Tax Controversy Leaders

www.internationaltaxreview.com/taxdisputes

Tax Controversy

SIXTH Leaders EDITION

The comprehensive guide to the world’s leading tax controversy advisers

Contents

2 Introduction and methodology

8 Bouverie Street, London EC4Y 8AX, UK 3 Global 174 Italy Tel: +44 20 7779 8308 overview 184 Japan Fax: +44 20 7779 8500 Troubled waters Managing editor Caroline Byrne – global 191 Luxembourg [email protected] transparency Editor Anjana Haines and controversy 193 Malaysia [email protected] in uncertain 198 Mexico Deputy editor Joe Stanley-Smith times [email protected] 211 Netherlands 8 Argentina Reporter Amelia Schwanke 219 New Zealand [email protected] 9 Australia Deputy editor, TP Week.com Joelle Jefferis 222 Norway [email protected] 27 Austria 225 Peru Production editor Nitesh Vaghadia 32 Belgium [email protected] 226 Philippines Publisher Oliver Watkins 43 Brazil [email protected] 229 Poland 54 Bulgaria Associate publisher Andrew Tappin 232 Portugal [email protected] 55 Canada Business manager Brittney Raphael 234 Puerto Rico [email protected] 82 Chile 235 Romania Senior marketing executive Sophie Vipond 84 China [email protected] 239 Russia Marketing executive Anna Sheehan 104 Colombia 251 Singapore [email protected] 106 Croatia Subscriptions manager Nick Burroughs 259 South Africa [email protected] 106 Cyprus CEO, Legal Media Group Matthias Paul 263 South Korea 107 Denmark SUBSCRIPTIONS AND CUSTOMER SERVICES 270 Spain Customer services: +44 20 7779 8610 107 Ecuador UK subscription hotline: +44 20 7779 8999 280 Sweden US subscription hotline: +1 800 437 9997 108 Finland 292 Switzerland © Euromoney Trading Limited, 2016. The copyright of all 112 France editorial matter appearing in this Review is reserved by the 301 Taiwan publisher. 126 Germany No matter contained herein may be reproduced, duplicated 306 Thailand or copied by any means without the prior consent of the 143 Greece holder of the copyright, requests for which should be 307 Turkey addressed to the publisher. Although Euromoney Trading 144 Gulf Limited has made every effort to ensure the accuracy of this Cooperation 313 Ukraine publication, neither it nor any contributor can accept any Council legal responsibility whatsoever for consequences that may 316 UK arise from errors or omissions, or any opinions or advice 145 Hong Kong given. This publication is not a substitute for professional 332 US advice on specific transactions. 151 Hungary The top US tax Directors John Botts (Chairman), Andrew Rashbass (CEO), controversies in Colin Jones, The Viscount Rothermere, Sir Patrick Sergeant, 155 India 2016 Paul Zwillenberg, David Pritchard, Andrew Ballingal, 166 Indonesia Tristan Hillgarth 391 Venezuela International Tax Review is published 10 times a year by 173 Ireland 395 Vietnam Euromoney Trading Limited. This publication is not included in the CLA license. Copying without permission of the publisher is prohibited ISSN 0958-7594 402 Index of firms

1TAX | www.internationaltaxreview.comCONTROVERSY LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 1 Introduction Tax litigation experts are increasingly in demand as tax authorities around the world expand their Methodology resources to audit the tax affairs of big firms and challenge any irregularities. Tax Controversy Leaders is a guide Global trends this year have centred on how to the leading tax dispute resolution governments worldwide are implementing the lawyers and advisers in the world. In OECD’s recommendations in the base erosion and addition to highlighting tax profes- profit shifting (BEPS) project, leading to a number sionals, the guide also includes liti- of disputes arising as taxpayers and authorities gators and barristers who may not adjust to new standards and mechanisms. practise tax on a day-to-day basis. In Europe, the European Commission’s state aid Inclusion in this guide is based investigations are unravelling agreements held bet- on a minimum number of nomina- ween multinationals and governments. The Euro - tions received. Besides the required pean Commission’s decision that requires Ireland to number of nominations, entrants obtain $14.5 billion in back taxes from Apple over must also possess evidence of out- “illegal” state aid is just one example of a ruling standing success in the past year and against a US multinational enterprise in recent years. consistently positive feedback from Apple and Ireland are appealing the Commission’s peers and clients. Firms and individ- ruling, as are Luxembourg and the Netherlands for uals cannot pay to be recommended the Commission’s state aid deci sions that went in the Tax Controversy Leaders against Fiat and Starbucks, res pect ively, in October guide. 2015. Moreover, the Danish government will inves- tigate hundreds of taxpayers with potential unde- clared offshore assets after announcing that it will purchase data leaked in the Panama Papers scandal. Reliable expert advice regarding such tax audits, investigations, disputes and litigation has never before been more valuable for businesses and governments alike. In the US, the Internal Revenue Service continues to pursue transfer pricing issues and is aggressively litigating transfer pricing cases. With all of this in mind, it is clear that taxpayers need access to lawyers and advisers with experience in all stages of tax controversy. The remit of tax controversy advisers now extends far beyond the courtroom with many taxpayers seeking advice on tax dispute prevention techniques. In addition, many tax controversy advisers provide services on tax audit management practices, global strategic planning of tax audits and disputes, tax risk management, analysis and disclosure, mutual agreement procedures, advance pricing agreements and alternative tax dispute resolution. We hope that this sixth edition of the Tax Controversy Leaders guide will provide you with the confidence to obtain reliable and trustworthy advice in each of the areas highlighted above, in each of the 53 jurisdictions covered.

Anjana Haines, Editor, International Tax Review

TAX2 | www.internationaltaxreview.comCONTROVERSY LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 2 Global Troubled waters – global transparency and controversy in uncertain times

David Swenson, global leader of PwC’s tax controversy and dispute resolution network, looks at how the OECD’s BEPS project is changing the tax controversy and disputes landscape and the potential pitfalls that may emerge as certain jurisdictions do not commit to the multilateral initiatives.

Enhanced tax transparency, tax efficiency, and improved tax dispute resolution mechanisms are driving themes in today’s global tax landscape, given the promulgation of new disclosure requirements and automatic exchange of information at the centre of agendas of both governmental and non-governmental organisations. The OECD’s country-by-country reporting (CbCR) template, recommended in Action 13 of its base erosion and profit shifting (BEPS) project, is significantly impacting how multinational enterprises (MNEs) look at the tax function within their organisation, and is generating concerns over David Swenson PwC the public disclosure of reported data. There is also uncertainty over how the data will be interpreted by tax authorities from a risk assessment perspective, and the potential for an increase in audits and disputes worldwide. At the same time, the European Commission’s state aid investigations into certain rulings received primarily by US- based MNEs, and the Commission’s recent decision to require Apple to retroactively pay $14.5 billion in unpaid taxes, are also causing chaos in the global tax environment – creating even more uncertainty for MNEs that obtained tax rulings originally thought to be in compliance with international standards. Moreover, these state aid investigations have been questioned as undermining the OECD’s efforts to reduce tax avoidance through its BEPS initiatives, including CbCR, and thereby leading to a new era of global tax transparency and increased controversy.

Tax transparency – dawn of a new era Transparency is one of the fundamental pillars of the OECD’s

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BEPS initiatives, partly accomplished through the OECD’s BEPS Action 13 on the Transfer Pricing Documentation and CbCR. Action 13 recommends a three-tiered approach that includes a master file, a local file, and a CbCR template for multinationals to report income, taxes paid, and economic activity on a country-by-country basis that will collectively move disclosure and transparency for tax administrations to new, unprecedented levels. Standing alone, the disclosure of the global allocation of income, taxes paid, and economic activity via the CbCR initiative is intended to serve as a ‘risk assessment tool for tax authorities’. Tax authorities will, however, view the master file and local file in parallel with the CbCR to rationalise the CbCR results as a beginning point in deciding whether to initiate a transfer pricing audit. The consequential effect is that the three filings will enable tax administrations to use the reported information to perform data analytics, identify transfer pricing risks, deploy resources to more effectively assess such risks, and commence audits with more information on hand. Unfortunately, the data may be susceptible to misunderstanding and misinterpretation by tax administrations and other stakeholders. The end result will likely be a more volatile audit and dispute environment. Numerous countries have promulgated domestic legislation implementing the CbCR measure, which will be automatically exchanged between jurisdictions through the multilateral Convention on Mutual Administrative Assistance in Tax Matters, bilateral tax treaties or tax information exchange agreements (TIEAs), or other government-to-government mechanisms, such as the Multilateral Competent Authority Agreement (MCAA) on the exchange of country-by-country reports. In addition, the European Commission has announced proposals that would require the public reporting of CbCR, which is now back in the spotlight following the Commission’s recent decision to require Ireland to retroactively recoup $14.5 billion in taxes from Apple. According to the Commission, public reporting of employees, activities, turnover, and taxes paid will provide greater transparency into the tax arrangements and agreements between MNEs and governments in Europe.

