Dr. Yves Hervé

Managing Director


Tel: +49 69 710 447 508

Email: yves.herve@nera.com

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
Transfer Pricing Value Chains and Supply Chains Post-BEPS Published Article By Dr. Yves Hervé and Dr. Vladimir Starkov
Relocations of Functions and Adjustment Payments in Transfer Pricing Published Article By Dr. Yves Hervé and Philip de Homont
A Practical Solution for Hard-to-Value Intangibles Published Article Dr Yves Hervé and Philip de Homont
The OECD’s Revised Guidance on the Application of the Transactional Profit Split Meth... Book Dr. Yves Hervé and Dr. Georg Siegert
Digitisation Trends and Use of the Profit Split Method Published Article Yves Hervé, Philip de Homont
Profit-split Considerations in TNMM Solutions in a Post-BEPS World Published Article Yves Hervé, Philip de Homont
Forum: Taxation of Intangible Assets Published Article Emmanual Llinares, Harlow Higinbotham, and Yves Hervé
Using statistical analysis to improve TNMM Published Article Yves Hervé and Philip de Homont
DEMPE Analysis for CUP Studies Published Article Yves Hervé and Philip de Homont
TNMM in a Post-BEPS World—New Transfer Pricing Solution Requirements Published Article Yves Hervé and Philip de Homont