consultation with the organisations which provided …

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

CONSULTATION WITH THE ORGANISATIONS WHICH PROVIDED

WRITTEN COMMENTS

ON THE MAY 2006 DISCUSSION DRAFT ON COMPARABILITY AND JANUARY 2008 DISCUSSION -DRAFT ON PROFIT METHODS

LIST OF PARTICIPANTS

17-18 November 2008

CENTRE FOR TAX POLICY AND ADMINISTRATION

2

TABLE OF CONTENTS

LIST OF BUSINESS PARTICIPANTS ......................................................................................................... 3

LIST OF DELEGATES PARTICIPANTS ................................................................................................... 13

3

LIST OF BUSINESS PARTICIPANTS

Arsene M. Vincent DESOUBRIES Manager

Arsene

32 rue Monceau

75008 Paris

France

Email: [email protected]

M. Antoine GLAIZE Partner – Avocat

Arsene

32 rue Monceau

75008 Paris

France


AstraZeneca Mr. Alistair COLLINS Director of Group Tax

AstraZeneca

G68 Alderley House

Alderley Park

SK10 4TF Macclesfield

United Kingdom


4

Avodire Mr. Yazid ADDA

Avocat

Avodire

91, bis rue du Cherche Midi

75006 Paris

France


M. Laurent SAVARIN

Lawyer

Avocat Associé

Avodire

91, bis rue du Cherche-Midi

75006 Paris

France


Baker & McKenzie

Dr. Antonio RUSSO Partner

Baker & McKenzie

Claude Debussylaan 54

P.O. Box 2720

1000 CS Amsterdam

Netherlands


Mr. Richard BOYKIN Principal

Baker & McKenzie

100 New Bridge Street

EC4V 6JA London

United Kingdom


5

Business and Industry Advisory Committee BIAC Ms. Nicole PRIMMER

Senior Policy Manager

ACO/BIAC

Permanent Delegation

13-15 Chaussée de la Muette

75016 Paris

France


Mr. Joseph ANDRUS

Partner

PricewaterhouseCoopers LLP

125 High Street

02110 Boston, MA

United States


Mr. John W. BURNS

Partner

KPMG LLP

United Kingdom

8 Salisbury Square

London EC4Y

8BB

United Kingdom


M. Alberto PLUVIANO

Transfer Pricing Advisor

IBM EMEA Tax and Intercompany

34-139A Tour Descartes

2 Av. Gambetta

92066 Paris La Défense Cedex

France


6

Mr. Charles S. TRIPLETT

Partner

Mayer Brown LLP

1909 K Street

20006-1101 N.W. Washington DC

United States


Ms. Lynda WALKER

Vice President and International Tax Counsel

United States Council for International Business

(USCIB)

1400 K Street, NW, Suite 905

DC 20005 Washington

United States


Ceteris

Mr. John HOLLAS Managing Director

Ceteris

Ste 535, 1015 - 4 Street 5W

T2R1J4 Calgary

Canada


7

CMS Bureau Francis lefebvre

M. Bruno GIBERT Avocat Associé

CMS Bureau Francis Lefebvre

1/3 villa Emile Bergerat

92522 Neuilly sur Seine

France


M. Arnaud LE BOULANGER (18 November) Chef Economiste, Avocat Associé

CMS Bureau Francis Lefebvre

1/3 Villa Emile Bergerat

92522 Neuilly sur Seine

France


Deloitte & Touche

Mr. Axel EIGELSHOVEN Tax Consultant / Partner Transfer Pricing

Deloitte & Touche GmbH

Schwannstr. 6

40476 Düsseldorf

Germany


Mr. John OATWAY Partner

Deloitte & Touche LLP

800 - 100 Queen Street

ON KIP 5T8 Ottawa

Canada


8

Ernst & Young LLP Mr. Christopher FAIFERLICK Partner

Ernst & Young LLP

1101 New York Avenue N.W.

Washington DC

United States


Mr. Robert MIALL Director Global Accounts

Ernst & Young LLP

One More London Place

SE1 2AF London

United Kingdom


Fédération Bancaire Française Mme Tania SAULNIER Tax Specialist

Fédération Bancaire Française

18 rue Lafayette

75009 Paris

France


M. Jean-Vincent MASSONI Head of Transfer Pricing Unit

BNP Paribas

34 avenue de l'Opéra

75002 Paris

France


Ms. Helene SAVAJOLS

Tax Expert

CALYON

9 Quai du Pdt Paul Doumer

92400 Paris

France


mailto:[email protected]