EU state aid cases – increased uncertainty in MAP cases Separately, the Commission’s Apple decision may increase uncertainty for MNEs that have obtained tax rulings and advance pricing agreements that were previously thought to comply with international norms. BEPS Action 13 requires a listing of such rulings and agreements within the master file (and in fact, a copy as part of the local file) as a means to provide enhanced transparency. But, the European Commission’s state aid investigations go one step further in questioning the validity of transfer pricing principles agreed upon between MNEs and governments. The Commission’s interpretation of the state aid doctrine and retroactive recoveries could under- mine mutual cooperation and multilateral progress in addressing international tax avoidance through the OECD’s BEPS project, and, in turn, could create a divide in the architecture of the new international structure that is meant to be predictable, fair, and efficient. The mutual agreement procedures (MAP) process under bilateral income tax treaties is

TAX4 | www.internationaltaxreview.comCONTROVERSY LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 4 Global one of the primary mechanisms through which cross-border tax disputes are resolved. Unfortunately, due to disagreement over the application of certain international norms, the European Commission’s approach in state aid matters may lead to audits and controversies that are difficult or impossible to resolve through the MAP process. If this concern materi- alises in practice it will lead to more uncertainty and potentially to an increase in double taxation in bilateral cases around the world. The bottom line is that these increased tax reporting requirements and the sharing of sensitive data and information, along with state aid investigations that call into question the validity of long-standing international standards, on a collective basis may inevitably result in a new era of tax controversy leading to an increase in the number and size of audits and disputes and a far greater risk of multiple taxation of the same items of income.

Managing risk in the new era of global tax controversy Pre-emptive measures, such as performing ‘strategic risk assessments’ as part of the process of compiling the information to be reported through BEPS Action 13, will become a key component of a broader, coordinated approach to preventing and managing audits and disputes worldwide and will become a necessary and essential part of risk prevention strategies. This will necessitate a holistic approach to enhancing the compilation, sharing, and documentation of data that necessarily includes technological solutions. Re-allocation of resources to a centralised hub for audit and controversy functions will also become critical in developing and maintaining consistent defensive strategies on a global basis, as well as in monitoring the resolution of audits and assessing the potential impact that disputes may have on overall results. In certain circumstances, pre-audit strategies (such as early communications and negotiations with tax authorities) can provide certainty for taxpayers and correspondingly reduce the risk of future audits and disputes. These alternative resolution options do not, however, address the fundamental concern that increased reporting requirements and exchange of information will create widespread transparency into the business activities of MNEs for tax authorities worldwide – with governments each performing their own independent risk assessments, initiating audits, and assessing income and tax adjustments. As a result, the risk of double (or even multiple) taxation will be compounded and exponential pressure will continue to be placed on the MAP process. Moreover, the European Commission’s state aid investigations will add an additional layer of complexity into the resolution of treaty-related disputes through MAP. EU member states may find it difficult to comply with their obligations under bilateral tax treaties to provide relief for double taxation through MAP with respect to a state aid decision, given that the interested treaty partners would not be part of the European Commission’s decision, and accordingly, may lack the fundamental framework through which a treaty-related dispute can be resolved.

Making dispute resolution mechanisms more effective The OECD’s BEPS Action 14 on ‘Making Dispute Resolution Mechanisms More Effective’ is aimed, in part, at minimising the risks of uncertainty and double taxation by ensuring consistent and appropriate implementation of the MAP process under bilateral tax treaties. The final report provides that countries will commit to developing ‘minimum standards’ in the

5TAX | www.internationaltaxreview.comCONTROVERSY LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 5 Global context of treaty-related disputes and will ensure effective and efficient implementation of the standards through the establishment of a peer-based monitoring process. The minimum standards are complemented by a number of best practices designed to meet three guiding principles, namely: • Ensuring that treaty obligations relating to MAP are fully implemented in good faith and that MAP cases are resolved in a timely manner; • Ensuring implementation of administrative processes that promote the prevention and timely resolution of treaty-related disputes; and • Ensuring that taxpayers have access to MAP when eligible. Moreover, the OECD has indicated that 20 countries have committed to providing mandatory binding arbitration in their bilateral tax treaties as a means to guarantee that treaty-related disputes are resolved within specified timeframes. This has been considered a remarkable move forward as collectively these 20 countries were involved in more than 90% of outstanding MAP cases at the end of 2015. Nevertheless, concerns remain that a number of important G20 countries have not yet committed to mandatory binding arbitration and the increase in the global MAP case inventory in future years may be largely attributable to those countries. The final report clearly reflects a deep understanding of the difficult problems faced by, and some potentially created by, tax administrations as BEPS initiatives are implemented – problems that can only be addressed on a multilateral basis with full accountability and transparency. To this end, additional work on the formation and implementation of a peer monitoring mechanism is deemed critical and necessary to ensure that the minimum standards were in fact satisfied. The MAP Forum within the OECD’s Forum on Tax Administration, along with the OECD’s Working Party No. 1 on Tax Conventions and Related Questions, have been given the directive to develop and implement a peer review mechanism. Over the course of 2016, progress has been made in developing this mechanism with the aim to implement the peer review process towards the end of 2016, and with the first reviews being delivered in 2017 to the OECD Committee on Fiscal Affairs. The core documents for the peer monitoring process will include ‘terms of reference’ and the ‘assessment methodology’ that will include a roadmap upon which committed countries will be assessed along with ensuring that assessments across all countries will be consistently applied. Thus, tax administrations also will be held to a new level and different types of ‘transparency’ in handling cross-border disputes and MAP cases.

Conclusion Transparency is at the forefront of today’s global tax environment as one of the driving forces to prevent tax avoidance by MNEs. The reality is that increased tax reporting requirements and the sharing of information will inevitably result in an increased number of audits and disputes that will further stress the MAP processes and will increase the risk of double taxation. Separately, the European Commission’s state aid investigations show no signs of slowing down and will add a layer of complexity to increased tax disputes. Hence, the OECD’s work on BEPS Action 14 is an integral component of the overall

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BEPS initiatives – the success of which will depend on responsible tax administration through a commitment to the minimum standards and cooperation in the peer monitoring mechanism. In this dynamic global environment, MNEs are encouraged to adopt a proactive strategic approach to considering the structure of the tax function in the tax controversy space, with a view to enhancing the ability to prevent, manage, and resolve tax audits and disputes worldwide.

7TAX | www.internationaltaxreview.comCONTROVERSY LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 7 Argentina Mariano Ballone Teijeiro & Ballone Abogados Martín Barreiro Baker & McKenzie Maria Ines Brandt Marval, O’Farrell and Mairal Enrique Guillermo Bulit Goñi Bulit Goñi & Tarsitano Jorge Damarco Bruchou, Fernandez Madero & Lombardi Horacio Garcia Prieto Marval, O’Farrell and Mairal Eduardo Gil Roca PwC Rafael González Arzac Mitrani Caballero Ojam & Ruiz Moreno Gloria Gurbista Teijeiro & Ballone Abogados Liban A Kusa Bruchou, Fernández Madero & Lombardi Alvaro Luna Requena Luna Requena & Fernandez Borzese Abogados Santiago Montezanti Estudio Beccar Varela Susana Camila Navarrine Asorey & Navarrine Luis Marcelo Núñez Pérez Alati, Grondona, Benites, Arntsen & Martínez de Hoz Juan Manuel Soria Acuña Rosso Alba, Francia & Asociados Alberto Tarsitano Bulit Goñi & Tarsitano Guillermo Teijeiro Teijeiro & Ballone Abogados Miguel Tesón Estudio O’Farrell

TAX8 | www.internationaltaxreview.comCONTROVERSY LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 8 Australia

Michael Bersten

Michael Bersten has been a senior partner within the PwC Australia tax controversy and dispute resolution (TCDR) practice since founding the practice in 2004. The practice now comprises 30 professionals and eight partners. Michael is a member of the TCDR global leadership team and leads the PwC TCDR practice in the Asia Pacific region. He also leads PwC’s global general anti-avoidance rules team and is PwC chairman of the PwC Australia tax policy panel. Michael is a member of the firm’s global tax policy core group and is active 201 Sussex Street Sydney NSW 2000 in the BEPS debate. Australia As a Big 4 firm partner since 2001, Michael has acted in many of the major tax controversies in Australia, predominantly Tel: +61 2 8266 6858 Email: in the publicly listed and global business sectors. His work [email protected] ranges from legal services in relation to reviews, audits, disputes Website: and litigation to strategic advice on tax risk management and www.pwc.com/taxcontroversy legal advice on major transactions, especially on Part IVA. Michael has extensive experience assisting clients in the assessment and management of their tax controversies (audits, disputes and litigation) and tax risk in Australia. He consults globally, particularly in Asia. As the former Australian Taxation Office (ATO) deputy chief tax counsel and deputy Australian government solicitor, Michael has a strong understanding of ATO policy and practice, and experience at assisting clients achieve the best possible outcomes in negotiations with the ATO.

9TAX | www.internationaltaxreview.comCONTROVERSY LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 9 Australia

Fiona Craig

Fiona Craig, Deloitte Australia, has 20 years of experience with Deloitte UK and Deloitte Australia, including 15 years specialising in transfer pricing. Fiona’s primary focus is in the globally dynamic area of transfer pricing controversy, providing strategic and practical advice to taxpayers engaging with revenue authorities on both audit defence and advance pricing agreement matters. Deloitte Australia Her impressive track record in achieving successful transfer pricing outcomes includes experience in implementing and pric- Grosvenor Place 225 George Street ing tax efficient structures for large listed and privately owned Sydney NSW 2000 multinational organisations and obtaining subsequent fiscal Australia agreements. Tel: +61 2 9322 7770 Fiona advises clients in a variety of sectors with particular Mobile: +61 410 045 300 focus on the energy and resources, technology and pharmaceu- Email: [email protected] tical sectors. Website: www.deloitte.com

TAX10 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 10 Australia

James Fabijancic

James Fabijancic, Deloitte Australia, is the national leader of the Australian legal practice specialising in the areas of tax controversy and litigation services. James has over 15 years of experience assisting clients in complex dispute matters against the Australian revenue authorities. He has acted for a number of high profile multinationals, major corporates and high wealth groups in relation to rulings, reviews, audits, settlements and Deloitte Australia has instructed in numerous Federal Court and Tribunal matters, working with Australia’s leading tax barristers. Level 14, 550 Bourke Street Melbourne Victoria 3000 He has been involved in a range of diverse matters relating Australia to international tax, transfer pricing, R&D tax concession enti- tlements, withholding tax, corporate tax issues and the applica- Tel: +61 3 9671 7370 Mobile: +61 404 049 545 tion of the general anti-avoidance rule (GAAR), including Fax: +61 3 9691 8442 appearance at the GAAR Panel. James works with his clients Email: [email protected] through the full range of the dispute life cycle from transaction Website: www.deloitte.com implementation with “audit readiness” support, defence strategy and planning and Part IVC and declaratory relief applications. James holds a BCom/LLB from the University of Mel - bourne, is a member of the Tax Institute and Law Institute of Australia and was part of the working group in relation to the recent Australian foreign investment reforms.

11TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 11 Australia

Greg Janes

Greg Janes, Deloitte Australia, is a senior corporate tax partner with more than 35 years of experience in income tax. Greg has achieved national prominence as an adviser in relation to complex tax controversy matters. He is recognised by the London- based International Tax Review as one of Australia’s leading practitioners in tax controversy matters. He has specialised in tax controversy for more than 10 years at Deloitte where he has Deloitte Australia successfully acted for a range of high profile clients in respect of Australian Taxation Office (ATO) audit activity and formal tax- 550 Bourke Melbourne 3000 ation disputes. Australia Before joining Deloitte, Greg held numerous key leadership roles within the ATO, including: assistant commissioner, large Tel: +61 (03) 9671 7508 Mobile +61 0414 942 589 business and international segment, a role which he held for Fax : +61 (03) 9691 8175 seven years; senior tax counsel, group head – appeals and review Email: [email protected] programme; and leader of the ATO’s complex audit programme Website: www.deloitte.com in Victoria.

TAX12 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 12 Australia

Mark Kenny

Mark Kenny, Deloitte Australia, has 31 years’ experience in providing taxation services, specialising in international tax and transfer pricing. His experience includes implementing and pricing tax efficient structures for large listed and privately owned multinational enterprises. Mark has managed both transfer pricing reviews and audits

(including a joint audit involving two tax jurisdictions), as well Deloitte Australia as the negotiation of advance pricing agreements. Mark advises clients in a variety of sectors with a particular Grosvenor Place 225 George Street focus on manufacturing, engineering, technology, pharmaceuti- Sydney NSW 2000 cals, and retail including luxury goods. Australia

Tel: +61 2 9322 7578 Mobile: +61 419 205 001 Email: [email protected] Website: www.deloitte.com

13TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 13 Australia

Ashley King

Ashley King is a tax controversy partner with PwC and has 30 years’ tax experience, including 20 years with the Australian Taxation Office (ATO). Ashley has achieved national prominence and is regularly called upon by the media and the tax profession for his views on tax controversy matters in Australia. Ashley was one of the youngest tax officers to have been promoted to the position of assistant commissioner in the ATO in PwC 2001, and was senior assistant commissioner (large business and international division) when he left the ATO to join PwC in Freshwater Place 2 Southbank Boulevard 2007. Southbank VIC 3006 Ashley specialises in advising clients in different industries on Australia the strategic management of ATO reviews, audits and disputes, Tel: +61 3 8603 0363 including negotiating settlements and advising on tax audit Mobile: +61 4 0199 4371 defence. Ashley has a deep knowledge of ATO policies and deci- Email: [email protected] Website: sions impacting tax controversy including settlements, rulings, www.pwc.com/taxcontroversy audits, access visits, information and assessment powers and the general anti-avoidance rule (GAAR), and has deep relationships across the ATO. Ashley brings unique insight to tax issues and has acted as witness and expert witness in numerous tax matters, for both the ATO and clients. By combining his extensive ATO experience and insight, Ashley has been instrumental in negotiating numerous large tax audit settlements in the banking, investment, mining, oil and gas industries, including disputes in relation to cross- border finance, investment structures, transfer pricing and anti-avoidance provisions. He has also successfully assisted many clients in obtaining positive ATO rulings. Ashley graduated from the University of New South Wales with a master’s degree in tax law and from the University of Canberra with bachelor degrees in commerce and accounting. Ashley is a registered tax agent and chartered tax adviser, and represents the Australia and New Zealand Chartered Accountants on the ATO’s dispute resolution committee. Ashley is also a member of the Australian Tax Institute’s legal and dispute resolution committee.

TAX14 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 14 Australia

Jonathon Leek

Jonathon Leek, Deloitte Australia, is a solicitor and barrister with more than 20 years of experience as a tax specialist. Jonathon is experienced in advising Australian and multinational enterprises in relation to direct and indirect taxes on the full range of corporate, commercial, and financial transactions and projects.

He has extensive knowledge and experience of obtaining tax Deloitte Australia rulings, managing tax audits and risk reviews, objecting against assessments, appealing to courts and tribunals, and negotiating Tower 2, Brookfield Place 123 St Georges Tce settlements, including by mediation. Perth WA 6000 Jonathon is also experienced in acting for clients operating in Australia a broad range of industries including energy, resources, real Tel: +61 8 9365 7960 estate, infrastructure, financial services, media, communica- Email: [email protected] tions, and technology. Website: www.deloitte.com

15TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 15 Australia

Paul McCartin

Paul McCartin is a partner in PwC Australia’s tax controversy and dispute resolution team. Paul has over 18 years of tax experience and joined PwC after 12 years working at senior levels of the Australian Taxation Office (ATO). Paul specialises in pre-litigation dispute resolution and has achieved outstanding results for clients. While at the ATO, Paul performed a variety of senior compliance and PwC technical roles including working as an assistant commissioner in the public groups and international and the aggressive tax Freshwater Place 2 Southbank Boulevard planning business lines. Paul is a former ATO Competent Auth - Southbank Vic 3006 ority and was also the ATO’s delegate on the Joint International Australia Tax Shelter Information Centre (JITSIC) based in Washington Tel: +61 3 8603 5609 DC from 2009-2010. +61 412 861 551 In an environment of increasing revenue authority collabo- Email: [email protected] Website: ration, Paul’s ATO and international tax administration experi- www.pwc.com/taxcontroversy ence is recognised and highly sought after by clients to assist them to resolve a range of complex international disputes. Paul uses his ATO technical and compliance experience, coupled with his understanding of the ATO and international tax administration ‘mindset’, to specialise in assisting clients to strategically and effectively manage risk reviews, audits and objections. Paul has particular expertise in managing disputes with the ATO having resolved a number of significant and complex matters for listed public companies, private groups and high- net wealth individuals.

TAX16 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 16 Australia

Paul McNab

Paul McNab is a solicitor and senior tax partner at PwC Aus - tralia and is a member of the tax controversy and dispute resolution (TCDR) practice. He has more than 30 years of taxation experience, including eight years in the Australian Tax ation Office (ATO) compliance branch, where his work included a number of high-profile investigations and the management of the resulting litigation and prosecutions. Over the last 20 years PwC in private practice he has had extensive experience in assisting clients understand the tax risks they face and manage their inter- 201 Sussex St Sydney actions with the ATO. His work has included reviews of signif- Australia icant transactions, assistance with the assessment and disclosure of tax risk to statutory auditors, management of audits by the Tel: +61 (02) 8266 5640 Email: [email protected] ATO and the negotiation of settlements and preparation for and Website: conduct of litigation. www.pwc.com/taxcontroversy Paul holds an LLB from the Queensland University of Technology and an LLM, with honours, from Sydney Univer sity. He is a chartered tax adviser and is entered on the roll of the High Court of Australia. He has conducted cases in the Administrative Appeals Tribunal, the Federal Court of Australia and the High Court. He has a strong background in working with companies whose value is significantly driven by intangible assets. He has worked on a number of disputes involving the interaction of Australia’s transfer pricing rules and the general anti-avoidance rule (GAAR). Over the last year, he has worked with many global groups (especially US multinationals) on their responses to the Australian government’s BEPS initiatives. He has published extensively on (and managed in practice) tax issues in relation to intangible asset-based business models and the management of related transfer pricing disputes.

17TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 17 Australia

Eddy Moussa

Eddy Moussa is a practising tax lawyer with over 17 years of experience in providing legal advice on taxation matters such as financing, international and domestic restructuring and merger and acquisition transactions. Eddy is a partner in the PwC tax controversy team. He provides legal advice to mainly multinational clients on taxation matters (including anti-avoidance), and supports clients in PwC resolving disputes with the Australian Taxation Office. This work involves assisting clients under audit or investigation. Darling Park 201 Sussex Street Eddy also leads alternative dispute resolution processes, briefs Sydney NSW 2000 counsel and provides anti-avoidance opinions. Australia He has also advised a number of multinational enterprises on Tel: +612 8266 9156 international tax issues including cash repatriation, investment Mobile: +614 1311 1161 structuring, withholding tax and treaty issues. Email: [email protected] Website: Eddy also has an interest in the taxation of intellectual prop- www.pwc.com/taxcontroversy erty in Australia and has written papers on the topic. He is on the NSW state council of the Tax Institute of Australia and the NSW professional development committee of the Tax Institute of Australia and has published papers on taxation anti-avoidance. Eddy has bachelor degrees in business and law, and a master’s degree in tax. He is a qualified solicitor of the Supreme Court of NSW, practitioner of the Federal and High Court of Australia, a registered tax agent in Australia, and a CTA of the Tax Institute of Australia.

