International Private Client Directory
kpmg.com Introduction
KPMG is a global network of professional firms providing Audit, Tax and Advisory services. We have more than 189,000 outstanding professionals working together to deliver value in 152 countries worldwide. The ever increasing mobility of private clients, their capital and their businesses makes it essential that KPMG member firms are able to provide cross-border advisory and compliance tax services to meet their needs. We are happy to provide you with the most recent edition of KPMG’s International Private Client Directory. Please feel free to contact your local KPMG specialists directly; many of whom can offer advice, covering several jurisdictions, if you prefer to receive advice through a single point of contact. Your local KPMG member firm contact is also able to provide introductions to KPMG’s wider network – for example to colleagues with specific expertise in family offices and family businesses.
Greg Limb Frank Lampert Partner & UK Head of Private Partner, Client Advisory, London Tax, Zug T: +44 20 7694 5401 T: +41 58249 4984 E: [email protected] E: [email protected]
IPC Directory | b Contents
Full list 1 Europe 4 Middle East 69 Asia 80 Americas 90 Africa 101 Russia 106 Australia 110
IPC Directory | c Private Client practitioners
Name Country City Email Rodolfo Canese Méndez Argentina Buenos Aires [email protected] Andrew Hutt Australia Sydney [email protected] Ben Travers Australia Melbourne [email protected] Friedrich Fraberger Austria Vienna [email protected] Michael Petritz Austria Vienna [email protected] Craig Richardson Bahrain Doha [email protected] Louisa Lewis-Ward Barbados Hastings [email protected] Sophie Schellens Belgium Hasselt [email protected] Kizzy Wandelaer Belgium Antwerp [email protected] Will McCallum Bermuda Hamilton [email protected] Ana Rennar Brazil Sao Paulo [email protected] Patricia Quintas Calvoso Brazil Sao Paulo [email protected] Valter Shimidu Brazil Sao Paulo [email protected] Michael Pereira Canada Toronto [email protected] Jama Johnston Cayman Islands George Town [email protected] Jason Laity Channel Islands St Helier [email protected] John Riva Channel Islands St Helier [email protected] Tony Mancini Channel Islands St Peter Port [email protected] Mario Petriccione China London [email protected] Angelos Gregoriades Cyprus Nicosia [email protected] Jana Bartyzalova Czech Republic Prague [email protected] Fredrik Lundgrens Denmark Copenhagen [email protected] Ari Engblom Finland Turku [email protected] Sarianne Mäkelä Finland Turku [email protected] Christian Reynaud-Fourton France Paris [email protected] Marc Cretté France Paris [email protected] Dr Heiko Hoffmann Germany Munich [email protected] Jochen Maier Germany Freiburg [email protected] Kay Klöpping Germany Bielefeld [email protected] Mark Pawlytta Germany Frankfurt [email protected] Sebastian Meinhardt Germany Frankfurt [email protected] Timo Marquard Germany Hamburg [email protected] Darren Anton Gibraltar Gibraltar [email protected] Aneza Stavrou Greece Athen [email protected] Georgia Stamatelou Greece Athens [email protected] Barbara Forrest Hong Kong Hong Kong [email protected]
IPC Directory | 1 Name Country City Email Attila Aranyi Hungary Budapest [email protected] Gabor Beer Hungary Budapest [email protected] Girish Vanvari India Mumbai [email protected] Parizad Sirwalla India Mumbai [email protected] Eric Wallace Ireland Dublin [email protected] Olivia Lynch Ireland Dublin [email protected] Liam Lynch Ireland Dublin [email protected] Gregory Jones Isle of Man Douglas [email protected] John Fisher Israel Tel Aviv [email protected] Nisim Cohen Israel Tel Aviv [email protected] Tal Lazar Israel Tel Aviv [email protected] Antonio Deidda Italy Milan [email protected] Luca Parenti Italy Florence [email protected] Tomaso de Simone Italy Rome [email protected] Zubair Patel Kuwait Kuwait City [email protected] Louis Thomas Luxembourg Luxembourg [email protected] Frédéric Scholtus Luxembourg Luxembourg [email protected] Pierre Kreemer Luxembourg Luxembourg [email protected] Pauline Tam Malaysia Petaling Jaya [email protected] André Zarb Malta Pietà [email protected] Simon Xuereb Malta Pietà [email protected] Stéphane Garino Monaco Monaco [email protected] Arne Frogner Norway Oslo [email protected] Maarten Merkus Netherlands Amstelveen [email protected] Cees Nijman Netherlands Breda [email protected] Ashok Hariharan Oman Muscat [email protected] Kamran Iqbal Butt Pakistan Lahore [email protected] Andrzej Marczak Poland Warsaw [email protected] Arkadiusz Gliniecki Poland Warsaw [email protected] Jorge Taínha Portugal Lisbon [email protected] Sandra Aguiar Portugal Lisbon [email protected] Craig Richardson Qatar Doha [email protected] Madalina Racovitan Romania Bucharest [email protected] Donat Podnyek Russia Moscow [email protected] Irina Suvorova Russia Moscow [email protected] Nadezhda Maltseva Russia Moscow [email protected] Kashif Jahangiri Saudi Arabia Jeddah [email protected] Rupert Agius-Pease Saudi Arabia Riyadh [email protected]
IPC Directory | 2 Name Country City Email Kashif Jahangiri Saudi Arabia Jeddah [email protected] Rupert Agius-Pease Saudi Arabia Riyadh [email protected] Alan Lau Singapore Singapore [email protected] BJ Ooi Singapore Singapore [email protected] Carolyn Chambers South Africa Johannesburg [email protected] Melissa Duffy South Africa Johannesburg [email protected] Salome Smit South Africa Johannesburg [email protected] Claire Abraham South Africa Johannesburg [email protected] Marten Sundholm Sweden Stockholm [email protected] Xavier Aixelà Spain Barcelona [email protected] Frank Lampert Switzerland Zug [email protected] Heiko Kubaile Switzerland Zürich [email protected] Juerg Birri Switzerland Zürich [email protected] Michael Müller Switzerland Zug [email protected] Sandrine Uster Switzerland Geneva [email protected] Nicole Willimann Switzerland Lucerne [email protected] Abdulkadir Kahraman Turkey Istanbul [email protected] Nilesh Ashar UAE Dubai [email protected] Catherine Grum UK London [email protected] Derek Scott UK London [email protected] Greg Limb UK London [email protected] Rob Luty UK Manchester [email protected] Craig Rowlands UK London craig.rowlands@ kpmg.co.uk Gavin Shaw UK London [email protected] Jo Bateson UK London [email protected] Paul Day UK London [email protected] Alexander Marcham UK London [email protected] Kristen Stinson USA New York [email protected] Warren D. Abkowitz USA New York [email protected] Ho Chi Joost van Vliet Vietnam [email protected] Minh City
IPC Directory | 3 Europe
4 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Austria
Qualifications • Professor in Business Administration at Vienna University of Economics and Business Administration • LL.M. in International Tax Law • TEP (Trust and Estate Practitioner) • Member in the Tax committee of the Austrian Chamber of Public Accountants and Tax Advisors Friedrich Fraberger • Head of Estate Planning and Criminal Tax Defense Austria Partner, Vienna Experience Friedrich advises on personal and company taxation. T: +43 664 8161097 He focuses on: E: [email protected] • Trust and estate planning • Succession planning • Voluntary disclosures as well as advising on court proceedings Friedrich has advised in recent years a considerable number of well-known Austrian entrepreneurial families.
5 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Austria
Qualifications • Degree in Business Administration • LL.M. in International Tax Law • TEP (Trust and Estate Practitioner) • Certified tax advisor • President of STEP Austria (Society of Trust and Estate Practitioners) • Member in the Tax committee of the Austrian Chamber of Michael Petritz Public Accountants and Tax Advisors Tax Partner, Vienna • Lecturer and author of (international) tax publications
Experience T: +43 664 8161055 E: [email protected] Michael specializes in trust and estate planning, succession planning and family businesses and has been a partner of KPMG since April 2016. Further activities include: • Tailor-made international tax-planning • Cross-border succession planning • Investment funds • Family offices • Private foundations and foreign foundations • Art collectors • Charity organisations Michael’s clients include: • High net worth individuals • Entrepreneurial families • Private banks • Trusts and private foundations, in particular with an international aspect • Michael also serves as president of STEP Austria
6 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Belgium
Qualifications • Certified Tax Advisor • Member of the Belgium Institute of Tax Advisers – IAB-IEC (Brussels) • Graduated in Taxation – UA (Antwerp) • Graduated in Law – UA (Antwerp)
Experience Sophie Schellens • Sophie joined KPMG in 2009 and is a senior tax manager within the Estate Planning Practice. The team provides tailor made Senior Tax Manager, services in estate planning (e.g. inheritance planning, Estate Practice, partnerships, donations, optimization of marital contracts, KPMG Tax & Legal Advisers ruling practice in tax matters) for individuals, families and family Hasselt owned businesses. • Sophie has over 13 years experience in providing tax and legal T: +32 11 286605 services and specializes in advising family owned enterprises, E: [email protected] SMEs and their respective shareholders regarding acquisitions, restructuring and wealth/inheritance planning in the field of income taxes, corporate law, registration duties and inheritance taxes as well as tax optimization. • Sophie advises a number of Belgian and international family owned enterprises with respect to their estate and wealth planning. • Lecturer of various seminars and workshops. • Co-author of several publications KPMG SME – flash, Belgium-Holland Magazine.
7 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Belgium
Qualifications • Graduated in Law at University of Antwerp • Graduated in Taxation at University of Antwerp • Member of the Belgium Institute of Tax Advisers IAB-IEC (Brussels)
Experience • Kizzy Wandelaer joined KPMG in August 2001 and is a Tax Kizzy Wandelaer Director within the Estate Planning Practice. She has 15 years experience in providing tax and legal services to (family owned) Director, Antwerp businesses as well as their shareholders or individuals in respect to their estate and wealth planning. Kizzy specializes in advising family owned enterprises and SME’s regarding T: +32 3 821 19 27 acquisitions, restructuring and wealth/inheritance planning in E: [email protected] the field of income taxes, registration duties and inheritance taxes as well as tax optimization.
8 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Channel Islands
Qualifications • Chartered Institute of Taxation • Institute of Chartered Accountants in England and Wales • Associate of Accounting Technician
Experience • Jason’s expertise is predominately private client work, typically for UK resident non-domiciled individuals, offshore financial Jason Laity services sector businesses or clients of those businesses. • Engagements he leads range from straightforward compliance Executive Director, engagements to complex restructuring arrangements with St Helier, Jersey clients spread across many jurisdictions. • He has extensive exposure to investigation type engagements T: +44 153 460 8427 involving offshore structures including liaison with HMRC at a E: [email protected] senior level. • He has experience of regulatory, anti-money laundering and transaction services engagements in the financial services sector.
9 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Channel Islands
Qualifications • Chartered Tax Adviser • BA (Hons) University of Liverpool
Experience • Tony has been advising clients in both the UK and the Channel Islands on international tax issues for over 20 years. His current client base includes many high net worth individuals who have emigrated to Guernsey and continue to run multinational Tony Mancini businesses. Executive Director, • Tony continues to advise the States of Guernsey on tax policy St Peter Port, Guernsey and practice. • Tony advises Local HNWIs and multinational users of Channel T: +44 148 174 1845 Island private wealth management structures. E: [email protected]
10 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Channel Islands
Qualifications • BSc (Hons), University of Nottingham • Chartered Tax Adviser • Associate of the Institute of Tax Technicians • Associate of Trust and Estate Practitioners
Experience • John is an Executive Director of KPMG Channel Islands Limited John Riva and is Head of Tax for a KPMG’s Off-shore group, which includes a number of member firms such as the Channel Executive Director, Islands, the Isle of Man, Malta, Bermuda and the Caribbean Head of Tax, St Helier, Islands. Jersey • John has 25 years experience in Jersey and international taxation and specializes in offshore tax matters with particular T: +44 153 460 8401 emphasis on private client work. John deals with a number of E: [email protected] wealthy entrepreneurs in the Islands who have interests in the Channel Islands and the UK. He has been a director of KPMG’s trust company and acted as trustee on a number of offshore trusts which had a UK connection and has been a director of numerous offshore companies. • He has sat on the Edwards’ Review Working Party (fiscal crime division) the Fiscal Review Working Party, the Jersey OECD Task Force, chaired the Jersey EU Tax Package Working Group and was an active member of the Policy and Resources Committee Working Group which negotiated Jersey’s position on the EU Code of Conduct on Business Taxation and which gave rise to the zero-ten tax regime.
