Jacques Van Rhyn, Deloitte Australia, is an international tax and transfer pricing partner, based in Brisbane. He leads the Brisbane tax practice with a focus on energy and resources. Jacques has been in professional practice for 29 years, including 19 years in international tax and transfer pricing practices in "Big Four" firms, and 10 years practising as a commercial attorney in an in-house capacity and for his own account.
Jacques has extensive experience advising multinational companies on various cross-border tax and transfer pricing issues, especially in the energy and resources sector, with a specific focus on mining, oil and gas, and related services companies.
Jacques has managed several multijurisdictional cross-border projects for multinational groups, from both a compliance perspective (documentation reports) and a planning perspective (for example, business model optimisation, structuring, and the establishment of group transfer pricing policies). Jacques is able to provide a seamless service offering across multiple countries given his strong global networks, knowledge of both the Organization for Economic Cooperation and Development guidelines and in-country transfer pricing rules, and awareness of revenue authorities' attitude toward the enforcement of these rules in several jurisdictions.
Jacques has been listed in Euromoney/Legal Media's Guide to the World's Leading Transfer Pricing Advisers in both South Africa and Australia, as well as in the Guide to the World's Leading Controversy Lawyers. He has published various articles on international tax and transfer pricing, mining and oil and gas, and contributed to various IP publications.
Jacques has led a number of significant transfer pricing cases and audits, and negotiated favourable unilateral and bilateral advance pricing agreements in several jurisdictions. To ensure timely and efficient resolution of disputes for clients, Jacques develops and implements strategies of engagement with revenue authorities to help obtain favourable settlement outcomes in a collaborative manner.
Jacques' experience includes:
- Assisting with M&A and business reorganisations, international structuring, the development of transfer pricing strategies, and obtaining rulings for clients in relation to complex technical areas, including Intangibles planning
- Pricing of LNG, establishment, pricing and defense of marketing and procurement hubs
- Analysis of entire value chain and pricing of gas at various phase points applying the profit split method
- Advising on shipping structures, pricing, and contractual terms and conditions
- Resource rent taxes
- Attribution of profits to permanent establishments