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Tuesday, July 19th

1:00 PM - 1:15 PM Welcome Remarks
Perry Urken, Economics Partners

1:15 PM - 2:45 PM The Legacy of the White Paper: The Good, The Bad, and The Unknown Slides

Peter Barnes, Caplin & Drysdale
Kevin Dolan, Shearman Sterling
Dan Frisch, 
Horst Frisch

Mike Patton, 
DLA Piper
Barbara RollinsonHorst Frisch

This panel will review the events that led to the commissioning of the White Paper, published in 1988, and its influence on the arm’s length standard as it exists today. The Moderator and Panelists were all at Treasury or the IRS in the 1980s and participated in the development of the White Paper. The panel will engage in a discussion on the contents and practical legacy of the White Paper, the evolution of the arm’s length standard, and how the White Paper led to the OECD’s BEPS initiatives. 

2:45 PM - 3:45 PM Transfer Pricing Implications of LIBOR's Demise Slides

David Farhat, Skadden         John Hill, EY
        Bram Isgur, Keystone Strategy
Hollie Mason,
       Stefanie PerrellaKroll

3:45 PM - 4:00 PM Coffee Break

4:00 PM - 5:15 PM TP Debate Slides
Both topics relate to the question of whether the outcome of a TP controversy can be expected
to be materially impacted based on whether it is governed by OECD TPG or Section 482

Panel: Mike McDonald, EY
Richard Slowinski, 
Alston & Bird
Sarah Stauner,

  Topic 1: Periodic Adjustments vs. HTVI

"Pro" Team: Russ Young, Baker McKenzie
"Con" Team: Loren Ponds, 
Miller Chevalier

  Topic 2: Control (language in 482 vs. OECD TPG)

"Pro" Team: Kartikeya Singh, PwC "Con" Team: Steve Wrappe, Grant Thorton

The NABE Debate Panel exhibits a faceoff between two teams of participants which debate certain identified transfer pricing considerations.  Both of the debate topics for this year’s panel are structured around the question of whether the outcome of a litigated TP controversy is likely to be materially impacted by the applicable governing regulations.  The first debate topic explores whether a TP controversy outcome is likely to be influenced based on whether the Section 482 Periodic Adjustment rules vs the OECD HTVI rules apply.  The second debate topic addresses the question of whether the outcome of a controversy involving a controlled license of IP may be influenced by whether the 482 or the OECD TPG language related to “control” of IP apply.

5:15 PM - 6:15 PM  Reception on George Washington Terrace (hotel lobby level)
Sponsored by Kroll
Remarks: Stefanie Perrella, Kroll

Wednesday, July 20th

8:00 AM - 8:30 AM Continental Breakfast

8:30 AM - 10:00 AM Expected Impacts of Amount A Slides

Chris Bello, U.S. Department of the Treasury         Nate CardenSkadden
Emmanuel Llineras, 
Alistair Pepper, 

10:00 AM - 10:30 AM Networking Break

10:30 AM - 12:00 PM Potential Impacts on MNC Transfer Prices from Developments Related to Climate Change Slides

Pat Breslin, Breslin Consulting
Jessie Coleman, 
Amparo Mercader,
PwC Jose Andres Romero, International Monetary Fund
Perry Urken, Economics Partners

This panel will explore key aspects of the rapidly evolving environmental and sustainability landscape including the role of the tax department in carbon tax and offset pricing, carbon border adjustments, SEC and reporting disclosure requirements, and investors’ focus on ESG issues. This panel will address the need for companies to assess risks in this changing environment. We will discuss ESG baseline measurements and the SEC disclosure requirements as well as the increasing transparency requirements around the overall tax contributions of multinational groups. We will also discuss how these may impact transfer pricing models which assign standard cost plus-based returns to MNC affiliates that make valuable sustainability contributions.  

12:00 PM - 1:15 PM Lunch / Keynote

Lee Corrick, Technical Advisor, International Taxation, African Tax Administration Forum (presenting virtually) Slides

1:15 - 1:30 PM Break

1:30 PM - 3:15 PM TP Challenge: Design an Unspecified Transfer Pricing Method that is Likely to be Accepted by an IRS Agent 

Panel:  Andrew O'Brien-PennyBaker McKenzie
                      Kevin Otero, Covington

Michael Scanlan, 
Economics Partners

Team 1
:  Kroll Slides
Team 2: TP Analytics / Mantegani Tax PLLC Slides
Team 3:  Texas A&M / NERA / Johnson & Johnson Slides Team 4:  Keystone Strategy Slides

The NABE TP Challenge panel features teams of transfer pricing professionals who prepare and present their innovative ideas on a given topic.  This year, teams will present the merits of a selected Unspecified Method to an expert panel. These Unspecified Methods may include analyses rooted in behavioral economics, alternative valuation methods, a “skin in the game” method, and the allocation of profits based on managerial KPIs.  After the proposals are presented, a group of experienced moderators will lead follow-up discussion with each team of presenters.

3:15 PM - 3:35 PM Networking Break

3:35 PM - 4:00 PM NABE Transfer Pricing Award Ceremony

4:00 PM - 5:30 PM To 'B' or Not to 'B' -- That Is the Question Slides

Louise Keegan, PwC          Donna McComber, EY
Bill Morgan, 
U.S. Department of the Treasury
Jesse Rosenthal, 
Warner Bros. Discovery
Robert Stack, Deloitte

5:30 PM - 6:45 PM  Reception on George Washington Terrace (hotel lobby level)
Sponsored by Economics Partners
Remarks: Brian Vincent, Economics Partners

Thursday, July 21st

8:30 AM - 9:00 AM Continental Breakfast

9:00 AM - 10:30 AM Discussion of Economic Principles Behind the Economic Substance, Periodic Adjustment, and Best Method Rules Slides

  Clark ArmitageCaplin & Drysdale
Kate Kerrigan, 
U.S. Internal Revenue Service
Tom Linguanti, 
Morgan Lewis
       Vlad Starkov, NERA
       Terri Ziacik, Microsoft

10:30 AM - 11:00 AM Coffee Break

11:00 AM - 12:30 PM Is Amount A a Slippery Slope Towards Full Formulary Apportionment? Slides

  Jenny Austin, Mayer Brown
        Erica Busch, Johnson & Johnson
        Philippe Penelle, Kroll

Sebastien Rheault, 
Barsalou Lawson Rheault
        Kartikeya Singh, PwC

12:30 PM - 2:00 PM Lunch / Keynote

  Itai Grinberg, Deputy Assistant Secretary (Multilateral Negotiations), U.S. Department of the Treasury

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Register Now

In-Person Registration Rates

  • NABE Member: $935
  • Government Employee** (IRS / Treasury): $935
  • Non-Member (includes Membership Dues): $1,085

Register now

**Government registrations made without a .gov email address will be verified separately. 

Virtual Registration*

  • NABE Member: $835
  • Government Employee** (IRS / Treasury): $835
  • Non-Member (includes Membership Dues): $985

Register now

*Virtual registration includes access to all sessions except the luncheon sessions.
**Government registrations made without a .gov email address will be verified separately. 

Questions? Contact us at [email protected].