The Helsinki transfer pricing presentations - final list

We recently published a list of most of the papers from the Seminar on Transfer Pricing in Helsinki on June 13-14, 2012. We have now received all the presentations, and are pleased to publish the full list. These papers will be available as a permanent item on our website, here.

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 Monteiro, Dominican Republic tourism industry. See associated paper, below.

*Valadao was unable to attend, but we have still included his presentation
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, (including Making 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 their 2010 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.
• India's letter to the United Nations, criticising the OECD's transfer pricing standards, March 2012