This document lists Philippe G. Penelle's publications, speaking engagements, and contributions to transfer pricing guidelines from 2012 to 2015. It includes 14 recent publications in academic journals and reports on topics related to transfer pricing. It also lists 10 upcoming or past speaking engagements at transfer pricing conferences between 2015 and 2013. Finally, it notes that Penelle was the primary drafter of two sets of comments submitted by Deloitte to the OECD on revisions to transfer pricing guidelines.
Global-Tax-Weekly_March 26_Penelle_Hard to Value Intangibles and BEPS
PP Bibliography
1. PHILIPPE G. PENLLE, Ph.D.
RECENT PUBLICATIONS AND EXTERNAL SPEAKING ENGAGEMENTS
FORTHCOMING PUBLICATIONS
1. Philippe G. Penelle, “The Pricing of Collars”, Forthcoming 2015, TBD.
2. Philippe G. Penelle, “Sharing Costs at Cost or at Value? The Economics of Cost
Contribution Arrangements”, Forthcoming Publication Date Pending, 2015,
Bloomberg BNA Transfer Pricing Report.
3. Timothy Moore and Philippe G. Penelle, “On the Valuation Horizon in the Application
ofthe IncomeMethod”, ForthcomingPublication DatePending, 2015,BloombergBNA
Transfer Pricing Report.
4. Marco Fiaccadori, Joseph L. Tobin and Philippe G. Penelle, “The Seemingly Strange
Case of the Negative PCT when Cost Sharing under the Income Method”, Forthcoming
Publication Date Pending, 2015, Bloomberg BNA Transfer Pricing Report.
RECENT PUBLICATIONS (2012-2015)
5. Philippe G. Penelle, “Potential Unexpected Results in the Application of the Income
Method”, Bloomberg BNA Tax Management Memorandum, Vol. 56 No. 10, May 18,
2015.
6. Betty Fernandez and Philippe Penelle, “Deloitte Delivers Comments on Identification
and Importance of Risks at OECD Public Consultation”, Arm’s Length Standard, April
2015-May 2015.
7. Philippe G. Penelle, “On Intangibles, Hard To ValueIntangibles, AndBEPS”, GlobalTax
Weekly, Wolters Kluwer, Issue 124, March 26, 2015.
8. Philippe G. Penelle, “The Economics of Business Restructuring and Exit Charges”,
Bloomberg BNA Transfer Pricing Report, Vol. 23 No. 3, May 29, 2014.
9. Marco Fiaccadori, Arindam Mitra and Philippe G. Penelle, “The Venture Valuation
Model and Cost Sharing CWI Rules”, International Tax Review, Intangibles (2nd.
Edition), 2014.
10. Marco Fiaccadori and Philippe G. Penelle, “The Nonequivalence of Cost Sharing and
Licensing Arrangements”, Bloomberg BNA Transfer Pricing Report, Vol. 21 No. 23,
April 4, 2013.
11. Philippe G. Penelle and Lawrence Shanda, “IP Valuation, Payment Form, and Discount
Rates”, International Tax Review, Intangibles (1st. Edition), Tax Reference Library No.
76, 2013.
12. Philippe G. Penelle, “Selecting Discount Rates in the Application of the Income
Method”, Arm’s Length Standard, December 2012-January 2013.
13. Philippe G. Penelle, “The Mathematics of Cost Sharing Under the Income Method”,
Bloomberg BNA Transfer Pricing Report, Vol. 21 No. 13, November 1, 2012.
14. Philippe G. Penelle, “The 2011 IRS Cost Sharing Regulations Examined: An Argument
For Focusing on the Intangible Development Costs Discount Rate”, Bloomberg BNA
Transfer Pricing Report, Vol. 21 No. 11, October 4, 2012.
UPCOMING EXTERNAL CONFERENCES AND SPEAKING ENGAGEMENTS
1. Philippe G. Penelle (Deloitte), Joseph Andrus (Former TP Head OECD), Mike
McDonald (U.S. Treasury), Maria Jose Garde (Ministry of Finance and Public
Administration, Spain), Ian Brimicombe (AstraZeneca), Bill Sample (Microsoft),
2. Rocco Femia (Miller & Chevalier), “Transfer Pricing in Line with Value Creation: The
Full Picture”, The 2015 OECD Tax Conference: OECD-U.S. Business Dialogue on
International Tax, The Four Seasons Hotel, Washington, D.C., July 10-11, 2015.
