Conference Agenda
Day 1 - September 17, 2026
13:00-13:20 - Registration
13:20-13:30 - Conference opening
Welcome speech: Prof. Dr. Svitlana Buriak
13:30-14:15 - The Digital Economy: Back in the Spotlight?
Chairs: Dr. Svitlana Buriak & Dr. Richard Collier
Panel description
14:15-15:30 - ALP today: What are the biggest policy issues?
Chair: Hans van Egdom
Panel description
15:30-16:00 - Coffee break
Panel description
16:00-17:30 - Where the guidelines fall short: Practice vs principle
Chair: Isabel Verlinden
Panel description
18:00 - 22:00 - Conference Dinner
Day 2 - September 20, 2024
09:00-10:30 - Non-recognition: The boundaries of commercial sense
Chair: Prof. dr. Cees Peters
Panel description
10:30-11:00 - Coffee break
Panel description
12:30-14:00 - Lunch break
Panel description
14:00-15:30 - Transfer pricing in the EU: Any hope for certainty?
Chair: Prof. dr. Sjoerd Douma
Panel description
15:30-16:00 - Coffee break
Panel description
16:00-17:30 - Dispute prevention & resolution: What works & what does not?
Chair: Prof. dr. Frank Pötgens
Panel description
17:30 - Conference closing
Location & Venue
- Amsterdam Law School, De Brug
Nieuwe Achtergracht 166, 1018 WV - Main entranceIn the photo, the main entrance to the building can be seen.
- Venue - "De Brug" HallAfter the Main entrance, turn left, and head to the elevator or the stairs. Go to the 4th floor.
Contact
Dr. Federico Lo Bianco
f.m.lobianco@uva.nl
f.m.lobianco@uva.nl
Panel 1
Business reorganizations: Delineation and (non)recognition
Corporate strategy and business models change more rapidly than ever before, while the respective tax consequences are often contemplated only after the change is already implemented. The frequent types of reorganizations include the Pillar 2 related reorganization, relocation of individuals and key decision makers, the transfer of an activity via termination or renegotiation of existing arrangements, the transfer of intellectual property ownership or license, or post-M&A intra-group restructurings.
There has been a significant rise in transfer pricing adjustments linked to business restructurings. The delineation of the transaction aimed at understanding the real deal is the core element of any transfer pricing analysis that, if underrated, may lead to the non-recognition of the arrangement as structured by the taxpayer.
Session 1 discusses the critical aspects of delineation and (non)recognition of business restructurings, such as the role of transfer pricing in M&A, the identification of the commercial rationale, contracts renegotiation, the relocation of key decision makers, as well as the relevant case law and pre-emptive measures to avoid or mitigate controversy.
Chair: Raffaele Russo (Chiomenti, Italy / University of Amsterdam)
Keynote: Isabel Verlinden (PwC, Belgium)
Speakers:
Clive Jie-A-Joen (Erasmus University, Netherlands)
Önder Albayrak (Sanofi, Netherlands)
Paolo Valerio Barbantini (Fincantieri, Italy)
There has been a significant rise in transfer pricing adjustments linked to business restructurings. The delineation of the transaction aimed at understanding the real deal is the core element of any transfer pricing analysis that, if underrated, may lead to the non-recognition of the arrangement as structured by the taxpayer.
Session 1 discusses the critical aspects of delineation and (non)recognition of business restructurings, such as the role of transfer pricing in M&A, the identification of the commercial rationale, contracts renegotiation, the relocation of key decision makers, as well as the relevant case law and pre-emptive measures to avoid or mitigate controversy.
Chair: Raffaele Russo (Chiomenti, Italy / University of Amsterdam)
Keynote: Isabel Verlinden (PwC, Belgium)
Speakers:
Clive Jie-A-Joen (Erasmus University, Netherlands)
Önder Albayrak (Sanofi, Netherlands)
Paolo Valerio Barbantini (Fincantieri, Italy)
Panel 2
Onshoring of IP and the role of the DEMPE concept
Due to the increased emphasis on substance requirements stemming from the BEPS project, certain companies are re-evaluating their IP structures towards the alignment of the legal and the so-called economic ownership of the asset. There is a trend of rising controversy involving companies transferring IP where an entity other than the IP owner are considered to perform the key IP-related (DEMPE) functions. Restructuring may also lead to models where multiple entities are sharing the performance of the same functions and/or the control over the same DEMPE risks.