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Peter Murray

Peter Murray is a pre-eminent tax adviser with more than 30 years’ experience. He is recognised as a leading Australian tax lawyer in Doyles’ Guide to the Australian Legal Profession. Peter leads the Hall & Wilcox tax controversy and dispute resolution practice, which now comprises 12 professionals and five partners. Formerly, Peter was a senior partner of KPMG and a founding partner of KPMG Law. Peter is also a past president Hall & Wilcox of The Tax Institute – Australia’s premier tax industry body. Peter is active in tax policy development and participates in tax Level 11, Rialto South Tower 525 Collins Street policy consultation with the Treasury and the Australia Taxation Melbourne, VIC 3000 Office (ATO). Australia Peter is an external member of the ATO’s general anti-avoid- Tel: +61 3 9603 3683 ance rule (GAAR) panel, which advises the ATO on the appli- Email: peter.murray@ cation of the GAAR to issues arising out of tax audits, investi- hallandwilcox.com.au Website: gations and private ruling requests from taxpayers. www.hallandwilcox.com.au He is also a fellow of the Institute of Chartered Accountants, a chartered tax adviser and on the roll of the High Court of Australia. Peter has extensive experience acting for public and privately owned corporate groups (both listed and internationally owned, and high-net wealth families) in the management of risk reviews, audits, disputes and litigation. Peter also advises on major transactions, including in relation to the potential application of Part IVA. His specific areas of specialisation include assisting clients in the assessment and management of their tax disputes and providing advice on corporate group reorganisations, mergers and acquisitions, including domestic, inbound and outbound investment, thin capitalisation and debt/equity, capital/revenue characterisation, tax consolidation and repatriation of profits. Peter’s clients include a range of multinational, public and private entities, professional services firms and high-net worth family groups across a broad range of industries.

19TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 19 Australia

Simon Rooke

Simon Rooke is a legal partner in PwC’s Melbourne tax controversy practice. Simon specialises in working with clients to resolve complex and sometimes intense disputes with the Australian Taxation Office (ATO). Simon has 20 years of taxation experience, including 12 years in international tax and M&A tax, which have led to sev- PwC eral significant ATO investigations, up to and including litigation. Simon has been recognised in 2009 and 2011 as one of 2 Southbank Boulevard Southbank Australia’s leading tax advisers in International Tax Review’s Melbourne 3006 guide to the world’s leading tax firms. Australia Simon has extensive experience in assisting clients manage Tel: +61 3 8603 4133 ATO disputes, including ATO risk reviews, ATO audits, settle- +61 4 2200 4038 ment negotiations, alternative dispute resolution and litigation. Email: [email protected] Simon’s a Website: pproach is to take a respectful and educative approach www.pwc.com/taxcontroversy to ATO investigations, while rigorously protecting a client’s rights (both at law and under ATO practice and policy). Simon’s experience has also ranged from navigating through the increasingly aggressive ATO approach to information gathering, to seeking private binding rulings on contentious tax matters, to assisting companies with ‘ATO readiness’ during initial public offerings, to litigation against the ATO when other avenues of dispute resolution are exhausted. Simon holds bachelor degrees in commerce and law. He is a chartered accountant in Australia and New Zealand, a chartered tax adviser, holds a graduate diploma in applied finance and a graduate diploma in legal practice. Simon is also a member of the Law Institute of Victoria and a member of the Law Council of Australia’s business law section.

TAX20 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 20 Australia

Judy Sullivan

Judy Sullivan is a legal partner – tax controversy – and the national leader for tax litigation and alternative dispute resolution (ADR) at PwC. Judy holds a BEc/LLB from the Australian National Univer - sity and LLM from Sydney University. She is a member of the advisory panel to the Board of Taxation and a member of the

Australian Taxation Office (ATO) dispute resolution working PwC group. She is also a chartered tax adviser (The Taxation Inst - itute) and on the High Court’s roll of legal practitioners. 201 Sussex Street Sydney NSW 2000 Judy is a leading tax lawyer and litigator in Australia. She Australia joined PwC in 2013, and was formerly the tax partner leading the Sydney tax disputes practice at top tier law firm King & Tel: +61 2 8266 0197 Email: [email protected] Wood Mallesons. Website: For 25 years, Judy has guided multinationals, major corpo- www.pwc.com/taxcontroversy rates and high-net wealth individual clients through tax reviews, audits, negotiations and litigation across all areas of federal and state taxes. She has run or worked on seminal Australian tax cases in the Administrative Appeals Tribunal, Federal Court and High Court, as well as the NSW Supreme Court. She instructs and works with the leaders of Australia’s tax bar. With the ATO’s shift to ‘real time’ engagement with taxpayers, Judy focuses on opportunities to work closely with the ATO and taxpayers to bring them together to achieve early engagement and resolution of disputes through ADR processes including settlement discussions, mediation and early neutral evaluation. As cross-border transactions and corporate structures are under intense ATO scrutiny, (with significant additional ATO resources now applied to ‘taskforces’), multinationals and major corporates must prepare to defend potential disputes in relation to their structures, transactions and pricing approaches. Judy has extensive expertise across these topics and other important areas such as resources and private equity. Judy also has a keen interest in pro bono matters, and has won the New South Wales Law Society Award for her pro bono work representing artists and establishing their practices as businesses for taxation purposes.

21TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 21 Australia

Jacques van Rhyn

Jacques van Rhyn, Deloitte Australia, is an international tax and transfer pricing partner and leader of the national transfer pricing practice. He is a qualified attorney and has been practising for more than 20 years, several of which were spent leading national and regional transfer pricing teams in the Big 4 firms. Before relocating to Australia in 2009, Jacques was the

Africa regional transfer pricing leader for another Big 4 firm. He Deloitte Australia has gained extensive experience serving clients across Africa, Australia and Asia Pacific in various industries including energy Woodside Plaza Level 14, 240 St Georges Terrace and resources, mining and oil field services, automotive and Perth, WA 6000 pharma ceuticals. Jacques has managed several multi-jurisdic- Australia tional international tax and transfer pricing projects for multina- Tel: +61 8 9365 7122 tional groups, ranging from global business reorganisations, Email: [email protected] global documentation, intellectual property (IP) tax planning Website: www.deloitte.com and dispute resolution. He provides service across multiple countries leveraging his strong global networks, knowledge of the OECD guidelines, double tax treaties and in-country transfer pricing rules, and awareness of revenue authorities’ enforcement of these rules in various jurisdictions including South Africa, Australia, China, UK and other African countries. Jacques has led a number of significant transfer pricing cases and audits, and negotiated favourable advance pricing agreements in several jurisdictions. Jacques has been listed in Euromoney’s guide to the world’s leading transfer pricing advisers in both South Africa and Australia. He is a regular presenter at various international tax and transfer pricing conferences and forums, and is a contributor to various tax and industry publications.

TAX22 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 22 Australia

Angela Wood

Angela Wood is the national lead partner of the tax dispute resolution and controversy team with KPMG Australia. Angela is also the Asia Pacific leader within KPMG International’s global tax dispute resolution and controversy services network. With 20 years’ experience representing the Australian Tax - ation Office (ATO) and taxpayers in tax litigation and dispute resolution at KPMG, Angela assists multinationals, large private KPMG Australia groups and high-wealth individuals to successfully navigate to efficient and early resolution of disputes at all points along the 147 Collins Street Melbourne, Vic 3000 tax controversy continuum. She gets involved in early-engage- Australia ment with the ATO at the transaction stage, through to requests for rulings, ATO risk reviews and audits, along with Tel: +61 3 9288 6408 Email: objections and litigation. [email protected] Angela’s Australian and ASPAC practice focuses on effective Website: www.kpmg.com/au management of tax dispute risk across a range of industries, including energy, mining, finance, automotive, infrastructure, IT/technology and retail. She has extensive experience in dispute management in relation to transfer pricing, income tax, general anti-avoidance provisions and Australia’s recently enact- ed Multinational Anti-avoidance Law. To bolster taxpayer positions, Angela specialises in multi-jurisdictional evidence gathering, designed to positively influence outcomes in alternative dispute resolution processes in reviews, audits and litigation. Prior to joining KPMG Australia, Angela was a partner in an Australian law firm, where she represented the ATO in relation to its most significant and complex tax litigation in the Federal Court of Australia and High Court of Australia.

23TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 23 Australia Howard Adams EY Sarah Blakelock KPMG David Bloom QC New Chambers Michael Clough King & Wood Mallesons Gregory J Davies QC Victorian Bar John W de Wijn, QC Victorian Bar David Drummond KPMG Sarah Dunn KPMG Tony Frost Greenwoods & Herbert Smith Freehills Adam Gibbs KPMG Stewart Grieve Johnson Winter & Slattery Cameron Hanson Herbert Smith Freehills Dixon Hearder Baker & McKenzie Andrew Hirst Greenwoods & Herbert Smith Freehills Ross Hocking KPMG Lyndon James PwC Chris Kinsella Minter Ellison Angelina Lagana KPMG Peter Le Huray PwC

TAX24 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 24 Australia Nicholas Mavrakis Clayton Utz Geoff McClellan Herbert Smith Freehills Carmen McElwain Minter Ellison Craig Milner Corrs Chambers Westgarth Alan Mitchell Herbert Smith Freehills Ben Opie KPMG Adrian O’Shannessy Greenwoods & Herbert Smith Freehills Trevor Pascall Crowe Horwath Australia Alex Patrick KPMG Hugh Paynter Herbert Smith Freehills Chris Peadon New Chambers Michael Perez King & Wood Mallesons Mark Poole KPMG Mark Richmond SC Eleven Wentworth Chambers Cameron Rider PwC John Salvaris KPMG Brendan Sullivan SC Tenth Floor Chambers Reynah Tang Johnson Winter & Slattery Tom Tha----wley SC New Chambers

25TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 25 Australia John Walker Baker & McKenzie Anthony Watson Greenwoods & Herbert Smith Freehills Paul Wenk Herbert Smith Freehills

TAX26 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 26 Austria

Herbert Greinecker

Herbert Greinecker is a partner and head of the Austrian transfer pricing team. He joined the firm in 1985 and has more than 31 years of professional experience in advising domestic and multinational enterprises in national and international legal and tax matters. Herbert has been involved in a number of transfer pricing projects covering tax planning, transfer of functions (value chain PwC transformation) and transfer pricing documentation aspects. He serves a large number of subsidiaries of international corpora- Erdbergstrasse 200 1030 Vienna tions in Austria as well as Austrian based multinational clients. Austria He has intense tax audit experience, mostly on transfer pricing matters, and assisted clients in obtaining advance rulings, as well Tel: +43 1 50188 3300 Email: as negotiating advance pricing agreements. Further, Herbert is [email protected] a frequent speaker at conferences and seminars on transfer pric- Website: ing related matters as well as an author in the field of transfer www.pwc.com/taxcontroversy pricing. Herbert holds an MBA from the Vienna University of Eco - no mics and a doctorate from the University of Vienna. Herbert is a member of the Austrian Chamber of Accountants as a certified public accountant and tax adviser, member of the tax experts board of the Austrian Chamber of Accountants and several working groups thereof, and member of the Austrian branch of the International Fiscal Association.

27TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 27 Austria

Bernhard Groehs

Bernhard Groehs, Deloitte Austria, is the managing partner. His practice includes mergers and acquisitions, structured investments and strategic consulting in public sector projects. His team includes more than 15 specialised litigation experts. Bernhard has specialised in tax and criminal tax law for many years, and has been a court-certified expert since May 2014.

Bernhard has written more than 100 pieces published in all Deloitte Austria leading Austrian legal magazines and publications. He has been a teaching assistant at the Law University of Economics, Renngasse 1/Freyung 1013 Vienna Vienna, and a member of the University of Vienna law faculty. Austria Bernhard is a member of the Austrian Institute of Certified Public Accountants, the International Association of Boalt Hall Tel: +43 1 53700 5500; +43 1 53700 99 5500; Alumnis (IABA), the International Fiscal Association, Rotary, +43 664 80537 5500 and the Board of CFO Club Austria. Email: [email protected] Website: www.deloitte.at

TAX28 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 28 Austria

Alexander Lang

Alexander Lang, Deloitte Australia, joined in 2003 and leads the tax litigation and fiscal penal law team. The team supports clients in all types of national and international disputes with tax authorities. In fiscal penal law matters the team defends clients’ tax positions in tax audits and before Austria’s Tax Court of Appeal and the Administrative Supreme Court (VwGH).

Alexander is a certified public accountant (CPA) and a certi- Deloitte Austria fied tax consultant. He is a certified fiscal penal law expert and lectures on tax litigation and criminal tax law at the law faculty Renngasse 1/Freyung 1013 Vienna of the University of Vienna. He studied law and business Austria administration at the University of Vienna and the University of Economics. Alexander has published various articles in all lead- Tel: +43 1 53700 6650 Fax: +43 1 53700 99 6650 ing Austrian legal magazines and publications. Mobile: +43 664 80537 6650 Email: [email protected] Website: www.deloitte.at

29TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 29 Austria

Robert Rzeszut

Robert Rzeszut, Deloitte Austria, is a tax adviser who specialises in procedural tax law. He has been with the firm since 2007. He works in the tax litigation team assisting international corporations, medium size businesses, and private clients. He also defends clients in fiscal criminal law procedures and prepares self-disclosures to help clients become retroactively compliant.

Robert gained experience by defending his clients’ tax posi- Deloitte Austria tion in tax audits and subsequently before Austria’s Tax Court of Appeal and the Administrative Supreme Court (VwGH). Renngasse 1/Freyung 1010 Vienna Further more, Robert managed mutual agreement procedures Austria involving several jurisdictions to avoid double taxation in close cooperation with other Deloitte member firms. Tel: +43 1 53700 6620 Email: [email protected] Robert Rzeszut studied business and law at the Vienna Uni - Website: www.deloitte.at ver sity of Economics and at Wake Forest University, North Carolina, US. He also holds a procedural law degree from the Aus trian Chamber of Tax Advisers.

TAX30 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 30 Austria Franz Althuber DLA Piper Matthias Baritsch DLA Piper Imke Gerdes Baker & McKenzie Johannes Kautz DLA Piper Michael Kotschnigg Kotschnigg Roman Leitner Leitner & Leitner Barbara Polster KPMG Dr Orlin Radinsky BKP (Brauneis Klauser Prandl) Niklas Schmidt Wolf Theiss Claus Staringer Freshfields Bruckhaus Deringer Andreas Stefaner EY Benjamin Twardosz Wolf Theiss

31TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 31 Belgium

Patrick Boone

Patrick Boone is the Belgian managing partner for tax and legal services, and representative in the PwC global transfer pricing network. Patrick joined PwC in 1994. He has obtained relevant experience in corporate structuring and restructuring from a domestic and international perspective. In 1999 and 2000, Patrick worked in PwC’s London transfer pricing group and gained PwC additional experience with respect to transfer pricing and value chain transformation projects in a wide range of sectors. He was Woluwe Garden – Woluwedal 18 1932 Sint-Stevens-Woluwe also involved in Competent Authority and APA negotiations on Belgium a European level. Besides tax planning, Patrick also assisted clients in defence Tel: +32 (0)2 710 43 66 Email: work. Patrick is a central cluster co-leader of the PwC tax con- [email protected] troversy and dispute resolution worldwide network. He is the Website: European tax lead for major Japanese, European and American www.pwc.com/taxcontroversy accounts. He is specialised in global core documentation and the financial services industry, as well as in tax controversy and dispute resolution. He is now heavily focussing on assisting clients in addressing BEPS-related consequences and has, for example, already been involved in various country-by-country reporting projects. Patrick teaches transfer pricing in the academic world (Vlekho UAMS), is a regular speaker at seminars and conferences and runs transfer pricing sessions during international training courses within PwC.

TAX32 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 32 Belgium

Véronique De Brabanter

Véronique De Brabanter is a counsel at Law Square, an independent law firm with a privileged cooperation with the PwC network. Her practice focuses on dispute resolution and litigation related to all types of taxes. Over a period of 20 years, Véronique has built up experience in advising both Belgian and international clients on procedural matters and in handling both administrative and court proceed- Law Square ings (such as complex transfer pricing disputes). (an independent law firm in As a specialist in Belgian and international tax law, she assists Belgium with a privileged coop - eration with the PwC network) clients in tax audits and negotiates settlements with the administrative authorities. She assists clients in developing a litigation Woluwe Garden – Woluwedal 20 strategy on the basis of national legislation, EU law and the 1932 Sint-Stevens-Woluwe Belgium case law of the Court of Justice of the European Union and of the Human Rights Court. Tel: +32 (0)2 710 78 17 Véronique also carries out risk analysis (e.g. penalties, crimi- Email: veronique.de.brabanter@ lawsquare.be nal prosecution, liability of managers, etc.) and helps clients Website: www.lawsquare.be with voluntary disclosures. Véronique has expertise in litigation aftercare and assists clients in the execution of settlements or court decisions and files requests for waivers of interest and penalties. She regularly lectures at seminars with respect to tax matters. Véronique is a member of the Brussels Bar. She is fluent in Dutch, English and French.

33TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 33 Belgium

Luc De Broe

Luc De Broe, Deloitte Belgium, joined the tax controversy solutions department in 2010. Before joining, he was partner and senior counsel with Stibbe. Luc has been a member of the Brussels Bar since 1982. He is also a professor of tax law at the Katholieke Universiteit Leuven (KUL). Since 2007, he has been a member of the executive committee of the International Fiscal Association (IFA). Deloitte Belgium Luc is the author of numerous articles on Belgian, international and European tax law. In 1988, he was awarded the IFA’s Berkenlaan 8a 1831 Brussels / Diegem Mitchell B Carroll Prize for his manual on cross-border leasing Belgium between Belgium and the US. In 2008, he published the book, ‘Tax Planning and the Prevention of Tax Avoidance’. Tel: +32 2 800 70 10 Fax: +32 2 800 70 01 Luc graduated from the KUL and earned a master of laws Email: [email protected] degree from the Northwestern University School of Law Website: www.laga.be (Chicago, 1986). Luc also earned a degree in tax law from the Ecole Supérieure des Sciences Fiscales Bruxelles (1987) and earned a doctorate from the KUL in 2007.

TAX34 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 34 Belgium

Jurgen Gevers

Jurgen Gevers is a director (advocaat vennoot/avocat associé) at Law Square, an independent law firm with a privileged cooperation with the PwC network. Jurgen has more than 16 years of experience in tax dispute resolution and litigation. Before joining Law Square, he was a partner at Antaxius Advocaten. Jurgen assists national and multinational enterprises with customs and excise issues, including anti-dumping and counter- Law Square vailing duties, as well as related tax aspects. In this context, he (an independent law firm in advises his clients on procedures and assists them in audits and Belgium with a privileged coop - eration with the PwC network) criminal investigations, negotiations on amicable settlements, rulings and submissions of applications for reimbursement and Woluwe Garden – Woluwedal 20 remission. 1932 Sint-Stevens-Woluwe Belgium Jurgen also handles disputes with the Customs and Excise Administration or the VAT authorities and assists his clients in Tel: +32 (0)2 710 78 17 Email: Veronique.de.brabanter@ administrative proceedings and proceedings before the civil and lawsquare.be criminal courts, the Belgian Constitutional Court and the Website: www.lawsquare.be Supreme Court. Jurgen has been involved in cases before the Court of Justice of the European Union (e.g. C-499/14, C- 351/11, C-367/09 and C-201/04). Jurgen assists his clients in the negotiation and drafting of contracts between logistic services and importers/exporters, between importers and suppliers/customers, and between exporters and customers. He also represents them before the commercial courts in related disputes. He teaches customs and excise in tax and accountancy management at the Karel de Grote University College in Antwerp and has published numerous tax-related articles. Jurgen is a member of the Brussels Bar. He is a Dutch native speaker and speaks English and French.

35TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 35 Belgium

Ine Lejeune

Ine Lejeune is a partner and leads the tax policy, tax dispute resolution and tax litigation practice at Law Square, an independent law firm with a privileged cooperation with the PwC network. Her team of 15 tax lawyers provides support related to all sorts of taxes (corporate income taxes, personal income taxes, customs, excise, anti-dumping duties, VAT and environmental Law Square taxes) by developing local or globally coordinated dispute reso- (an independent law firm in lution and litigation strategies, and developing a defence strate- Belgium with a privileged coop - eration with the PwC network) gy for clients using national legislation, EU law and the jurisprudence of the Court of Justice of the European Union Woluwe Garden – Woluwedal 20 (ECJ). The team has also assisted with both regulatory and vol- 1932 Sint-Stevens-Woluwe Belgium untary disclosure, acted on behalf of clients during audits, (fraud) investigations and raids, assisted clients with administra- Tel: +32 (0)2 710 78 17 Email: Veronique.de.brabanter@ tive appeals and settlement negotiations with authorities, poli- lawsquare.be cymakers and mediation and arbitration procedures, and Website: www.lawsquare.be defended clients’ interests in all courts in Belgium (from the lowest to the Constitutional Court and the Supreme Court), the EU and the ECJ. The team is also highly experienced in filing complaints with the European Commission (EC). Before joining Law Square as a partner, Ine held multiple leadership positions within PwC, which she joined in 1984, including global indirect tax network leader, global indirect tax policy leader and partner in charge of PwC’s services to the EU institutions. Ine assists clients with tax disputes and procedures before national courts in Belgium, and other European countries, as well as before the ECJ. Ine has filed complaints with the EC, resulting in infraction procedures and changes in national legislations to resolve litigations. Ine has been responsible for 36 studies delivered to DG TAXUD (EC), has provided policy services to Belgium (VAT grouping), other EU member states and non-EU countries (UAE, GCC, China and India). She is a member of the EC’s VAT expert group, and the OECD’s technical advisory group (TAG) for consumption taxes. Ine was elected ‘Belgian Taxman’ in 2009 (an annual award recognising an outstanding contribution to tax). She lectures at the University of Vienna (WU) in the LLM programme in international tax law and has lectured at other universities in Europe and China. She has published several books and articles on EU, global and Belgian VAT and the case law of the Court of Justice. She has a master’s degree in law and a postgraduate degree in tax studies. Ine is a member of the Brussels Bar. She is fluent in Dutch, English and French.

TAX36 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 36 Belgium

Astrid Pieron

Astrid Pieron has more than 35 years of tax experience, which includes over 30 years of focus on international taxation. Her practice includes counseling on the transactional aspects of transfer pricing, tax optimisation of mergers and acquisitions, structuring of investment funds and general assistance to private equity deals.

Astrid heads Mayer Brown’s European transfer pricing cen- Mayer Brown ter and coordinates transfer pricing strategies and controversies in Europe. She participates in the EU platform for tax good Avenue des Arts 52 1000 Brussels gover nance and has previously served as a non-governmental Belgium member to the EU joint transfer pricing forum advising the European Commission on transfer pricing matters (2012-15). Tel: +32 2 551 5968 Fax: +32 2 502 5421 Before joining Mayer Brown, Astrid practiced in Brussels Email: and Lux em bourg with two of the world’s leading tax and [email protected] accounting firms Deloitte (2002-06) and Arthur Andersen Website: www.mayerbrown.com (1981-02).

37TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 37 Belgium

Philippe Renier

Philippe Renier is a director (advocaat vennoot/avocat associé) at Law Square, an independent law firm with a privileged cooperation with the PwC network. Philippe has more than 15 years of experience in tax in different law firms. Philippe has extensive experience assisting national and multi national industrial and financial companies with complex Law Square tax controversy issues. He has an excellent reputation and good (an independent law firm in contacts with the tax authorities. Philippe has significant experi- Belgium with a privileged coop - eration with the PwC network) ence undertaking remedial action after an audit by the special tax inspectors’ team, as well as tax settlement procedures before Woluwe Garden – Woluwedal 20 tax authorities and the public prosecutor, thereby using media- 1932 Sint-Stevens-Woluwe Belgium tion and negotiation techniques. As a tax litigator, Philippe has significant experience on com- Tel: +32 (0)2 710 78 17 Email: Veronique.de.brabanter@ plex tax litigation procedures before all Belgian and European lawsquare.be courts with specific regard to tax fraud, withholding tax claims, Website: www.lawsquare.be transfer pricing, permanent establishment issues and anti-avoidance rules. Philippe has experience assisting multinational industrial and financial clients (banks) for EEC Arbitration Convention procedures, as well as on claims and ruling requests (involving domestic and EU law, application of tax treaties, anti-avoidance rules, and the non-discrimination principle). Philippe litigated/is litigating some milestone cases before the European Court of Justice, including one on excess dividend deductions received by taxpayers (C-499/07) and another on tax fairness and the tax on dividends (C-68/15). He has also successfully defended cases before the Belgian Constitutional Court. Philippe is a professor at the University of Brussels where he lectures on tax procedural law. He is linked to the University of Hasselt as a voluntary researcher in the area of tax law. He has published numerous tax-related articles in matters that concern national and international tax litigation. He regularly lectures on specialised tax seminars and is frequently quoted in the press. Philippe is a member of the Brussels Bar. He is a Dutch native speaker, is fluent in French and English and proficient in Spanish.

TAX38 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 38 Belgium

Johan Speecke

Johan Speecke, Deloitte Belgium, is a founding partner of the tax law service line, created in 1997. Before this, he was a partner at the Tour ni court & Vanistendael law office. As a senior partner of the tax team, Johan specialises in tax litigation, advising companies and individuals during the administrative process (advice on tax challenges leading to final assessments, negotiations with both local and central tax administra- Deloitte Belgium tion, individual rulings, claims against assessments, notices, among others) as well as before the tax and criminal courts both President Kennedylaan 8a/0001 8500 Kortrijk in Belgium (Court of First Instance, Court of Appeal, Supreme Belgium Court) and elsewhere in Europe. Johan is a professor at the Fiscale Hogeschool Brussels and a Tel: +32 56 59 43 00 Fax: +32 56 59 43 01 permanent member of the editorial staff of the Tijdschrift voor Email: [email protected] Fiscaal recht. He holds a degree in law from the University of Website: www.laga.be Leuven (KUL) and a degree in economics from EHSAL.

39TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 39 Belgium

Danny Stas

Danny Stas, Deloitte Belgium, is a VAT expert and managing partner. Danny has 20 years of experience as an adviser/lawyer in VAT. He started his career as a VAT consultant with Arthur Ander - sen, later working as a managing partner at a tax boutique. He joined Deloitte in January 2012. He is a tax lawyer specialised in VAT, in particular with respect to real estate and financial Deloitte Belgium transactions, as well as eco taxes and contributions. In the real estate industry, Danny focuses on VAT consulting Berkenlaan 8a 1831 Brussels / Diegem for clients in the private sector (for example real estate develop- Belgium ers, REITs, hospitals, senior housing) and public sector, and the broad corporate market at national and international levels. In Tel: +32 2 800 70 11 Email: [email protected] addition to specific VAT topics (for example reduced VAT rates, Website: www.laga.be VAT exemptions), he also has good knowledge of alternative financing of real estate and transfer duties. Danny earned a degree in law from KUL, Leuven (1994) and a degree in tax and accounting from Vlerick, RUG (1995). He has authored several books and articles discussing VAT related matters. He is also a regular speaker at internal and external seminars and is regularly consulted by professional federations in Belgium on legislative initiatives.

TAX40 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 40 Belgium

Annick Visschers

Annick Visschers, Deloitte Belgium, joined the tax controversy solutions team in 2010. Before this, Annick practised at Stibbe until 1999. A member of the Brussels Bar since 1996, Annick specialises in Belgian and international tax law and focuses on tax risk management (preventing disputes and resolving business issues), tax litigation (defending clients before Belgian tax courts, the Deloitte Belgium Supreme Court and the European Court of Justice), tax recov- ery and criminal tax matters. Berkenlaan 8a 1831 Brussels / Diegem Annick is a member of the editorial staff of the journal Révue Belgium Générale du Contentieux Fiscal and CFO-magazine and of the chief editorship (doctrine) of the Tijdschrift voor Fiscaal Recht. Tel: +32 2 800 70 80 Fax: +32 2 800 70 01 She is also the author of numerous articles on tax risk manage- Email: [email protected] ment and the investigative powers of the tax authorities. Website: www.laga.be Annick graduated from the University of Leuven in 1995 and studied tax law at the Université Libre de Bruxelles.

41TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 41 Belgium Thierry Afschrift Afschrift Thierry Charon Loyens & Loeff Victor Dauginet Dauginet Caroline Docclo Loyens & Loeff Daniel Garabedian Liedekerke Axel Haelterman Freshfields Bruckhaus Deringer Alain Huyghe Baker & McKenzie Véronique Slachmuylders KPMG Patrick Smet Allen & Overy Reinhold Tournicourt Monard Law Dirk Van Stappen KPMG Xavier Van Vlem PwC Henk Vanhulle Linklaters Isabel Verlinden PwC

TAX42 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 42 Brazil

Gileno G Barreto

Gileno Barreto is a partner at Loeser e Portela Advogados, the correspondent law firm of PwC in Brazil, and he is the leader of PwC Brazil’s tax controversy and dispute resolution network. Gileno has more than 10 years’ experience in tax litigation and controversy resolution in the administrative and the judicial courts related to federal, state and city taxes at all levels, and more than 20 years of experience acting in tax consulting activ- PwC ities in Brazil, as well as five years in accounting audit. He gained broad experience of legislative procedures at the Av. Francisco Matarazzo, 1400 Torre Milano, 15th Floor National Congress including advising on the drafting of legisla- São Paulo, SP 05001-903 tion, the national budget, internal commissions, budget execu- Brazil tion and national accounting procedures among other tax policy Tel: +55 11 3879 2800 issues and legislative activities. Email: Appointed as counsellor of the Brazilian Federal Tax Admin - [email protected] Website: istrative Council (CARF) in 2006, to its 3rd section, Gileno www.pwc.com/taxcontroversy served until January 2015 as vice-president of his collegiate. During his career as a tax adviser and lawyer, he has coordinated several projects related to the review of procedures adopted by national and multinational enterprises in compliance with Brazilian tax laws and regulations. He is an adviser to several Brazilian agencies and public-owned companies and banks. Gileno was the project technical coordinator of the Brazilian customs modernisation plan (PMAB) rendered to the Brazilian Federal Revenue Services (RFB) and now acts as a Euro - pean Commission tax consultant. He also provides tax advice in structuring and restructuring projects carried out by national and multinational enterprises and is responsible for M&A projects on behalf of both public and private companies including legal due diligences and consultancy regarding land property acquisition. His client portfolio includes companies in the construction, financials, insurance, chemical, forest and paper, energy and utilities, mining and oil, and education sectors. The meeting of his experience in accounting audit, tax audit, government relations, business administration and in settlement of disputes relating to tax law, regulatory law and anti- corruption, anti-bribery and anti-money laundering laws result in a unique expertise in compliance and corporate governance, both in legal matters and regarding other aspects of the corporate lifecycle, such as in business management processes. Gileno graduated from the Law School of UNICEUB in Brasilia-DF, holds an MBA from the Fundação Getúlio Vargas – FGV and an LLM in international tax law (IBDT). He is a member of the Brazilian Bar Association, chapters of Federal District, São Paulo, Rio de Janeiro, Minas Gerais, Bahia and Sergipe.

43TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 43 Brazil

José de Carvalho Jr

José de Carvalho Jr, Deloitte Brazil, is an international business tax and corporate consulting partner with 24 years of experience in corporate and tax. He specialises in corporate income taxes, foreign capital legislation, corporate law, corporate reorganisations, and international tax planning structures, as well as direct taxes and tax controversy. Deloitte Brazil He leads the legal practice and is also the Brazilian tax controversy team leader. Jose has been involved in several interna- Av. Dr. Chucri Zaidan, 1.240, Golden Tower – 4º ao 12º andares tional tax engagements. São Paulo - SP, 04711–130 Jose has bachelor degrees in accounting (1982), economics Brasil (1984) and law (1989), and is registered with the Regional Tel: +55 11 5186 1268 Account ing Council (CRC), Regional Economics Council Email: jcarvalhojr@ (CRE), and the Brazilian Bar Association (OAB). carvalhoenatale.com.br Website: www.deloitte.com.br

TAX44 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 44 Brazil

Gilberto de Castro Moreira Jr

Gilberto de Castro Moreira Jr is a partner and the head of the tax department of Lautenschlager, Romeiro e Iwamizu. He is based in São Paulo. Gilberto has been practising law in São Paulo since 1990. He holds a JD degree from the University of São Paulo and a PhD degree in economic and financial law from the University of São

Paulo. Gilberto’s practice is focused on tax law (litigation, advi- Lautenschlager, Romeiro e sory and planning). Iwamizu Advogados He is an arbitrator of the EUROCHAMBERS’ Mediation Av. Paulista, 1.842 - 22º andar - and Arbitration Chamber (CAE), a member of the tax law and Torre Norte tax litigation committees of the São Paulo Bar Association, of São Paulo - SP the Brazilian Institute of Tax Law (IBDT), of the scientific 01310-200 Brazil council of the Tax Law Association of São Paulo (APET), of the International Association of Tax Judges (IATJ) and a sitting Tel: +55 11 2126 4600 Fax: +55 11 2126 4601 member of the Lawyers’ Institute of São Paulo (IASP). Former Email: [email protected] councilor of the 3rd section of the Administrative Court of Tax Website: www.lrilaw.com.br Appeals (CARF), former tax law professor of the Mackenzie Presbyterian University and former member of the Ethics Court of São Paulo Bar Association. He is the author of the book ‘Bitributação Internacional e Elementos de Conexão’ (Inter - national Double Taxation and Connection Elements); coordinator and co-author of the books ‘Direito Tributário Inter - nacional’ (International Tax Law) and ‘PIS e COFINS à luz da jurisprudência do CARF’ (volumes 1, 2 and 3) (PIS and COFINS taxes under the CARF precedents). In total, he has co-authored 21 books and written several articles addressing tax matters.

45TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 45 Brazil

Fernando Loeser

Fernando Loeser is a partner at Loeser e Portela Advogados, the correspondent law firm of PwC Legal in Brazil. Fernando joined PwC in 1987, when he started working with tax consultancy and corporate law. He joined Loeser & Portela Advogados (formerly Castro, Campos & Associados – Advogados) in 1989 as a senior lawyer and became a manager in 1992 before being admitted as a partner five years later, in PwC 1997. He is a member of the São Paulo, Rio de Janeiro, Brasília, Av. Francisco Matarazzo, 1400 Torre Milano, 15th Floor Bahia and Minas Gerais chapters of the Brazilian Bar Associa - São Paulo, SP 05001-903 tion (OAB), and also member of several chambers of commerce Brazil in Brazil. Tel: +55 11 3879 2800 Fernando holds a bachelors degree in law from the Law Email: School of the Pontifical Catholic University of São Paulo – [email protected] [email protected] PUC/SP (1991). Website: Fernando has more than 24 years’ experience in tax litigation www.pwc.com/taxcontroversy and controversy resolution in the administrative and judicial courts related to federal, state and city taxes at all levels, as well as tax consultancy services. Fernando is also experienced in corporate law, M&A and antitrust law. During his career he has provided legal advice in several M&A, spin-offs; due diligence and structuring and restructuring processes, as well as in the incorporation of subsidiary companies in Brazil; drafting of articles of association, corporate amendments, transfer of shares agreements and shareholder’s agreement. Fernando has also coordinated several projects related to the review of procedures adopted by national and multinational enterprises in compliance with Brazilian tax laws and regulations. He has also provided tax advice in structuring and restructuring projects carried out by national and multinational enterprises. His clients include companies in the construction, retail, mining and oil, and education sectors. He has been also responsible for several projects related to compliance with anti-bribery and anti-money laundering laws (FCPA, Brazilian FCPA, UK Bribery Act) by Brazilian companies, conducting and/or overseeing investigation procedures as well as reporting procedures. He writes chapters and articles in various books and journals and is a native speaker in Portuguese, as well as being fluent in English and Spanish.

TAX46 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 46 Brazil

Ana Luiza Martins

Ana Luiza Martins is a partner in the tax practice in the São Paulo office of Tauil & Chequer Advogados. Ana Luiza has vast experience in tax consulting and litigation. Among her clients are major national and international enterprises from various industries, including consumer goods, hospitality and leisure, infrastructure, pharmaceuticals, technology and telecommunications. Tauil & Chequer Advogados She started her career in 1997 as a member of the tax prac- in association with Mayer tice of Gouvêa Vieira Advogados. In 2000, she joined the tax Brown department of Veirano Advogados to spur the tax litigation Av. Juscelino Kubitschek practice. In 2007, she joined Campos Mello Advogados as a 1455 – 5º, 6º e 7º andares senior associate focusing on tax litigation and strategic tax con- Vila Nova Conceição – 04543-011 São Paulo sulting, becoming a partner in January 2011. In October 2015, Brazil Ana Luiza joined Tauil & Chequer as a tax partner based in the Tel: +55 11 2504 4626 firm’s São Paulo office. Fax: +55 21 2127 4211 Throughout her career, Ana Luiza has represented several Email: major multinational enterprises, most of which are in the US, [email protected] Website: www.mayerbrown.com Italy and France, as well as prominent stock exchange-listed companies of Brazil. She has argued cases for these clients before the highest Brazilian courts, including the STF (Brazil’s Supreme Court), the STJ (Brazil’s highest court for non-constitutional matters) and the CARF (the highest administrative tax court of the Brazilian federal administration).

47TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 47 Brazil

Marcos Matsunaga

Marcos Matsunaga is a tax and legal partner and leads KPMG’s tax dispute resolution and controversy services in Brazil. In addition to his national role, Marcos is also the LATAM leader within KPMG International’s global tax dispute resolution and controversy services network. He has wide experience in tax law and different industry sectors, with a focus on advisory for prevention and resolution of tax disputes, from the pre- KPMG dispute phase (voluntary disclosures, private letter rulings, tax risk assessments) through examinations and appeals. Rua Arquiteto Olavo Redig de Campos, 105, 12º andar Marcos represents several national and international corpo- Edifício EZ Tower – Torre A rate clients before administrative and judicial tax courts in CEP 04711-904 – São Paulo, SP Brazil, dealing with complex controversial matters related to Brazil direct and indirect taxes, domestic and international tax issues. Direct: +55 (11) 3940 8429 His clients include financial institutions, insurance companies, Email: [email protected] international pension funds, and industrial and agribusiness Website: www.kpmg.com.br companies. Due to his international role, Marcos has coordinated and participated in a number of cross-border projects among the Latin America region, dealing with multi-jurisdictional teams, which has given him outstanding experience in mergers and acquisitions, transfer pricing, corporate restructuring and R&D tax incentives. Marcos joined KPMG Brazil in 1998 and has been a partner since 2008. He has a bachelors degree in law from Pontifícia Universidade Católica de São Paulo – PUC/SP and a specialisation degree in tax law from Fundação Getúlio Vargas – GVLaw. He is member of the Brazilian Bar Association, GETAP (Grupo de Estudos Tributário Aplicados) and NEF/FGV (Núcleo de Estudos Fiscais). Marcos has been named by International Tax Review as one of the tax controversy leaders in Brazil since 2012 and has been recognised by Análise Advocacia 500 as one of the most admired Brazilian tax lawyers in 2014 and 2015.

