Welcome to the United Nations

Subcommittee on Transfer Pricing

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) 
•    Bjoern HEIDECKE (Deloitte)
•    Michael KOBETSKY (Australian National University) 
•    Wazi LIGOMEKA (Committee Member)
•    Luis María MÉNDEZ (National Tax Office, Argentina)
•    Anthony MUNANDA (ATAF)
•    Pande Putu OKA KUSUMAWARDANI (Committee Member)
•    Nana Mensah OTOO (Ghana Revenue Authority)
•    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)
•    Claudia PIMENTEL (Federal Revenue Service, Brazil)
•    David RÜLL (German Finance Ministry)
•    Jolanda SCHENK (Shell, the Netherlands) 
•    Ruchika SHARMA (Ministry of Finance, India)
•    Stig SOLLUND 
•    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