Anuschka Bakker Philip Baker Ewa Bienkowska

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1 Anuschka Bakker is a senior manager with IBFD in Amsterdam. Prior to joining IBFD, she worked for Ernst & Young and PricewaterhouseCoopers. She has more than thirteen years experience in international taxation issues, the last six of which have been dedicated to transfer pricing. Ms Bakker led projects in the field of taxation and the environment, transfer pricing and business restructuring, transfer pricing and customs valuation, tax risk management, and transfer pricing and dispute resolution. She holds a Master s degree in Tax Law from the University of Groningen, the Netherlands. Currently, she is working on an MBA at the University of Nyenrode, the Netherlands. Ms Bakker has published over 30 articles and chapters on transfer pricing, tax risk management and taxation and the environment. Philip Baker is a barrister and QC practising from Grays Inn Tax Chambers. He was called to the bar in 1979, began practising in 1987 and took silk in He specialises in international tax issues, with a particular emphasis on double tax conventions, and on European Union law and taxation. He has a particular interest in the European Convention on Human Rights and taxation. Before moving into practice, he taught law for seven years at the School of Oriental and African Studies, London University. He was subsequently a visiting professorial fellow and joint head of the School of Tax Law at the Centre for Commercial Law Studies, Queen Mary University of London, and is now a senior visiting fellow at the Institute of Advanced Legal Studies, London University. He is the author of Double Taxation Conventions and International Tax Law and the editor of the International Tax Law Reports. Ewa Bienkowska is currently a PhD candidate in law at the World Trade Institute of the University of Bern, Switzerland. Her PhD thesis 309

2 Tax Breaks for Technology Transfer: A Comparative Study into OECD Codes, WTO Agreements and EU Member States Taxation Laws is written under the supervision of Prof. Dr Thomas Cottier. Ms Bienkowska holds a Bachelor degree in Law and Administration (LLB) from the Nicolaus Copernicus University in Toruń (Poland) and an LLM degree with merit in International Economic Law from the Oxford Brookes University in the United Kingdom. Before joining the World Trade Institute, she worked as a junior corporate analyst for a large Polish bank and more recently as a tax lawyer in a major international tax law firm in Frankfurt am Main as well as at a wellknown consulting company in Warsaw. Ms Bienkowska has received a number of academic scholarships to conduct her doctoral research abroad, including a scholarship from the Max Planck Institute for Tax Law and Public Finance in Munich and the Ernst Mach Grant from the Institute for Austrian and International Tax Law in Vienna. She is a member of the International Fiscal Association and presented her PhD poster during the IFA Poster Programme at the IFA Congress in Boston in Aneta Błażejewska-Gaczyńska is a partner at Ernst & Young, leading the Transfer Pricing Team in Poland. Since 1999, she has been developing the practical transfer pricing know-how and expertise of Ernst & Young and has provided support and advice to hundreds companies through her involvement in many transfer pricing projects. Since 2006, Ms Błażejewka-Gaczyńska and her team have been actively negotiating APAs for big multinationals with the Polish Ministry of Finance. In 2006, her team won the first-ever APA in Poland and so far has successfully negotiated five APAs for big multinationals in Poland, and is continuously working on new applications. In 2010, she won the first Polish APA regarding a royalty fee for a transfer of manufacturing intangibles. In 2007, the team was chosen as the Transfer Pricing Firm of the Year by the International Tax Review and in 2012 as the winner of the 2012 Corporate Intl Magazine Global Award in the category of Transfer Pricing Advisory Firm of the Year in Poland. In 2011, she was nominated by the Euromoney Legal Media Group in their first Women in Business Law Awards 2011 for the Best in Transfer Pricing award. With over sixteen years experience in business and fourteen years in transfer pricing advisory services, Ms Błażejewska-Gaczyńska is highly qualified in all 310

3 aspects of the transfer pricing advisory, compliance and controversy business. She has implemented many projects in transfer pricing policy design, planning and documentation for big multinationals and Polish capital groups and entrepreneurs. She has practical experience in business restructuring projects, evaluation of conversion risks, including valuation of exit charges, tax valuation of intangibles and the design of post-restructuring transfer pricing flows. She has developed methodologies for comparability adjustments, which were accepted during APA discussions. She has also broad experience in M&A projects. She has advised on structuring funds flows and the arm s length valuation of guarantees, bond/loan interest and intercompany spreads on financing large transactions. She holds a Master s degree in Foreign Trade from the University of Łódź and is a Certified Tax Adviser. Giammarco Cottani, PhD, is an International Tax Adviser to the Deputy Commissioner of Italy Revenue Agency. His areas of expertise relate to the management of Mutual Agreement Procedures (MAPs) and audits of large MNEs, where he gained a specific expertise in dealing with transfer pricing and international tax issues. Before joining the Agency, he worked as a Transfer Pricing Adviser in the Tax Treaty and Transfer Pricing Unit of the OECD, as a senior research associate for the IBFD and practiced tax law in a major American law firm. He has given lectures at courses and workshops on transfer pricing and other technical assistance missions for the OECD, the Intra-European Organisation of Tax Administrations (IOTA) and the IFC of the World Bank. He is a member of the Sub-Committee Group in charge of the Draft of the Practical Manual on Transfer Pricing for Developing Countries. He was involved in the transfer pricing training courses addressed to the auditors and tax inspectors of the Italian Revenue Agency. He is also a member of the faculty of the International Tax Center of the University of Leiden (NL) and is the Course Coordinator of the Module Transfer Pricing Rules in International Taxation at the European Tax College of the University of Tilburg (NL) and Adjunct Professor in Fiscal Law at the Jonkoping International Business School (Sweden). He received his degree in Law and Economics from LUISS Rome University in 2003, an LLM in European and International Taxation from the European Tax College (Tilburg and Leuven) in 2005, and a PhD in Corporate Taxation from LUISS University of Rome in