11 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Cyprus
Qualifications • Bsc (Honours) in Accounting & Finance at the London School of Economics • Member of the Institute of Chartered Accountants of England and Wales
Experience • Angelos is a Member of the Board of the Cyprus Investment Promotion Agency. Angelos • Angelos is also a Member of the Board of the Internal Audit Gregoriades Committee of the Government. Partner, Head of Tax, • He is the Chairman of the Tax Committee of the Institute of Nicosia Certified Accountants in Cyprus. • Angelos has participated in numerous M&A and corporate T: +35 722 20 9000 restructuring transactions at both national and international E: angelos.gregoriades@ levels. In addition, he has written many articles and presented seminars promoting Cyprus as a regional financial and kpmg.com.cy commercial centre. • Recent experience relating to Capital Markets includes taking the lead in the placement of Global depositary receipts and shares of a Cypriot Holding Company in the UK Main Market. • He has a deep understanding of international taxation and can provide expertise to ultra high net worth individuals.
12 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Czech Republic
Qualifications • University of Economics, Prague, 1987 • University of Bristol, Executive MBA, 1997 • Certified Czech Tax Advisor, 1995
Experience • Jana specialises in personal income tax matters, and advisory concerning social and health insurance and related international Jana Bartyzalova aspects, including the preparation of tax returns for Czech and foreign employees. Partner, Prague • She also has experience in the provision of corporate income tax advisory, including the preparation of tax returns for trading T: +42 022 212 3437 and industrial companies. E: [email protected] • Jana advises Czech high net worth individuals and entrepreneurs on cross-border tax planning and all aspects of personal taxation. Her clients are executives of large Czech and international companies.
13 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Denmark
Qualifications • Master of Laws, Uppsala University (1999)
Experience • Fredrik has 16 years professional experience with tax law and specializes in Danish and international tax law. • Income and capital gains, taxation regarding Equity and Assets. • Over the years, Fredrik has advised a wide range of Danish and Fredrik Lundgren international clients on tax liability, double taxation conventions, expatriates, impatriates and key personal. Partner, IPC, Copenhagen • Exit taxation and step-up regulation. • Start up of closely held companies in cross border situations. T: +45 30 78 66 06 • Fredrik is one of the leading Danish tax experts on Nordic tax E: [email protected] matters. He has advised a wide range of companies/closely held companies, and individuals in connection with activities and transactions across Nordics, and in an international context.
14 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Finland
Qualifications • M.Sc. Economics, Turku School of Economics • LLM, University of Turku, Faculty of Law • Approved Board Member (ABM), Tampere Chamber of Commerce
Experience • Ari has over 13 years experience at KPMG advising clients on Ari Engblom tax and legal matters. He and his team provide clients with effective and forward thinking advice, focusing on improving Partner, Turku clients competitiveness in the marketplace. • Ari advises on personal taxation including structuring, to enable T: +35 820 760 3614 improvements in tax efficiency, asset protection, estate E: [email protected] planning, gift and inheritance as well as succession planning. • Ari has assisted several private equity firms to implement effective incentive programs. • Ari’s clients include high net worth individuals, entrepreneurs as well as large number of Private Equity firms and their owners. • Ari lectures regularly to clients and professional audiences. He is one of the authors of “Succession and ownership changes in Private firms especially relating to structuring and transactions between related parties from tax and company law perspective (2009, 2012)” and “Employer and tax planning relating to employee benefits, incentive programs (2006, 2011)”. Ari was honored by International Tax Review, World Tax Guide 2009 as one of the leading tax practitioners in Finland.
15 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Finland
Qualifications • Master of law, University of Turku 2000
Experience • Sarianne has been dealing with tax and legal issues related to family wealth, entrepreneur life cycle, personal tax, inheritance and gift tax for over 15 years. Her areas cover the tax and legal subjects that a middle market entrepreneur might face during the company life line that are related to the entrepreneur or Sarianne Mäkelä their family. Changes of generation form a large part of the area. Tax Manager, Turku • Areas of taxation: corporate tax, transfer pricing, inheritance and gift tax – mostly middle market companies and the people behind those companies. Includes drafting legal documents. T: +35 84 00 96 2849 • In 2013, Sarianne published a book on legal matters related to E: [email protected] entrepreneur’s death or permanent inability to work.
16 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. France
Qualifications • DESS of Tax Law • Master‘s Degree in Management and Economy
Experience • Previously Marc was a Tax Lawyer from 1984 to 2004 with Landwell & Associés. And from 1993, he was a Tax partner responsible for the real estate department. Marc Cretté • Marc joined Fidal Direction Internationale in March 2004, he heads the real estate department. Partner, FIDAL Direction • He has extensive expertise in the building, construction, media, Internationale, Paris consumer markets and several industrial sectors. • Mark has regular involvement with non resident private clients T: +33 15568 1640 concerning investments in residential or commercial properties E: [email protected] and inheritance and wealth tax planning.
Fidal is an independent legal entity that is separate from KPMG International and KPMG member firms. 17 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. France
Qualifications • Qualified Tax Lawyer
Experience • Christian has a wealth of experience in the restructuring of private property and assets owned in France by foreign investors. He is a specialist in Inheritance tax and Gift tax for French and foreign tax residents. • Income and Capital Gains and Wealth Tax. Christian • Christian works on various aspects of tax residency Reynaud-Fourton (expatriates and impatriates) as well as foreign trusts and tax Partner, Fidal Direction compliance. Internationale, Paris • Advice on private tax audits. • Tax regularization in France of undeclared private assets and T: +33 15568 1643 accounts owned abroad. E:christian.reynaud-fourton@ • Foreign Trusts. fidal.com • Christian’s clients include: –– Individuals –– Private Banks –– Notaries
Fidal is an independent legal entity that is separate from KPMG International and KPMG member firms. 18 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Germany
Position • Managing Partner of the Munich office • Head of Service Line Defense & Compliance • Head of Practice Group Disputed Tax and Defense
Qualifications • Rechtsanwalt (German attorney at law) • Steuerberater (Certified tax advisor) Dr. Heiko Hoffmann • Solicitor (England and Wales) (n.p.) Partner KPMG Law, Munich Experience • Heiko has more than 18 years experience and expertise in T: +49 (89) 599 7606 1652 handling cases involving allegations of tax crimes, representing clients in tax litigation cases at all levels and striving to obtain E: [email protected] favorable outcomes in tax disputes. • He advises clients on preempting tax investigations by filing a voluntary disclosure (“Selbstanzeige”) with the tax authorities. He and his team have proven expertise in Tax Amnesty advice and the assessment of Liechtenstein foundations, trusts, and similar off-shore structures. • Heiko also has a broad practice covering Corporate/M&A, corporate reorganizations and conversions into a Societas Europea (SE). • He has a wide range of clients from international corporations, family-owned businesses and high net worth individuals.
19 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Germany
Qualifications • University of Bielefeld • Attorney at law (Rechtsanwalt) • Certified Tax Advisor (Steuerberater)
Experience • Kay was admitted as a attorney at law in 1994. He joined KPMG in 1990, first in audit moving to work on Tax in 1992. He became Kay Klöpping Partner in 2001. • Kay has been head of Tax in KPMG’s Bielefeld office Partner, Bielefeld since 2003. • Kay has lectured at the University of Bielefeld and the T: +49 521 9631 1390 University of Münster, jurGrad gGmbH, School of Tax and E: [email protected] Business Law. • His clients include national and international family owned companies especially in diversified industries and consumer goods. International private clients and family offices on capital income, real estate and luxury goods. • He has wide experience in advising family owned companies and their shareholders in national, international corporate and private tax and legal queries.
20 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Germany
Qualifications • Degree in Law from the University of Freiburg/Germany. • Attorney at Law (Rechtsanwalt) • Certified Tax Advisor (Steuerberater) • Certified Lawyer for tax law • Certified Lawyer for inheritance law
Experience Jochen Maier • Jochen joined KPMG in Germany 1996. In 2000 he was Senior Manager, seconded to the UK firm’s London office; after his secondment Freiburg/Stuttgart he returned to the German firm’s Freiburg and Stuttgart offices. He has broad experience in international tax planning for both corporate and individual clients. He is fluent in English and T: +49 761 386 5571 French. E: [email protected] • Estate Planning (in and outbound). • Cross-Border Inheritance and Gift Tax Planning for entrepreneurs and international private clients. • Estate Planning with Trusts from a German tax perspective. • Foundations and Charity Planning. • Tax Amnesty and regularization including off-shore structures. • Exit Planning, especially relocations from Germany to Switzerland. • Jochen has over 20 years experience of working both for international private clients and for entrepreneurs. • He advised stock-listed family owned corporates and Ultra High Net Worth Individuals esp. in charity matters and gift and inheritance tax planning (inbound and outbound).
21 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Germany
Qualifications • Diplom-Finanzwirt, Study of German Taxation, Kiel University of Applied Sciences, Germany • Certified German Tax Advisor (Steuerberater) • Master of International Taxation (M.I. Tax), University of Hamburg, Germany
Experience Timo Marquardt • Timo has more than 20 years of professional experience in tax law, of which four years were spent with the German tax Partner, Hamburg authorities (including study), eight years at a well-known Hamburg tax law firm and eight years at KPMG in Hamburg. T: +49 49 320 155314 • Timo’s main field of expertise is in providing long-term focused E: [email protected] tax compliance as well as tax advisory services to national and international private clients (individuals), wealthy entrepreneurs and family owned enterprises. • In addition, Timo has established a reliable network in the market including other advisors and the fiscal authorities. • He has a deep understanding of international taxation and in-depth experience on national and international tax projects like tax planning, acquisitions and business succession.
22 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Germany
Qualifications • Certified Tax Advisor • Diplom-Kaufmann, University of Frankfurt
Experience • Sebastian has been advising German resident clients on tax issues for over 15 years. He has extensive experience in the taxation of all asset classes including fund structuring. Sebastian Meinhardt • He is further experienced in advising German banks on the flat tax deduction (Abgeltungsteuer) on capital income, the Partner, Frankfurt implementation of German tax reporting at non-German banks as well as tax issues in the course of securities transactions. T: +49 69 9587 2622 • Sebastian leads the German AEOI working group and advises F: +49 69 9587 2154 banks regarding the Common Reporting Standard. M: +49 174 3105104 E: [email protected]
23 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Germany
Qualifications • University of Frankfurt • Attorney at law (Rechtsanwalt)
Experience • Mark was admitted as a attorney at law in 2001. He started his career in a US Law firm specialising in estate planning law. He has been working for KPMG Law since 2011. Mark Pawlytta • Mark is a lecturer on internal and external trainings for professionals, in particular at the University of Mannheim Senior Manager, (zentUma) and the University of Münster, jurGrad gGmbH, Frankfurt School of Tax and Business Law. • His clients include national and international family owned T: +49 69 9511 95012 companies in diversified industrial sectors, international private E: [email protected] clients and family offices in questions of estate planning matters, especially succession law, matrimonial property law, law of non-profit organizations, corporate law and gift contract law. • He has wide experience in advising family owned companies and their shareholders, high net worth individuals and family offices in national and international corporate and private legal queries. • Arrangement of: –– Last wills and succession agreements. –– Waiver of forced heirship rights. –– Pre- and post nuptial agreements. –– Gift contracts. –– Setting up family companies or pools in the appropriate legal form. –– Setting up of foundations. –– Legal advice and planning of the structuring and management of personal assets, including the consequences of relocation or multiple domiciles.
24 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Gibraltar
Qualifications • Member of the UK Chartered Institute of Taxation • Common Professional Examination and Legal Practice Course, College of Law • BSc Accountancy & Finance, University of Hull
Experience • Darren’s function and area of specialization is Gibraltar and UK Darren Anton corporate and personal taxation. He trained in UK personal and corporation tax before he qualified as a Member of the Senior Tax Manager, Chartered Institute of Taxation. He relocated to Gibraltar in Gibraltar 2008 and now provides Gibraltar compliance and advisory services, whilst continuing to focus on UK tax and cross-border structuring for international companies and high net worth T: +350 200 48600 individuals. M:+350 560 01762 • Prior to that, Darren gained valuable experience of both UK F: +350 200 49554 personal and corporation tax. He then decided to specialise in E: [email protected] UK corporation tax, spending over seven years at a top five UK accountancy practice as a Senior Corporate Tax Manager. Since 2008, Darren has practised tax in Gibraltar and by advising on all aspects of tax in Gibraltar, has developed a profound understanding of the Gibraltar tax system and Gibraltar within the international tax sphere. In particular, Darren has advised individuals and companies on how Gibraltar as a tax jurisdiction can be utilised with tax efficient structuring, together with assisting with tax compliance requirements and applications for the special tax regimes available for individuals. • Darren runs frequent tax briefing events in Gibraltar and contributes to the local press, whilst also travelling to other international jurisdictions to promote Gibraltar.
