U.S. businesses rely on sound international tax policies
to facilitate trade and investment. Many of these policies are developed and
coordinated in the OECD Committee on Fiscal Affairs (CFA). The Business and Industry Advisory Committee
(BIAC) to the OECD is the channel through which business works to build and
communicate international business consensus on key taxation issues to the
CFA. USCIB also works through established relationships with the U.S.
Treasury Department, Internal Revenue Service, and Congress to eliminate
obstacles to international trade and investment in domestic tax legislation.
Enhance the competitiveness of U.S.
business by promoting sound, appropriate, and consistent international tax
policy at home and abroad; eliminate obstacles to international trade and investment in U.S. tax
legislation and regulations; prevent and eliminate government policies and
practices that result in double taxation.
Vice President, Worldwide Tax
Vice Chair / Past Chair
International Tax Counsel & Director, European Tax Policy
President and International Tax Counsel
682-7376 or firstname.lastname@example.org
Coordinator and Office Manager, Washington
682-7465 or email@example.com
and Administrative Developments Subcommittee
Group on Consumption Taxes
Group on Environment and Energy Taxes
Group on Financial Services Issues
Group on Permanent Establishment Issues
leadership and business perspective in shaping policy working through BIAC on
key OECD projects, including: transfer
pricing guidelines for intangibles; transfer pricing simplification and safe
harbors; TRACE (Treaty Relief and Compliance Enhancement); rules and
procedures to resolve international taxation conflicts and double taxation
disputes; application of consumption taxes on services and intangibles
through international VAT/GST Guidelines; the Forum on Tax Administration’s
study of tax intermediaries; the OECD’s current plan for enlargement and
expansion; and, the OECD’s role in responding to the international financial
submit comments to OECD on transfer pricing issues on intangibles and
simplification and safe harbors on behalf of U.S. business, as well as
participate in formulation of BIAC comments.
Engage with the
UN to ensure strong business input into the UN’s Practical Manual on Transfer
Pricing with Developing Countries.
Engage with the
UN to ensure the work of the UN’s Committee of Tax Experts appropriately
reflects business concerns.
Signed on to a trade association letter
on February 20, 2013 expressing concerns about the rapidly evolving policy
views of the Indian Competent Authority and other Indian Revenue
authorities. A response from the Indian
Government was received on April 18, 2013.
Through BIAC, submitted comments on the OECD’s
Revised Discussion Draft on Permanent Establishments.
Through BIAC, submitted comments on the OECD's Revised
Discussion Draft on Tax Treaty Issues Related to Emissions Permits and
Through BIAC, submitted comments on the OECD’s Revised Discussion Drafton the Meaning of “Beneficial
Owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention.
a USCIB letter to the UN’s
Michael Lennard in response to the release on October 2, 2012, of a new draft
of the UN Transfer Pricing Manual.
USCIB Comments on the OECD
Draft Commentary on International VAT Neutrality Guidelines.
USCIB Comments on OECD
Discussion Draft on Intangibles.
USCIB Comments concerning
the revisions to the safe harbor provisions of Chapter IV of the Transfer
Pricing Guidelines and the draft memoranda of understanding.
USCIB Comments on the draft
guidelines implementing the General Anti-Avoidance Rules (GAAR).
USCIB Comments on the
Transfer Pricing Needs Assessment Tool to the OECD.
meeting with Treasury officials on provisions of the proposed Indian Finance
Bill. Submitted background paper attached.
on to a trade association letter
expressing deep concerns about many of the tax provisions proposed in the
Indian Finance Bill 2012.
BIAC drafting efforts on a letter to the OECD's Pascal
Saint-Amans regarding FATCA and the need for business input and broader
government involvement in the intergovernmental approach envisioned by the
Joint Statement issued by the United States, France, Germany, Italy, Spain,
and the United Kingdom on February 8. The OECD responded with the
USCIB Comments on the public
discussion draft related to the Interpretation and Application of Article 5
(Permanent Establishment) of the OECD Model Tax Convention.
USCIB Comments the UN
Transfer Pricing Manual to the UN Tax Committee.
USCIB comments on the
Transfer Pricing of Intangible Property to Working Party 6 and
participated in OECD business consultation on these issues.
BIAC drafting efforts on comments on tax treaty
treatment of emission trading permits.
BIAC drafting efforts on comments on definition of
beneficial owner under the OECD Model Income Tax Convention.
BIAC drafting efforts on comments on administrative
aspects of transfer pricing.
USCIB comment letter to the
UN concerning taxation by developing countries of multinational enterprises.
managed the 2011 OECD International Tax
Conference in Washington, D.C. on June 6 -7, 2011.
Submitted USCIB Comments on the Tax
Section of the Proposed OECD Guidelines for Multinational Enterprises.