CONSULTATION WITH THE ORGANISATIONS WHICH PROVIDED WRITTEN COMMENTS … · 2016-03-29 ·...
Transcript of CONSULTATION WITH THE ORGANISATIONS WHICH PROVIDED WRITTEN COMMENTS … · 2016-03-29 ·...
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
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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
32 rue Monceau
75008 Paris
France
Email: [email protected]
M. Antoine GLAIZE Partner – Avocat
Arsene
32 rue Monceau
75008 Paris
France
Email: [email protected]
AstraZeneca Mr. Alistair COLLINS Director of Group Tax
AstraZeneca
G68 Alderley House
Alderley Park
SK10 4TF Macclesfield
United Kingdom
Email: [email protected]
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Avodire Mr. Yazid ADDA
Avocat
Avodire
91, bis rue du Cherche Midi
75006 Paris
France
Email: [email protected]
M. Laurent SAVARIN
Lawyer
Avocat Associé
Avodire
91, bis rue du Cherche-Midi
75006 Paris
France
Email: [email protected]
Baker & McKenzie
Dr. Antonio RUSSO Partner
Baker & McKenzie
Claude Debussylaan 54
P.O. Box 2720
1000 CS Amsterdam
Netherlands
Email: [email protected]
Mr. Richard BOYKIN Principal
Baker & McKenzie
100 New Bridge Street
EC4V 6JA London
United Kingdom
Email: [email protected]
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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
Email: [email protected]
Mr. Joseph ANDRUS
Partner
PricewaterhouseCoopers LLP
125 High Street
02110 Boston, MA
United States
Email: [email protected]
Mr. John W. BURNS
Partner
KPMG LLP
United Kingdom
8 Salisbury Square
London EC4Y
8BB
United Kingdom
Email: [email protected]
M. Alberto PLUVIANO
Transfer Pricing Advisor
IBM EMEA Tax and Intercompany
34-139A Tour Descartes
2 Av. Gambetta
92066 Paris La Défense Cedex
France
Email: [email protected]
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Mr. Charles S. TRIPLETT
Partner
Mayer Brown LLP
1909 K Street
20006-1101 N.W. Washington DC
United States
Email: [email protected]
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
Email: [email protected]
Ceteris
Mr. John HOLLAS Managing Director
Ceteris
Ste 535, 1015 - 4 Street 5W
T2R1J4 Calgary
Canada
Email: [email protected]
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CMS Bureau Francis lefebvre
M. Bruno GIBERT Avocat Associé
CMS Bureau Francis Lefebvre
1/3 villa Emile Bergerat
92522 Neuilly sur Seine
France
Email: [email protected]
M. Arnaud LE BOULANGER (18 November) Chef Economiste, Avocat Associé
CMS Bureau Francis Lefebvre
1/3 Villa Emile Bergerat
92522 Neuilly sur Seine
France
Email: [email protected]
Deloitte & Touche
Mr. Axel EIGELSHOVEN Tax Consultant / Partner Transfer Pricing
Deloitte & Touche GmbH
Schwannstr. 6
40476 Düsseldorf
Germany
Email: [email protected]
Mr. John OATWAY Partner
Deloitte & Touche LLP
800 - 100 Queen Street
ON KIP 5T8 Ottawa
Canada
Email: [email protected]
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Ernst & Young LLP Mr. Christopher FAIFERLICK Partner
Ernst & Young LLP
1101 New York Avenue N.W.
Washington DC
United States
Email: [email protected]
Mr. Robert MIALL Director Global Accounts
Ernst & Young LLP
One More London Place
SE1 2AF London
United Kingdom
Email: [email protected]
Fédération Bancaire Française Mme Tania SAULNIER Tax Specialist
Fédération Bancaire Française
18 rue Lafayette
75009 Paris
France
Email: [email protected]
M. Jean-Vincent MASSONI Head of Transfer Pricing Unit
BNP Paribas
34 avenue de l'Opéra
75002 Paris
France
Email: [email protected]
Ms. Helene SAVAJOLS
Tax Expert
CALYON
9 Quai du Pdt Paul Doumer
92400 Paris
France
Email: [email protected]
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IBFD
Dr. Giammarco COTTANI
Senior Research Associate
IBFD
H.J.E. Weckebachweg 210
1096 AS Amsterdam
Netherlands
Email: [email protected]
KPMG LLP
Mr. Jan MARTENS
Partner
Fidal Direction International
KPMG
Espace 21
32 Place Ronde
La Defense 92035 Paris
France
Email: [email protected]
Mr. Hareesh DHAWALE
Managing Director
KPMG LLP
355 S. Grand Avenue,
Suite 2000
CA 90071-1568 Los Angeles
United States
Email: [email protected]
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McDermott Will & Emery
Mr. Steven HANNES Partner
McDermott Will & Emery
600 13th Street, NW
20005 Washington, DC
United States
Email: [email protected]
MEDEF
M. Philippe THIRIA Head of Tax
Unilever France
23, rue François Jacob
92842 Rueil Malmaison
France
Email: [email protected]
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
1 Embankment Place
WC2N 6RH London
Email: [email protected]
Mr. Loek DE PRETER Partner Transfer Pricing
Tax & Legal Services / Transfer Pricing
PricewaterhouseCoopers AG
Marie Curie Strasse 24 - 28
60439 Frankfurt am Main
Germany
Email: [email protected]
RSM Richter LLP Ms. Jennifer RHEE Partner
RSM Richter LLP
2, place Alexis Nihon
Suite 1820
H3Z 3C2 Montreal
Canada
Email: [email protected]
Ms. Ihor SOROKA Economist
RSM Richter LLP
2, place Alexis Nihon
Suite 1820
H3Z 3C2 Montreal
Canada
Email: [email protected]
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Sanofi-Aventis
Ms. Sabine WAHL
Head of Transfer pricing
Sanofi-Aventis
46 Quai de la Rapée
75601 Paris Cedex 12 Paris
France
Email: [email protected]
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
Email: [email protected]
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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
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
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]
20
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]
Japan/Japon
Mr. Masato OHNO
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]
23
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]
24
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
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
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]
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
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]
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
Email: [email protected]
Ms. Ann-Christine JOHANSSON
Legal Advisor
Ministry of Finance
103 33 Stockholm
Sweden
Email: [email protected]
Switzerland/Suisse
M. Renato SALERNO
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]
27
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-
Uni
Mr. Andy BEAZLEY
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]
29
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]
30
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]