25 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Greece
Qualifications • BSc in Economics, Athens University of Economics and Business • Owner of Tax Law Certificate from the KEK/OPA of the Athens University of Economics and Business • Member of the Economic Chamber of Greece • Member of the International Fiscal Association (IFA)
Georgia Stamatelou Experience • Georgia has 13 years of tax advisory experience with KPMG. Partner, Head of Tax, She currently serves as Partner, Head of Tax Department in Athens KPMG’s practice and has been the Global Mobility Services Country Leader in Greece since 2007. T: +30 210 60 62 227 • Georgia has several years of experience in working with clients E: [email protected] from all industry sectors such as telecommunications, Chemicals and Pharmaceuticals, Health Care, Financial services, consumer and industrial markets, automotive and other industries providing consulting and compliance services including the management of global assignees.
Sector experience • Serves as partner in a major global GMS account led by the Greek practice involving management of various assignees including personal income tax compliance services and ad hoc advise as a result from the expatriate’s international assignment (tax planning, issues pertaining to the application of double tax treaties as well as leading various personal tax audit projects). • KPMG Advisors AE – Overall Tax Firm of the Years 2014 and 2015.
26 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Greece
Qualifications • BSc in Economics, Kapodistrian University of Athens • MBA in international finance from Simmons College of Massachusetts, USA • Owner of Tax Law Certificate from the KEK/OPA of the Athens University of Economics and Business • Member of the Economic Chamber of Greece
Aneza Stavrou Experience • Aneza is in charge for Global Mobility Services in Greece, Senior Manager, Tax specialized in personal income tax compliance, ad hoc Athens advisory services and administration of global assignees. • Aneza joined KPMG in 2004 as a senior tax advisor and has T: +30 210 60 62 227 been the Manager in charge of GMS in Greece since 2008. E: [email protected] Aneza’s professional background includes tax advice of both local and international entities in Greece as well as managing global GMS accounts in Greece as well as high net worth individuals.
Sector experience • Aneza has experience of working with clients from all industry sectors such as Banking, telecommunications, Chemicals and Pharmaceuticals, Health Care, Financial services, consumer and industrial markets, automotive and other industries. In addition, as participant of Global Mobility Program, Aneza was assigned to KPMG Dublin for a period of four months in the GMS practice where she gained extensive exposure in consulting and compliance services relating to Irish tax, social security and labor law issues.
27 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Hungary
Qualifications • Lawyer – Eötvös Lornd University Faculty of Law and Political Sciences • Certified Tax advisor
Experience • Attila is the Director of the Global Mobility Services Group within the Tax Department of KPMG in Hungary. Attila Arányi • He joined the KPMG Tax Department in 2014. Attila has more than 11 years of experience at Big4 companies in the area of Director, Budapest international assignments related personal income tax and social security consulting and compliance. T: +36 1 887 7304 • Attila has managed expatriate tax compliance services for E: [email protected] numerous multinational firms from various industries. • During his career, Attila gained significant experience regarding the domestic and international tax planning opportunities in connection with executive compensation, benefits in kind and equity based incentive systems etc.
28 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Hungary
Qualifications • Budapest University of Economic Sciences – Graduated in accounting and firm-evaluation • Tax Expert, registered by the Ministry of National Economy
Experience • Gábor has been leading the Real Estate Tax Practice, the Compliance Group and the Mergers & Acquisitions of KPMG’s tax department since 2003. Gábor Beer • Gábor joined KPMG in June 2000. Partner, • He has more than 18 years’ experience gained at Hungarian tax Head of Tax Department advisory firms. Budapest • He has extensive experience of working with groups which have structured their investments in Hungary through the T: +36 1 887 7329 incorporation of subsidiaries or the opening of branches and E: [email protected] representative offices. • Gábor has extensive experience in relation to tax effective wealth and income planning carried out through company structures.
29 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Ireland
Qualifications • FCA (Fellow, Chartered Accountants Ireland) • AITI (Member, Irish Tax Institute) • Former President (2016/17), Chartered Accountants Ireland • Former Chairman of Main TALC (formal liaison committee between the Irish tax authorities and the tax profession in Ireland)
Liam Lynch Experience • FS Tax Partner and Head of Insurance Tax (formerly Head of Partner, Dublin Insurance). However, main clients are large Irish family owned and entrepreneur created corporates. Increasingly advising T: +353 1 4101734 HNWIs and families E: [email protected] • Experience is wide, from financing, corporate structuring, M&A etc, but in the areas of relevance the following are relevant: –– Family agreements and partnerships, including in contentions circumstances –– Internationally mobile individuals (HNWIs and senior executives) –– Estate planning, including wills and trusts across multiple locations –– Migration of individuals, including capital gains, income and inheritance tax –– Family offices and investment fund creation –– Gifts and planning to provide for all family members –– Strategies to protect underlying wealth creating assets • Clients include families and individuals with net worth in excess of €1bn, together with those in the €30 to €100m range that is more typical in Ireland. Work on international clients in this area has included the creation of billion Euro family office funds
30 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Ireland
Qualifications • Fellow of the Institute of Chartered Accountants in Ireland • Fellow of the Irish Taxation Institute
Experience • Olivia provides advice on executive reward (including share schemes), personal retirement planning to executives, employees generally and high net worth individuals and their family offices. She also has extensive experience advising Irish Olivia Lynch and multinational corporates on the tax implications of pension Partner, Dublin policy and on the implementation of flexible reward schemes (such as share option schemes).
T: +35 31410 1735 • Olivia is a former President of the Irish Taxation Institute and is a member of its pensions group and has made E: [email protected] representations on enterprise, employment and pension related matters to the Department of Finance and Revenue. • Olivia has commented widely in national and professional press and appeared on radio in relation to many enterprise, employment and pension issues. She has also written and lectured extensively to the tax profession in Ireland and abroad. • Olivia also has considerable experience in providing advice to high net worth clients (both international and domestic) on ownership, financing and refinancing structures and joint ventures in Ireland and abroad. She also offers advice on estate planning and the transfer of business and personal wealth to the next generation, or sale to third parties.
31 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Ireland
Qualifications • Irish Chartered Accountant
Experience • Eric advises on a wide range of public and private clients in a number of sectors, including property, life assurance, and food and drink. He spent five years in the UK firm’s London office, and is involved in many inward and outward investments between Ireland and the UK. Eric Wallace • Eric specialises in tax services for Property, Consumer Markets Partner, Dublin and Travel, Leisure and Tourism. He also advises in the Bord na Mona sector which includes Energy (Peat/Renewables), Waste, Horticulture/Retail and is a public sector body. T: +353 1 4101312 E: [email protected]
32 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Isle of Man
Qualifications • Bachelor of Law, University of Manchester • Master of Laws, University of London (London School of Economics) • Barrister (Gray’s Inn) • Member of the Chartered Institute of Taxation
Experience Gregory Jones • After working for accountancy firms in London, Greg came to the Isle of Man to join KPMG in 1990, becoming a partner in Partner, Douglas 1993. He specializes in international tax matters, especially treaty planning, and advising on all aspects of UK taxation, in T: +44 162 468 1045 particular offshore planning (including the use of trusts and E: [email protected] companies) for UK resident non-domiciled individuals. • He is responsible for the tax practices in both the Isle of Man and Gibraltar and oversees their diverse and wide-ranging client bases, which are particularly strong in the fields of banking/ insurance/funds and property-based private client work. • A frequent contributor to both the local and professional press, he is a regular speaker at tax-related seminars and offshore conferences.
33 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Italy
Qualifications • Certified Public Accountant and certified Auditor • His client responsibilities have focused on multinational service companies • In 2001 Antonio became Tax Partner in Milan, responsible for the Retail and Consumer Markets Industry • In 2010 he became head of International Executive Services (IES) Antonio Deidda Experience Partner, Milan • Antonio has worked on a range of Italian and non-Italian consumer markets groups and in particular, has detailed T: +39 0267 644762 knowledge of national and international advisory issues, E: [email protected] including tax planning strategies for corporate groups. • Antonio has experience in international corporate tax and tax group structure. • He is also experienced in settlements with the Revenue Agency in context of tax audit. • In particular he has acquired a wide experience in tax affairs of family owned businesses.
34 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Italy
Qualifications • Degree in Economics at the Pro Deo University in Rome, 1980 • Masters in Company Taxation and Professional Issues at the Ipsoa Institut in Milan, 1993 • Luca is licensed as a public accountant and is a chartered accountant
Experience Luca Parenti • Luca has over 25 years experience advising clients on personal tax matters, with particular expertise on non-domiciled Partner, Florence taxation. • Luca advises on personal taxation including capital gain tax, T: +39 05526 1961 inheritance tax and trust planning, but with particular focus on E: [email protected] tax efficient structuring. • Luca has dealt with corporate tax planning strategies, inter-company tax aspects and M&A transaction projects, restructuring projects, as well as private groups owned and controlled by families. • Luca has significant experience advising on tax and legal matters surrounding niche areas including yachts, classic cars and works of art. • Luca’s clients include high net worth individuals, non-domiciled individuals, entrepreneurs and both onshore and offshore trustees. Luca also provides personal taxation advice to banks and private equity firms.
35 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Italy
Qualifications • Degree in Economics • Masters in Company Taxation • Tomaso is a licensed chartered accountant
Experience • Tomaso has worked on a range of Italian and non-Italian consumer markets groups. Tomaso de Simone • Tomaso has detailed knowledge of national and international advisory issues, including tax planning strategies in Associate Partner, Rome international corporate tax and tax group structure. • Tomaso has dealt with tax aspects and M&A transaction T: +39 06 80963547 projects, restructuring projects, as well as private groups E: [email protected] owned and controlled by families. • In particular he has acquired a wide experience in tax affairs of family owned businesses. • He is also experienced in settlements with the Revenue Agency in the context of tax audit.
36 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Luxembourg
Qualifications • Graduated from Belgium’s law university and post-degree in economic law (Liège, Belgium) 1986 • Qualified for Luxembourg Lawyer’s Bar (1999) • Ex-Chairman of the Tax Committee of the American Chamber of Commerce • Author of various articles on international and Luxembourg taxes Louis Thomas • Speaks French, English and German Tax Partner, International Experience Corporate Tax, Commerce & Industry • Louis has been partner with KPMG in Luxembourg since 2000, in charge of commercial and industrial clients, and in charge of Luxembourg tax aspects related to the interposition of Head of Family Business Luxembourg vehicles to structure holdings, IP, and finance sector KPMG in Luxembourg structures in various European countries and in connection with north American clients. • He has more than 25 years of professional experience, is head T: +352 22 51 51 5527 of Commerce & Industry LOB, and gained experience in M: +352 621 87 5527 business and international corporate tax consulting including F: +352 22 51 71 feasibility studies, development and marketing of tax efficient E: [email protected] financial structures of products. Through his past practice as a corporate lawyer, he also gained in-depth expertise on the law on commercial companies.
• He has carried out successfully some very important restructuring and merger projects of top 10 commercial and industrial groups worldwide, where he advised on both direct and indirect taxation issues. Moreover his in-depth knowledge of the legal framework surrounding company reorganizations is very useful for advising on the merger itself. • Louis has been involved in a few transfer pricing projects, mainly due to the emergence of recent TP rules in Luxembourg. He has also been involved in bilateral APA’s discussion for a major group headquartered from Luxembourg, and has regular meetings and discussions with the local tax authorities. • Louis’ clients are commercial and industrial groups worldwide (and some private equity clients having invested in this sector and in real estate development projects). He has developed an expertise in many areas of international tax with particular emphasis on mergers and acquisitions, as well as institutional investors including offshore and tax-exempt funds.
37 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Luxembourg
Qualifications • Business Degree from University of Liège (Belgium) • Qualified tax adviser under Luxembourg law, ‘Expert Comptable’
Experience • Pierre has over 20 years experience in diversified international tax advisory services. He joined KPMG in Luxembourg’s Tax practice in 1993 and also worked for the former trust division of Pierre Kreemer KPMG. He was promoted partner in October 2006. He has led Tax Partner, Real Estate the Real Estate & Infrastructure Tax Group from 2009 and & Infrastructure Leader, KPMG in Luxembourg’s Real Estate Line of Business since Luxembourg 2012. • Pierre has an International Corporate Tax background. He is T: +35 222 5151 5502 regularly involved in large transactions and reorganizations for clients. E: [email protected] • In addition, Pierre focus on corporate reorganizations and the structuring of real estate/infrastructure funds (both regulated and unregulated) and transactions. • Since the financial crisis, he also leads several initiatives on the restructuring/work outs of distressed real estate funds and assists in the set-up of debt funds. He is also part of KPMG’s international network of member firms servicing pension funds and sovereign wealth funds.
