Transfer Pricing

APA, Controversy, and Litigation Support

APA, Controversy, and Litigation Support

NERA's conflict resolution capabilities build on our staff's established reputation as expert witnesses and their ability to apply sound, creative economic theory in the resolution of tax disputes. We have substantial experience providing economic advice through partnerships with leading law, tax, and audit firms in tax planning matters, as well as litigation and controversy support.

Advance Pricing Agreements and Competent Authority Negotiations

NERA experts have particular expertise structuring the economic framework of advance pricing agreements (APAs) and assisting competent authority (CA) negotiations between tax authorities involving the US, Canada, Japan, China, the EU, Australia, and other countries. While key negotiation issues may vary among cases, NERA experts provide a broad range of support services including: 

  • Developing negotiation strategy based on a clear understanding of tax authorities’ position and potential points of conflicts. 
  • Providing economic analysis and evidence to reinforce support for the taxpayers’ position, and advising tax authorities about underlying economic theories and business practices.
  • Developing alternative methodologies or preparing options to facilitate discussion and resolve "standoffs" in negotiation.

Transfer Pricing Audit Support

NERA experts have substantial experience in assisting clients who are undergoing transfer pricing audits in a variety of countries. NERA experts have worked extensively and successfully with taxpayers and their attorneys to address needs arising in a variety of audit support cases. Our work has included:

  • Conducting objective and fact-based analysis in the early stages of the audit in order to assess the strength of a tax authority case, and assisting in developing the overall negotiation strategy based on that assessment.
  • Assessing the purpose of data requests by tax authorities and preparing strategic responses with appropriate supplemental explanations.
  • In cases when income adjustments may be proposed by the tax authorities, providing economic analysis of factors that should be considered in assessing such adjustments, which may reduce or eliminate the potential adjustments.
Name Title Location Phone Email
Dr. Yves Hervé Managing Director Frankfurt +49 69 710 447 508
Dr. Harlow Higinbotham Managing Director Chicago +1 312 573 2803
+86 21 6103 5544
+86 10 6533 4395
Dr. Emmanuel Llinares Managing Director
Head of Global Transfer Pricing
+33 1 70 75 01 93
+41 22 819 94 94
+44 20 7659 8650
Philip de Homont Director Frankfurt +49 69 710 447 502
Dr. Niraja Srinivasan Director Washington, DC +1 202 466 3510
Dr. Vladimir Starkov Director Chicago +1 312 573 2806
Nihan Mert-Beydilli Associate Director Los Angeles +1 213 346 3035
Tom Braukmann Principal Frankfurt +49 69 710 447 511
Dr. Alexander Voegele Affiliated Consultant Frankfurt +49 69 710 447 501
Title Type Author
Managing Transfer Pricing in the COVID-Related Economic Downturn Published Article Dr. Harlow Higinbotham, Dr. Vladimir Starkov, Nihan Mert-Beydilli
Germany: The Changing Model of Group Financing Centres Published Article Yves Hervé, Philip de Homont and Georg Dettmann
NERA Experts Offer Insight into OECD Guidance on Financial Transactions White Paper Amanda Pletz, Ralph Meghames and Dr. Georg Dettmann
NERA Contributes to Bloomberg Tax Winter 2019 Transfer Pricing Forum Published Article Dr. Alexander Voegele and Philip de Homont
What Is the Value of Users, Anyway? How to Value the User Contribution to Digital Ent... Published Article Vladimir Starkov and Oceana Wang
Sustaining Contract R&D Service Solutions in a Post-BEPS DEMPE Context Published Article Dr. Yves Hervé, Philip de Homont
Implicit Support and Its Implications on Guarantee Fee Pricing: Fact or Fiction Published Article Amanda Pletz, Gary Lambert, Dr. Georg Dettmann, and Diana Kabir
NERA Experts Comment on the OECD Proposal for a “Unified Approach” under Pillar One Regulatory Filing Dr. Vladimir Starkov, Dr. Yves Hervé, Amanda Pletz, Dr. Emmanuel Llinares, Dr. Harlow Higinbotham, Pim Fris and Dr. Jacques Potin
How to Adapt to the DEMPE Concept When Using Third-Party Licensing Agreements for Tra... Published Article Dr. Yves Hervé, Philip de Homont
Transfer Pricing Challenges in the Digital Economy: A Case Study of the Internet of T... Published Article Dr. Niraja Srinivasan