9

IBFD

Dr. Giammarco COTTANI

Senior Research Associate

IBFD

H.J.E. Weckebachweg 210

1096 AS Amsterdam

Netherlands


KPMG LLP

Mr. Jan MARTENS

Partner

Fidal Direction International

KPMG

Espace 21

32 Place Ronde

La Defense 92035 Paris

France


Mr. Hareesh DHAWALE

Managing Director

KPMG LLP

355 S. Grand Avenue,

Suite 2000

CA 90071-1568 Los Angeles

United States


10

McDermott Will & Emery

Mr. Steven HANNES Partner

McDermott Will & Emery

600 13th Street, NW

20005 Washington, DC

United States


MEDEF

M. Philippe THIRIA Head of Tax

Unilever France

23, rue François Jacob

92842 Rueil Malmaison

France


Mme Vanessa DE SAINT BLANQUAT Chef de Service, Direction des Affaires Fiscales

Mouvement des Entreprises de France (MEDEF)


11

PricewaterhouseCoopers Mr. Andrew J. CASLEY Partner

PricewaterhouseCoopers LLP

1 Embankment Place

WC2N 6RH London


Mr. Loek DE PRETER Partner Transfer Pricing

Tax & Legal Services / Transfer Pricing

PricewaterhouseCoopers AG

Marie Curie Strasse 24 - 28

60439 Frankfurt am Main

Germany


RSM Richter LLP Ms. Jennifer RHEE Partner

RSM Richter LLP

2, place Alexis Nihon

Suite 1820

H3Z 3C2 Montreal

Canada


Ms. Ihor SOROKA Economist

RSM Richter LLP

2, place Alexis Nihon

Suite 1820

H3Z 3C2 Montreal

Canada


12

Sanofi-Aventis

Ms. Sabine WAHL

Head of Transfer pricing

Sanofi-Aventis

46 Quai de la Rapée

75601 Paris Cedex 12 Paris

France


Shell International B.V.

Mr. Theo KEIJZER

Vice President Tax Policy

Shell International B.V.