38 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Luxembourg
Qualifications • Master of Business Administration in Finance, Sacred Heart University, Luxembourg & Fairfield (CT), USA • MA in Human Resources (DESS), Institut d’Administration des Entreprises, University of Nancy 2, France • Graduate Certificate in Marketing, Sacred Heart University, Fairfield (CT), USA • Diplôme d’Etudes Supérieures en Gestion, University of Frédéric Scholtus Luxembourg • Tax exams I and II, Luxembourg Chamber of Commerce Director Tax, People Services Experience • He has extensive experience in this area, helping Employers, T: +35 222 5151 5333 Executives and Directors achieving compliance with their tax/ E: [email protected] social security reporting requirements, both at the corporation and individuals’ levels, and defining top-class compensation and benefits orientations. • He is currently focusing on identifying preferred practices in the Expatriates/Impatriates’ world and on developing high ROI Value Propositions for these Communities. • Current and previous projects include: –– Remuneration Schemes for Executives of the Private Banking and Asset Management sectors. –– Impatriates’ tax circular, taxation of carried interests, and related methodologies.
39 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Malta
Qualifications • Bachelor of Laws, University of Malta • Doctor of Laws, University of Malta • Warrant to Act as an Advocate before the Maltese Courts • Adv. Master of Laws in International Tax Law, University of Leiden, The Netherlands
Experience Simon Xuereb • Simon is an Associate Director in the tax function at KPMG in Malta, with a particular focus on tax planning and compliance Director, Pieta for International Private Clients, wealth management solutions, high-value asset acquisition and disposal structuring (from a tax T: +356 2563 1147 perspective) and immigration services. E: simonxuereb@ • His work has been published in European Taxation and he kpmg.com.mt frequently acts as a co- supervisor of tax dissertations submitted to the University of Malta in order to obtain the degree of Doctor of Laws. His main focus today is the provision of tax advice to high net worth individuals, both in respect of their personal tax affairs, their business interests, their wealth management strategies and in respect of the structuring and acquisition of various high-value personal assets such as yachts and private jets. • He has played a key role in developing KPMG in Malta’s immigration service offering and has lead engagements in relation to investment migration services both in respect of Malta and various European jurisdictions.
40 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Malta
Qualifications • Fellow of the Association of Chartered Certified Accountants (FCCA) • Fellow of the Malta Institute of Accountants • Founder Member of the Malta Institute of Taxation
Experience • After joining KPMG in 1986, André took responsibility for the André Zarb tax function in Malta in 1993 and since then has developed it significantly. Partner, Pietà • Over the last 20 years André’s involvement in advising on tax matters has been varied, from advising leading local T: +35 62563 1004 businesses on taxation issues to advising a number E: [email protected] multinationals on international tax issues both as regards investments undertaken by such companies in Malta and also as regards investments made by such companies in other countries through corporate structures in Malta. André has advised both high net wealth individuals and entities operating in various industry sectors including manufacturing, banking, insurance, funds, retail and wholesale, information communications and entertainment and travel, leisure and tourism. • Since 1994, André has also advised the Government of Malta on the major changes in tax legislation, on the amendments required in order that incentives provided by Malta are compliant with the EU guidelines on the provision of State Aid and with the pre-accession negotiations with the EU Commission. • André works with: –– Retirees –– Executives –– International assignees –– Global workers
41 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Monaco
Qualifications • French CPA • Computer Science Engineer graduated in Paris • Member of the Monegasque Institute of Chartered Accountant • Member of YPO and Monaco Venture Capital Association
Experience • Stéphane Garino has more than 15 years experience – Stéphane Garino specializing in audit and advisory – serving a wide variety of clients ranging from private emerging companies to Partner, Monaco multinationals. • He also manages specific engagements related to Internal T: +377 97 77 77 00 Control, Governance, and IT Review. E: [email protected] • Stéphane has experience in the following sectors: –– Banking and financial services –– Shipping/yachting –– Retail • Stéphane frequently holds seminars for people interested in relocating to Monaco. He advises families and private groups in their implementation.
42 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Netherlands
Qualifications • Civil law degree, Leiden University (1994) • Tax law degree, Leiden University (1996) • Member of the Dutch Association of Tax Advisors
Experience • Maarten joined Meijburg & Co in 1996 and was appointed partner in 2007. Maarten Merkus • Maarten is an all-round tax advisor who focusses on the Dutch Tax Partner, Amstelveen family business market. He combines domestic with international tax experience. He serves a wide range of clients on the tax aspects attached to their operational activities as T: +31 88909 1337 well as matters such as mergers, acquisitions and E: merkus.maarten restructurings. @ kpmg.com • Maarten also advises the owners/shareholders of mentioned businesses on the matters that are associated with owning and preserving businesses and wealth (family governance aspects, privacy, asset protection, estate planning and philanthropy). • Maarten’s advisory style is pro-active and problem solving. • Maarten heads the Family & Business practice within Meijburg & Co in The Netherlands.
43 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Netherlands
Qualifications • European Fiscal Studies, Erasmus University, Rotterdam • Tax Law, Leiden University • Member of the Dutch Association of Tax Advisors
Experience • Cees has been a tax advisor since 1989. In September 2011 he joined Meijburg & Co in Breda. Cees Nijman • He primarily advises family businesses and high net worth individuals in the Netherlands, Belgium, United Kingdom, Partner, Meijburg & Co Switzerland and Monaco. (Breda) • Cees is chairperson of KPMG’s Belgium-Holland Desk and editor of its monthly newsletter. T: +31 6 2277 8385 E: [email protected]
44 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Norway
Qualifications • State Authorized Public Accountant • Certified Financial Analyst
Experience • Arne has been with KPMG in Norway for 30 years and has extensive experience within the large client market in Norway. He is actively involved in client work and has a broad portfolio of Arne Frogner clients. • Arne also has considerable experience in financial services, risk Partner, Oslo management, international accounting standards, and introductions to foreign stock exchanges. T: +47 4063 9063 • He is a popular lecturer in auditing and accounting, and has E: [email protected] written a number of articles on specific topics in this area. • Arne was the Senior Partner in KPMG’s Norwegian firm from 1998 to 2008 and is now head of Markets and a member of the Management Group in the Norwegian firm. He has a broad experience with international clients and has also been the chairman of the The Norwegian Institute of Public Accountants in Norway.
45 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Poland
Qualifications • Masters Degree (1998) in Economics, Foreign Trade, University of Gdansk • Licensed Polish Tax Advisor no 10527
Experience • Substantial experience in the fields of taxation of individuals, social security, international tax planning for individuals and companies. Also specializes is foreign exchange law and Arkadiusz Gliniecki advises high net worth individuals on offshore structures Senior Manager, Warsaw (holding companies, trusts, foundations etc.). • Member of the KPMG payroll team and supervises preparation T: +48 22 528 12 67 of personal income tax declarations as well hypothetical tax calculations and tax equalization calculations. He is also a E: [email protected] member of the Global Japanese Practice in KPMG in Poland. • Publishes in newspapers and magazines on Polish tax matters. Occasionally he is also interviewed by other mass media (TV/ radio).
46 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Poland
Qualifications • Graduate of Warsaw University – Faculty of Law • Masters in Law and Administration
Experience • Andrzej is experienced in tax advisory services focusing mainly on the taxation of individuals, International Executive Services, tax compliance services and tax structure planning. • He is also experienced in employment related services, social Andrzej Marczak security, labour law and international tax law. Partner, Warsaw • Andrzej has represented individuals before the Polish tax authorities and the Supreme Administrative Court. T: +48 22528 1176 • He is a key commentator on tax events, covering newspapers E: [email protected] and TV/radio. • He is the author of many tax publications, including ‘1001 Methods in Personal Income Tax’ published by C.H. Beck. • Andrzej is a Member of the International Fiscal Association.
47 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Portugal
Qualifications • Graduated in Law from the Law School of Lisbon • Post-graduate in Tax Law at the Instituto Superior de Gestão • Post-graduate in Labour Law at the Instituto de Direito do Trabalho, Law School of Lisbon • Post-graduate in Securities at the Instituto de Valores Mobiliários, Law School of Lisbon • Advanced Program of Portuguese and international tax at the Sandra Aguiar Universidade Católica Portuguesa Tax Director, Lisbon • Lawyer
Experience T: +351 210110026 • Sandra’s expertise is predominantly private client work, E: [email protected] typically helping individuals and family companies with constructive tax advice. • Assisting individuals with tax issues and family wealth tax planning. • Broad experience in providing assistance and training courses on tax issues provided to the Private Banking departments of several Portuguese banks. • Broad experience in providing tax assistance to high net worth individuals.
48 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Portugal
Qualifications • Degree in Management from the Instituto Superior de Economia • Post-graduate in tax from the Instituto de Estudos Superiores Financeiros e Fiscais
Experience • Jorge’s expertise is predominantly private client work, typically helping individuals and family companies with constructive tax Jorge Taínha advice. Tax Partner, Lisbon • Engagements he leads range from straightforward compliance engagements to complex restructuring arrangements with T: +351 210110075 clients in many jurisdictions and from different sectors. E: [email protected]
49 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Romania
Qualifications • Member of Romanian Fiscal Consultants Chamber
Experience • Madalina assists individuals with Romanian tax and social security matters, including employment taxation issues, equity- based compensation plans and investment income. • She has also acquired significant experience in dealing with the Romanian authorities on various tax aspects, mainly personal Madalina Racovitan income tax and social contributions. Partner, Bucharest • Madalina has also participated in various conferences and seminars regarding EU accession and the Romanian taxation T: +40 37237 7782 system. She has been lobbying for improvements in the fiscal and immigration frameworks in the attempt to continuously E: [email protected] harmonize it with the European directives and to respond to the specific problems arising in Romanian practice. • Madalina advises international assignees to and from Romania and high-net worth individuals.
50 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Spain
Qualifications • Bachelor’s degree in law from Universidad Autónoma de Barcelona. • Master in Tax Law from Universidad Autónoma de Barcelona. Experience • Xavier has more than 15 years’ experience in providing tax advisory services, both nationally and internationally. He regularly advises both individuals and legal entities, with special emphasis on tax planning prior to corporate restructuring Xavier Aixelà operations, as well as the adoption of decisions prior to making Senior Manager, Barcelona investments in certain jurisdictions. He has extensive experience in the legal and tax advice to high net worth individuals in matters affecting their personal taxation, consulting and corporate and estate planning, family planning T: +34 93 253 29 00 before the new generations, the marital crisis wealth M: +34 699 51 14 32 management or succession planning. E: [email protected] • Over the years, he has specialised in advising artists, athletes, sports clubs and sporting organisations on matters such as the hiring of athletes and artists, the protection of their respective image rights and the legal and contractual relationships between sports organisations, athletes and the agencies that represent them. • Since 2015 he is listed in the Best Lawyers ranking.
51 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Sweden
Qualifications • Karlstad University, B.Sc. Business Administration • Tax Law, Karlstad University • Certified Tax Advisor
Experience • Mårten heads the Middle Market practice in Stockholm. He has worked for KPMG since year 2000 and has 15 years’ Mårten Sundholm experience of advising clients on individual and corporate tax matters. Partner, Head of the Middle • Mårten advises on many aspects of individual and corporate Market practice in Stockholm taxation including but not limited to succession planning, relocations, tax efficient distributions of income to T: +46 8 723 9696 entrepreneurs, voluntary disclosures, incentive programs, T: + 46 768 543017 M&A transactions, restructuring and sale of assets. E: marten.sundholm • Mårten´s clients include high net worth individuals, @kpmg.se entrepreneurs and entrepreneurial families, private banks, family offices, national and international companies.
52 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Switzerland
Position • Head of Legal & Global Head of Legal, Head of Legal Switzerland
Qualifications • Law degree at the University of St. Gallen, Switzerland • Admitted to the bar of St. Gallen in 1999 • Certified Tax Expert in 2002 Juerg Birri Experience Partner, Legal, Zürich • Juerg Birri joined KPMG as a Partner in 2011 and heads the Legal Practice in Switzerland. He is in charge of a large team of T: +41 58249 3548 lawyers and experts who specialize in business law, private E: [email protected] clients and financial market law. In addition, Juerg has been Head of KPMG’s Global Legal practice from October 2016. As such he is responsible for the development, networking and market positioning of KPMG member firms legal services across the world. • A strong focus of Juerg’s work is on private clients. This includes in particular the analysis of financial products from tax and legal aspects as well as the tax-efficient structuring of assets, succession and estate planning. Furthermore, Juerg’s is engaged in the international regularization of undeclared assets in Swiss bank accounts. Due to his experience in the private banking sector he advises the banks management and the bank’s customers in the transformation process from an offshore to an onshore banking model.
53 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Switzerland
Qualifications • Certified German tax advisor, MBA (International Taxation
Experience • Heiko joined KPMG in 2009 when he became employed at KPMG’s German Tax & Legal Center in Zürich, which he has been leading since 2011. • He specializes in Swiss-German Tax issues, such as Swiss- German Cross-Border-Structures, Swiss-German Double- Heiko Kubaile Taxation Treaties, M&A tax services and acquisition models, Partner, Head of German Tax also giving advice to German clients on international relocations and Legal Centre, Zürich to Switzerland. Since May 2011, he has been responsible for the team’s preparation of German Tax Reports and Self- Disclosures for German Tax Residents with the German Tax T: +41 58249 35 10 Authorities. E: [email protected] • Heiko is author of an important German commentary for the Swiss-German Double-Taxation Treaty, as well as a new Swiss commentary. He has published the book ‘Der Steuer- und Investitionsstandort Schweiz’ (Tax and Investment location Switzerland), which was launched in its third edition in 2015.
