public consultation on transfer pricing discussion … · public consultation on transfer pricing...

ORGANISATION FOR ECONOMIC COOPERATION AND DEVELOPMENT CENTRE FOR TAX POLICY AND ADMINISTRATION

PUBLIC CONSULTATION

ON TRANSFER PRICING DISCUSSION

DRAFTS

12-14 NOVEMBER 2012

OECD CONFERENCE CENTRE

2 RUE ANDRÉ PASCAL

PARIS, FRANCE

List of Participants

Australia

Mr. Brad EDWARDS Assistant Commissioner JITSIC

Australian Taxation Office

Mr. Michael JENKINS Assistant Commissioner

Special Adviser - Transfer Pricing

Australian Taxation Office

Austria

Mr. Helmut LOUKOTA Consultant

International Tax Affairs Division

Federal Ministry of Finance

Belgium

Ms. Sandra KNAEPEN Director

Ministry of Finance

Canada

Mrs. Alice KIM Senior International Auditor

Transfer Pricing Specialty Section,

International Tax Division

Canada Revenue Agency

Mrs. Michelle LEVAC Transfer Pricing Specialist


Canada Revenue Agency (CRA)

Ms. Gwen MAH Senior Technical Specialist

Transfer Pricing Specialty Section


Canada Revenue Agency

Chile

Mr. Jose MADARIAGA MONTES Legal Advisor

International Tax Department

Internal Revenue Service

Denmark

Mr. Erik Vindahl ANDERSEN Tax Officer

Danish Tax and Customs Administration

Estonia

Ms. Pille PRUUNSILD Counsellor for Financial Affairs

Permanent Delegation

1

Finland

Mr. Janne KOIVUNEVA Finnish Tax Administration

Transfer Pricing

National Board of Taxes

Mr. Sami-Pekka LAAKSONEN Transfer Pricing Specialist

Large Taxpayers' Office

National Board of Taxes

Mr. Claus SALO Tax Inspector

Large Tax Payers' Office

Finnish Tax Administration

France

Ms. Anne-Lucie BAZIN Tax Inspector

Departement de la Legislation Fiscale

MINEFI

M. Christian COMOLET-TIRMAN Director for European & International Affairs

Tax Policy Directorate

Ministère de l'Economie et des Finances

M. Christophe DEDIEU Tax Inspector, DLF-bureau E1

Ministère du Budget des comptes publics et de la fonction

publique (DGFiP)

Mr. Guillaume DRANO Senior Advisor, European and International Affairs

Ministry of the Economy, Finance and Industry

M. Renaud JAUNE Chef de Bureau E1 de la DLF, Tax Policy Department

Ministère de l'Économie, de l'Industrie et de l'Emploi

M. Pierre KERJEAN Chef de section

International Tax Policy department

Ministry of Finance

Mme Tatiana METAIS Tax Inspector

DGFIP

Ministère de l'Économie et des Finances

M. Raphaël MONTAGNER Inspecteur principal

DLF/SDE

Ministère de l'Economie et des Finances

Mme Jane PELTIER Tax Inspector

Departement de la Legislation Fiscale

MINEFI

Mr. Gaël PERRAUD Head of Unit

Ministry of Economy

Mme Isabelle ROUBEROL Fiscaliste

Secrétariat Général des Affaires Européennes (SGAE)

Germany

Mr. Bernhard GROSS Deputy Head of Transfer Pricing Division

Federal Ministry of Finance (BMF)

Mr. Karsten FLÜCHTER Deputy Head of Division - MAPs and APAs

Federal Central Tax Office (BZSt)

2

Greece

Ms. Christina GEORGILE Tax Official

Hellenic Ministry of Finance

Hungary

Mr. Tamás MEITNER Chief Counsellor, Audit Department

National Tax and Customs Administration

India

Mr. Sanjay Kumar MISHRA Joint Secretary FT&TR-I and Competent Authority

Ministry of Finance

Ms. Batsala Jha YADAV Director

Ministry of Finance (FIN)

Ireland

Ms. Helen O'GRADY Competent Authority

Corporate Business and International Division

Office of the Revenue Commissioners

Italy

Dr. Giammarco COTTANI Advisor, Central Directorate for Tax Assessment

Italian Revenue Agency

Mrs. Rosanna D'ETTORRE International ruling office

Agenzia delle Entrate

Miss Mariella DI GIOIA Trainee

Permanent Delegation of Italy to the OECD

Ms. Marlinda GIANFRATE Tax Officer

Revenue Agency

Mr. Gianluca PIROZZI Head of Consultancy and Coordination

Department of Finance, International Relations

Ministry of Economy and Finances (MEF)