Session 2 debates the role of the DEMPE concept in the OECD Transfer Pricing Guidelines and domestic law for business restructurings that involve the transfer of an IP, the practical difficulties of its application, the limited and ambiguous guidance provided by the OECD that leads to diverse interpretations and controversy, and a preferrable way forward to mitigate the controversy.
Chair: Sjoerd Douma (University of Amsterdam / Lubbers, Boer & Douma, Netherlands)
Keynote: Natalie Reypens (Loyens & Loeff, Netherlands)
Speakers:
Yves Harve (NERA, Germany)
Federico Lo Bianco (Kore University of Enna, Italy / University of Amsterdam)
Umberto Lorenzi (Chiomenti, Italy)
Panel 3
Intra-group transfer of intangibles following the acquisition of a stand-alone entity
Another critical aspect of IP transfers is the intra-group relocation of IP following the acquisition of a stand-alone entity, which is the owner of the patent or trademark. In an acquisition, the total purchase price is allocated to various tangible and intangible assets for accounting purposes. In a subsequent intra-group transfer of the acquired IP, critical questions arise regarding whether the price should be the same as the price identified for accounting purposes during the acquisition. If not, what factors can substantiate the differences between the price allocated to the IP at the time of the acquisition and its subsequent intra-group transfer?
Chair: Svitlana Buriak (University of Amsterdam / Loyens & Loeff, Netherlands)
Keynote: Nathanael Zahnd (Swiss Federal Tax Administration, Switzerland)
Speakers:
Martin Lagarden (Henkel, Germany)
Giammarco Cottani (Agoda, Thailand)
Anna Stepniak (Warsaw School of Economics, Poland)
Session 3 focuses on the conceptual legal aspects behind determining the value of patents and trademarks as acquired in business combinations and transferred as stand-alone assets. It covers the particularities of applying valuation techniques of the IP for transfer pricing purposes, the possibility of applying adjustments for synergy benefits, control premiums, and routine functions, as well as relevant global case law on the matter.
Chair: Svitlana Buriak (University of Amsterdam / Loyens & Loeff, Netherlands)
Keynote: Nathanael Zahnd (Swiss Federal Tax Administration, Switzerland)
Speakers:
Martin Lagarden (Henkel, Germany)
Giammarco Cottani (Agoda, Thailand)
Anna Stepniak (Warsaw School of Economics, Poland)
Panel 4
Business exit: Tax considerations and valuations
When a company exits a jurisdiction and/or relocates certain assets, redeploys functions, transfers economically significant risks, or shifts profit potential to another jurisdiction, it may trigger an exit charge on the perceived value of the transferred business. Even minor changes in the business operating model can potentially result in an exit tax. To minimize risks and ensure compliance, a careful analysis must be conducted early in the business restructuring process to evaluate whether an exit charge is due and to determine the value of the transferred business.
Chair: Rezan Okten (Dentons, Netherlands / University of Amsterdam)
Keynote: Olga Shambaleva (Lipton, Netherlands)
Speakers:
Kerim Keser (Kroll, Germany)
Ala Ursu (NXP, Netherlands)
Marc Kanter (Optiver, Netherlands)
Session 4 discusses the circumstances under which there is an exit tax and the relevant case law, the critical aspects of business valuation, the importance of ex-ante and ex-post functional analysis, the role of realistically available options and group synergies, the potential inclusion of indemnity and compensation clauses, and the challenges related to post-restructuring and substance.
Chair: Rezan Okten (Dentons, Netherlands / University of Amsterdam)
Keynote: Olga Shambaleva (Lipton, Netherlands)
Speakers:
Kerim Keser (Kroll, Germany)
Ala Ursu (NXP, Netherlands)
Marc Kanter (Optiver, Netherlands)
Panel 5
Netherlands & EU: The present & future of transfer pricing & income allocation
In recent years many case law and policy developments occurred in the application of the arm's length principle and demonstrated its broad impact not only in transfer pricing but also on other legal provisions. For example, this year AG Emiliou delivered an opinion in response to the request of the Dutch Supreme Court, which concerned the compatibility of the Dutch interest-limitation rule with the freedom of establishment, which following the Lexel case demanded the ALP as the proportionality standard.
The European Union is discussing new directive proposals focusing on transfer pricing and a consolidated tax base for large group companies, which might direct and reshape the domestic policies and legislation of EU countries. What is more, without an agreement on Pillar 1, will there be any new developments on a EU-wide uniform DST?
Session 5 aims to discuss these present and future judicial and policy developments and their potential impact on the current transfer pricing and income allocation landscape.