54 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Switzerland
Position • Head of International Private Client Services Switzerland • Head of Blockchain Switzerland
Qualifications • Certified Tax Expert (Switzerland) • PhD in Law
Frank Lampert Experience Partner, Tax, Zug • Frank joined KPMG more than 15 years ago and is the Head of Office in Central Switzerland, Head of International Private Client Services Switzerland and Head of Blockchain T: +41 58249 4984 Switzerland. Frank leads various high net worth clients, Family E: [email protected] Office and ICO and crypto business engagements together with a highly specialized team of 25 colleagues. • Frank has broad knowledge of Swiss tax legislation and extensive experience in the areas of corporate tax including international structuring, M&A and tax planning. • Frank has a long standing relationship and excellent contacts with the tax authorities and financial industry in Switzerland. Furthermore, he holds the position of a Judge at the Administrative Court (Chambers for social security and tax) of the Canton Schwyz, as well as the Head of Taxes at the Zug Chamber of Commerce.
55 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Switzerland
Qualifications • Certified Tax Expert (Switzerland)
Experience • Michael joined KPMG more than 10 years ago and is the head of the Tax Department in Central Switzerland. He is well experienced in tax structuring of top executive and broad knowledge in tax procedures, compliance and tax reporting. • Michael has in-depth experience in all aspects of Swiss Michael Müller corporate and private taxation. He holds a special focus on the Director, Tax, Zug German and Austrian market. • Michael has broad knowledge in structuring relocations to T: +41 58249 4966 Switzerland for HNWIs. He leads various high net worth clients and Family Office engagements. E: [email protected]
56 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Switzerland
Qualifications • Certified Tax Expert (Belgium)
Experience • Sandrine is reponsible for the the International Private Client Services in the Romandie region.
Sandrine Uster Director, Tax, Geneva
T: +41 5824 93779 E: [email protected]
57 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Switzerland
Qualifications • Law Degree University of Fribourg • Admitted to Swiss bar • Member of the Society of Trust and Estate Practitioners
Experience • Nicole is the head of International Private Client Legal in Switzerland and is experienced in estate planning and Nicole Willimann international private law. Vyskocil • Nicole joined KPMG in 1998 and primarily advises international private clients on many aspects of wealth planning. Her Partner, Legal, Zug expertise includes cross-border successions, wills, matrimonial property and inheritance tax planning as well as estate administration and executorships. She regularly advises in both T: +41 58249 5020 international and domestic contexts, particularly assisting E: [email protected] international private clients to establish themselves in Switzerland. • Nicole is experienced in the field of international structures including Trusts and Foundations and has a special focus on philanthropy. • In addition, Nicole has in-depth knowledge in advising family owned businesses and Family Offices regarding all legal matters. • She is a member of the Zug Chamber of Commerce.
58 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Turkey
Qualifications • Graduate of Faculty of Political Science of Ankara University, 1998 • MBA with Finance and International Business Certificate at Southern New Hampshire University in the US in 1996 • The Tax Analysis and Revenue Forecasting Program of Harvard Institute for International Development • A Sworn Tax Advisor (YMM) Abdulkadir Experience Kahraman • After serving as a Tax Inspector for 11 years, Abdulkadir joined Partner, Istanbul another Big Four in Turkey as Senior Tax Manager in 1999. • He then joined Koc Holdings Auditing Group in 2006, where he T: +90 216 681 9004 served as in-house tax adviser in charge of tax consultancy for E: [email protected] the group’s financial sector. • He joined KPMG in Turkey as tax partner in charge of financial services in 2007. He has been the Head of Tax, since 2010. • Over the last 14 years, he has specialised in Financial Services taxation. He has got deep technical expertise in relation to tax areas of Financial Services, which covers M&A, restructuring, capital gains and the capital markets. He demonstrates an understanding of accounting and legal issues and the business and economic environment that can affect tax transactions. • He is co-author of Management Accounting Book published by Union of Chambers of Certified Public Accountants of Turkey.
59 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. UK
Qualifications • BA (Hons) Economics • Chartered Institute of Tax Advisors • Society of Trust and Estate Practitioners • Association of Tax Technicians
Experience • Partner in London’s Private Client Advisory Team specializing in Jo Bateson international family offices and the taxation of complex financial instruments. Partner, London • Jo has over 14 years experience advising one of London’s largest and oldest single family offices. T: +44 207 694 5445 • She leads the UK member firm’s national practice in relation to E: [email protected] providing private client tax services to the financial services sector, such as international private banks and wealth managers. • Advises on UK income tax, capital gains tax and inheritance tax, in particular in relation to complex financial instruments. • Leads the UK’s private client motorsport practice, advising team principals, drivers and senior management particularly in Formula 1. • Short listed as Private Client Practitioners ‘Top 35 Under 35’ for 2009, 2010 and 2011. • Appeared in the Sunday Times ‘Top 35 Women in Business’ in 2012. • Jo’s clients include ultra high net worth individuals, hedge fund managers, international family offices and private banks.
60 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. UK
Qualifications • Chartered Tax Advisor
Experience • Paul has over 10 years personal tax experience and has a broad spectrum of clients, including non-UK domiciled individuals, entrepreneurs, family trusts and family offices. • Paul advises on all areas of personal tax but has a particular focus on tax issues affecting entrepreneurs and real estate Paul Day investors. He regularly advises international clients on the tax Director, London implications of their UK property investments.
T: +44 20 7311 3560 E: [email protected]
61 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. UK
Qualifications • MA (Oxon) • STEP (Society of Trust & Estate Practitioners)
Experience • Catherine leads the UK firm’s Family Office Services, part of KPMG’s Family Business proposition, which supports and advises clients considering a full or partial exit from their family business, and also established Family Offices looking at ways Catherine Grum to protect and grow their wealth. Head of Family Office • After starting her career with an international law firm where Services, London she provided wide-ranging advice to UHNWIs, family businesses and family offices, Catherine moved to a global banking group where she was Head of Wealth Advisory T: +44 (0) 20 7694 2945 (EMEA) and lead the delivery of wealth structuring, succession E: catherine.grum@kpmg. planning and relocation solutions to the bank’s UHNW client co.uk base. Immediately prior to joining KPMG, Catherine established and ran a multifamily office for private office group provider. • Catherine is regularly interviewed on Family Office related matters and has received multiple industry rewards including STEP Young Practitioner of the Year, Private Asset Management Top 40 under 40 and Private Client Practitioner 50 Most Influential.
62 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. UK
Qualifications • Chartered Tax Advisor • Associate of the Chartered Institute of Taxation
Experience • Greg has over 25 years of practical tax experience and specialises in advising individuals, Family Offices (both UK and international), entrepreneurs, shareholders and Private Equity executives on their personal tax issues and takes a pro-active Greg Limb approach to tax advice which focuses on the ability to solve Partner & UK Head of Private rather than create problems and has a proven track record of Client Advisory, London achieving positive results for his clients. • Greg also advises a large range of UK and non-UK trusts and their beneficiaries on their UK tax affairs. Greg also has practical T: +44 20 7694 5401 first hand knowledge of creating Family Office structures both E: [email protected] for UK based families and for non UK based families. • Many of Greg’s clients have an international dimension be it in terms of their residency, domicile or location of their assets and business interests. • Greg spent six months on secondment to KPMG Channel Islands Ltd in 2008. • Greg also has recent practical experience of liaising directly with the newly formed High Net Wealth Units at HMRC on tax enquiries. • Greg has experience with settling large and complicated offshore disclosure cases for large families. As well as using technical arguments to help settle the case successfully for the family, Greg’s direct and honest approach can help families mutually agree the best way forward in sorting out past problems. • HMRC are currently actively reviewing many Non-Dom individuals’ background and affairs to make sure that not only are they taxing the individual correctly but also to see if the individual has acquired a domicile of choice in the UK.Greg has a wealth of knowledge in this area and also has experience of agreeing with HMRC that a UK domiciled individual had replaced his domicile of origin with a domicile of choice in another jurisdiction.
63 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. UK
Qualifications • BSC (HON) in Mathematics from the University of Leeds • Member of the Association of Tax Technicians • Member of the Chartered Institute of Tax
Experience • Rob has been with KPMG for 19 years dividing his time between London and the regional offices specialising in private client tax, advising High Net Wealth individuals, their families Rob Luty and trusts by providing ‘cradle to grave’ tax advisory services. Director, Manchester • Rob has advised on tax efficient business set ups, partial exits and sales; planning to hold and protects wealth; as well as T: +44 161 246 4608 succession planning for family business and managing investable wealth. E: [email protected] • Rob has a particular interest in international families’ trusts, residence, and domicile and family offices. • Rob has worked with KPMG clients in Europe, Bermuda, USA, West Africa, Australia, Hong Kong, and the Middle East.
64 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. UK
Qualifications • MA in Philosophy, Politics and Economics from Oxford University • Chartered Tax Advisor
Experience • Alexander has over 10 years’ experience advising some of the UK firm’s wealthiest international private clients. These include ultra-high net worth individuals or families, privately-owned Alexander trading and investment businesses, formal family offices and Marcham family trusts, along with other wealth-holding structures. He Director, London has extensive experience advising on a wide range of global tax and wealth structuring matters including: international capital tax and trust advice, global relocation advice, estate taxes, real T: +44 20 7311 4976 estate acquisitions and disposals, debt structuring, cross E: alexander.marcham border reporting and the movement of funds between @kpmg.co.uk jurisdictions. • Alexander’s clients include both UK resident and non-resident individuals, families and entities. He specialises in advising Middle Eastern families, travelling to the region regularly. • Alexander has worked previously at another Big Four firm before joining KPMG in May 2016. He has extensive experience in international business mobility.
65 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. UK
Qualifications • Bachelors in Maths and Economics from Warwick University • CTA qualified • ePRivate Clients Top 35 under 35
Experience • Craig heads up the Entrepreneur and Transaction Tax team in the London. Craig has years of expertise in the transaction area in particular looking at shareholder and deal advisory. His focus Craig Rowlands is on owner manged business and shareholders that are Director, London looking to exit their business. • Craig has been at KPMG in two spells for over 7 years also T: +44 20 7311 4682 working at EY. E: craig.rowlands @ kpmg.co.uk
66 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. UK
Qualifications • Chartered Tax Advisor • Previously, Inspector of Taxes in Inland Revenue
Experience • Derek joined KPMG in 1997. Prior to this he was an Inspector of Taxes in the Inland Revenue where he was responsible for undertaking a range of tax investigations into companies and private individuals. Derek Scott • Derek leads KPMG’s UK team advising high net worth Associate Partner, London individuals and families who are under enquiry by or making disclosures to HM Revenue and Customs. T: +44 20 7311 2618 • Derek specializes in advising clients, including international E: [email protected] families, undergoing complex investigations involving offshore structures and assets.
67 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. UK
Qualifications • Member of Institute of Chartered Accountants (Scotland) (CA) • Member of the Chartered Institute of Taxation (CTA)
Experience • Gavin has 14 years experience of private client tax at KPMG. • He advises a wide range of high-net worth individuals including a number of top executives within FTSE 100 companies and Gavin Shaw independently UHNW individuals. His experience covers a wide variety of personal taxation, family business and Director, London succession issues, dealing with a huge variety of client circumstances and unique family arrangements. T: +44 20 7694 4667 • His professional experience has a particular focus on M: +44 7717 807647 international advice including the taxation of non-UK domiciled individuals, offshore structures and tax residency matters. E: [email protected] • The international focus of many of Gavin’s clients also leads him to advise a range of clients in the financial services sector, which has seen him specialise in supporting individuals operating in this industry, leading the Private Client team’s focus on the PE exec and Hedge Fund market. His clients include one of Europe’s largest Hedge Funds and broad range of Private Equity firm. • Gavin also supports our Private Client practice operating in relation to providing private client tax services to the financial services sector, such as international private banks and wealth managers. • Named as Private Client Practitioners ‘Top 35 Under 35’ for 2013 and 2016.
68 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Middle East
69 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Bahrain
Qualifications • CA (SA) BCom. BAcc • H/DIP – Tax Law Witwatersrand University, Johannesburg • H/DIP – International Tax RAU, Johannesburg • Certificate in Mining Taxation, UNISA, Pretoria • Member of Institute of Chartered Accountants of Australia • Member of Institute of Chartered Accountants of South Africa
Craig Richardson Experience Engagement Partner, • Craig currently leads KPMG’s Tax and Corporate Services Head of Tax, Doha Practice in Qatar and Bahrain. • Craig has more than 29 years of professional services T: +974 4457 6571 experience and has been a tax partner for more than 20 years. E: [email protected] He has developed his career focusing on client service excellence, building lasting relationships with his clients and providing them with quality, tailor-made deliverables. Prior to joining KPMG in Bahrain and Qatar he successfully developed the specialist Tax and Legal Practice in KPMG’s Ukrainian firm. Before this, he significantly grew the Outsourcing and Tax Compliance Practice in Moscow and previously developed the VAT Group, CIT, CTSG, and an IT business for the South African firm of a Big Four firm.
