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 TABLE OF CONTENTS
LIST OF BUSINESS PARTICIPANTS ...... 3 LIST OF DELEGATES PARTICIPANTS ...... 13
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LIST OF BUSINESS PARTICIPANTS
Arsene
M. Vincent DESOUBRIES Manager
Arsene Email: [email protected] 32 rue Monceau 75008 Paris France
M. Antoine GLAIZE Partner – Avocat
Arsene Email: [email protected] 32 rue Monceau 75008 Paris France
AstraZeneca
Mr. Alistair COLLINS Director of Group Tax
AstraZeneca Email: [email protected] G68 Alderley House Alderley Park SK10 4TF Macclesfield United Kingdom
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Avodire
Mr. Yazid ADDA Avocat
Avodire Email: [email protected] 91, bis rue du Cherche Midi 75006 Paris France
M. Laurent SAVARIN Lawyer Avocat Associé
Avodire Email: [email protected] 91, bis rue du Cherche-Midi 75006 Paris France
Baker & McKenzie
Dr. Antonio RUSSO Partner
Baker & McKenzie Email: [email protected] Claude Debussylaan 54 P.O. Box 2720 1000 CS Amsterdam Netherlands
Mr. Richard BOYKIN Principal
Baker & McKenzie Email: [email protected] 100 New Bridge Street EC4V 6JA London United Kingdom
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Business and Industry Advisory Committee BIAC
Ms. Nicole PRIMMER Senior Policy Manager
ACO/BIAC Email: [email protected] Permanent Delegation 13-15 Chaussée de la Muette 75016 Paris France
Mr. Joseph ANDRUS Partner
PricewaterhouseCoopers LLP Email: [email protected] 125 High Street 02110 Boston, MA United States
Mr. John W. BURNS Partner KPMG LLP United Kingdom
8 Salisbury Square Email: [email protected] London EC4Y 8BB United Kingdom
M. Alberto PLUVIANO Transfer Pricing Advisor Email: [email protected]
IBM EMEA Tax and Intercompany 34-139A Tour Descartes 2 Av. Gambetta 92066 Paris La Défense Cedex France
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Mr. Charles S. TRIPLETT Partner
Mayer Brown LLP Email: [email protected] 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 Email: [email protected] (USCIB) 1400 K Street, NW, Suite 905 DC 20005 Washington United States
Ceteris
Mr. John HOLLAS Managing Director
Ceteris Email: [email protected] Ste 535, 1015 - 4 Street 5W T2R1J4 Calgary Canada
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CMS Bureau Francis lefebvre
M. Bruno GIBERT Avocat Associé
CMS Bureau Francis Lefebvre Email: [email protected] 1/3 villa Emile Bergerat 92522 Neuilly sur Seine France
M. Arnaud LE BOULANGER (18 November) Chef Economiste, Avocat Associé
CMS Bureau Francis Lefebvre Email: [email protected] 1/3 Villa Emile Bergerat 92522 Neuilly sur Seine France
Deloitte & Touche
Mr. Axel EIGELSHOVEN Tax Consultant / Partner Transfer Pricing
Deloitte & Touche GmbH Email: [email protected] Schwannstr. 6 40476 Düsseldorf Germany
Mr. John OATWAY Partner
Deloitte & Touche LLP Email: [email protected] 800 - 100 Queen Street ON KIP 5T8 Ottawa Canada
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Ernst & Young LLP
Mr. Christopher FAIFERLICK Partner
Ernst & Young LLP Email: [email protected] 1101 New York Avenue N.W. Washington DC United States
Mr. Robert MIALL Director Global Accounts
Ernst & Young LLP Email: [email protected] One More London Place SE1 2AF London United Kingdom
Fédération Bancaire Française
Mme Tania SAULNIER Tax Specialist
Fédération Bancaire Française Email: [email protected] 18 rue Lafayette 75009 Paris France
M. Jean-Vincent MASSONI Head of Transfer Pricing Unit
BNP Paribas Email: [email protected] 34 avenue de l'Opéra 75002 Paris France
Ms. Helene SAVAJOLS Tax Expert
CALYON Email: [email protected] 9 Quai du Pdt Paul Doumer 92400 Paris France
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IBFD
Dr. Giammarco COTTANI Senior Research Associate
IBFD Email: [email protected] H.J.E. Weckebachweg 210 1096 AS Amsterdam Netherlands
KPMG LLP
Mr. Jan MARTENS Partner
Fidal Direction International Email: [email protected] KPMG Espace 21 32 Place Ronde La Defense 92035 Paris France
Mr. Hareesh DHAWALE Managing Director
KPMG LLP Email: [email protected] 355 S. Grand Avenue, Suite 2000 CA 90071-1568 Los Angeles United States
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McDermott Will & Emery
Mr. Steven HANNES Partner
McDermott Will & Emery Email: [email protected] 600 13th Street, NW 20005 Washington, DC United States
