Comments on OECD Draft Relating to Transfer Pricing Aspects of Business Restructuring (Organisation for Economic Co-Operation and Development)
Tax Executive 2009, March-April, 61, 2
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Publisher Description
February 18, 2009 On February 18, 2009, Tax Executives Institute submitted the following comments on a discussion draft released by the Organisation for Economic Co-operation and Development relating to the Transfer Pricing Aspects of Business Restructuring. The comments were prepared under the joint aegis of TEI's European Direct Tax Committee, U.S. International Tax Committee, and Canadian Income Tax Committee, whose chairs, respectively, are Johann H. Muller of AP Moeller-Maersk, Brian C. Ugai of The Starbucks Coffee Company, and Rodney C. Bergen of The Jim Pattison Group, Inc. Also contributing to the development of TEI's comments were: Alain Berlier of Givaudan Flavors Corporation; Nick Hasenoehrl of Haemonetics Corporation; Alexander KoIbl of General Dynamics Corporation; Janice L. Lucchesi of Akzo Nobel, Inc.; Jon D. Masunaga of FMC Technologies, Inc.; Nancy A. Perks of Microsoft Corporation; Monika M. Siegmund of Shell Canada Limited; Alice A. Smith of Eaton Corporation; Peter H. Taylor of Dupont du Nemours International; Sander van der Fluit of Shell International Exploration & Production BV; and Daniel J. Wenzel of S.C. Johnson & Sons, Inc. TEI Tax Counsel Jeffery P. Rasmussen served as staff liaison for this project.