70 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Israel
Qualifications • MBA, major in Accounting, College of Management • BA, Bachelor of Business Administration, College of Management • LLB, Bachelor of Law, Tel Aviv University
Experience • Nisim joined KPMG in Israel in 2006 after serving for thirteen Nisim Cohen years with the Tax Authority, his last position being deputy assessing officer of Petach Tikva. Partner, Tel Aviv • Nisim provides consulting services and ongoing support to a wide range of companies representing many of KPMG in T: +97236848000 Israel’s principal clients. E: [email protected] • Nisim has expertise in the arena of Israeli taxation, including mergers and acquisitions, capital market taxation, and personal tax. • Nisim is an associate lecturer at the faculty of accounting of the Tel Aviv University and in addition he is a lecturer at various academic institutions such as the College of Management and the Open University. • Nisim advises on global personal tax matters.
71 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Israel
Qualifications • Certified Public Accountant (Israel), Chartered Accountant (England and Wales), BSC Banking and International Finance.
Experience • John Fisher is a CPA and International Tax Partner at KPMG Somekh Chaikin, one of Israel’s leading Accountancy and Advisory firms. • He has had wide experience, over the last 30 years, in advising John Fisher multinational clients in such areas as international holding Partner, Tel Aviv structures, mergers and acquisitions, international sales and marketing strategies, IP location, financing structures and relocation. T: +972 3 6848666 • In 2009, John established a Private Client practice in the firm, E: [email protected] concentrating predominantly on the needs of High Net Worth new Immigrants and foreign investors in Israel. • John is regularly included in Euromoney’s “Guide To The World’s Leading Tax Advisors”. • He has been a regular contributor on taxation topics to newspapers and has lectured widely.
72 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Israel
Qualifications • Certified Public Accountant (Israel). • BA, Bachelor of Business Administration, College of Management. • Member of the Academics Staff of the business school in the College of Management.
Experience Tal Lazar • Tal Lazar joined KPMG Israel in 2010. • She manages the firm’s Private Client practice. Manager, Tel Aviv • Tal provides custom-tailored domestic and international tax services. In addition, she provides Audit services to high T: +972 3 6848841 net-worth individuals, personalized to clients’ fields of interest E: [email protected] and needs. • Tal specializes in Israeli taxation of companies and individuals. She has deep expertise in the Israeli tax regime of stock market investments income, including investments in shares, bonds, units in funds, derivatives and structured products.
73 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Kuwait
Qualifications • Fellow of the Institute of Chartered Accountants of England & Wales • Bachelor of Commerce
Experience • Zubair has over 18 years of professional experience gained in the UK and the Middle East. He leads the Kuwait Tax and Corporate Services department for KPMG. Zubair Patel • Started his career in the UK more than 10 years ago, and over Partner, Head of Tax & the tenure, advised high net worth individuals with all aspects Corporate Services, of their tax-related affairs. Kuwait City • Since moving to Kuwait in 2008, Zubair has worked with diversified family groups particularly working with their family offices with support from the KPMG’s global network with T: +965 222 87 531 adequate tax planning, restructuring both from tax efficiency E: [email protected] and from succession planning aspects and ongoing tax compliance. • He has worked closely with the Ministry of Finance in Kuwait and has a strong relationship with the tax authorities. • Zubair has worked in Kuwait and the Middle East region for a considerable time and is very familiar with the cultural and business landscape of the country and the region. He has also spoken at various Kuwait Tax seminars held by KPMG locally and regionally from time to time.
74 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Oman
Qualifications • Fellow Chartered Accountant of the Institute of Chartered Accountants of India. • Graduate of Commerce from the University of Mumbai, India.
Experience • Ashok is an experienced tax and professional services partner bringing in over 30 years of international tax experience to KPMG’s people and clients in the Middle East and South Asia Ashok Hariharan (MESA) region. Partner, Oman and • Ashok has been rated as a leading tax advisor in Oman by Regional Head of Tax in Expert Guides, a Euromoney publication. MESA, Musca • He helped KPMG set up an international tax practice in Dubai in 2003 which assists local and regional companies structure and T: +968 24749231 manage their outbound investments. E: [email protected] • Ashok advises multinational, regional and local clients, which include a number of family owned businesses, on tax and business regulations in the region and assists in structuring their inbound investments. He has helped a number of companies successfully deal with tax audits performed by tax authorities. He is known for his tax dispute resolution skills. • Ashok’s technical skills cover International corporate tax, M&A tax including tax due diligence, tax structuring and SPA assistance, tax risk management, transfer pricing, basic IES and VAT skills. • Ashok is the co-creator and editor of KPMG’s quarterly MESA Tax Update newsletter. He speaks regularly at KPMG and other seminars in Oman and the region and is regularly featured in the media. • During 2010 to 2013, he has served as KPMG’s Regional Quality Performance Liaison Partner for the MESA Region.
75 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Qatar
Qualifications • CA (SA) BCom. BAcc • H/DIP – Tax Law Witwatersrand University, Johannesburg • H/DIP – International Tax RAU, Johannesburg • Certificate in Mining Taxation, UNISA, Pretoria • Member of Institute of Chartered Accountants of Australia • Member of Institute of Chartered Accountants of South Africa
Craig Richardson Experience Engagement Partner, • Craig currently leads KPMG’s Tax and Corporate Services Head of Tax, Doha Practice in Qatar and Bahrain. • Craig has more than 29 years of professional services T: +974 4457 6571 experience and has been a tax partner for more than 20 years. E: [email protected] He has developed his career focusing on client service excellence, building lasting relationships with his clients and providing them with quality, tailor-made deliverables. Prior to joining KPMG in Bahrain and Qatar he successfully developed the specialist Tax and Legal Practice in KPMG’s Ukrainian firm. Before this, he significantly grew the Outsourcing and Tax Compliance Practice in Moscow and previously developed the VAT Group, CIT, CTSG, and an IT business for the South African firm of a Big Four firm.
76 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Saudi Arabia
Position • Member of KPMG’s Middle East and South Asia Tax Steering Committee • Member of the Tax Faculty of the Institute of Chartered Accountants in England and Wales
Qualifications • Member of the Canadian Institute of Chartered Accountants • Member of the Institute of Chartered Accountants in England Rupert and Wales Agius-Pease Partner, Head of Tax and Experience Legal, Riyadh • Rupert Agius-Pease currently heads the tax and legal function of KPMG in Saudi Arabia. Based in Riyadh, he provides strategic leadership and business development guidance to the T: +966 11 874 8579 group that operates from KPMG’s offices in Riyadh, Jeddah E: [email protected] and Al Khobar. The firm provides tax, zakat and legal services to both Saudi Arabian local leading companies and multi-national companies operating in the region. • Before joining KPMG, Rupert held the position of Vice President, Taxation, of a Canadian-based public company, one of the leading engineering and oil and gas companies in the world. The company has offices across Canada and in over 35 countries, including Saudi Arabia, and is currently delivering projects in more than 100 countries. • During this time Rupert was involved in all aspects of domestic and international tax planning, compliance, tax audits, tax provision financial reporting, structuring, transfer pricing, indirect taxes, research and development and project tax issues. In addition, Rupert was directly involved in mergers and acquisitions, treasury, finance and legal disciplines within the corporate function. • Prior to this, Rupert was a Tax Partner with an international professional services firm in Canada. During his 20 years with the firm, he was mainly involved in a variety of international tax projects, including tax planning for corporations operating globally and for in-bound investment in Canada. • Rupert has spoken on a number of occasions at tax conferences, including the Canadian Institute of Chartered Accountants National Tax Conference. During his time in industry he was also a member of the Tax Executives Institute Corporate Income Tax National Committee in Canada. • Sector experience: Engineering, oil and gas, mining, construction, financial services, professional practice, retail, real estate and wealth management. 77 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Saudi Arabia
Qualifications • Chartered Accountant • Bachelors in Law and Legislation • Bachelors in Commerce • Business in Administration
Experience • Kashif has been with KPMG for over 21 years. Having joined Kashif Jahangiri KPMG in Saudi Arabia in May 2013, previously he was with KPMG in Pakistan up to 2006 (as Tax Partner), in Ireland from Partner, Jeddah 2006 to 2011 (as Director, Financial Services Tax) and from 2011 to 2013 as Director with KPMG’s Global Centre of Excellence in T: +966126989595 Islamic Finance in the UAE. E: [email protected] • Kashif possesses good understanding of Islamic financial transactions and has worked closely with Revenue authorities in Ireland and Oman on amendments made to their tax laws to accommodate Islamic financial transactions. • Kashif advises several family businesses on their tax and Saudi Zakat matters. In addition, Kashif has advised several GCC based high net worth individuals on Saudi Zakat and tax matters relating to their ventures in Saudi Arabia.
78 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. UAE
Qualifications • Member of the Institute of Chartered Accountants of India • Bachelor of Commerce
Experience • Nilesh leads the firm’s international and M&A tax advisory services in the UAE. Nilesh has over 20 years of international tax experience. Nilesh has been advising multinational companies on structuring their investments into the region, Nilesh Ashar and also advising UAE-based companies on their international Partner, Dubai acquisitions. • Nilesh’s experience ranges from international tax structuring, T: +971 56 683 3219 fund structuring, carried interest planning, tax due diligence reviews, corporate tax advisory, tax litigation, transfer pricing, E: [email protected] VAT, corporate tax advisory and compliance on cross border mobility of personnel. • Nilesh has significant experience of advising clients in respect of inbound advisory, M&A tax, international tax advisory, fund structuring, cross border structuring of acquisitions/operations across corporate tax, transfer pricing, withholding tax and VAT matters. • Some of Nilesh’s experience includes: –– Tax advisory services and tax compliance services to a number of companies with regional headquarters in the UAE including banks and financial institutions and multinational companies with operations across the Middle East region. –– Advising on tax structuring operations, in respect of a number of clients and businesses with a focus on mitigating WHT on dividend, interest and capital gains tax on exit. –– Advising private equity funds on tax structuring funds and investments in GCC, UK, Europe and India. –– Leading M&A tax due diligence in respect of acquisitions in the Middle East and North Africa. –– Advising foreign multinational clients on setting up operations in the mainland UAE and the various free trade zones in the UAE, and structuring regional management and distribution centres from a tax and regulatory perspective. –– Advising foreign banks in the UAE with regard to their tax compliance (including FATCA) obligations.
79 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Asia
80 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. China
Qualifications • BA (Economics, Cambridge University), ACA, ATII
Experience • Mario has been based in London since leaving Italy in 1979, after graduating as an overseas student from Italy at Cambridge University. • He specializes in advising corporates on cross-border acquisitions and reorganizations. His clients include some of Mario Petriccione the larger UK and foreign multi-nationals as well as family Director, KPMG in the UK, owned businesses. London • Mario is a co-author of ‘Fundamentals of International Tax Planning’, published by IBFD. He is the author of numerous articles on tax in China, India and Africa, which have appeared T: +44 20 7311 2747 in a wide range of tax publications. He is a visiting lecturer in E: mario.petriccione@kpmg. tax law Leiden University, the Netherlands, at the Brazilian Tax co.uk Law Institute in Sao Paulo, and at Said Business School (Oxford University). • Mario has extensive knowledge of personal tax in China and is well placed to advise private clients on their Chinese tax issues.
81 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Hong Kong
Qualifications • BA Hons Accounting and Financial Analysis • ATT, Association of Taxation Technicians (UK) • CTA, Chartered Institute of Taxation (UK)
Experience • Leads KPMG’s Hong Kong International Executive Services (IES ) practice. Over 10 years’ experience dealing with Barbara Forrest compliance and advisory taxation issues in Hong Kong and Asia Pacific. Advises clients how to formulate international Tax Partner, Hong Kong assignment policies, design and structure tax efficient remuneration packages and to create practical solutions to tax T: +85 22978 8941 problems. E: [email protected] • Extensive experience in dealing with equity based employee compensation, both interpreting the tax treatment of offshore arrangements in Hong Kong and using equity compensation as a tax planning and employee retention tool. Barbara is a regular speaker at KPMG sponsored events and has published articles on taxation and international human resource matters and policies in various trade publications.
82 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. India
Qualifications • Fellow of the Institute of Chartered Accountants of India.
