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
Sébastien Gonnet Director Paris
+ 33 1 45 02 30 00
+39 02 305771
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
Pim Fris Affiliated Consultant Brussels
+32 2 282 4355
+33 1 70 75 01 91
Dr. Alexander Voegele Affiliated Consultant Frankfurt +49 69 710 447 501
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
The Rising Role of Transfer Pricing in Tax Planning and Litigation Published Article 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
Bloomberg Tax Transfer Pricing Forum Published Article Alexander Voegele and Tom Braukman
Comments on OECD Discussion Draft on the Revised Guidance on Profit Splits Regulatory Filing Emmanuel Llinares, Harlow Higinbotham, Nihan Mert-Beydilli, and Vladimir Starkov
Recent Developments on the Profit Split Method Book Sébastien Gonnet
Apple and the CCCTB: Can the European Commission Have Both? Published Article By Dr. Emmanuel Llinares and Guillaume Madelpuech
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