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 2 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 3 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 4 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 5 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 6 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 7 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 8 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 9 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] 10 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 11 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 12 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] 13 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] 14 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] 15 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] 16 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