Japan

Mr. Dai HIROSE First Secretary - Finance


Mr. Takahiro HITAKATSU Deputy Director

Large Enterprise Examination Division

National Tax Agency

Mr. Toshiyuki KENMOCHI Director, Office of Mutual Agreement Procedures

National Tax Agency

Mr. Yoshinori TAHARA Section Chief, International Operations Division

National Tax Agency

3

Korea

Mr. Jae Bong CHOI Counsellor


Ms. Ji Hyun CHON Deputy Director, International Cooperation Division

National Tax Service

Mr. Jeong Jung KIM Tax examiner, International Cooperation Division

National Tax Service (NTS)

Luxembourg

Mr. Steve SCHANCK Verificateur, Division économique

Administration des Contributions Directes

Malaysia

Ms. Noor Azian ABDUL HAMID Director - Multinational Tax Department

Inland Revenue Board of Malaysia

Ms. Wan Ramiza WAN GHAZALI Director of Multinational Audit Division

Multinational Tax Department

Inland Revenue Board of Malaysia

Mexico

Mr. Juan Bosco MARTÍ Minister - Counsellor for Financial Affairs


Ms. Chantal ARRIAGA Counselor for Financial Affairs


Mr. Carlos PEREZ GOMEZ Director of Transfer Pricing Examinations

Tax Administration Service (SAT)

Ms. Ofelia LOPEZ-ARANDA Intern

Permanent Delegation of Mexico to the OECD

Mr. Luis NATERA NIÑO DE RIVERA Head, Central Administration for Transfer Pricing Examinations

Tax Administration Service (SAT)

Netherlands

Mr. Peter KLAVER Transfer pricing specialist

Ministry of Finance

Mr. Harry ROODBEEN Director for International Tax Policy and Legislation

Ministry of Finance

Mr. Hans VAN EGDOM Transfer Pricing Specialist

International Fiscal Affairs

Ministry of Finance

Norway

Mr. Stig B. SOLLUND Director General, International Tax Section

Ministry of Finance

4

Ms. Trude SØNVISEN Senior Adviser

Tax Law Department, International Tax Section

Ministry of Finance

Mr. Arthur KRISTOFFERSEN Director Legal

Tax Law Department, International Tax Section

Ministry of Finance

People’s Republic of China

Mr. Qiang GUO Staff Member, Tax Department

Ministry of Finance

Ms. Yimin SUN Principal Staff Member of Anti-Avoidance Division

International Taxation Department

State Administration of Taxation

Poland

Ms. Malgorzata GIBALA Department of Income Taxes

Ministry of Finance

Miss Monika LASKOWSKA Deputy Director, Income Tax Department

Ministry of Finance

Russian FederationFédération de Russie

Mr. Mikhail CHERNENKO Expert

Trade Representation of Russia in France

Mr. Vladimir I. GOLISHEVSKIY Head of Methodology and Information Support Division

Transfer Pricing and International Co-operation Directorate

Federal Tax Service

Mr. Dmitry VOLVACH Head of Transfer Pricing and International Cooperation,

Federal Tax Service

Singapore

Ms. Wai Ling LOU Group Tax Specialist

International Tax Branch

Inland Revenue Authority of Singapore

Slovenia

Ms. Danuška BOBEK-GOSPODARIC Senior Tax Auditor, Ministry of Finance

Audit Department

Tax Administration of the Republic of Slovenia

South Africa

Mrs. Nishana GOSAI Manager: Assurance (Transfer Pricing)

Large Business Centre

South African Revenue Services

5

Spain

Mrs. Blanca ENTRENA International Tax Coordinator

General Directorate for Taxation

Ministry of Economy and Finance (TAX)

Mr. Carlos PASCUAL MERINO Conseiller Financier


Mr. Carlos SERRANO PALACIO Unité Centrale pour la Fiscalité Internationale

Agence pour l'Administration des Impôts

Sweden

Mr. Stefan BERGQVIST Senior Tax Adviser

Office of the Competent Authority

Swedish Tax Agency

Ms. Katarina BERGVALL Tax Auditor

Large Tax Payers Office Stockholm

National Tax Board

Ms. Dunja EDVINSSON Legal Adviser

Tax and Customs Department

Ministry of Finance

Ms. Helena WINTER Senior Legal Adviser

Tax and Customs Department

Ministry of Finance

Switzerland

Dr. Renato SALERNO Senior Economist, Responsible for Transfer Pricing

State Secretariat for International Financial Matters

Federal Department of Finances

Mr. Christoph STUDER Senior Economist, Transfer Pricing

State Secretariat for International Financial Matters

Federal Department of Finance FDF

Mr. Thomas BRUNNER AEP

Swiss Federal Tax Administration (FTA)

