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«Mr. Nasser Mohammed Al Khalifa is Assistant Director for Operations of Public Revenue and Tax at the Ministry of Finance of Qatar. He is also ...»

The United Nations Committee of Experts

on International Cooperation in Tax Matters

Mr. Nasser Mohammed Al Khalifa is Assistant Director for Operations of Public Revenue and

Tax at the Ministry of Finance of Qatar. He is also Vice-Chairman of Qatar’s Tax Treaty

Committee and Team Leader for VAT, Qatar. He holds a Bachelor’s Degree in Management and

Economics Accounting from the University of Qatar.

Ms. Bernadette May Evelyn Butler is Legal Advisor in the Ministry of

Finance of the Bahamas where she is responsible for the negotiations on tax information exchange agreements. During 2000-2011, she was Legal Officer in the International Section dealing with Mutual Assistance and Treaty Negotiations. In 2002, she was appointed Legal Advisor to the Bahamas Trade Commission. From 1997 to 2000, Ms. Butler was a Legal Officer in the Criminal Section appearing on behalf of the Crown before the Court of Appeal, the Supreme Court, the Magistrate’s Court, and the Coroner’s Court. Ms. Butler holds a Master of Law Degree in “Law in Development” from the University of Warwick, UK.

Mr. Andrew Dawson has been the Head of the Tax Treaty Team at Her Majesty’s Revenue and Customs of the United Kingdom since 2001. In that capacity Mr. Dawson is the lead negotiator for the UK tax treaties. He is also Chair of the OECD working party on the OECD Model Tax Treaty (Working Party 1). Prior to his current position, Mr. Dawson was First Secretary in Charge of Economic Affairs at the British Embassy in Washington D.C. (1997-2001). Other positions include Head of Direct Tax Branch, Tax Policy Team, Her Majesty’s Treasury (1995-1997), and Policy Advisor, UK Inland Revenue (1990-1995). Mr. Dawson has served on the Committee before.

Mr. Johan Cornelius de la Rey has been with the South African Revenue Service (SARS) since 1989 in the Legal and Policy Division. He has worked on major legislation including residence based taxation, introduction of capital gain tax, and taxation of financial services, as well as taxation of oil and gas companies. Prior to joining the SARS, Mr. de la Rey worked in the private sector as an auditor. Mr. de la Rey holds a Bachelor Degree in Accounting, University of Pretoria, and an Advanced Taxation Certificate, University of South Africa.

Mr. El Hadji Ibrahima Diop is currently Director of Legislation and Litigation Studies, Ministry of Econo

–  –  –

Ms. Kim S. Jacinto-Henares is Commissioner of the Bureau of Internal Revenue of the Republic of the Philippines. She is the Head of the Philippine’s tax treaty negotiating team and is the Competent Authority for exchange of information and tax treaty matters. Ms. Jacinto-Henares served as Senior Private Sector Development Specialist, World Bank Group;

International Development and Legal Consultant to various groups and projects; Managing Director-Head, Compliance Services, Verisant, Incorporated; Deputy Commissioner, Bureau of Internal Revenue; Alternate for the Secretary of Department of Trade and Industry of the Investment Coordinating Committee, National Power Corporation, Power Sector Assets & Liabilities Management Corporation and Cagayan Economic Zone Authority; and Governor, Board of Investments. She holds a Bachelor’s Degree in Law, Ateneo de Manila University; Master of Laws major in International and Comparative Law, Georgetown University; and Fulfillment of the Requirement of the Joint Accreditation Committee from the University of New Brunswick, McGill University, and the University of Toronto, Canada.

–  –  –

Mr. Stig B. Sollund is Director-General, Deputy Head of the Tax Law Department, Ministry of Finance, Norway. His previous positions include Partner, Bugge, Arentz-Hansen Law Firm, Oslo; Director-General, and Head, Business and Energy Tax Section, Tax Law Department, Ministry of Finance; Partner, Arntzen & Underland, Law Firm, Oslo; Director General, Tax Law Section and Petroleum Department, Ministry of Finance; Deputy Judge, Lyngdal District Court; and Legal Counsellor, Social Security Department, Ministry of Social Affairs. Mr. Sollund holds a Law degree, University of Oslo. He is Chairman, International Fiscal Association, Norwegian Branch, and Editor, Norwegian Tax Journal “Skatterett”. He was a member of the Committee during the last term.

Ms. Xiaoyue Wang is Director of the Anti-avoidance Division of the International Taxation Department, State Administration of Taxation (SAT) of the People’s Republic of China. Ms. Wang has been working with the International Taxation Division since 1993. From 1994 to 2003, she served in the Tax Treaty Division on the negotiation and implementation of over 40 Double Taxation Agreements. Since 2003, Ms. Wang has served in the Anti-avoidance Division where she has been leading China’s anti-avoidance policy making, administration and MAP negotiations, including transfer pricing investigations and adjustments, advance pricing agreements (APA), cost sharing agreements (CSA), controlled foreign corporations (CFC), thin capitalization and general anti-avoidance rules (GAAR). Ms. Wang is an Executive Committee member of the International Fiscal Association (IFA). She contributed actively to the work of the United Nations Tax Committee’s Subcommittee on Transfer Pricing including in the drafting of parts of the United Nations Practical Manual on Transfer Pricing for developing countries. She also served as a coaching expert for OECD workshops on transfer pricing. Ms. Wang holds a PhD in Economics from the Renmin University of China; LLM in Taxation, Golden Gate University, USA; Master in Economics, Financial Institute of the Ministry of Finance of China; Bachelor in Statistics, Renmin University of China.

Ms. Ingela Willfors has been Head of the International Tax Department at the Ministry of Finance of Sweden since 2002. She deals with tax treaty policy negotiations, and implementation, negotiations on information exchange, transfer pricing legislation, and acts as competent authority in mutual agreement procedures. Ms. Willfors has been working on international tax cooperation issues for the last 20 years. Her previous positions include Deputy Director, International Tax Department (1997-2002), Legal Advisor, International Tax Department (1991and Assistant and Deputy Judge at the Administrative Court of Appeals (1988-1992). Ms.

Willfors holds a Master of Laws Degree, University of Stockholm and a Degree in International Tax Law, University of Stockholm.

Mr. Ulvi Yusifov has been Head of International the Treaties Division, International Relations Department, the Ministry of Taxes of Azerbaijan since 2009. From 2003 to 2009, Mr. Yusifov worked in the same Division at various and gradual levels of responsibility including Senior State Tax Inspector and Chief State Tax Inspector of the International Treaties Division. He has taken part in more than 60 rounds of treaty negotiations.

Mr. Yusifov holds a Bachelor Degree in Finance and Credit and a Master Degree in Taxation from the Azerbaijan State Economic University.

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