LIST OF PARTICIPANTS FOR WORKING PARTY NO. 6’s SPECIAL SESSION ON THE TRANSFER PRICING ASPECTS OF INTANGIBLES MEETING WITH PRIVATE SECTOR REPRESENTATIVES ON THE VALUATION OF INTANGIBLES FOR TRANSFER PRICING PURPOSES

21 to 23 March 2011

Private sector representatives

Mr. Frank BOLLMANN Vice Chairman IVSC Munich Germany

Mr. Ian BRIMICOMBE Head of AstraZeneca London United Kingdom

Mr. Clark CHANDLER Economist KPMG Washington United States

Mr. Farley COHEN International Institute of Business Valuators Toronto Canada

Mr. Tim DUNHAM Canadian Institute of Chartered Business Valuators Toronto Canada

Mr. Jim EALES Ernst & Young Netherlands

Mr. Chris FAIFERLICK Member of the BIAC Tax Committee - Principal, Ernst & Young Washington United States

Mr. William F. FINAN TAJ Neuilly-sur-Seine France

Mr. Pim FRIS Special Consultant NERA Paris France

Mr. Richard GINSBERG Director Canadian Institute of Chartered Business Valuators Toronto Canada

Ms Susan LAUNIAU

Mr. Chris LENON Chair of the BIAC Tax Committee - Global Head of Rio Tinto London United Kingdom

Ms Isabelle LEROUX Partner Bird and Bird Paris France

Mr. Emmanuel LLINARES Associate Director NERA Paris France

Ms Jutta MENNINGER Partner PwC Müchen Germany

Mr. Johann MULLER Senior General Manager Tax Executives Institute Copenhagen Denmark

Ms Astrid PIERON Partner Mayer Brown Brussels Belgium

Ms Anne QUENEDEY Partner Bird and Bird Paris France

Mr. Jeffery RASMUSSEN Tax Counsel Tax Executives Institute Washington United States

Mr. Mark SMITH AstraZeneca Macclesfield United Kingdom

Mr. Werner STUFFER Tax Partner PricewaterhouseCoopers Munich Germany

Mr. Charles TRIPLETT Partner Mayer, Brown Washington United States

Mr. Ronald VAN DEN BREKEL Transfer Pricing & Tax Effective Supply Chain Management Ernst & Young Netherlands

Mr. François VINCENT National Leader, Global Transfer Pricing Services KPMG Montreal Canada

LIST OF PARTICIPANTS FOR WORKING PARTY NO. 6’s SPECIAL SESSION ON THE TRANSFER PRICING ASPECTS OF INTANGIBLES MEETING WITH PRIVATE SECTOR REPRESENTATIVES ON THE VALUATION OF INTANGIBLES FOR TRANSFER PRICING PURPOSES

21 to 23 March 2011

Government representatives

Chair Ms Michelle LEVAC Transfer Pricing Specialist Canada Revenue Agency (CRA)

Argentina Ms Ana Paula LOCURSCIO Director of indirect taxation area in charge of direct taxation area Ministry of Economy

Australia Mr. John BOX JITSIC Delegate, London Australian Taxation Office

Mr. Michael JENKINS Assistant Commissioner (Special Adviser - Transfer Pricing) Australian Taxation Office

Austria Mr. Helmut LOUKOTA Consultant Federal Ministry of Finance

Ms Sabine DOMMES Tax Expert Federal Ministry of Finance

Belgium Mr. Stefaan DE BAETS First Attaché of Finances Federal Public Service Finances

Ms Sandra KNAEPEN Acting Director Ministry of Finance

Canada Ms Gwen MAH International Tax Division Canada Revenue Agency

Mr. Kevin SHOOM Chief, International Taxation Section Business Income Tax Division Department of Finance Canada

Chile Mr. Jose MADARIAGA MONTES Legal Advisor Internal of Chile (SII)

Denmark Mr. Erik Vindahl ANDERSEN Danish Tax and Administration

Mr. Sune LAURITZEN Special Adviser Danish Tax and Customs Administration

Estonia Ms Margit AAV Chief Specialist Ministry of Finance

Finland Ms Hanna HÖGLUND Senior Adviser Large Taxpayers' Office

Mr. Sami LAAKSONEN Transfer Pricing Specialist Large Taxpayers' Office

Mr. Jarno MÄKELÄ Senior Adviser Large Taxpayers' Office

France Ms Isabelle COUSIN Inspectrice Ministère de l'Economie, de l'Industrie et de l'Emploi

Mr. Pierre KEREVEL Inspecteur Principal/Tax Senior Inspector DVNI - National and International Audit department

Mr. Pierre KERJEAN Chef de section Ministry of Finance

Mr. Jean-François LATOUR Direction de la Législation Fiscale Ministère de l'Economie, l'Industrie et de l'Emploi

Ms Manuelle MAHEO Inspectrice principale des impôts Ministère de l'Économie, de l'Industrie et de l'Emploi

Ms Tatiana METAIS Inspectrice Ministère de l'Économie, de l'Industrie et de l'Emploi

Germany Mr. Bernhard GROSS Deputy Head of Division Federal Ministry of Finance (BMF)

Mr. Hartmut FOERSTER Federal Central Tax Office

Hungary Mr. Péter TÓTH Economic and Financial Counsellor Permanent Delegation

Ms Erika KÉRI Advisor Ministry for National Economy

Mr. Tamás MEITNER Chief Counsellor Audit Department, National Tax and Customs Administration

India Mr. D.K. GUPTA Director of Income Tax Transfer Pricing I

Mr. Ajit Kumar JAIN Addl CIT Transfer Pricing (2)

Ireland Mr. John MCNAMARA Revenue Commissioners Office of the Revenue Commissioners

