Sébastien Gonnet



Tel: + 33 1 45 02 30 00
Fax: +33 1 45 02 30 01

Tel: +39 02 305771

Email: sebastien.gonnet@nera.com
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Masters of Science in business and administration, HEC (Ecole des Hautes Etudes Commerciales), Paris
Masters of Science in tax law (with a specialization in international taxation), Paris II Law University


Sébastien Gonnet is a Director in the global Transfer Pricing Practice at NERA Economic Consulting.

Based in Paris, he specializes in the areas of transfer pricing, intellectual property, and valuation. For a number of years, he has advised multinational companies in transfer pricing system design and implementation, business restructurings, and intellectual property and business valuation primarily in Europe, but also in China, in a range of industries including industrial and retail clients and financial institutions. He also acts as an expert economist in advance pricing agreements and tax audits in Europe and China. 

For many years, Mr. Gonnet has promoted the role of value chain analysis in transfer pricing, through publications, conferences, and trainings. He has designed and implemented a value chain analysis four-step process, linking a deep understanding of how industries and companies work with a sound application of economic analyses for arm’s length intra-group pricing. 

Mr. Gonnet is a frequent lecturer and has authored many publications on the economics of transfer pricing. He is also a frequent speaker at transfer pricing, intellectual property, and valuation conferences and training workshops, and has presented to tax authorities in Europe and China.

Mr. Gonnet is listed in International Tax Review's “World's Leading Transfer Pricing Advisors” by Expert Guide. His chapter on “Recent Developments on the Profit Split Method” was published in the 2017 edition of Transfer Pricing Developments Around the World.

Mr. Gonnet is the founder and president of Transfer Pricing Economists for Development (TPED – www.tped.eu), a Paris-based think-tank aimed at promoting the development and sharing of business economics knowledge in transfer pricing as an enabler of development of emerging economies and developing countries.

Before joining NERA, Mr. Gonnet was an economist at KPMG. He holds an MS in management from HEC (Ecole des Hautes Etudes Commerciales), Paris, and an MS in international taxation from Paris II Law University.



Title Type Author
NERA Experts Comment on Digital Economy Discussion Paper by Australian Treasury Regulatory Filing Dr. Emmanuel Llinares, Dr. Harlow Higinbotham, Sébastien Gonnet, Dr. Vladimir Starkov
Recent Developments on the Profit Split Method Book Sébastien Gonnet
Economic Analysis for Developing Countries—Comments on the IMF, OECD, UN, and World B... Regulatory Filing By Dr. Vladimir Starkov, Sébastien Gonnet, and Guillaume Madelpuech
Risks Redefined in Transfer Pricing Post-BEPS Book By Sébastien Gonnet
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
Comparability Adjustments in the Absence of Suitable Local Comparables in Emerging an... Published Article By Sébastien Gonnet, Dr. Vladimir Starkov, and Amanda Pletz with Madhura Maitra
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
Location Specific Advantages Published Article By Sébastien Gonnet
Transfer Pricing Forum - France Published Article By Sébastien Gonnet with Julien Monsenego of Olswang France LLP