International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Global Tax 50 2015: Marlies de Ruiter

Head of division, Tax Treaty, Transfer Pricing and Financial Transactions, OECD CTPA

Marlies de Ruiter

Marlies de Ruiter was also in the Global Tax 50 2013

Like many in this year's Global Tax 50, Marlies de Ruiter has been nominated for her involvement in bringing the OECD's BEPS process to its conclusion in 2015. As part of the OECD's tax treaty, transfer pricing and financial transactions division, de Ruiter had a key role in forming the final reports.

It was her work on Actions 8-10 on transfer pricing, though, that she chose to highlight as an area in which she is particularly proud of what has been achieved.

"If you look at what we did in TP, we went to the core of the TP guidelines and really looked at what we prized, and how we delineate the transaction. Also, what is risk and how do we allocate it? And that took some hard thinking and very conceptual thinking in the working party and within the secretariat. That was, I think, a very intense discussion with a very good result," de Ruiter told TPWeek's Joelle Jefferis.

Now moving into the implementation phase of BEPS, de Ruiter and her team are focusing on transforming the BEPS reports on transfer pricing and tax treaties into toolkits for countries, to ease implementation.

"That is a very interesting exercise because it's something that the OECD hasn't done before, developing implementation guidance. Second of all it will show the full potential of what we developed in the BEPS guidance on transfer pricing," says de Ruiter.

However, de Ruiter will not be able to see the implementation stage through to the end as she will leave her role at the OECD in May 2016, to return to the Netherlands. Her successor will have big shoes to fill.

Unsurprisingly, she identifies the highlight of her time at the OECD as her involvement with the BEPS Project.

"When I started on February 1 2012 I had no clue that the BEPS Project was coming, but it came along quickly after I arrived. It was good timing for me and an amazing experience because it gave me the opportunity to participate and contribute to a very important, exciting and challenging project. It was also great to finalise it within a very reasonable timeframe. I think that's something as a tax practitioner you don't experience very often," says de Ruiter.

The Global Tax 50 2015

View the full list and introduction

The top 10 • Ranked in order of influence

1. Margrethe Vestager

2. Pascal Saint-Amans

3. Wang Jun

4. Arun Jaitley

5. Marissa Mayer

6. Will Morris

7. Ian Read

8. Pierre Moscovici

9. Donato Raponi

10. Global Alliance for Tax Justice

The remaining 40 • In alphabetic order

Brigitte Alepin

Andrus Ansip

Tamara Ashford

Mohammed Amine Baina

Piet Battiau

Elise Bean

Monica Bhatia

David Bradbury

Winnie Byanyima

Mauricio Cardenas

Allison Christians

Rita de la Feria

Marlies de Ruiter

Judith Freedman

Meg Hillier

Vanessa Houlder

Kim Jacinto-Henares

Eva Joly

Chris Jordan

Jean-Claude Juncker

Alain Lamassoure

Juliane Kokott

Armando Lara Yaffar

Liao Tizhong

Paige Marvel

Angela Merkel

Zach Mider

Richard Murphy

George Osborne

Achim Pross

Akhilesh Ranjan

Alan Robertson

Paul Ryan

Tove Maria Ryding

Magdalena Sepulveda Carmona

Lee Sheppard

Parthasarathi Shome

Robert Stack

Mike Williams

Ya-wen Yang

more across site & bottom lb ros

More from across our site

Premier League football clubs are accused of avoiding paying up to £470 million in UK tax, while Malta is poised to overhaul its unique corporate tax system.
Bartosz Doroszuk of MDDP offers insights on Poland’s new tax legislation on shifted profits, as the implementation deadline looms nearer.
Four tax specialists preview the UK’s transfer pricing requirements, which come into effect on April 1.
The rise of the QDMTT will likely change how countries compete on tax and transfer pricing policy, but it may not reverse decades of falling corporate tax rates.
ITR’s latest quarterly PDF is going live today, leading on the EU’s BEFIT initiative and wider tax reforms in the bloc.
COVID-19 and an overworked HMRC may have created the ‘perfect storm’ for reduced prosecutions, according to tax professionals.
Participants in the consultation on the UN secretary-general’s report into international tax cooperation are divided – some believe UN-led structures are the way forward, while others want to improve existing ones. Ralph Cunningham reports.
The German government unveils plans to implement pillar two, while EY is reportedly still divided over ‘Project Everest’.
With the M&A market booming, ITR has partnered with correspondents from firms around the globe to provide a guide to the deal structures being employed and tax authorities' responses.
Xing Hu, partner at Hui Ye Law Firm in Shanghai, looks at the implications of the US Uyghur Forced Labor Protection Act for TP comparability analysis of China.