EFS Conference: Aligning Value — The Intersection of Transfer Pricing, VAT and Customs
Thursday 12 February 2026 | 13.30 – 18.00 | Erasmus University Rotterdam, Room CB-05, Theil Building
Conference update
The EFS Conference “Aligning Value — The Intersection of Transfer Pricing, VAT and Customs”, held on 12 February 2026 at Erasmus University Rotterdam, has now successfully taken place.
We would like to thank all speakers, panellists and participants for their valuable contributions and engaging discussions.
The presentation slides of the conference can be downloaded via the following link:
Download the presentation here
The ruling referred to by Damon Pike during his US perspective session is available here:
Download the CBP HQ ruling here
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EFS Conference: Aligning Value — The Intersection of Transfer Pricing, VAT and Customs
Thursday 12 February 2026 | 13.30 – 18.00 | Erasmus University Rotterdam, Room CB-05, Theil Building
On 12 February 2026, EFS is proud to host its annual concluding conference for the two post-master programmes in EU Customs Law and Indirect Taxes. This year’s theme, “Aligning Value: The Intersection of Transfer Pricing, VAT and Customs,” explores the increasingly complex interplay between these domains and the growing need for coherence and legal certainty in related-party transactions.
The choice of this theme is driven by recent developments on the interplay of these domains. In the VAT domain, several new CJEU judgments—Arcomet Towercranes, Weatherford Atlas Gip, and Högkullen AB—have clarified the treatment of intra-group transactions including the treatment of transfer pricing adjustments, raising important questions about alignment with transfer pricing principles. Meanwhile, customs law has seen significant movement with the Tauritus case on post-importation price adjustments and two new case studies from the Technical Committee on Customs Valuation of the World Customs Organisation, which offer new perspectives on the role of transfer price documentation and transfer price adjustments while determining customs values.
During the conference, leading experts from the EU and US will share their insights on these developments and discuss how businesses and advisors can navigate the challenges of aligning value across VAT, customs, and transfer pricing frameworks. The programme will feature keynote presentations followed by an interactive panel discussion, where specialists from industry, advisory firms and academia will reflect on the interplay of these domains in practice.
We are pleased to invite tax professionals from the Netherlands and abroad with a background in consultancy and practice and working for government authorities, tax and customs administrations, international organisations, industry or the academic world to attend this conference, which also officially marks and celebrates the completion of the learning journey of participants in the 2025-edition of the EFS post-master programmes in EU Customs Law and Indirect Taxes.
Participation is free of charge and eligible for 3 Permanent Education points.
Date
12 February 2026, 13.30-18.00
Programm
| 13:30 - 14:00 | Anmeldungen |
| 14:00 - 14:05 | Welcome address – Madeleine Merkx |
| 14:05 - 14:30 | Transfer pricing – Ronald van den Brekel |
| 14:30 – 14:55 | VAT – Marie Lamensch |
| 14:55 – 15:20 | Customs – Martijn Schippers |
| 15:20 – 15:45 | Erfrischungspause |
| 15:45 – 16:10 | US perspective– Damon Pike |
| 16:10 - 17:00 | Panel – business perspective– Keiko Iwakawa, Emma van Doornik and Milja Bormann-Bakker |
| 17:00 - 18:00 | Vernetzungsgetränke |
Chair en Moderator
Prof. Dr. Madeleine Merkx
Erasmus School of Law, EFS, BDO
Redner und Diskussionsteilnehmer
Ronald van den Brekel
Partner Global Transfer Pricing Market and Innovation Leader, EY
Prof. dr. Marie Lamensch
UCLouvain, Vrije Universiteit Brussel
Dr. Martijn Schippers
Erasmus School of Law, EFS, EY
Damon Pike
Principal – Customs & International Trade Services, BDO USA, PC
Keiko Iwakawa
Indirect Tax Practice Lead, Hitachi Energy
Dr. Emma van Doornik
Maastricht University, Counsel – Tax Advisor, Loyens & Loeff
Milja Bormann-Bakker
Partner Indirect Tax, BDO, EFS
Standort
Room CB-05, Theil Building
Burgemeester Oudlaan 50
3062 PA Rotterdam
The Netherlands
Über EFS, Erasmus Universität Rotterdam
EFS, Erasmus Universität Rotterdam ist eine Partnerschaft zwischen den
den Steuerabteilungen der juristischen und wirtschaftswissenschaftlichen Fakultäten der Erasmus-Universität Rotterdam.
Die EFS ist seit 30 Jahren ein führendes Bildungs- und Forschungsinstitut auf dem Gebiet der internationalen und europäischen Besteuerung. Seine Arbeit konzentriert sich auf die Funktionsweise der indirekten Steuern, die sowohl die Mehrwertsteuer als auch Zölle umfassen, sowie auf die direkten Steuern, wobei der Schwerpunkt auf der Besteuerung von Einzelpersonen, Unternehmen und Quellensteuern in einem internationalen und/oder europäischen Kontext liegt. Neben der regelmäßigen Veranstaltung von wissenschaftlichen Symposien, Konferenzen und Vorträgen bietet die EFS eine breite Palette von Programmen und hochkarätigen Seminaren an.
Die EFS-Programme werden von renommierten Professoren und Gastrednern unterrichtet, deren Erfahrung und Ruf in ihren Fachgebieten hohe Bildungsstandards garantieren. Die Programme richten sich an Steuerexperten mit mehrjähriger oder längerer Berufserfahrung. Die Vielfalt der Teilnehmer und Referenten macht die EFS zu einer einzigartigen Netzwerkplattform für den Wissensaustausch.
