transfer Pricing Guidelines on... Regulatory Filing By Pim Fris and Guillaume Madelpuech
Discussion Draft on BEPS Action 8: Discussion Draft on Hard-to-value Intangibles Regulatory Filing Pim Fris, Dr. Emmanuel Llinares, and Guillaume Madelpuech
BEPS Action 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost C... Regulatory Filing Dr. Vladimir Starkov, Vladimir Starkov, Dr. Emmanuel Llinares and Pim Fris
BEPS Action 8, 9 and 10: Discussion Draft on Revisions to Chapter I of the Transfer P... Regulatory Filing By Pim Fris, Dr. Emmanuel Llinares, and Dr. 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
Understanding Risk in the Enterprise: The Key to Transfer Pricing for Today's Busines... Published Article By Pim Fris, Sébastien Gonnet, and Ralph Meghames
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