Carel van Bylandtlaan 30

P.O. Box 162

2501 AN The Hague

Netherlands


13

LIST OF DELEGATES PARTICIPANTS

Présidente/Chairperson

Ms. Marlies A. DE RUITER

Acting Deputy Director, Tax Policy Directorate

Ministry of Finance

PO Box 20201

2500 EE Den Hague

Netherlands


Argentina/Argentine

Mr. Mauricio ALICE

Head to the OECD

Direction générale des affaires juridiques

Embassy of Argentina

6 rue Cimarosa

75016 Paris

France


Mr. Juan Jose IMIRIZALDU

Advisor

National Tax Department/Direct Taxation

Ministry of Economy

Hipolito Yrigoyen 250, 9° Floor, Office number 901

1310 Buenos Aires

Argentina


Mrs. Graciela LIQUIN

Departamento Operaciones Internacionales

Administración Federal de Ingresos Públicos

Hipólito Yrigoyen 370 3º Piso, Oficina 3361/B

(1086) Buenos Aires

Argentina


14

Ms. Ana Paula LOCURSCIO

Advisor in charge of direct taxation area

National Tax Department/Direct taxation

Ministry of Economy

Hipolito Yrigoyen 250, 9° Floor

Office number 901

1310 Buenos Aires

Argentina


Australia/Australie

Mr. Marc SIMPSON

Transfer Pricing Specialist – International

Australian Taxation Office

140 Creek Street

4000 Brisbane

Australia


Austria/Autriche

Mr. Helmut LOUKOTA

Consultant

International Tax Law, Division IV/4

Federal Ministry of Finance

Hintere Zollamtstrasse 2B

1030 Vienna

Austria


Ms. Sabine DOMMES

Tax Expert

Federal Ministry of Finance

Hintere Zollamtstrasse 2b

1030 Wien

Austria


15

Belgium/Belgique

M. Stefaan DE BAETS

First Attaché of Finance

Federal Public Service of Finance

North Galaxy - Koning Albert II-laan 33 - Box 20

BE-1030 Brussels

Belgium


Ms. Sandra KNAEPEN

Head of Section

Administration of Corporate & Income Tax

North Galaxy - Koning Albert II-Iaan 33

BE-1030 Brussels

Belgium


Netherlands/Pays-Bas

Ms. Marjolein VAN DEN BERG

Policy Advisor, International Tax Policy and Legislation Directorate

Ministry of Finance

P.O. Box 20201

2500 EE The Hague

Netherlands


Mr. Ronald VAN DEN BREKEL

Chair of Transfer Pricing Coordination Group

Dutch Tax Administation

P.O. Box 50960

3007 BB Rotterdam

Netherlands


16

Canada/Canada

Mr. Gordon BOISSONNEAULT

Finance Counsellor


15 bis, rue de Franqueville

75116 Paris

France


Mr. Phil FORTIER

Director, International Tax Division

Canada Revenue Agency

344 Slater St, 6th Floor

K1A 0L5 Ottawa

Canada


Mrs. Michelle LEVAC

Transfer Pricing Specialist, International Tax Division

Canada Revenue Agency (CRA)

344 Slater St, 6th Floor Canada Building

K1A 0L5 Ottawa

Canada


Chile/Chili

Mr. José MADARIAGA

Legal Advisor

International Legal Department

Teatinos 120, piso 5

Santiago

Chile


Mr. José Ignacio SANTIBÁÑEZ GALVEZ

Advisor International Tax Auditing Department

Servicio de Impuestos Internos

Teatinos 120, piso 3

Santiago

Chile


17

Corée/Korea

M. Kwang Tae OH

Instructor, National Tax Officials Training Institute

National Tax Service

104 Susong-dong Jongro-Gu

110-705 Seoul

Korea


Czech Republic

République Tchèque

Mrs. Alexandra POSPISILOVA

Senior Tax Official of Transfer Pricing Unit

Methodology of Income Tax Department

Ministry of Finance

Letenska 15

Prague

Czech Republic


Mrs. Marketa SEDLAKOVA

Head of Transfer Pricing Unit

Methodology of Income Tax Department

Ministry of Finance

Letenska 15

118 10 Prague

Czech Republic


18

Denmark/Danemark

Mr. Justin Thomas BREAU

Head of Section, International Corporate Tax Division

Danish Tax and Customs Administrations

Oestbanegade 123

2100 Copenhagen OE

Denmark


Finland/Finlande

Mr. Sami LAAKSONEN

Director

Large Taxpayers' Office

Tax Office for Major Corporations

P.O. Box 10 - 00052 VERO

Finland


India/Inde

Mr. Sanjay Kumar MISHRA

Director of Income

Tax (Transfer Pricing).

Income Tax Department, New Dehli

Government of India

R. No. 416-417, 4th Floor Drumshaped building

I.P. Estate

D-1/202, Vinay Marg, Chanakyapuri,

110021 New Delhi

India


mailto:[email protected]

19

France/France

M. Philippe ALBERT

Inspecteur des Impôts

DGI - Bureau du Contrôle Fiscal International

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

64-70 allée de Bercy, Télédoc 933

75574 Paris Cédex 12

France


Mme Anne Rose ALTIZIO

Inspectrice Principale

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

Bureau E1 - Relations internationales,

139 rue de Bercy

75012 Paris

France


Mme Manuelle GELY

Inspectrice principale des impôts

MINEFI

64-70 allée de Bercy Télédoc 872

Bureau CF3 - Affaires internationales

75574 Paris Cédex 12

France


Mme Nathalie NICOLAS

Ministère de l'économie, des finances et de l'industrie

139, rue de Bercy

75572 Paris cedex 12 - France


20

Germany/Allemagne

Mr. Bernhard GROSS

Deputy Head of Division

Federal Ministry of Finance (BMF)