Experience • Parizad has more than 19 years experience in tax and allied matters pertaining to personal tax in both advisory and compliance matters. Parizad’s vast experience includes planning and advice related to structuring of equity based incentive compensation, taxation of retirals and other Parizad Sirwalla employee benefits, payroll review engagements. Executive Director, Mumbai • Expatriate taxation matters pertaining to movement between various countries including immigration and international tax issues including corporate, service tax and transfer pricing T: +91 22 3090 2010 issues. Addressing cross-border tax issues to reduce the tax E: [email protected] impact and avoid double taxation on employment income. • Has been involved in advising on compensation structuring, and Employee Stock Option structuring of various companies including multinational entities, assessment proceedings for expat employees before the tax authorities at various levels. • Has handled large expatriate engagements covering both inbound expatriates and outbound assignees in respect of various multinational and large Indian Companies. • Has vast experience in dealing with large corporates on foreign exchange issues relating to employee movements, planning of international secondments and availing treaty benefits as relevant, drafting employment contracts from tax perspective. • Has advised various companies on Indian Social Security matters and visa/immigration related matters.
83 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. India
Qualifications • Fellow of the Institute of Chartered Accountants of India.
Experience • Girish has over two decades of consulting experience and is a Tax Partner with the Indian practice of KPMG. Having built the M&A tax business of KPMG in India, he now heads the Global International Corporate Tax practice along with his current role as Co-Head of Tax, he is also a M&A Tax partner with KPMG in Girish Vanvari India. Partner, Mumbai • His experience includes advising on many of the largest M&A deals and restructuring transactions in India on a year-to-year basis. Furthermore, he helps many large multinationals with a T: +91 22 3090 1910 presence in India in navigating through the ever-evolving tax E: [email protected] and regulatory framework in India. • He has advised various companies across sectors such as manufacturing, infrastructure, telecom, IT, energy and natural resources, financial services, auto, pharmaceutical, FMCG(Fast-moving consumer goods), etc. • Girish is a regular speaker/panelist at various M&A and International Taxation conferences and seminars. He also regularly contributes articles in several newspapers and business magazines. • Girish has advised several transnational organizations, leading Indian enterprises and private equity firms. • Girish is the lead engagement partner on large accounts across industries particularly Infrastructure, Government & Healthcare including Oil & Gas sector, Power and Industrial Manufacturing. Girish is also the Head of the International Tax practice and has advised many clients across industries on various International tax matters.
84 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Malaysia
Qualifications • Certified Public Accountant, Malaysia Institute of Certified Public Accountant (MICPA) • Member, Chartered Tax Institute of Malaysia (CTIM) • Chartered Accountant, Malaysia Institute of Accountant (MIA) • Committee Member of Taxation Committee of MIA • Approved tax agent under Ministry of Finance
Pauline Tam Experience Executive Director, • Pauline has provided tax services to a diversified portfolio of Petaling Jaya clients including public listed companies and multinational corporations in a wide range of industries including airlines, oil and gas, infrastructure, manufacturing, trading, investment T: +60 37721 3388 holding, financial services, plantation, construction and E: [email protected] property development. • Some of her key areas of expertise are personal and corporate tax compliance and advisory, personal tax planning, payroll tax compliance reviews, advice on stock option plans, corporate tax due diligence reviews, tax audit and investigation, evaluation of tax incentives for foreign/local investments, advise foreign investors on tax incentives and implications on investment in Malaysia. • Pauline works with high net worth individuals.
85 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Pakistan
Qualifications • Fellow member of the Institute of Chartered Accountants of Pakistan • Fellow member of Institute of taxation management • Fellow member of Institute of Chartered Secretaries
Experience • Kamran joined Taseer Hadi Khalid & Co. in 1995. He is a Partner Kamran Iqbal Butt in KPMG’s Pakistani firm. His area of responsibility is income tax, sales tax and corporate matters. Partner, KPMG Taseer Hadi • Kamran has wide ranging experience in advising foreign and Co, Lahore investors on matters relating to setting up business in Pakistan and obtaining relevant permissions and approvals from the T: +92 300 841 4200 Board of Investments, State Bank of Pakistan, Corporate Law E: [email protected] Authority now Securities & Exchange Commission of Pakistan (SECP), Ministry of Finance, etc. • Participated in the preparation of KPMG’s publication titled ‘Taxation in Pakistan-Personal’, ‘Taxation in Pakistan-Principals’, ‘Annual Budget Brief’. • Kamran works with the following clients: MNC, OMC, manufacturing, trading, construction, retail, banks, pharmaceutical, high net worth individuals, expats.
86 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Singapore
Qualifications • Bachelor of Accountancy (Honours) from Nanyang Technological University of Singapore • Non-practising member of the Institute of Certified Public Accountants of Singapore • Accredited Tax Advisor with the Singapore Institute of Accredited Tax Professionals Limited
Experience Alan Lau • Alan has more than 20 years of experience in International Partner, Head of HNWI and Corporate and Singapore Corporate taxation. He has vast Financial Services, Tax experience in the areas of tax compliance, planning and tax consultancy work. T: +65 6213 2027 • Alan currently heads the High Net Worth Individual (HNWI) E: [email protected] space for KPMG Tax in Singapore. He has personally advised HNWI individuals and family offices on tax matters surrounding trust planning, as well as distribution and divestment issues on trust structures, and downstream operating investments. • Alan has recently worked with a renowned private bank to advise a Taiwanese HNWI on structuring and establishing a US$2b global real estate platform. He has separately advised an Indonesian-based family office on BEPS developments and related re-structuring issues. Alan also has significant experience on personal taxation appeals and amnesty issues for HNWIs originating from various countries. • Alan regularly speaks at public seminars and workshops, especially on his specialised area of Financial Services.
87 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Singapore
Qualifications • Member, Institute of Singapore Chartered Accountants • Accredited Tax Advisor, Singapore Institute of Accredited Tax Professionals • American Institute of Certified Public Accountants
Experience • BJ has assisted companies and individuals in Singapore with BJ Ooi employer filing issues and personal tax planning over the last 20 years. He has advised on complex transactions impacting Partner, Head of Private high net-worth individuals and senior executives, long-term Client Services, Singapore incentive plans, executive compensation tax planning, equity remuneration strategies, voluntary disclosures, multi- jurisdictional employment arrangement, design and T: +65 6213 2657 implementation of tax equalisation plans and global/regional E: [email protected] expatriate assignment programs. He has represented companies and individuals in dealings with tax authorities on dispute resolution involving omissions of income and has been involved in pioneering payroll diagnostics and voluntary disclosures in Singapore. • BJ served as a lecturer of the Advanced Tax Programme at the Tax Academy of Singapore. His articles and thought pieces have been published in the Business Times, The Straits Times, International Tax Review, The Edge, CPA Singapore and numerous online news portals. He has co-authored four books on personal financial planning and taxation.
88 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Vietnam
Qualifications • LLM. Tax Law, University of Maastricht (The Netherlands)
Experience • Joost is a Director and current GMS leader at KPMG in Vietnam. He has spent his career working in The Netherlands, Kenya, Australia and currently Vietnam. • Joost advises large multinationals as well as smaller corporations about bringing people into Vietnam, with a focus Joost van Vliet on tax and immigration. Director, Ho Chi Minh City • Working in several jurisdictions has given Joost, meaning he can add value to his clients by building on his experience. T: +84 8 3821 9266 • He has advised on implementation of equity incentive (ext. 3806) schemes, pension solutions, double tax treaties and many E: [email protected] more personal tax issues.
89 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Americas
90 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Argentina
Qualifications • Certified Public Accountant from the University of Buenos Aires, Argentina • Master in Corporate Finance graduated at CEMA University
Experience • Rodolfo Canese was the Senior Manager of the Iberoamerican desk in KPMG in Spain for two years, and he was dedicated to developing, coordinating and delivering tax services to Rodolfo Canese businesses operating in its region. Méndez • He joined KPMG in Argentina in 1996 and began working on Partner, Buenos Aires International Corporate Services (ICS) issues in 1998 and International Executive Services (International Executive Services) in 2007. T: +54 114316 5869 • He has wide experience in tax advisory services associated E: [email protected] with inbound and outbound investments in Latin America as well as local and regional tax planning and the delivery of International Executive Services products from other Latin American KPMG’s offices. He also worked on the coordination of several regional projects in Latin America including reorganizations of Latin American and international companies (ETVEs, LLCs) providing corporate and individual tax planning, compliance and consulting to national and multinational corporations in various industries including financial, manufacturing, retailing and distribution. • He is experienced in understanding and structuring capital ventures and the commercial requirements related thereto, as well as in the creation and implementation of ETVEs and LLCs.
91 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Barbados
Qualifications • BSc. In Finance and Accounting (Hons) – University of Salford, United Kingdom (1995) • Master of Accounting with concentration in Taxation – University of Florida, Gainesville, USA (2002) • Fellow of the Association of Chartered Certified Accountants (ACCA) • Fellow of the Institute of Chartered Accountants of Barbados Louisa (ICAB) • Member of the Institute of Chartered Accountants of the Lewis-Ward Eastern Caribbean (ICAEC) Partner, Hastings Experience T: +12 46434 3900 • Louisa joined the KPMG team as a tax partner in October 2015 E: [email protected] following on from her role as a tax and assurance partner for Barbados and the Eastern Caribbean at another Big Four Firm. • Providing tax advice on both international and domestic tax is Louisa’s focus, in addition to managing a diverse portfolio of tax and corporate services clients. Louisa brings to KPMG a wealth of experience, adding substantial value to her clients’ businesses in the areas of telecommunications, banking, hospitality, manufacturing, insurance and finance within both the local and international sectors. • Within the international tax practice, Louisa focuses on providing tax advisory, compliance, corporate services, immigration and relocation services to high net worth and expatriate individuals who are seeking to reside or work in Barbados.
92 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Bermuda
Qualifications • Bachelor of Commerce • Chartered Accountant (Canada) • Certified Public Accountant (U.S.)
Experience • Will joined the Bermuda tax practice in 1999, and since that time has focused on providing U.S. tax compliance and Will McCallum advisory services to high net worth individuals and international executives based in Bermuda and abroad. Director, Hamilton • Will has extensive experience in the complex U.S. provisions applicable to the taxation of interests in offshore trusts, and has T: +14 41294 2645 assisted numerous U.S. individuals in implementing E: [email protected] appropriate tax planning to mitigate U.S. tax exposure while ensuring compliance with rigorous reporting requirements. • Will is a member of KPMG’s FATCA Group, a global network formed to assist foreign financial institutions in understanding and addressing the U.S. FATCA provisions. • Will has presented seminars on various topics, including U.S. income and estate taxation of foreign nationals and U.S. citizens resident abroad and most recently the application of FATCA to foreign trusts.
93 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Brazil
Qualifications • Graduated in Law and Accountancy at PUC – Pontifícia Universidade Católica de São Paulo • MBA at Fundação Getúlio Vargas de São Paulo
Experience • Ana began her career in 2000 in the Legal area and since 2004 has being working in the Global Mobility area, rendering compliance and consultancy services on labor, social security Ana Rennar and fiscal matters, for medium/large companies and individuals Tax Senior Manager, in different business. Sao Paulo • Currently, Ana assists clients in matters associated with Brazilian taxes, labor and social security issues on international assignments (inbound and outbound individuals). T: +55 (11) 3940 8136 E: [email protected] • Her Current responsibilities include: –– Assisting companies providing advice on expatriate matters. –– Assisting companies providing compliance and consultancy services in relation to labor and social securities practices.
94 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Brazil
Qualifications • Brazilian Regional Accounting Council (CRC)
Experience • Valter joined KPMG in Brazil in 2000 and currently assists clients in International Corporate Tax (ICT) and International Executive Services (IES) issues. • From February 2007 to October 2008, he joined the Global Tax Advisory group KPMG in Japan – Tokyo office, assisting Valter Shimidu Japanese investors in matters related to investments abroad Tax Partner, Sao Paulo and leading the Brazilian Desk. • Currently, Valter assists clients in matters associated with T: +55 (11) 3940 3269 Brazilian taxes, such as cross-border transactions, supply chain, transfer pricing and corporate and individual taxes. He spent E: [email protected] five years providing Tax & Labor Merger Acquisition services to clients of many lines of businesses. • Current responsibilities include: –– Assisting companies with expatriate matters, tax planning strategies, tax compliance. Working directly with expatriates and foreign nationals to provide information and tax advice. –– Assisting companies with inbound and outbound tax issues. –– Coordinating the Japanese Practice in Brazil.
