For best experience please turn on javascript and use a modern browser!
You are using a browser that is no longer supported by Microsoft. Please upgrade your browser. The site may not present itself correctly if you continue browsing.

Research & Publications

Amsterdam Centre for Transfer Pricing and Income Allocation

Transfer pricing regulations have become increasingly important with the global economy's expansion and the rise of multinational companies. These regulations are crucial for governments to collect corporate income tax effectively and prevent tax avoidance.

In addition to transfer pricing, the allocation of international taxable revenue involves broader challenges and opportunities for research. For example, the OECD Pillar Two solution, agreed upon in 2023, aims to ensure that multinational enterprises pay a minimum level of tax globally, addressing tax avoidance and promoting equitable tax distribution among countries.

However, research and education in transfer pricing and income allocation are limited to a few academic institutions. The 'Amsterdam Center for Transfer Pricing and Income Allocation' seeks to address this educational and research gap in these vital areas.

Publications within the ACTP project (TP & Income Allocation)
Tax research webinar series (with recordings)
  • Navigating Transfer Pricing and Permanent Establishments (October-December 2023)
  • Transfer Pricing Aspects of Intangibles Assets (April-June 2023)

    From Cost Contribution Agreements to DEMPE, 12 April 2023
    🔸  Speakers: Prof. Scott Wilkie and Andrew Hickman 🔸Session chair: Rutger Hafkenscheid

    Valuation of intangibles (incl. HTVI) in transfer pricing practice (YouTube), 11 May 2023 
    🔸  Speakers: Dr. Kerim Keser and Sebastian Frankenberg🔸Session chairs: Rezan Okten and Dr. Svitlana Buriak

    DEMPE v. Contractual agreements in transfer pricing of IP after BEPS (YouTube), 14 June 2023
    🔸  Speakers: Michael McDonald and Dr. Marta Pankiv🔸Session chair:  Dr. Svitlana Buriak and Rutger Hafkenscheid

  • Allocation of Risks in Transfer Pricing (September-December 2022)

    On the Apparent Widespread Misapplication (Misadoption?) of the OECD Transfer Pricing Guidelines, 29 September 2023
    🔸  Speakers: Manuel de los Santos, Richard Collier and Isabel Verlinden 🔸Session chair: Dr. Svitlana Buriak and Rezan Okten

     If not the OECD Guidelines, what is the right approach to the allocations of risks? (Youtube), 19 October 2022
    🔸  Speakers: Romero Tavares and Charles E. A. Lincoln🔸Session chairs: Dr. Svitlana Buriak and Rutger Hafkenscheid

    Risk allocation from an economist perspective: Economic Valuation Techniques (YouTube), 5 December 2022
    🔸  Speakers: Emmanuel Llinares and Rutger Hafkenscheid🔸Session chair:  Dr. Svitlana Buriak and Rezan Okten