2. Philippe G. Penelle (Deloitte) Rocco Femia (Miller & Chevalier), Kenneth Wood
(Internal Revenue Service), Mike Denning (Ernst & Young), Kathryn O’Brien (PwC),
“Evolution of the “Commensurate with Income” standard and its influence on other
special measures”, NABE Transfer Pricing Symposium, Washington, D.C., July 21-July
23, 2015.
3. Philippe G. Penelle (Deloitte), “Challenge: Designing the Perfect Profit Split”, Judged
by: Peter Griffin (Ernst & Young), moderator, Mark Bronson (Duff & Phelps), Rob
Culbertson (Covington & Burling), Dave Varley (Internal Revenue Service)., NABE
Transfer Pricing Symposium, Washington, D.C., July 21-July 23, 2015.
RECENT EXTERNAL CONFERENCES AND SPEAKING ENGAGEMENTS (2013-2015)
4. Philippe G. Penelle (Deloitte), Brad Rolph (Grant Thornton Canada), Kevin Kiyan
(Ernst & Young), Mike Heimert (Duff & Phelps), “Risk Shifting Considerations:
Economic Viewpoints”, 3rd Annual Transfer Pricing Symposium, University of San
Diego, San Diego, California, April 23-April 24, 2015.
5. Philippe G. Penelle (Deloitte), Marc Levey (Baker & McKenzie), Paul Dau (McDermott
Will & Emery), J. Clark Armitage (Caplin & Drysdale), “Current Transfer Pricing
Litigation: A Presentation”, 3rd Annual Transfer Pricing Symposium, University of San
Diego, San Diego, California, April 23-April 24, 2015.
6. Philippe G. Penelle, “The Identification and Importance of Risks”, OECD BEPS Public
Consultation, March 19th, 2015, OECD, Paris, France.
7. Philippe G. Penelle (Deloitte), Steven M. Berthene (Internal Revenue Service), Jeff
Bethard (Allergan), Brian Cromwell (Ernst & Young), Tim Reichert (Economics
Partners), “Applications of Options Pricing”, NABE Transfer Pricing Symposium,
Washington, D.C., July 22-July 24, 2014.
8. Philippe G. Penelle (Deloitte), “Quantification of Risks Challenge”, Judged by: Garry
Stone (PwC), Roger Grabowski (Duff & Phelps), Andrew Hickman (OECD), Harlow
Higginbotham (NERA Economic Consulting), and Michelle Levac (Canada Revenue
Agency), NABE Transfer Pricing Symposium, Washington, D.C., July 22-July 24, 2014.
9. Philippe G. Penelle (Deloitte), Clark Chandler (KMPG), Mike Heimert (Duff & Phelps),
“Is Fair Value Arm’s Length? Reconciling Financial Reporting and Transfer Pricing
Standards”, NABE Transfer Pricing Symposium, Arlington, Virginia, July 30-August 1,
2013.
10. Philippe G. Penelle (Deloitte), “Discount Rate Challenge”, Judged by: John Magee
(Bingham McCutchen), Tony Barbera (Charles River Associates), Roger Grabowski
(Duff& Phelps), Michelle Levac,(Canada RevenueAgency), AndrewParsons(Internal
Revenue Service), NABE Transfer Pricing Symposium, Arlington, Virginia, July 30-
August 1, 2013.
CONTRIBUTED BOOK CHAPTERS
1. Philippe G. Penelle, “Inflation and Transfer Pricing”, Chapter 29 of the “Transfer
Pricing Handbook”, Edited by Robert Feinschreiber, New York: J. Wiley & Sons, 2001.
COMMENTS DRAFTED ON BEHALF OF DELOITTE
3. 1. Philippe G. Penelle (primary drafter), Alan Shapiro and Joseph L. Tobin, “Deloitte
Comments on Revisions to Chapter VIII of the OECD Transfer Pricing Guidelines on
Cost Contribution Arrangements”, Submitted to the OECD May 2015.
2. Philippe G. Penelle (primary drafter), Alan Shapiro and Joseph L. Tobin, “Deloitte
Comments on Revisions to Chapter I of the OECD Transfer Pricing Guidelines on Risk
and Recharacterization (including Special Measures)”, Submitted to the OECD
February 2015.