Dr. Yves Hervé

Managing Director


Tel: +49 69 710 447 508

Email: yves.herve@nera.com
vCard: Download

Dr. Yves Hervé is a Managing Director in NERA's Global Transfer Pricing Practice and is operating in NERA’s Frankfurt office. Dr. Hervé has been a fully dedicated TP professional since 1999. 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.

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 defence and dispute resolution. His client portfolio covers global multinationals across a broad segment of industries (in particular life sciences, chemical & industrial products, transportation & logistics, automotive, energy, consumer, high-tech).

In the course of his projects and as responsible promoter of broader solution platforms, 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.



Title Type Author
The New Administrative Guidelines: Increased Tax Disputes and Litigation Expected in ... Published Article By Dr. Yves Hervé and Philip de Homont
NERA Experts Offer Insight into OECD Guidance on the Transfer Pricing Implications of... Brief
Dr. Yves Hervé’s Interview in Financier Worldwide Dr. Yves Hervé
Taxation of the Digital Economy: Analysing User Base Value Published Article Dr. Yves Hervé and Philip de Homont
Assessing the Transfer Pricing Treatment of COVID-19 Restructuring Published Article Dr. Yves Hervé, Dr. Niraja Srinivasan, and Philip de Homont
How to Share Manufacturing Network Losses in the Face of COVID-19 Published Article By Dr. Yves Hervé and Philip de Homont
How to Justify Your Transfer Pricing License Agreements During COVID-19 Published Article Dr. Yves Herve and Philip de Homont
NERA Experts Share Transfer Pricing Trends in ITR Awards' Winner Podcast Book Dr. Yves Hervé and Philip de Homont
Adjusting Group Transfer Pricing in the COVID-19 Economic Crisis Published Article Dr. Yves Hervé and Philip de Homont
Germany: The Changing Model of Group Financing Centres Published Article Yves Hervé, Philip de Homont and Georg Dettmann