MEDEF
M. Philippe THIRIA Head of Tax
Unilever France Email: [email protected] 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) Email: [email protected]
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PricewaterhouseCoopers
Mr. Andrew J. CASLEY Partner
PricewaterhouseCoopers LLP Email: [email protected] 1 Embankment Place WC2N 6RH London
Mr. Loek DE PRETER Partner Transfer Pricing Tax & Legal Services / Transfer Pricing
PricewaterhouseCoopers AG Email: [email protected] Marie Curie Strasse 24 - 28 60439 Frankfurt am Main Germany
RSM Richter LLP
Ms. Jennifer RHEE Partner
RSM Richter LLP Email: [email protected] 2, place Alexis Nihon Suite 1820 H3Z 3C2 Montreal Canada
Ms. Ihor SOROKA Economist
RSM Richter LLP Email: [email protected] 2, place Alexis Nihon Suite 1820 H3Z 3C2 Montreal Canada
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Sanofi-Aventis
Ms. Sabine WAHL Head of Transfer pricing
Sanofi-Aventis Email: [email protected] 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. Email: [email protected] Carel van Bylandtlaan 30 P.O. Box 162 2501 AN The Hague Netherlands
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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
Email: [email protected]
Argentina/Argentine Mr. Mauricio ALICE Head to the OECD Direction générale des affaires juridiques
Embassy of Argentina 6 rue Cimarosa 75016 Paris France
Email: [email protected]
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
Email: [email protected]
Mrs. Graciela LIQUIN Departamento Operaciones Internacionales
Administración Federal de Ingresos Públicos Hipólito Yrigoyen 370 3º Piso, Oficina 3361/B (1086) Buenos Aires Argentina
Email: [email protected]
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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
Email: [email protected]
Australia/Australie Mr. Marc SIMPSON Transfer Pricing Specialist – International
Australian Taxation Office 140 Creek Street 4000 Brisbane Australia
Email: [email protected]
Austria/Autriche Mr. Helmut LOUKOTA Consultant
International Tax Law, Division IV/4 Federal Ministry of Finance Hintere Zollamtstrasse 2B 1030 Vienna Austria
Email: [email protected]
Ms. Sabine DOMMES Tax Expert
Federal Ministry of Finance Hintere Zollamtstrasse 2b 1030 Wien Austria Email: [email protected]
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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
Email: [email protected]
Ms. Sandra KNAEPEN Head of Section
Administration of Corporate & Income Tax North Galaxy - Koning Albert II-Iaan 33 BE-1030 Brussels Belgium
Email: [email protected]
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
Email: [email protected]
Mr. Ronald VAN DEN BREKEL Chair of Transfer Pricing Coordination Group
Dutch Tax Administation P.O. Box 50960 3007 BB Rotterdam Netherlands
Email: [email protected]
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Canada/Canada Mr. Gordon BOISSONNEAULT Finance Counsellor Permanent Delegation 15 bis, rue de Franqueville 75116 Paris France
Email: [email protected]
Mr. Phil FORTIER Director, International Tax Division
Canada Revenue Agency 344 Slater St, 6th Floor K1A 0L5 Ottawa Canada
Email: [email protected]
Mrs. Michelle LEVAC Transfer Pricing Specialist, International Tax Division
Canada Revenue Agency (CRA) 344 Slater St, 6th Floor Canada Building K1A 0L5 Ottawa Canada
Email: [email protected]
Chile/Chili Mr. José MADARIAGA Legal Advisor
International Legal Department Teatinos 120, piso 5 Santiago Chile
Email: [email protected]
Mr. José Ignacio SANTIBÁÑEZ GALVEZ Advisor International Tax Auditing Department
Servicio de Impuestos Internos Teatinos 120, piso 3 Santiago Chile
Email: [email protected]
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Corée/Korea M. Kwang Tae OH Instructor, National Tax Officials Training Institute
National Tax Service 104 Susong-dong Jongro-Gu 110-705 Seoul Korea
Email: [email protected]
Czech Republic Mrs. Alexandra POSPISILOVA Senior Tax Official of Transfer Pricing Unit République Tchèque Methodology of Income Tax Department Ministry of Finance Letenska 15 Prague Czech Republic
Email: [email protected]
Mrs. Marketa SEDLAKOVA Head of Transfer Pricing Unit
Methodology of Income Tax Department Ministry of Finance Letenska 15 118 10 Prague Czech Republic
