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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
International Tax Division
Canada Revenue Agency (CRA)
Ms. Gwen MAH Senior Technical Specialist
Transfer Pricing Specialty Section
International Tax Division
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
Permanent Delegation
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
Permanent Delegation
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
Permanent Delegation
Ms. Chantal ARRIAGA Counselor for Financial Affairs
Permanent Delegation
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
Permanent Delegation
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
H.M. Revenue & Customs
Mr. Paul SIMPSON Shares and Assets Valuation
Charities, Assets and Residence
H.M. Revenue & Customs
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
Centre for Tax Policy and Administration
Mr. Hugh AULT Senior Advisor
Centre for Tax Policy and Administration
Mr. Stefaan DE BAETS Adviser -Transfer Pricing
Centre for Tax Policy and Administration
Mrs. Marlies DE RUITER Head of Division
Tax Treaties, Transfer Pricing and Financial Transactions
Centre for Tax Policy and Administration
Mr. Mohan Doss GANESH Economist/Policy Analyst
Centre for Tax Policy and Administration
Ms. Mayra LUCAS Advisor - Transfer Pricing
Centre for Tax Policy and Administration
Mr. Raffaele RUSSO Head of Unit - ICA
Centre for Tax Policy and Administration
Miss Liesbeth VAN DEN HEUVEL Intern
Centre for Tax Policy and Administration
Mr. Oki YASUI Senior Advisor - Transfer Pricing
Centre for Tax Policy and Administration
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
16
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