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, 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), 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, European Parliament 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.