Chair: Richard Collier (Oxford University, United Kingdom / University of Amsterdam)
Speakers:
Peter Wattel (Dutch Supreme Court / University of Amsterdam, Netherlands)
Martin de Graaf (Dutch Ministry of Finance, Netherlands)
Marc Clercx (EU Commission, Belgium)
The European Union is discussing new directive proposals focusing on transfer pricing and a consolidated tax base for large group companies, which might direct and reshape the domestic policies and legislation of EU countries. What is more, without an agreement on Pillar 1, will there be any new developments on a EU-wide uniform DST?
Session 5 aims to discuss these present and future judicial and policy developments and their potential impact on the current transfer pricing and income allocation landscape.
Chair: Richard Collier (Oxford University, United Kingdom / University of Amsterdam)
Speakers:
Peter Wattel (Dutch Supreme Court / University of Amsterdam, Netherlands)
Martin de Graaf (Dutch Ministry of Finance, Netherlands)
Marc Clercx (EU Commission, Belgium)
Panel 6
OECD & UN: The present and future of transfer pricing & income allocation
The OECD, after completing the highly impactful BEPS project on fighting the tax avoidance, is now steering towards simplifications in transfer pricing such as the guidance on Pillar 1 Amount B to provide a simplified approach for baseline marketing and distribution activities, addressing the tax competition through the seemingly successful Pillar 2 project, the forthcoming project dealing with the tax consequences of mobility of individuals, and other critical policy issues. At the same time, the tax challenges raised by digitalisation remain to be a pain point in the global debate after Pillar 1 Amount A deadline passes without an agreement. Will we soon see the proliferation of various unilateral digital service taxes?
At the same time, the UN is seeking to strengthen international tax cooperation by aiming for a primacy role for the organization in global tax policy claiming to have more efficient solutions for various challenges. The UN may have a key impact for the inclusion of developing countries in the policymaking process in the next years, which might be dissatisfied with the outcomes of certain projects. Can this trigger a step back of the OECD as the leading organization in international tax policy?
Session 6 discusses the future of the OECD and UN policymaking by understanding the way forward for these two organizations, and the challenges that the UN may encounter in pursuing its objectives.
Chair: Richard Collier (Oxford University, United Kingdom / University of Amsterdam)
Speakers:
Mayra Lucas (OECD)
Michael Lennard (United Nations)
Monique van Herksen (UN Subcommittee on TP / Simmons & Simmons, Netherlands)
Jerome Monsenego (Stockholm University, Sweden)
At the same time, the UN is seeking to strengthen international tax cooperation by aiming for a primacy role for the organization in global tax policy claiming to have more efficient solutions for various challenges. The UN may have a key impact for the inclusion of developing countries in the policymaking process in the next years, which might be dissatisfied with the outcomes of certain projects. Can this trigger a step back of the OECD as the leading organization in international tax policy?
Session 6 discusses the future of the OECD and UN policymaking by understanding the way forward for these two organizations, and the challenges that the UN may encounter in pursuing its objectives.
Chair: Richard Collier (Oxford University, United Kingdom / University of Amsterdam)
Speakers:
Mayra Lucas (OECD)
Michael Lennard (United Nations)
Monique van Herksen (UN Subcommittee on TP / Simmons & Simmons, Netherlands)
Jerome Monsenego (Stockholm University, Sweden)
Panel 7
Balancing ESG and Transfer Pricing
The increasing awareness of an incoming environmental crisis is steering multinational companies toward greater attention to sustainability practices. ESG values are at the centre of attention not only because they are believed to be one of the key future sources of competitive advantage but also because they may lead to disruptive changes in the MNEs’ value chains. These disruptive changes will inevitably lead to a modification of the intercompany arrangements, and session 6 aims to unveil the main challenges that such changes involve not only in the TP documentation and compliance but also for the broader reorganization projects of supply chains.
Chair: Anna Vvedenskaya (University of Amsterdam / EY, Netherlands)
Keynote: Iris Burgstaller (TPA, Austria)
Speakers:
Stefan Greil (German Federal Ministry of Finance / Universities of Paderborn and Cottbus)
Monique van Herksen (UN Subcommittee on TP / Simmons & Simmons, Netherlands)
Zosia Mika (Mika Tax Solutions, Netherlands)
Chair: Anna Vvedenskaya (University of Amsterdam / EY, Netherlands)
Keynote: Iris Burgstaller (TPA, Austria)
Speakers:
Stefan Greil (German Federal Ministry of Finance / Universities of Paderborn and Cottbus)
Monique van Herksen (UN Subcommittee on TP / Simmons & Simmons, Netherlands)
Zosia Mika (Mika Tax Solutions, Netherlands)
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