Turkey

Mr. Mustafa ATMACA Head of Department

Turkish Revenue Administration

Mr. Mehmet Ali KAYA Head of Group

The Board of Tax Audit

Ministry of Finance

Mr. Hasan KAYMAK Head of Department

General Directorate of Revenue policies

Ministry of Finance

Ms. Ayben UNEL Assistant Expert

Ministry of Finance

6

United Kingdom

Mr. Mark CARNDUFF Assistant Director

Business International

H.M. Revenue & Customs

Mr. Jon CLARK Business International


Mr. Paul SIMPSON Shares and Assets Valuation

Charities, Assets and Residence


United States

Mr. Christopher BELLO Branch Chief

Associate Chief Counsel (International)

Mr. Brian JENN Office of Tax Policy

U.S. Department of the Treasury

Mr. Samuel MARUCA Director, Transfer Pricing Operations

Internal Revenue Service (IRS)

Mr. Michael MCDONALD Financial Economist

US Treasury

EU

Mr. Hartmut FOERSTER National Expert

Directorate General for Taxation and Customs Union

European Commission

World Customs Organisation (WCO)

Mr. Ian CREMER Technical Officer, Tariff and Trade Affairs

Business and Industry Advisory Committee (BIAC)

Mr. Georg GEBERTH Vice Chair of the BIAC Tax Committee

Director, Tax Policy, Siemens AG

Mr. Matthew HARDY Financial Services Transfer Pricing

PricewaterhouseCoopers

Mr. William MORRIS Chair of the BIAC Tax Committee

Director Global Tax Policy, GE International

Mme Karine UZAN-MERCIE Vice-President Europe Tax & Corporate Initiatives

Coca-Cola Enterprises, Inc.

7

OECD

Mr. Wolfgang BUTTNER Senior Advisor - Transfer Pricing

Centre for Tax Policy and Administration

Mr. Joe ANDRUS Head of Transfer Pricing Unit


Mr. Hugh AULT Senior Advisor


Mr. Stefaan DE BAETS Adviser -Transfer Pricing


Mrs. Marlies DE RUITER Head of Division

Tax Treaties, Transfer Pricing and Financial Transactions


Mr. Mohan Doss GANESH Economist/Policy Analyst


Ms. Mayra LUCAS Advisor - Transfer Pricing


Mr. Raffaele RUSSO Head of Unit - ICA


Miss Liesbeth VAN DEN HEUVEL Intern


Mr. Oki YASUI Senior Advisor - Transfer Pricing


A3F : Association Française des Femmes Fiscalistes

Mrs. Laurence DELORME Transfer Pricing Consultant and Tax Lawyer

Mme Anne RICHE Tax Group Manager - Groupe Adeo SA

AEDAF

Mr. Jorge PEREZ MASCUÑAN Managing Partner - Jorge Pérez y Asociados, S.L.

Ms. Maria Teresa RUIZ DE AZUA

BASARRATE

EMEA Transfer Pricing - Procter & Gamble

Tax - Transfer Pricing

Altus International B.V.

Mr. Roderick VELDHUIZEN Transfer Pricing Advisor

Alvarez & Marsal

Mr. Stephen LABRUM Managing Director

8

Arsene Taxand

M. Antoine GLAIZE Partner

AstraZeneca

Mr. Ian BRIMICOMBE Head of Tax & Treasury

Baker & McKenzie

Mr. Marc BÉNARD Avocats à la Cour

Ms. Mary C. BENNETT Partner

Mr. Pierre-Yves BOURTOURAULT Avocat Associé

Tax

Ms. Laura NGUYEN-LAPIERRE Avocats à la Cour

Ms. Melanie SCHNEIDER Senior Transfer Pricing Economist

Economics

Ms. Caroline SILBERZTEIN Avocate Associée, Partner

Global Transfer Pricing Group and Global Tax Policy Group

Barsalou Lawson

Mr. Pierre BARSALOU Lawyer

Ms. Sheena BASSANI Counsel

Mr. Sébastien RHEAULT Partner (Lawyer)