Ms Helen O'GRADY Competent Authority Office of the Revenue Commissioners

Israel Mr. Dror BITTERMAN Director Transfer Pricing Department Tax Authority

Ms Irit LEUW Director Transfer Pricing Department Israel Tax Authority

Ms Zohar SHECHTER Assistant

Mr. Shmuel VAINSHTEIN Manager ITC

Italy Ms Gabriella CAPPELLERI International Tax Ruling Italian Revenue Agency

Mr. Gianluca PIROZZI Head of Consultancy and Coordination Ministry of Economy and Finance

Mr. Giuseppe SANTEREMO Italian Revenue Agency

Japan Mr. Takamasa NAKAJIMA Deputy Director National Tax Agency

Mr. Mikio NAKAUNE Director National Tax Agency

Ms Eiko SHIBANO International Operations Division National Tax Agency

Mr. Junya TOYA First Secretary Permanent Delegation

Korea Mr. Jae Bong CHOI First Secretary Permanent Delegation

Mr. Kwang Tae OH Deputy Director National Tax Service

Ms In Sun YOO Deputy Director National Tax Service

Malaysia Ms Wan Ramiza WAN GHAZALI Director of Multinational Tax Department Inland Revenue Board of Malaysia

Mexico Mr. Luis NATERA NIÑO DE RIVERA Head, Central Administration of Transfer Pricing Audit Tax Administration Service

Mr. Carlos PEREZ GOMEZ Tax Administration Service (SAT)

Netherlands Mr. Peter KLAVER Transfer pricing specialist Ministry of Finance

Mr. Hans VAN EGDOM International Fiscal Affairs Ministry of Finance

New Zealand Mr. David CARRIGAN Policy Manager Inland Revenue Department

Norway Ms Trude SØNVISEN Senior Adviser Ministry of Finance

Mr. Arthur KRISTOFFERSEN Legal Advisor Ministry of Finance

People’s Republic of China Ms Yuqi LIU Deputy Section Chief State Administration of Taxation

Ms Yimin SUN Principal Staff Member of Anti-Avoidance Division State Administration of Taxation

Poland Ms Malgorzata GIBALA Department of Income Ministry of Finance

Ms Monika LASKOWSKA Deputy Director Ministry of Finance

Portugal Mr. Joaquim Manuel DE SOUSA Direction Générale des Impôts

Mr. Cristiano DOMINGUES Counselor Délégation Permanente

Singapore Ms Evelyn LIO Tax Director (International Tax) Inland Revenue Authority of Singapore

Ms Esther ONG Tax Specialist (International Tax) Inland Revenue Authority of Singapore

Mr. Tang Yam SOON Manager Transfer Pricing Inland Revenue Authority of Singapore

Slovenia Ms Larisa-Eva RAMOVS Senior Advisor Ministry of Finance

Ms Lili SRSA HREN Head of International Taxation Unit Tax Administration

South Africa Mr. Duncan Lee CORRICK Transfer Pricing Senior Specialist SARS

Ms Nishana GOSAI Transfer Pricing Practice Leader SARS

Spain Mr. Felipe RUBIO Head International Taxation Unit

Ms Elena DE LAS MORENAS Assistant Deputy General Director Ministère de l'Economie et des Finances

Ms Blanca ENTRENA MORATIEL International Tax Coordinator Ministry of Economy and Finance

Mr. Luis Ramon JONES RODRIGUEZ Senior Tax Inspector Spanish Tax Agency

Mr. Carlos PASCUAL MERINO Conseiller Financier Délégation Permanente

Sweden Mr. Stefan BERGQVIST Senior Tax Adviser Swedish Tax Agency

Ms Katarina BERGVALL Tax Auditor National Tax Board

Ms Åsa EDESTEN Legal Adviser Ministry of Finance

Mr. Holger GUSTAFSSON Tax Auditor National Tax Board

Ms Charlotta SLETTENMARK Senior Advisor Tax Authorities Swedish

Ms Helena WINTER Legal Adviser Ministry of Finance

Switzerland Mr. Alex KALBERMATTER Département fédéral des finances Administration fédérale des contributions

Mr. Renato SALERNO Senior Economist, Responsible for Transfer Pricing Swiss Federal Tax Administration

Mr. Christoph STUDER Senior Economist Responsible for Transfer Pricing Team Ministry of Finance

Turkey Ms Serife DOGAN Director Ministry of Finance

United Kingdom Mr. Jon CLARK Business International H.M. Revenue & Customs

Mr. Colin MILLER Business International HM Revenue & Customs

Mr. Paul SIMPSON Shares and Assets Valuation HM Revenue & Customs

United States Mr. Christopher BELLO Branch Chief Associate Chief Counsel (International)

Mr. David ERNICK Associate International Tax Counsel US Department of the Treasury

Ms Nicholle MANZ Economics and Finance Advisor Permanent Delegation

Mr. Michael MCDONALD Financial Economist US Treasury

Mr. Thomas RALPH Manager Internal Revenue Service

EU Mr. Peter FINNIGAN Advisor European Commision

Ms Maria PASTOR Head of Sector European Commission

Mr. Juan Lopez RODRIGUEZ Administrator European Union

OECD Ms Mary BENNETT Head of Division Tax Treaty, Transfer Pricing & Financial Transactions Division Centre for Tax Policy and Administration

Ms Caroline SILBERZTEIN Head of Transfer Pricing Unit Centre for Tax Policy and Administration

Mr. Hugh AULT Senior Advisor Centre for Tax Policy and Administration

Mr. Wolfgang BUTTNER Advisor Centre for Tax Policy and Administration

Ms Mayra LUCAS Advisor Centre for Tax Policy and Administration

Mr. Oki YASUI Senior Advisor Centre for Tax Policy and Administration

Mr. Joseph ANDRUS Consultant