Email: [email protected]
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Denmark/Danemark Mr. Justin Thomas BREAU Head of Section, International Corporate Tax Division
Danish Tax and Customs Administrations Oestbanegade 123 2100 Copenhagen OE Denmark
Email: [email protected]
Finland/Finlande Mr. Sami LAAKSONEN Director
Large Taxpayers' Office Tax Office for Major Corporations P.O. Box 10 - 00052 VERO Finland
Email: [email protected]
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
Email: [email protected]
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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
Email: [email protected]
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
Email: [email protected]
Mme Manuelle GELY Inspectrice principale des impôts
MINEFI 64-70 allée de Bercy Télédoc 872 Bureau CF3 - Affaires internationales 75574 Paris Cédex 12 France
Email: [email protected]
Mme Nathalie NICOLAS
Ministère de l'économie, des finances et de l'industrie 139, rue de Bercy 75572 Paris cedex 12 - France
Email: [email protected]
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Germany/Allemagne Mr. Bernhard GROSS Deputy Head of Division
Federal Ministry of Finance (BMF) WILHELMSTR. 97 10117 BERLIN Germany
Email: [email protected]
Ms. Meike HALFTER Deputy Head of Division, Federal Central Tax Office
Bundeszentralamt für Steuern An der Küppe 1 53225 Bonn Germany
Email: [email protected]
Ms. Angelika KUHLMANN Head of Section
Federal Central Tax Office An der Küppe 1 53225 Bonn Germany
Email: [email protected]
Greece/Grèce Mrs. Eleni PAPANGELOPOULOU Tax Official
Ministry of Economy and Finance 8, kar.Servias str 10672 Athens Greece
Email: [email protected]
Mrs. Dimitra DERTSOU Second Secretary
Permanent Delegation 15, Villa Said 75016 Paris-France
Email: [email protected]
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Hungary/Hongrie Dr. Erika KÉRI Advisor
Ministry of Finance József nádor tér 2-4.1369 BudapestPf. 481 H-1051 Budapest Hungary
Email: [email protected]
Mr. Tamás MEITNER Chief Counsellor
Audit Department, Tax and Financial Control Administration Széchenyi u. 2 H-1054 Budapest Hungary
Email: [email protected]
Italy/Italie Mr. Paolo Valerio BARBANTINI Head of International Tax Ruling Office
Revenue Agency via C. Colombo 426 c/d 00145 Rome Italy
Email: [email protected]
Mr. Gianluca PIROZZI Tax official
Ministry of Economy and Finance Consultancy & Coordination Unit Viale Pastrengo 22 00185 Rome Italy
Email: [email protected]
Mr. Livio ZALLO Transfer Pricing Specialist, International Tax Ruling Office
Agenzia delle entrate via Cristoforo Colombo 426 c/d - 00145 Rome Italy
Email: [email protected]
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Israel/Israël Mr. Dror BITTERMAN Tax Specialist
Transfer Pricing Department Israel Tax Authority Israel
Email: [email protected]
Ms. Irit LEUW Director
Transfer Pricing Department Israel Tax Authority Israel
Email: [email protected]
Mr. Masato OHNO Japan/Japon Director, International Operations Division
National Tax Agency 3-1-1 Kasumigaseki Chiyoda-ku 100-8978 Tokyo Japan
Email: [email protected]
Mr. Nobuaki IZAWA Deputy Director
Large Enterprise Examination Division National Tax Agency 3-1-1 Kasumigaseki Chiyoda-ku 100-8978 Tokyo Japan
Email: [email protected]
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Mexico/Mexique Mrs. Sybel GALVÁN Counselor for Financial and Fiscal Affairs
Permanent Delegation 8, rue de Berri 75008
Email: [email protected]
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
Email: [email protected]
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
Email: [email protected]
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 Email: [email protected]
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
Email: [email protected]
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Poland/Pologne Mr. Jakub JARZEMBOWSKI Specialist
Department of Income Taxes Ministry of Finance 12 Swietokrzyska Str 00-916 Warsaw Poland
Email: [email protected]
People’s Republic of China Mr. Lin ZHANG Principal staff member République populaire de Chine Ministry of Finance N° 3 Nansangxiang Sanlihe Xicheng District 100820 People’s Republic of China
Email: [email protected]
Slovenia/Slovénie Ms. Petra ISTENIC Senior Adviser