Bates White, LLC

Mr. Patrick BRESLIN Principal

BDI

Mr. Roland FRANKE Senior Advisor

International Chamber of Commerce (ICC)

Fiscal and Budgetary Policy

BDO

Mr. Anton HUME Partner, Head of Transfer Pricing

Mr. Duncan NOTT Director

Transfer Pricing

9

Blake, Cassels & Graydon LLP

Mr. Scott WILKIE Partner

Barristers & Solicitors

BSH / PwC

Dr. Jutta MENNINGER Partner

Tax

Business Europe

Dr. Krister ANDERSSON Vice Chair of the BIAC Tax Committee

Confederation of Swedish Enterprise

Tax Policy Department

Dr. Jesper BARENFELD Tax Director, International Taxation - AB Volvo

Canadian Institute of Chartered Business Valuators

Mr. Richard GINSBERG Director

Deloitte

Caplin & Drysdale

Ms. Patricia LEWIS Partner

CBI

Mr. Andrew HICKMAN Partner - KPMG

Centrum Cen Transferowych

Mr. Andrzej PODSZYWALOW

Ms. Karolina PUCZYNSKA-LADA

Ms. Sylwia RZYMKOWSKA Transfer Pricing Specialist - PGNIG SA

Ceteris

Mr. Mark BRONSON Managing Director

Charles River Associates (CRAI)

Mr. Alberto PLUVIANO Principal, Transfer Pricing

Transfer Pricing

10

Chartered Institute of Taxation

Mr. Glyn FULLELOVE Group Tax Director, Informa PLC

CMS Bureau Francis Lefebvre

Mr. Xavier DALUZEAU Avocat Associé

M. Stéphane GÉLIN Avocat Associé

M. Bruno GIBERT Avocat Associé

M. Arnaud LE BOULANGER Chef Economiste - Avocat Associé

Fiscalité internationale – Prix de transfert

Mme Elfie OSSARD-QUINTAINE Fiscaliste Economiste Collaborateur Adjoint

Ms. Annick POUMELLEC Fiscaliste Economiste Collaborateur Adjoint

Ms. Nadia SABIN Avocat Collaborateur Consultant

Confederation of Swedish Enterprise

Mr. Claes HAMMARSTEDT Senior Advisor International Tax Policy

Crowe Horwath

Mr. Gaetano PIZZITOLA Tax Partner

Tax - Cross-border Services

Mr. Fabio ZAMPINI Cross-Border Tax Manager

Tax - Cross-border Services

De Witte - Viselé Associates

Mr. Benoit DESIROTTE Transfer Pricing Manager

Mr. Leslie VAN DEN BRANDEN Partner, Transfer Pricing

Deloitte LLP

Mr. John HENSHALL Partner - Tax

Ms. Alison LOBB Director- International Tax

Duff & Phelps

Mr. Jochem QUAAK Managing Director, Transfer Pricing

11

Ernst & Young

M. Hatem CHELBI Consultant

Transfer Pricing

Mr. Ronald VAN DEN BREKEL Partner

Transfer Pricing and Tax Effective Supply Chain Management

Fidal

Mr. Olivier KIET Partner

Mr. Pascal LUQUET Partner

Ms. Kate NOAKES Partner

Freshfields Bruckhaus Deringer LLP

Dr. Danny BEETON Head of Transfer Pricing Economics

GDF SUEZ

Mr. Hervé COUTTIER Expert - prix de transfert

Gowlings

Mr. Dale C. HILL Partner, Tax Services

Grant Thornton UK, LLP

Ms. Elizaabeth HUGHES Director

Ms. Wendy NICHOLLS Partner

Grant Thorton Avocats

M. Henry GODÉ Attorney at Law, Bar of Paris

IFA Mexican Branch

Mr. Ivan DIAZ-BARREIRO Partner - OSY / Ortiz, Sosa, Ysusi y Cía, S.C

Transfer Pricing

ICAEW

Mr. Ian YOUNG Technical Manager, International Tax

Tax Faculty

12

International Tax Centre Leiden

Ms. Sirathorn DECHSAKULTHORN Economist

Mr. Antonio RUSSO Partner - Baker & McKenzie

International Tax / Transfer Pricing

Ms. Agata UCEDA EMEA Transfer Pricing Director - DLA Piper

Japan Foreign Trade Council, Inc (JFTC)

Ms. Yuko AMAKAWA Manager, Global Tax Team, Corporate Accounting Department

John K. Drewno, J.D.

