Seminar, June 2012
Selected videos available here. Papers posted below.
- 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.
- 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)
- 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