Subcommittee on Transfer Pricing
ESTABLISHED: 23rd Session - October 2021
Mandate
The Subcommittee is mandated to consider, report on and propose guidance on transfer pricing issues, on the basis:
- That it reflects Article 9 of the United Nations Model Convention, and the Arm’s Length Principle embodied in it, and is consistent with relevant Commentaries of the UN Model;
- That the Subcommittee identifies and considers the transfer pricing topics where guidance from the Committees is the most useful;
- That it reflects the realities for, and the needs of, developing countries, at their relevant stages of capacity development;
- That it gives due consideration to relevant work in other fora, including the BEPS Inclusive Framework, and may consult broadly;
- The Subcommittee shall report on its work at each session
CO-COORDINATORS:
- Ingela WILLFORS (Committee Member)
- Mathew Olusanya GBONJUBOLA (Committee Member)
PARTICIPANTS IN THE SUBCOMMITTEE:
- Matthew ANDREWS (Auckland University)
- Rajat BANSAL (Indian Revenue Service)
- Melinda BROWN (OECD)
- Rasmi Ranjan DAS (Committee Member)
- Barbara DOOLEY (Irish Revenue)
- Lorraine EDEN (Texas A&M University, USA)
- Mauro FAGGION (European Commission)
- Michael KOBETSKY (Australian National University)
- Luis María MÉNDEZ (National Tax Office, Argentina)
- Anthony MUNANDA (ATAF)
- Pande Putu OKA KUSUMAWARDANI (Committee Member)
- TP Ostwal (TP Ostwal & Associates, India)
- El Hadramy OUBEID (Committee Member)
- Marcos Aurélio PEREIRA VALADÃO (Getulio Vargas Foundation, Brazil)
- Carlos PEREZ GOMEZ (KPMG, Mexico)
- Raffaele PETRUZZI (Vienna University of Economics and Business, Austria)
- David RÜLL (German Finance Ministry)
- Jolanda SCHENK (Shell, the Netherlands)
- Stig SOLLUND (Norwegian Finance Ministry)
- Trude STEINNES SØNVISEN (Committee Member)
- José TROYA (Committee Member)
- Monique VAN HERKSEN (Simmons & Simmons, the Netherlands)
- Yan XIONG (Committee Member)
FOCAL POINT:
Ilka Ritter – Economic Affairs Officer, International Tax and Development Cooperation Branch, Financing for Sustainable Development Office