VIIList of Editors and Authors

Editors

Prof. Dr. DDr. h.c. Michael Lang

Prof. Dr. DDr. h.c. Michael Lang is Head of the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) and academic director of both the LL.M Program in International Tax Law and the Doctoral Program in International Business Taxation (DIBT) of this university. He is president of the Austrian Branch of the International Fiscal Association (IFA) and has been a visiting professor at Georgetown University, New York University, Sorbonne, Bocconi, Peking University (PKU), University of New South Wales (Sydney), and at other universities.

Dr. Raffaele Petruzzi, LL.M.

Dr. Raffaele Petruzzi, LL.M. is the Managing Director of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business) and an international tax advisor specializing in international tax and transfer pricing at Baker McKenzie.

Raffaele has gained extensive experience in dealing with topics related to international tax and transfer pricing for many years, both from a professional and an academic perspective. He is a frequent speaker in international conferences and lecturer of numerous courses all over the world, as well as author of many publications. Finally, amongst others, he is a member of the United Nations Subcommittee on Transfer Pricing, of the International Fiscal Association (IFA), and of Transfer Pricing Economists for Development (TPED). Raffaele holds a Ph.D. in International Business Taxation at WU, an LL.M. in International Tax Law at WU, and an M.Sc. in Business Administration and Law at Bocconi University.

Authors

Marcelo Henrique Barbosa Moura, LL.M.

Marcelo Henrique Barbosa Moura, LL.M. received his law degree from the University of São Paulo in Brazil and a LL.M. from the Ludwig-Maximilians-Universität München in Germany. He is a Teaching and Research Associate at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business) and a team member of the WU Transfer Pricing Center. He is pursuing a doctoral degree in Business Law from WU. Previously, he worked as international tax consultant in Brazil and Germany.

Bernardo Danesi

Bernardo Danesi is a Consultant in NERA’s Global Transfer Pricing, Intellectual Property, and Valuation Practices, based in London. Bernardo has advised multiVIIInational companies in the context of their intra-group cross-border transactions, assisting them in the implementation of optimal pricing policies. He has also been involved in a wide range of transfer pricing cases related to the financial services industry, including fund fee pricing, intercompany financing, and guarantee fee pricing. Bernardo’s experience also includes his contribution to the delineation of value chain analyses for clients in a variety of sectors, including shipping and logistics, financial services, eyewear, and art auction houses as well as the number of disputes he has participated in regarding state aid claims and tax settlements.

George Galumov

George Galumov is a Director within the Deloitte Transfer Pricing team in Geneva. George joined Deloitte in 2008 and has a broad range of transfer pricing experience covering tax and transfer pricing aspects of various intra-group transactions, including business model and transaction flow design, M&A activity, as well as more mainstream transfer pricing documentation and planning engagements. George has worked with a number of leading multinational corporations including FTSE 100 companies, financial services institutions and private equity owned businesses. He holds a M.Sc. in Energy Trade and Finance from Cass Business School and is a holder of the Chartered Financial Analyst (CFA) designation. George specializes in complex financial transactions and tax authority negotiation in relation to intra-group financing transactions, cash pooling and thin capitalization.

Diana Kabir

Diana Kabir is a Consultant in NERA’s Global Transfer Pricing Practice. Diana specializes in providing functional and economic analysis to multinational clients, with a focus on the financial services sector and the application of the OECD TP Guidelines. Her experience encompasses a variety of industries, including financial services, agriculture, pharmaceutical, E-commerce and energy. Diana has also provided planning and documentation support for large multinational companies, given guidance to clients contemplating a bilateral APA in Australia after a restructuring, supported in determining and documenting arm’s length remuneration and interest rates and has executed valuation exercises for multinational enterprises. Her experience allows her to work with clients to create bespoke economic solutions to their problems and ensures all her supporting analysis and documentation meets the local filing regulations.

Shyam Sundar Manivannan

Shyam Sundar Manivannan is a Manager in the Transfer Pricing Team at PwC Netherlands. He has worked in transfer pricing for almost 10 years, both in India and in the Netherlands. He specializes in financial transactions transfer pricing and focuses on clients operating in the financial services industry.

IXOmar Moerer

Omar Moerer is a Partner in the Dutch Transfer Pricing Team of Deloitte, leading the Financial Services and Financial Transactions practice group. He has 15 years of experience in multi-jurisdictional transfer pricing both in an international law-firm and big 4 environment, including leading technical planning, design, controversy, litigation, exit analyses, transfer pricing technology initiatives and compliance projects with high profile clients, with a focus on the financial services industry.

Lennaert Mosk

Lennaert Mosk is a Manager with the Transfer Pricing Team of Meijburg & Co in Rotterdam and member of KPMG’s Global Transfer Pricing Services. He has around 8 years of experience in the field of transfer pricing and advising multinationals on a variety of transfer pricing topics, such as transfer pricing documentation, due diligence before acquisitions or reorganizations, design and implementation of transfer pricing policies, financial transactions and business and intangible valuations for tax purposes. Even though Lennaert assists on a variety of transfer pricing topics, he has a strong focus on intercompany financing transactions and valuations. He has experience with discussions with tax authorities as a result of tax audits and he also has experience with obtaining APAs and tax rulings.

Amanda Pletz

Amanda Pletz is an Associate Director in NERA’s Global Transfer Pricing Practice. She specializes in cross-border related-party transactional pricing and asset valuation issues with experience across a plethora of sectors. In the financial services sector, she has executed transfer pricing and valuation studies in private banking, asset management, private equity (including venture capital funds), real estate, insurance, trading, retail banking, fintech, and many others. In financing, Amanda has advised on intercompany capital structure issues; cash pooling; pricing of loans; hybrid instruments; guarantees; captive insurance arrangements; leasing, and loan, company, and other asset valuations. In litigation, she has been involved in cases considering intercompany guarantees, retrospective banking business valuations, financing arrangements, and trade analyses. She has also been involved in dispute cases involving state aid and has provided economic analysis for international arbitration. Amanda has also provided expert opinion reports in relation to tax audits globally and has assisted clients with economic analysis for advanced pricing agreements with local authorities across Europe. Amanda also lectured on economics and banking at the University of Pretoria and on Microeconomics at the London School of Hygiene and Tropical Medicine. Amanda holds a Master’s, an Honours, and a Bachelor’s degree in economics from the University of Pretoria.

XFlor Snel

Flor Snel is a Consultant with the Transfer Pricing Team of Meijburg & Co in Amsterdam and member of KPMG’s Global Transfer Pricing Services. He has around 6 years of experience in the field of transfer pricing and advising multinationals on a variety of transfer pricing topics such as transfer pricing documentation, due diligence before acquisitions or reorganizations, design and implementation of transfer pricing policies, financial transactions and business and intangible valuations for tax purposes. Even though Flor assists on a variety of transfer pricing topics, he has a strong focus on intercompany financing transactions and valuations. He has experience with discussions with tax authorities as a result of tax audits and he also has experience with obtaining APAs and tax rulings.