4 Monika Laskowska is currently holding the position of Deputy Director in the Direct Tax Department of the Ministry of Finance in Poland. She acts as a Polish Competent Authority for APA Program as well as MAPs. Ms Laskowska has been a member of the Polish APA team since Previously, she was an auditor in Tax Audit Office for large businesses. She is also a delegate for Working Party 6 of the OECD s Fiscal Committee on transfer pricing and the EU Joint Transfer Pricing Forum, a working group of the European Commission. Raymond H.C. Luja, PhD, is a Professor of Comparative Tax Law and Vice Dean at the Faculty of Law at Maastricht University. He is also a member of the EU Tax Law Group at Loyens & Loeff N.V., Amsterdam, where he is a fiscal state aid specialist. Dominik Mączyński is an Associate Professor, Chair of Financial Law at the Faculty of Law and Administration at the Adam Mickiewicz University in Poznań. He is the author of a publication concerning international, European and Polish tax law. He is a judge in Provincial Administrative Court in Poznań. Anna Nykiel-Mateo works in the State Aid Policy and Scrutiny Unit at the Directorate General for Competition, European Commission. She previously served in the operational unit handling anti-trust matters in consumer goods, basic industries and manufacturing. Before joining the Commission in 2004, she worked as a teaching assistant at the University of Łódź, Poland. She has published and spoken on various issues of the EU competition law and lectures at the University of Łódź, Poland. She holds a PhD in public economic law (University of Łódź), a Master in European Community Law (LLM, College of Europe, Bruges, Belgium) and a Master s degree in Law (University of Łódź). She has a particular interest in the EU state aid law and, especially, in fiscal state aid issues. She is the author of Pomoc państwa a ogólne środki interwencji w europejskim prawie wspólnotowym (State Aid and General Measures in the EC Law), published by Wolters Kluwer, Warsaw H. Onno Ruding received his MA in Economics in 1964 and his PhD cum laude in Economics based on the thesis Towards an Integrated European Capital Market? in 1969, both at the Erasmus University, Rotterdam. He is Chairman of the Centre for European Policy Studies 312

5 (CEPS) in Brussels. He has served in various financial positions as an Executive Director of the IMF in Washington, DC, as Minister of Finance of the Netherlands in the years and as a director and vice chairman of Citicorp and Citibank in New York in the years He is also a director of Corning, Inc., BNG (Bank for the Netherlands Municipalities) and a member of the Pontifical Council for Justice and Peace. He served as a member of the De Larosière-Committee on financial supervision in the EU. He is Chairman of: the Board of the National Museum Palace Het Loo, Apeldoorn, the Netherlands, the Advisory Council of Plan Netherlands, Amsterdam, the Board of the Tuberculosis Vaccine Initiative Foundation (TBVI), Lelystad, the Netherlands, and a member of the Board of the International Union of Christian Business Executives (UNIAPAC), Brussels/Paris. Ryszard Sowiński is an Associate Professor, Chair of Financial Law at the Faculty of Law and Administration of the Adam Mickiewicz University in Poznań. He is an author of publications concerning tax law, tax evasion and avoidance, and strategic management in the public sector. He is a law firm strategy consultant. Frans Vanistendael studied law, philosophy and economics at KU Leuven (baccalaureus 1962, doctor iuris 1965), Chicago and Yale (LLM 1969). He was appointed as Professor of tax law, budgetary law and jurisprudence at KU Leuven ( ), Dean of the faculty ( ) and visiting professor in Bologna, Kansai (Osaka), Melbourne and Sydney, among other places. He has been a member of the Brussels bar ( ), Royal Commissioner of tax reform in Belgium (1987), member of the Ruding Committee on EU taxation (1992) and consultant of the OECD, the EU and the IMF. He was co-founder of the European Association of Tax Law Professors and the International Association of Law Schools and co-founder of the Jurisprudence Fiscale (1982), EC Tax Review (1992) and World Tax Journal (2009). He is currently Academic Chairman of the International Bureau of Fiscal Documentation (IBFD) and a member of the Permanent Scientific Committee of IFA. Mauritz von Einem is a PhD candidate at the Ludwig Maximilians University (Munich) and a research fellow at the Max Planck Institute for Tax Law and Public Finance in Munich, Department for Business 313

6 and Tax Law (Prof. Dr Dr h. c. Wolfgang Schön). His main areas of interest are international and European tax law, in particular taxation issues arising from the migration of intangible assets. He studied law and business administration in Germany (Göttingen) and Switzerland (Geneva). Adam Zalasiński is a Legal Officer in the Direct Tax Litigation Unit of the European Commission in Brussels and a member of the Executive Board of the Polish Branch of International Fiscal Association. He holds a PhD in Law from the Nicolas Copernicus University in Toruń (Poland) where he has been lecturing since His book on Non-discrimination in EU direct tax law was awarded a prize for the Best Tax Law Book in Poland in He has been publishing extensively on various aspects of the EU and international tax law and has written a few Polish National Reports for the congresses of the International Fiscal Association, Fédération Internationale pour le Droit Européen and the European Association of Tax Law Professors. He gives an advanced course on EU direct tax law at the MA in Taxation Programme offered by the Institute of Advance Legal Studies (University of London).