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Current Issues in International Taxation: The OECD's Role Presentation: Pascal Saint-Amans OECD Centre for Tax Policy and Administration Mary Bennett OECD Centre for Tax Policy and Administration Moderator Edward Kleinbard Joint Committee on Taxation

Event Description:

Mary Bennett and Pascal Saint-Amans will provide an update on recent OECD work in the field of tax treaty and transfer pricing, as well as recent developments on the harmful tax practices project. A revised version of the OECD model tax convention, which will comprise a new provision on dispute resolutions and added commentary on non discrimination, is due to be published later this year. The revision of the OECD guidelines on transfer pricing, as well as a clarification of the tax treatment of cross border business restructuring, are major items on the current work program. Pascal also will further describe how the “Liechtenstein scandal” will impact the OECD work for improving effective exchange of information and transparency.

Biographies:

Pascal Saint-Amans joined the Centre for Tax Policy & Administration as Head of the International Co-operation and Tax Competition Division on 26 September 2007. A French national, Pascal Saint-Amans has pursued his career to date within the ‘Direction Générale des Impôts’ (DGI) of the Ministry of Finance in Paris.  He graduated from the National School of Administration  (ENA) in 1996 and has held various positions within the DGI: he was in charge of  following the EU work on direct taxes, responsible for legislation on wealth tax and mergers and spin offs. He was also in charge of tax treaty negotiations and  mutual agreement procedures.  In this capacity, he participated as the delegate for France in Working Party No. 1 of the Committee on Fiscal Affairs before being elected Chair of WP1 in 2005.  He was also member of the UN Group of experts on international tax co-operation, and a  “rapporteur” in 2006.  His latest position was Deputy Director in charge of litigation at the DGI. Mr. Saint-Amans also served as Financial Director of the Energy Regulation Committee between 1999 and 2002 and was responsible for the setting up of electricity tariffs. Having initially graduated in history, Mr. Saint-Amans also received a degree from the Institut d’études politiques of Paris.

Mary Bennett joined the OECD’s Centre for Tax Policy & Administration in Paris in 2005 as Head of the Tax Treaty, Transfer Pricing & Financial Transactions Division.  Previously, she was a partner in the Washington, DC office of Baker & McKenzie LLP, where she specialized in international tax from 1990 to 2005.  Between 1985 and 1990, she was the Deputy International Tax Counsel at the U.S. Treasury.  Before joining Treasury, she practiced international tax law with private firms in London and Boston.  Ms. Bennett taught Advanced International Tax at Georgetown University (2001-2004) and was the 2005 Tillinghast Lecturer on International Taxation at NYU Law School.  She holds an A.B. from Radcliffe College (1976), a J.D. from Columbia Law School (1979), and an LL.M. in Taxation from Boston University (1985). 

Edward Kleinbard is Chief of Staff of the Joint Committee on Taxation. Mr. Kleinbard regularly publishes on tax matters and received a 2006 Burton Award for Legal Writing for his article on the Business Enterprise Income Tax, and he is widely recognized as one of the elite tax lawyers in the United States. Mr. Kleinbard joined Cleary Gotlieb in 1977 and became a partner in 1984. His practice focused on federal income tax matters, including taxation of new financial products, financial institutions and international mergers and acquisitions. He received a J.D. degree in 1976 from Yale Law School, where he was an articles editor of the Law Journal.  He received an M.A. degree and an undergraduate degree from Brown University in 1973. Mr. Kleinbard also regularly lectures at New York University, Practicing Law Institute and similar conferences.