Dr. Yves Hervé is a transfer pricing partner of PwC and based in Frankfurt, Germany. Yves is a member of PwC's global Value Chain Transformation network and co-leader of its German core team.
Yves graduated in Economics at the university of Bonn, Germany, in 1993. After his Master studies at the College of Europe, Belgium, he became Lecturer in Economics at the University of Saarbrücken, Germany. As a member of the European Institute, he advised several European institutions on economic issues. After submission of his Ph.D. thesis, he became a founding member of KPMG's German transfer pricing practice in 1999. He moved to PwC in 2010.
As a transfer pricing specialist, Yves has covered all aspects of TP advisory work for multinational clients, from TP documentation and tax audit defense to tax planning work covering IP valuation and migration strategies. He has conducted several big value chain restructuring projects for European and US based multinationals, e.g. assisting in the design and implementation of principal structures in low tax jurisdictions. Next to tax effective IP structuring, a particular focus of his work has been on decision-making process implementation such to document Principal substance and prevent PE creation in other territories.