Tax Division, International Taxation Department Tax Administration Smartinska cesta 55 1000 Ljubljana Slovenia
Email: [email protected]
Ms. Larisa Eva RAMOVS Senior Advisor
Ministry of Finance Zupanciceva 3 1000 Ljubljana Slovenia
Email: [email protected]
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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
Email: [email protected]
Mr. Joseph ROCK Group Executive
Operations Technical Support South Africa Revenue Service Private Bag X187 - 2128 Rivonia South Africa
Email: [email protected]
Spain/Espagne M. Antonio LAGUARTA Conseiller Financier
Délégation Permanente 22, avenue Marceau 75008 PARIS France
Email: [email protected]
Mr. Luis JONES RODRIGUEZ Tax Inspector
Large Taxpayers Office Spanish Tax Agency Ps. Castellana 106 Madrid Spain
Email: [email protected]
Mr. Carlos Palacio SERRANO Inspecteur Agence Fiscale
Ministère de l'Economie et des Finances Infanta Mercedes 37 28020 Madrid – Spain
Email: [email protected]
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Sweden/Suède Mr. Stefan BERGQVIST International Tax Lawyer
The Swedish Tax Agency Legal Department Office of the Competent Authority SE-171 94 Solna Sweden
Email: [email protected]
Ms. Ann-Christine JOHANSSON Legal Advisor
Ministry of Finance 103 33 Stockholm Sweden
Email: [email protected]
M. Renato SALERNO Switzerland/Suisse Head Country Unit VI
Division for international affairs Federal Tax Administration FTA Eigerstrasse 65 3003 Berne Switzerland
Email: [email protected]
M. Christoph STUDER Economist Transfer Pricing Team
Division for International Affairs Swiss Federal Tax Administration Eigerstrasse 65 CH-3003 Berne Switzerland
Email: [email protected]
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Turkey/Turquie Mr. Huseyin ISIK Financial Counsellor
Permanent Delegation 9, rue Alfred-Dehodencq 75116 Paris France
Email: [email protected]
Mr. Unal TAYYAN Deputy Director General of revenue Policies
Ministry of Finance Maliye Bakanligi Ilkadim cad. No:2 Dikmen 06100 Ankara Turkey
Email: [email protected]
Mr. Feyyaz YAZAR Head of Group
Ministry of Finance Presidency of Revenue Administration Dikmenyolu 06100 Ankara Turkey
Email: [email protected]
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United Kingdom/Royaume- Mr. Andy BEAZLEY Uni International Specialist - Transfer Pricing
HM Revenue & Customs 100 Parliament Street, 3rd floor SW1A 2BQ London United Kingdom
Email: [email protected]
Mr. Jon CLARK Specialist International
International H.M. Revenue & Customs 100 Parliament Street SW1A 2BQ London United Kingdom
Email: [email protected]
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
Email: [email protected]
Mr. David ERNICK Associate International Tax Counsel
US Department of the Treasury 1500 Pennsylvania Avenue, NW 20220 Washington DC United States
Email: [email protected]
Mr. Michael MCDONALD Financial Economist
US Treasury Room 1218, 1500 Pennsylvania avenue, DC 20220 NWWashington United States
Email: [email protected]
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EC/CE Mr. Peter FINNIGAN Advisor - EU Commission
European Commision Brussels Belgium
Email: [email protected]
M. Jean-Marc VAN LEEUW European Commission
Rue Montoyer 59 6/50 1030 Bruxelles Belgium
Email: [email protected]
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OECD/OCDE Mr. Jeffrey OWENS Director
CTP OECD Annexe Ingres 159 2 rue André-Pascal 75016 Paris France
Email: [email protected]
Ms. Mary BENNETT Head of Division
CTP/TTP OECD Annexe Ingres 234 2 rue André-Pascal 75016 Paris France
Email: [email protected]
Mme Caroline SILBERZTEIN Head of Unit
CTP/TTP OECD Annexe Ingres 239 2 rue André-Pascal 75016 Paris France
Email: [email protected]
Mr. Wolfgang BUTTNER Advisor
CTP/TTP OECD Annexe Ingres 239 2 rue André-Pascal 75016 Paris France
Email: [email protected]
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Mr. Hartmut FOERSTER Administrator
CTP/TTP OECD Annexe Ingres 229 2 rue André-Pascal 75016 Paris France
Email: [email protected]
Ms. Mayra LUCAS Advisor
CTP/TTP OECD Annexe Ingres 231 2 rue André-Pascal 75016 Paris France
Email: [email protected]
Mr. Raffaele RUSSO Advisor
CTP/TTP OECD Annexe Ingres 246 2 rue André-Pascal 75016 Paris France
Email: [email protected]
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