Mr. John DREWNO

KPMG

Mr. Brian CODY Principal

Economic and Valuations Services

Mr. Mikko PALMU Head of Corporate Finance

Advisory, Corporate Finance

Mr. François VINCENT National Leader, Global Transfer Pricing Services

Mr. Matt WHIPP Director Global Transfer Pricing Services

ktMINE

Mr. David JARCZYK President & CEO

Loyens & Loeff NV

Mr. J. K. Harmen VAN DAM Tax Adviser - Partner

Macfarlanes

Mr. Martin ZETTER Head of Transfer Pricing and Senior Economist

MDW Consulting Inc.

Mr. Matthew WALL Transfer Pricing Expert

MEDEF

Ms. Vanessa DE SAINT-BLANQUAT Directeur de Mission

M. Philippe THIRIA Consultant

13

National Foreign Trade Council

Mrs. Catherine SCHULTZ Vice President for Tax Policy

NERA Economic Consulting

Mr. Pim FRIS Special Consultant

Mr. Emmanuel LLINARES Associate Director

Plansee Group Services GmbH

Ms. Brigitte BAUMGARTNER International Taxation Manager

International Tax Department Finance Division

PricewaterhouseCoopers

Mr. Adolfo E. CALATAYUD VÁZQUEZ Partner - Transfer Pricing

Miss Vivienne JUNZHAO ONG Manager

Ms. Isabel VERLINDEN Partner - Transfer Pricing

Ms. Sabine WAHL Director

Richter Consulting

Ms. Irina OKS Manager

Ms. Jennifer RHEE Partner

RoyaltyStat LLC

Cristiane DRUMMOND Research Associate

Dr. Ednaldo SILVA Managing Director

RSM International

Mr. Enrique RAYON Director, International Tax - McGladrey LLP

SALANS

M. Arnaud COLSON Associate

Mme Sandra HAZAN Partner

Mme Anne QUENEDEY Partner

14

SANOFI

Mr. Philippe PAUMIER

SAP AG

Dr. Sebastian SCHULZ Tax Specialist - SAP

Global Tax

SICPA

Mr. Olivier LACOSTE Group Tax Director

Studio CM & Partners

Mr. Marco MELISSE

Studio Musselli

Mr. Andrea MUSSELLI Partner

TAJ Société d'Avocats

Mr. Sylvain CHEVRIER Partner - TAJ Société d'Avocats

Transfer Pricing

Tax Executives Institute

Mr. Alain BERLIER

Mr. Alexander KOELBL Tax Policy Manager

Ms. An THEEUWES Tax Policy Manager

Transfer Pricing Associates

Mr. Steef HUIBREGTSE Global Partner

Transfer Pricing Consortium

Mr. Robert FEINSCHREIBER Attorney - Feinschreiber & Associates

Ms. Margaret KENT Attorney

Transfer Pricing Discussion Group

Ms. Linda FERNANDEZ Associate Financial Consultant - Eli Lilly & Co.

Global Tax

15

Treaty Policy Working Group

Ms. Holly GLENN Principal Economist - Baker & McKenzie

Mr. Gary SPRAGUE Partner - Baker & McKenzie

True Partners Consulting International Network

Mr. Michael HECKEL Director International Transfer Pricing Services Counsel

Transfer Pricing

USCIB

Mr. Kenneth CHRISTMAN Executive Director - Ernst & Young LLP

Mr. Paul FLIGNOR Principal Economist - DLA Piper LLP

Ms. Carol Doran KLEIN Vice President International Tax Counsel

Ms. Kathryn O'BRIEN Global Transfer Pricing Leader - General Electric Company

VNO-NCW

Ms. Jolanda SCHENK Global Transfer Pricing Advice Manager

Shell International B.V.

WTS Steuerberatungsgesellschaft mbH

Dr. Arwed CRUEGER Partner - Head of Transfer Pricing

Other

Mr. James PHILLIPS

Mrs. Marieke STURM Tax Manager / Phd student, Leiden University

PwC

Mr. Oddleif TORVIK Stipendiat

Department of Accounting, Auditing and Law

Norwegian School of Economics

PRESS

Ms. Sophie ASHLEY Editor - International Tax Review

Ms. Jesse DRUCKER Reporter - Bloomberg

Vanessa HOULDER Tax Correspondent - Financial Times

Mr. Rick MITCHELL Journalist - Bloomberg BNA

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public consultation on transfer pricing discussion … · public consultation on transfer pricing...

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