PUBLIC CONSULTATION ON TRANSFER PRICING DISCUSSION DRAFTS 12-14 NOVEMBER 2012 OECD CONFERENCE CENTRE 2 RUE ANDRÉ PASCAL PARIS, FRANCE List of Participants ORGANISATION FOR ECONOMIC COOPERATION AND DEVELOPMENT CENTRE FOR TAX POLICY AND ADMINISTRATION 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.