WILHELMSTR. 97

10117 BERLIN

Germany


Ms. Meike HALFTER

Deputy Head of Division, Federal Central Tax Office

Bundeszentralamt für Steuern

An der Küppe 1

53225 Bonn

Germany


Ms. Angelika KUHLMANN

Head of Section

Federal Central Tax Office

An der Küppe 1

53225 Bonn

Germany


Greece/Grèce

Mrs. Eleni PAPANGELOPOULOU

Tax Official

Ministry of Economy and Finance

8, kar.Servias str

10672 Athens

Greece


Mrs. Dimitra DERTSOU

Second Secretary


15, Villa Said

75016 Paris-France


21

Hungary/Hongrie

Dr. Erika KÉRI

Advisor

Ministry of Finance

József nádor tér 2-4.1369 BudapestPf. 481

H-1051 Budapest

Hungary


Mr. Tamás MEITNER

Chief Counsellor

Audit Department, Tax and Financial Control Administration

Széchenyi u. 2

H-1054 Budapest

Hungary


Italy/Italie

Mr. Paolo Valerio BARBANTINI

Head of International Tax Ruling Office

Revenue Agency

via C. Colombo 426 c/d

00145 Rome

Italy


Mr. Gianluca PIROZZI

Tax official

Ministry of Economy and Finance

Consultancy & Coordination Unit

Viale Pastrengo 22

00185 Rome

Italy


Mr. Livio ZALLO

Transfer Pricing Specialist, International Tax Ruling Office

Agenzia delle entrate

via Cristoforo Colombo 426 c/d - 00145 Rome

Italy


22

Israel/Israël

Mr. Dror BITTERMAN

Tax Specialist

Transfer Pricing Department

Israel Tax Authority

Israel


Ms. Irit LEUW

Director

Transfer Pricing Department

Israel Tax Authority

Israel


Japan/Japon

Mr. Masato OHNO

Director, International Operations Division

National Tax Agency

3-1-1 Kasumigaseki

Chiyoda-ku

100-8978 Tokyo

Japan


Mr. Nobuaki IZAWA

Deputy Director

Large Enterprise Examination Division

National Tax Agency

3-1-1 Kasumigaseki

Chiyoda-ku

100-8978 Tokyo

Japan


23

Mexico/Mexique

Mrs. Sybel GALVÁN

Counselor for Financial and Fiscal Affairs


8, rue de Berri

75008


Mr. Luis Eduardo NATERA

Central Administrator of Taxation on Transfer Pricing

Tax Administration Service / SAT

Valerio Trujano No. 15, Módulo VIII, Piso 5

06300 México

Mexico


Mr. Sergio Luis PÉREZ CRUZ

Transfer Pricing Administrator

Servicio de Administracion Tributaria

Valerio Trujano 15. Modulo VIII 1 Piso Col Guerrero

06300 Mexico DF

Mexico


Mr. Juan Carlos TRUJILLO

Vice Director of Negotiation of Treaties

Ministry of Finance

Hidalgo 77, Modela IV 3 Piso

06300 Mexico DF

Mexico

Tel: +52 55 58 020649


Norway/Norvège

Mr. Arthur KRISTOFFERSEN

Legal Advisor

Tax Law Department, International Tax Section

Ministry of Finance

Akersgaten 40P.O. Box 8008 Dep.

0030 Oslo

Norway


24

Poland/Pologne

Mr. Jakub JARZEMBOWSKI

Specialist

Department of Income Taxes

Ministry of Finance

12 Swietokrzyska Str

00-916 Warsaw

Poland


People’s Republic of China

République populaire de

Chine

Mr. Lin ZHANG

Principal staff member

Ministry of Finance

N° 3 Nansangxiang Sanlihe

Xicheng District 100820

People’s Republic of China


Slovenia/Slovénie

Ms. Petra ISTENIC

Senior Adviser

Tax Division, International Taxation Department

Tax Administration

Smartinska cesta 55

1000 Ljubljana

Slovenia


Ms. Larisa Eva RAMOVS

Senior Advisor

Ministry of Finance

Zupanciceva 3

1000 Ljubljana

Slovenia


25

South Africa/Afrique du Sud

Ms. Karen MILLER

Practice Leader Transfer Pricing

Operations Technical Support

South African Revenue Service (SARS)

