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 KPMG and the German Tax Leader of the global Value Chain & Digital Transformation practise at PwC.
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 has been Transfer Pricing Partner at KPMG and German Tax Leader of the global Value Chain & Digital Transformation practice of PwC.
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 particular active in designing innovative solutions for Value Chain Analysis (e.g. a solution approach to rank functional value contributions in a non-distortionary manner, aswell 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), 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 IP remuneration and related tax exit charges and their underlying business valuations. He has provided the economic analysis for international arbitrations and has appeared as expert witness in arbitration and tax court hearings.
Prior to becoming a TP professional, Dr. Hervé was lecturer in Economics at the European Institute of the University of Saarland in Germany. In that time, he was involved in economic consultancy work for diverse European institutions (European Commission, EuropeanParliament and Council of Europe).
Dr. Hervé holds a summa cum laude PhD in economics from the University of Saarland in Germany. He holds a Master of Economics from the University of Bonn and a Master of European Integration from the College of Europe in Bruges, Belgium. He is a Franco- German binational and fluent in English, German and French.
- Transfer pricing analysis in German tax litigation case in the tobacco industry
- IP valuation and damage claim computation in commercial litigation case in the pharmaceutical company
- TP advisor of global aviation manufacturer on the development of their future digital business models
- Lead TP advisor for a leading US Digital Tech Company for their BEPS related European TP restructuring
- Lead TP advisor for the Specialty Chemicals Division of a German DAX 30 Company, conduct of a global TP restructuring, related TP documentation and Dispute Resolution strategy
- Business Model Optimization
- Cost-sharing Arrangements
- Dispute Resolution
- EU State Aid
- Transfer Pricing
- Automotive
- Consumer Goods and Services
- Healthcare
- Industrials
- Tech and Telecoms
- IFA
- M.Sc. in Economics from the University of Bonn, Germany, 1993
- M.A. in European Studies, College of Europe in Bruges, Belgium
- PhD in Economics from the University of Saarbrücken, Germany
