The Helskinki Transfer Pricing Seminar, June 2012

Helsinki Seminar, June 2012

Selected videos available here. Papers posted below.

Day 1

  • Opening remarks by Finland Minister Heidi Hautala
  • Opening remarks: Alternative Methods of Taxation of Multinationals, Finland Minister for Foreign Affairs, Mr. Erkki Tuomioja.
  • Brazilian Transfer Pricing – A Practical Approach Could this be a Model for Developing Countries?Tatiana Falcao, IBFD
  • Transfer Pricing – the Brazilian case – Marcos Aurelio Pereira Valadao (with additional text here)*
  • China’s transfer pricing system, Zhang Ying, State Administration of Taxation of People’s Republic of China
  • India’s Transfer Pricing System – Anita Kapur, Director-General of Income Tax
  • Indian Transfer Pricing System, Vikram Vijayaraghavan, SAPR Associates, Chennai
  • International Transfer Pricing Abuse: Sizing the Problem, James Henry
  • Transfer Pricing in Nigeria, Julius Bamidele, Director (Oil and Gas), FIRS, Nigeria
  • The South African Transfer Pricing System, Gerdi van der Westhuysen, South African Revenue Service (SARS)
  • Transfer Pricing: Alternative Approaches / Sub Saharan Africa, Joseph H. Guttentag, International Senior Lawyers’ project
  • SAB Miller: what happened next. Martin Hearson, ActionAid. Original report here.
  • Bananas: the case of Ecuador, Juan Carlos Campuzano S. Servicio de Rentas Internas, Ecuador
  • The Banana case: Felicity Lawrence, The Guardian. Presentation based on her 2007 Guardian exposé, which was published alongside an accompanying article and an interactive guide to transfer pricing.
  • Future of Taxing Multinational Corporations: Transfer pricing issues in Central America, Ricardo Barrientos
  • Transfer Pricing in Latin America, Isaac Gonzalo Arias Esteban, International Cooperation and Taxation Director Inter American Center of Tax Administrations.
  • Practice and legislation on transfer pricing, Wanda Montero, Dominican Republic tourism industry. See associated paper, below, and shorter summary here.

Day 2

  • Meeting the Challenges of Transfer Pricing, Marlies de Ruiter, Head of Tax Treaty, Transfer Pricing, Financial Transactions, OECD: additional text here.
  • Country-by-country reporting and transfer mispricing, Richard Murphy, Tax Research
  • Combined Reporting with Formulary Apportionment: The Transfer Pricing System of the US States, Michael J. McIntyre Professor of Law, TJN Senior Adviser, Wayne State University
  • Michael Durst: presentations not available but see the six articles by Durst here, (includingMaking Transfer Pricing Work for Developing Countries, December 2010.)
  • Rethinking the Source of the Arm’s Length Transfer Pricing Problem, Ilan Benshalom, Hebrew University Faculty of Law.
  • Taxation of Multinational Financial Institutions Using Formulary Apportionment to Reflect Economic Reality, Kerrie Sadiq
  • The Common Consolidated Corporate Tax Base (CCCTB) in Europe, Prof. Sol Picciotto, TJN Senior Adviser
  • Formulary Apportionment— Myths and Prospects, Reuven Avi-Yonah & Ilan Benshalom (see also their2010 paper)

Day 3

  • The Role of Finland in promoting international tax co-operation. Tuire Santamaki-Vuori, State Secretary, Ministry of Finance
  • Closing remarks: Finland Minister for Foreign Affairs, Mr. Erkki Tuomioja, here.

Other papers and articles

  • Outcome of two days’ dialogue on transfer pricing: conference summary John Christensen
  • Transfer Pricing Week: OECD Admits its Transfer Pricing Guidelines are flawed (original here.)
  • Transfer Pricing Week: The OECD transfer pricing methods are dead: Long Live the Alternatives
  • Transfer Pricing law and practice in Dominican Republic, June 2012, with a focus on the tourism sector. See also this short case study.
  • India’s letter to the United Nations, criticising the OECD’s transfer pricing standards, March 2012

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