Large Business Centre

Private Bag X170 - 2128 Rivonia

South Africa


Mr. Joseph ROCK

Group Executive

Operations Technical Support

South Africa Revenue Service

Private Bag X187 - 2128 Rivonia

South Africa


Spain/Espagne

M. Antonio LAGUARTA

Conseiller Financier

Délégation Permanente

22, avenue Marceau

75008 PARIS

France


Mr. Luis JONES RODRIGUEZ

Tax Inspector

Large Taxpayers Office

Spanish Tax Agency

Ps. Castellana

106 Madrid

Spain


Mr. Carlos Palacio SERRANO

Inspecteur Agence Fiscale

Ministère de l'Economie et des Finances

Infanta Mercedes 37

28020 Madrid – Spain


26

Sweden/Suède

Mr. Stefan BERGQVIST

International Tax Lawyer

The Swedish Tax Agency Legal Department

Office of the Competent Authority

SE-171 94 Solna

Sweden


Ms. Ann-Christine JOHANSSON

Legal Advisor

Ministry of Finance

103 33 Stockholm

Sweden


Switzerland/Suisse

M. Renato SALERNO

Head Country Unit VI

Division for international affairs

Federal Tax Administration FTA

Eigerstrasse 65

3003 Berne

Switzerland


M. Christoph STUDER

Economist Transfer Pricing Team

Division for International Affairs

Swiss Federal Tax Administration

Eigerstrasse 65

CH-3003 Berne

Switzerland


27

Turkey/Turquie

Mr. Huseyin ISIK

Financial Counsellor


9, rue Alfred-Dehodencq

75116 Paris

France


Mr. Unal TAYYAN

Deputy Director General of revenue Policies

Ministry of Finance

Maliye Bakanligi

Ilkadim cad. No:2

Dikmen

06100 Ankara

Turkey


Mr. Feyyaz YAZAR

Head of Group

Ministry of Finance

Presidency of Revenue Administration

Dikmenyolu

06100 Ankara

Turkey


28

United Kingdom/Royaume-

Uni

Mr. Andy BEAZLEY

International Specialist - Transfer Pricing

HM Revenue & Customs

100 Parliament Street, 3rd floor

SW1A 2BQ London

United Kingdom


Mr. Jon CLARK

Specialist International

International H.M. Revenue & Customs

100 Parliament Street

SW1A 2BQ London

United Kingdom


United States/États-Unis

Mr. Christopher BELLO

Branch Chief

Associate Chief Counsel (International)

US Internal Revenue Service

1111 Constitution Ave. NW

20024 Washington DC

United States


Mr. David ERNICK

Associate International Tax Counsel

US Department of the Treasury

1500 Pennsylvania Avenue, NW

20220 Washington DC

United States


Mr. Michael MCDONALD

Financial Economist

US Treasury

Room 1218, 1500 Pennsylvania avenue,

DC 20220 NWWashington

United States


29

EC/CE

Mr. Peter FINNIGAN

Advisor - EU Commission

European Commision

Brussels

Belgium


M. Jean-Marc VAN LEEUW

European Commission

Rue Montoyer 59 6/50

1030 Bruxelles

Belgium


30

OECD/OCDE

Mr. Jeffrey OWENS

Director

CTP

OECD

Annexe Ingres 159

2 rue André-Pascal

75016 Paris

France


Ms. Mary BENNETT

Head of Division

CTP/TTP

OECD

Annexe Ingres 234

2 rue André-Pascal

75016 Paris

France


Mme Caroline SILBERZTEIN

Head of Unit

CTP/TTP

OECD

Annexe Ingres 239

2 rue André-Pascal

75016 Paris

France


Mr. Wolfgang BUTTNER

Advisor

CTP/TTP

OECD

Annexe Ingres 239

2 rue André-Pascal

75016 Paris

France


31

Mr. Hartmut FOERSTER

Administrator

CTP/TTP

OECD

Annexe Ingres 229

2 rue André-Pascal

75016 Paris

France


Ms. Mayra LUCAS

Advisor

CTP/TTP

OECD

Annexe Ingres 231

2 rue André-Pascal

75016 Paris

France


Mr. Raffaele RUSSO

Advisor

CTP/TTP

OECD

Annexe Ingres 246

2 rue André-Pascal

75016 Paris

France


consultation with the organisations which provided …

Documents