Monique van Herksen
Monique is a partner specialising in transfer pricing, dispute resolution and related international tax issues. Her practice includes advising multinational enterprises on global audit compliance, audit management and risk assessment related to transfer pricing, permanent establishment exposure and business restructurings in the jurisdictions where they do business. She also advises clients on tax reputation management. Monique personally handles audit settlements, advance pricing agreements and competent authority requests. She provides hands-on assistance and strategic advice on tax and transfer pricing audits and discussions with both tax authorities and local tax counsel in other jurisdictions, where she is able to call on her previous experience of leading a “Big 4” accountancy firm’s global controversy team and of working for the US Internal Revenue Service APA team.
Monique also advises the United Nations. She serves as transfer pricing expert on the Tax Committee and assists the United Nations’ Financing for Development Office with training materials for tax authorities in developing countries and trains tax inspectors for organisations such as the Inter-American Center of Tax administrations (CIAT) and the African Tax Authorities Forum (ATAF). She has been teaching transfer pricing at leading universities for over 20 years.
- Recent Work
- assisting and rendering advice on obtaining avoidance of double taxation for a beverage and spirits company’s cross border multibillion USD loan financed by a consortium of banks. The loan was used to finance an acquisition and the tax authorities challenged the conditions of a subsequent intercompany guarantee for the loan
- assisting and rendering advice on obtaining avoidance of double taxation for a beverage and spirits company’s cross border license fee with respect to using tools, know-how, programs and processes. The license fee mechanism was challenged in particular as regards the base to which it was applied as well as the rate of the license fee
- assisting client in responding to and the related follow up with a transfer pricing audit of global food products/multi brand company
- assisting client in responding to and the related follow up with a transfer pricing audit of international electronics and automation products company.
Prior to joining Simmons & Simmons Monique worked for the United Nations Tax Committee and taught transfer pricing at the Institute for Austrian and International Tax Law/Wirtschaftsuniversität Wien and Maastricht University. Until 2016 she was responsible for the Global Transfer Pricing Controversy team of a “Big 4 “accountancy firm consisting of more than 450 experienced lawyers, tax advisers and economists who provided coverage across 150 countries. Monique has also worked as a tax partner with a leading international law firm, from 2001 until 2009, where she developed and managed the Firm’s European Transfer Pricing Team and has worked for the US Internal Revenue Service’s Office of Chief Counsel (International) as APA attorney for 5 years, since the inception of the US APA programme.
Monique is also the lead author for UN TP Manual Methods and Controversy chapters.