Dr. Yves Hervé

Senior Managing Director


Tel: +49 69 710 447 508

Email: yves.herve@nera.com
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PhD in economics, University of Saarland, Germany
MSc in economics, University of Bonn, Germany
Master in European Integration, College of Europe, Belgium


Dr. Yves Hervé is an expert 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.

This article was listed on SSRN's Top Ten download list for: LSN: International & Comparative (Topic), Law & Society: Public Law - Tax eJournal, Tax Law & Policy eJournals, and Tax Law: International & Comparative Tax eJournal.



Title Type Author
Schöne neue Verrechnungspreiswelt: Gewinnverteilung anhand anteiliger Value Creation—... Published Article Dr. Verena Hahn, Dr. Yves Hervé, Dr. Jens Rubart, and Dr. Salem Saljanin
Developments in the Valuation of Intangible Transfers and Retroactive Price Adjustmen... Published Article Dr. Yves Hervé and Dr. Jens Rubart
Statistical Approaches to Transfer Pricing Adjustments for Profit Split Systems Published Article Dr. Yves Hervé and Philip de Homont
CUP Approach to Intercompany Loans in Germany Published Article Dr. Yves Hervé and Dr. Jens Rubart
Considering Joint Value Creation in the Tech Industry Published Article Dr. Yves Hervé and Philip de Homont
TP of Manufacturing Entities in Automotive Supplier Industry: New Approaches Published Article Dr. Yves Hervé, Philip de Homont, and Dr. Salem Saljanin
Shapley Value: A Fair Solution to the Value Creation Puzzle in Transfer Pricing? Published Article Verena Hahn, Yves Hervé, Salem Saljanin, and Lorraine Eden
Economic and Political Megatrends: Shaping Transfer Pricing Policies in an Increasing... Published Article Dr. Yves Hervé and Ronald Bernstein
2021 German Administrative Principles: Impact on TP and Intangible Contributions Published Article Dr. Yves Hervé and Tom Braukmann
German 2021 Transfer Pricing—A Fundamental Shift in the German Transfer Pricing Lands... Published Article Dr. Yves Hervé and Philip de Homont