95 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Brazil
Qualifications • Accounting degree from Universidade Católica de Santos (UNSANTOS) • Certified Public Accountant in the state of Sao Paulo
Experience • Patricia is a country leader for Brazil, responsible for serving global and local GMS clients. She coordinates global and local engagements in the region, and identifies and coordinates tax Patricia Quintas consulting and strategies for multinational and local clients in Calvoso Brazil. Partner, Sao Paulo • She has over 30 years of experience in major firms GMS, specializing in Brazilian Individual Income Tax and Labor Law for expatriates. T: +55 (11) 3940 5007 • Patricia specializes in consulting and compliance tax services E: [email protected] including planning, split payroll, foreign tax credit, estimate tax and tax return preparation, tax equalization, and Brazilian Central Bank Report of foreign investments. • She also specializes in double taxation treaties and US Federal individual income tax preparation and consulting for US citizens and residents living abroad. • Patricia graduated in accounting from Santos University (UNISANTOS) in Brazil. She is fluent in English.
96 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Canada
Qualifications • Masters of Science in U.S. Taxation (Wayne State University, U.S.) • Certified Public Accountant (U.S.) • Chartered Professional Accountant, Chartered Accountant (Canada) • Honours Bachelor of Business Administration, Wilfrid Laurier University Michael Pereira • Member of Society of Trust and Estate Tax Practitioners (STEP) Partner, Toronto Experience — US Tax • Insulating non-U.S. persons from U.S. estate tax on U.S. T: +41 6777 8769 investments and U.S. situs assets. E: [email protected] • Advising U.S. citizens and green card holders on the tax implications arising from expatriation from the U.S. and developing strategies to minimize exposure to this tax. • Advising U.S. citizens and residents on implications and opportunities associated with offshore trusts, and assist with restructuring to achieve tax efficiency. • Providing U.S. tax consulting and compliance services to U.S. citizens participating in foreign private equity structures, and managing their complex cross-border tax issues. • Assisting clients with complex U.S. tax reporting requirements and making voluntary disclosures with the Internal Revenue Service.
Experience — Canadian Tax • Providing tax advice and planning for immigrants and emigrants to/from Canada to understand and minimize Canadian tax consequences. • Advising trustee(s) on the potential exposure of Canada’s deemed resident trust rules to non-Canadian trusts. • Assisting Canadians with understanding the Canadian tax treatment and reporting obligations associated with distributions from non-resident trusts. • Assisting non-Canadians with planning for the acquisition of Canadian real estate.
97 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Cayman Islands
Qualifications • Jama is a graduate of the University of South Carolina, with a Master of Accountancy in Taxation and a Bachelor of Science degree in Business Administration (Accounting). • Jama is a Certified Public Accountant with certification in the State of North Carolina.
Experience • Jama has over eleven years of tax experience in public Jama Johnston accounting with respect to U.S. Tax compliance and consulting Senior Manager, for clients in a variety of industries, including construction, George Town commercial and residential real estate, financial services, and healthcare. • From January 2011 to the present, she has worked for KPMG in T: +1 345 815 2658 the Cayman Islands, tax practice. Before joining KPMG, Jama E: [email protected] gained five years of experience working in the tax department for one of the top twenty largest public accounting firms in the United States. • Jama’s current responsibilities include the review of complex business and individual federal and state tax returns with a specialization in hedge funds, private equity, and expatriate individuals, as well as PFIC analysis and reporting.
98 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. USA
Qualifications • MS – Taxation – Fairleigh Dickinson University • BS – Accounting – Seton Hall University
Experience • Kristen has extensive skill representing individual owners as well as various investment management companies. She has wide-ranging experience working with high net worth individuals, trusts, private foundations as well as traditional Kristen Stinson partnerships. She provides tax consulting, planning and Managing Director, compliance services to financial services industry clients and Kennedy Parkway Short Hills general partners. She has worked with start-up managers as well as multi-billion dollar managers.
T: +973-315-2687 E: [email protected]
99 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. USA
Qualifications • New York Law School: Juris Doctorate • Professor Albert Kalter Award for Tax Excellence, Recipient • Seton Hall University: Master of Science, Taxation • Rutgers University: Bachelor of Science, Accounting
Experience • Warren has extensive skill representing high net worth Warren D. Abkowitz individuals, as well as various hedge funds, private equity funds, fund-of-funds, broker/dealers, investment management Partner, companies, and Registered Investment Advisers. He has New York extensive experience working with high-net-worth individuals and trusts, as well as, traditional partnerships, corporations T: + 212-872-3851 (both public and private). He provides business consulting, E: [email protected] planning (Federal, state and estate), and compliance services to all types of financial services industry clients and General Partners. He has broad experience across the financial services industry and has worked with start-up managers as well as multi-billion dollar managers. • Warren represents many clients that been selected for audit by the Internal Revenue Service and state taxing authorities. He has also developed complex tax-efficient structures, including domestic and offshore funds/blockers, consolidated returns, qualified subchapters “S” subsidiaries, and limited liability companies. • Warren is a regular contributor to various print and electronic hedge fund resources.
100 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Africa
101| IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. South Africa
Qualifications • Bachelor of Commerce with Law as a Major • Bachelor of Laws • Master of Laws • Registered Tax Practitioner of South Africa
Experience • Carolyn is the Head of International Executive Services Carolyn Chambers (International Executive Services) for South Africa and is the Regional leader for International Executive Services in Africa. Partner, Johannesburg Carolyn is also Chief Operating Officer for Tax & Legal South Africa. T: +27 11647 5764 • Carolyn has extensive experience advising many of KPMG’s E: carolyn.chambers major clients regarding expatriate taxation matters, both in @kpmg.co.za South Africa and throughout Africa. She specializes in the national and international taxation of international executives’ remuneration and investment income, advising regarding international tax planning, Double Taxation Agreement interpretation, and tax compliance. • Carolyn is also responsible for advising high net worth individuals regarding cross-border investments and managing their tax liabilities on a global basis. • Carolyn has provided assistance to many Private Client individuals in relation to the following: –– South African Exchange Control. –– Tax and Exchange Control Amnesty and more recently, Voluntary Disclosure Program. –– Global tax compliance for foreign investments and cross-border implications of movement of funds offshore from South Africa.
102 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. South Africa
Qualifications • Registered Master Tax Practioner (MTP(SA)) with the South African Institute of Tax Practitioners • Higher Diploma in International Tax • Btech in Financial Information Services
Experience • Melissa joined KPMG in October 2004. She specialises in the Melissa Duffy local and foreign taxation of international executives’ remuneration, Trust planning, Double Taxation Agreement Partner, interpretation, tax compliance, expatriate policy development, Johannesburg employee incentive compensation schemes, as well as employees’ tax consulting and compliance. • Melissa is a key member of the Voluntary Disclosure T: +27 (0)82 448 1989 Programme service offering. She assists High Net Worth Individuals with the regularisation of tax and exchange control E: [email protected] defaults and contraventions. • She also engages with clients providing assistance on payroll reviews for purposes of identifying historic areas of exposure; • Her specialty includes advising on employee’s tax compliance and the related registration requirements; • She manages the South African expatriate income tax and employees’ tax filings for large multi-national companies. • Melissa provides advice regarding controls, policies and procedures for clients to ensure optimum payroll processing within legislative requirements.
Sector experience • Melissa’s clients ranges across all industries and sectors – financial services, consumer markets, manufacturing, mining, etc.
103 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. South Africa
Qualifications • Registered Tax Practioner (TP(SA)) with the South African Institute of Tax Practitioners • B Com Accounting
Experience • Salome is an Associate Director in the Global Mobility Services and Employment Tax Advisory business unit in South Africa. She joined KPMG in 1992. Salome Smit • Salome specialises in the tax compliance of high net worth Associate Director, individuals and trusts. She has been involved in the tax Johannesburg compliance for individuals and trusts for 32 years. She currently manages a portfolio of global mobility clients as well as a portfolio of local individual clients. Salome’s expertise and responsibilities include: T: +27 (0)82 718 8731 –– Expatriate tax compliance, E: [email protected] –– Tax Compliance of High Net Worth Individuals, –– Relationship manager for clients consisting of individuals with family trusts and small businesses –– Key member of the Voluntary Disclosure Programme team that assists High Net Worth Individuals with the regularisation of tax and exchange control defaults and contraventions. • Salome also has extensive experience in the field of corporate tax compliance.
Sector experience • Salome’s clients ranges across all industries and sectors including small business, trusts, financial services, consumer markets, engineering, etc.
104 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. South Africa
Qualifications • Registered Master Tax Practioner (MTP(SA)) with the South African Institute of Tax Practitioners • M.Com (South African and International Tax) (University of Johannesburg) • Postgraduate Diploma in Tax (Rhodes University) • B.Com Accounting (Rhodes University)
Claire Abraham Experience Senior Manager, • Claire joined one of the Big 4 firms in 2008 where she specialised in expatriate taxation and employees’ tax. From Johannesburg 2012- 2014 Claire was an associate at one of South Africa’s prestigious law firms, where she gained extensive experience in managing tax and exchange control matters relating to High T: +27 (0)72 249 0108 Net Worth Individuals and Trusts. E: [email protected] • On 1 June 2014, Claire joined KPMG in South Africa’s Global Mobility Services team. • Claire has assisted multiple High Net Worth Individual clients with regularising their South African tax and exchange control affairs. She has also advised on the tax and exchange control consequences relating to, among others: –– Emigration of South African individuals, –– South African and offshore trusts, –– Participation in local and foreign share schemes, –– South African estate duty and planning, –– Tax Dispute Resolution.
Sector experience • Claire has advised clients from all industries and market sectors, including but not limited to financial services, consumer markets, manufacturing, retail, etc.
105 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Russia
106 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Russia
Qualifications • Degree in Economics from the Russian Plekhanov Economics Institute • CPA (Maine, USA)
Experience • Nadezhda has extensive experience in many areas of taxation and law, including providing advice on international taxation to private clients in both the private and business spheres. Nadezhda Maltseva • She specializes in business restructuring, transaction support Director, Moscow as well as structuring the operations of foreign companies in Russia and other CIS countries. T: +74 95937 4477 • In particular, Nadezhda has successfully run international E: [email protected] projects on developing and implementing structures for personal ownership of assets, shareholders agreements and structures for management, financing and ownership of intellectual property. • Nadezhda’s major clients are represented by, inter alia, high net worth Russian individuals and entrepreneurs. Nadezhda also provides tax advice to a range of Private Equity firms.
107 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Russia
Qualifications • International Economic Relations Specialist, • Moscow State Institute of International Relations (University)
Experience • Donat has been working the Russian firm’s Moscow office. He advises local and multinational companies operating in Russia on personnel-related issues as well as private clients and family offices on various aspects of their activities in the areas of tax, Donat Podnyek social security, migration, currency control and other regulatory Partner, Moscow requirements. • Donat has extensive experience in representing private clients’ interests in dealings with the Russian tax authorities. T: +74 95937 2985 E: [email protected] • He has led a number of private client and family office projects, including business pre-sale tax planning, in-the-deal support as well as post-deal compliance and tax representation. • Donat has a wealth of experience in private equity tax planning, cross-border and local tax compliance reviews, helping clients chose a jurisdiction for their relocation or relocation of their families and other projects.
108 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Russia
Qualifications • CPA, State of Oregon • Certified Russian Statutory Auditor (General Audit) • Taxes and Taxation, Financial Academy • Physics of Metals, Moscow Institute of Steel and Alloys • Certified Translator, Moscow Linguistic University
Experience Irina Suvorova • Investigating potential acquisitions and financial projections Partner, Moscow from a tax and financial perspective • Structuring and restructuring of private assets T: +74959372546 • Pre-IPO assistance E: [email protected] • Advising family owned businesses on a variety of tax and foreign currency issues
109 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Australia
110 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Australia
Qualifications • BA Degree (Hons), University of Cambridge, UK • Member of Taxation Institute of Australia
Experience • Andrew has over 15 years experience in the UK and Australia advising on cross-border planning, international remuneration and employee incentive compensation arrangements. Andrew Hutt • He has broad experience with clients in the HNW sector and Partner, International also in dealing with the affairs of private equity investment Private Clients, Sydney professionals. • Andrew has worked with: T: +61 2933 58655 –– Foreign nationals with offshore family trusts. E: [email protected] –– Private equity remuneration and co-invest structures. –– Foreign pension arrangements and investments. –– Australian taxation office audits of high net worth individuals.
111 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Australia
Experience • Advising individuals on implications of relocating globally including ability to incorporate provision of assignment benefits in a tax-effective manner. • Advising individuals on most appropriate structures and alternatives to mitigate any potential double taxation arising in Australia and another country. • Advising on cross-border pension issues and structuring effective arrangements for individuals temporarily in Australia. Ben Travers • Advising on remuneration including cross-border share scheme Partner, Melbourne issues and bonus arrangements. • Significant experience in dealing with the Australian taxation T: +61 1392 885279 office including obtaining rulings to confirm the taxation arrangements of various investments and dealing with the ATO E: [email protected] on audits of individuals and their employers. • Ben has experience in the following: –– Employee Share Schemes. –– Cross Border Pension arrangements. –– Remuneration Structuring. –– Financial Services.
112 | IPC Directory 2017 © 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. www.kpmg.com
© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. CREATE | CRT079017