TAX48 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 48 Brazil

Ivan Tauil

Ivan Tauil is the founding partner and head of the tax law practice of Tauil & Chequer Advogados in association with Mayer Brown and serves on Mayer Brown’s partnership board. He has extensive experience in local and international taxation. He is also the author of several articles and is often a lecturer at a number of legal and corporate events in Brazil and abroad.

Ivan holds an LLM in constitutional law and theory of the Tauil & Chequer Advogados state from PUC-RJ. He is the chairman of the oil and gas com- in association with Mayer mittee of the Brazilian Bar Association, Rio de Janeiro Chapter, Brown director of the Brazilian Tax Law Academy, and a member of Rua Teixeira de Freitas, 31 – 9º the Brazilian Finance Law Association, the Inter national Fiscal andar Association and the International Bar Association. In addition, 20021-350 Centro Rio de Janeiro Ivan is also a member of the editorial board of Revista Tribut - Brazil ária e de Finanças Públicas – Ed. Revista dos Tribun ais. Chambers Global Chambers Latin Tel: +55 21 2127 4213 In 2016, both and Fax: +55 21 2127 4211 America recognised him as one of the “Leaders in their Field” Email: [email protected] for his legal work in the tax sector. Website: www.mayerbrown.com

49TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 49 Brazil

Eduardo Maccari Telles

Eduardo Maccari Telles is a partner in the Rio de Janeiro and São Paulo offices of Tauil & Chequer Advogados. Eduardo is responsible for coordinating the firm’s Brazil tax controversy practice and focuses on tax controversy, litigation and arbitration, tax consulting and administrative law. He represents national and foreign companies, as well as governmental institutions, and he assists them in all types of dis- Tauil & Chequer Advogados pute resolution for tax cases and with tax consulting. in association with Mayer Eduardo has a lot of previous experience in energy, civil, Brown labour, intellectual property, environmental and insurance liti- Rio de Janeiro: gation. He has a master’s degree in tax law and coordinates the Rua Teixeira de Freitas post graduate programmes of tax controversy, constitutional tax 31 – 9º andar 20021-350 Centro and oil and gas taxation at Fundação Getúlio Vargas. He is also Rio de Janeiro a guest professor in post graduate programmes at others univer- Brazil Tel: +55 21 2127 4229 sities in Rio de Janeiro, like Catholic University (PUC), IBMEC Fax: +55 21 2127 4211 and Cân dido Mendes and also at the Judge’s School of Rio de Janeiro. São Paulo: Av. Juscelino Kubitschek Since 2000, Eduardo has also served as a state attorney in the 1455 – 5º, 6º e 7º andares Attorney’s Office of the State of Rio de Janeiro. His other pro- Vila Nova Conceição – 04543-011 fessional assignments have included work as a tax attorney with São Paulo Brazil the National Institute of Social Security (1998-00), as external Tel: +55 11 2504 4210 counsel for the Brazilian Institute of Municipal Administration Fax: +55 11 2504 4211 (2000-04) and as treasury representative on the Taxpayer Email: [email protected] Council of the State of Rio de Janeiro (2004). Website: www.mayerbrown.com

TAX50 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 50 Brazil

Paulo Vital

Paulo Vital is a tax director with 20 years’ experience and strong expertise in tax controversy and dispute resolution matters before the administrative and judicial courts, comprising both direct and indirect taxes. Paulo is a specialist in various sectors of industry, including commerce and technology companies, advising and defending both publicly and privately held companies in highly complex cases related to tax planning. Paulo is PwC also experienced in providing legal advice on tax matters. Paulo graduated in 1998 from the Mackenzie University and Avenida Francisco Matarazzo, 1400 Torre Milano, 15th Floor holds a master’s degree in tax law from the Pontifical Catholic São Paulo, SP 05001-903 University of São Paulo. Brazil Paulo is a native speaker in Portuguese and is also fluent in Tel: + 55 11 3879 2800 English. Email: [email protected] Website: www.pwc.com/taxcontroversy

51TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 51 Brazil Marcel Alcades Theodoro Mattos Filho Marcelo Salles Annunziata Demarest Almeida Carlos Bechara Pinheiro Neto Advogados Luiz Gustavo Bichara Bichara, Barata & Costa Advogados Gustavo Brigagão Ulhôa Canto, Rezende e Guerra Advogados Isabel Bueno Mattos Filho Vivian Casanova Barbosa Mussnich Aragao Advogados Marcos Catão Vinhas e Redenschi Tércio Chiavassa Pinheiro Neto Advogados Renata Correia Cubas Mattos Filho Gabriela Silva de Lemos Mattos Filho André Gomes de Oliveira Castro, Barros, Sobral, Gomes Júlio de Oliveira Machado Associados Thiago de Vasconcellos Chaer Cury Bichara, Barata & Costa Advogados Daniela Duque Estrada Castro, Barros, Sobral, Gomes Gilberto Fraga Fraga, Bekierman & Cristiano Alessandra Gomensoro Mattos Filho Gustavo Haddad Lefosse Advogados Carlos Iacia PwC

TAX52 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 52 Brazil Mario Junquiera Natanael Martins, Mario Franco e Gustavo Teixeira Leo Krakowiak Advocacia Krakowiak Daniel Lacasa Maya Machado Associados Glaucia Lauletta Frascino Mattos Filho Gabriel Manica Mendes de Sena Castro, Barros, Sobral, Gomes João Marcos Colussi Mattos Filho Ricardo Mariz de Oliveira Mariz de Oliveira e Siqueira Campos Leonardo Martins Trench Rossi e Watanabe Advogados Marcos Neder Trench Rossi e Watanabe Advogados Mariana Neves de Vito Trench Rossi e Watanabe Advogados Raquel Novais Machado Meyer Alvaro Pereira PwC Mauricio Pereira Faro Barbosa Mussnich Aragao Advogados Durval Portela PwC Marcos Prado Stocche Forbes Roberto Quiroga Mosquera Mattos Filho Lígia Regini Barbosa Mussnich Aragao Advogados Sergio André Rocha Sergio André Rocha Advocacia & Consultoria Tributária Ana Paula Schincariol Lui Barreto Mattos Filho

53TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 53 Brazil Paulo Sehn Trench Rossi e Watanabe Advogados Paulo Camargo Tedesco Mattos Filho André Teixeira Andre Teixeira & Associados

Bulgaria Milen Raikov EY

TAX54 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 54 Canada

Natan Aronshtam

Natan Aronshtam, Deloitte Canada, is the global managing director for R&D and government incentives service. Natan regularly leads national and international engagements and serves many of the leading companies in Canada and around the world. Natan and his team provide services in over 50 countries, assisting companies with access to government incentives for Deloitte Canada R&D, investment in new or expanded operations or products, and human resources. Natan also advises governments all over Bay Adelaide East 22 Adelaide Street West, Suite 200 the world on policy and incentive design to increase innovation Toronto ON M5H 0A9 and attract specific industries and types of businesses. Canada Natan uses his broad international experience to successfully Tel: +1 416 643 8701 resolve some of the most complex disputes related to tax and Fax: +1 416 601 6706 non-tax incentives. Email: [email protected] Website: www.deloitte.com

55TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 55 Canada

Neil Bass

Neil Bass is highly acclaimed in the fields of tax litigation and commodity taxation, including goods and services tax and harmonised sales tax (GST/HST), provincial sales tax (PST), and international customs duties, and is the leader of Dentons’ national tax group. He has extensive experience in dealing with various taxation authorities and has represented clients before the Canadian Dentons International Trade Tribunal, the Tax Court of Canada, the Federal Court and Federal Court of Appeal, as well as before 77 King Street West Suite 400 provincial courts. Neil served on the CBA/CICA joint legisla- Toronto, Ontario M5K 0A1 tion review committee that examined the draft legislation that Canada amended the Canadian Excise Tax Act. Tel: +1 416 863 4757 Neil has written numerous articles and conference papers on Email: [email protected] the GST/HST and was a co-editor of ‘Canadian GST and Website: www.dentons.com Commodity Tax Cases’ published by CCH Canada. Neil has been recognised as a leading practitioner in the area of commodity tax in prominent legal and other professional directories including, most recently, International Tax Review. Neil continues to address audiences on a variety of commodity tax matters and is a past presenter at the CICA Commodity Tax Symposium and the Canadian Tax Foundation Conference. Neil was also awarded the 1999 Normand Guerin Award for his “outstanding contribution to the study of commodity taxation”.

TAX56 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 56 Canada

Patrick Bilodeau

Patrick Bilodeau, Deloitte Canada, leads the Ottawa international tax practice. He advises his clients in dealing with reviews and challenges from tax authorities, and in particular, in respect of cross-border considerations. He works closely with his tax controversy and transfer pricing colleagues throughout Canada and leverages his broad network of colleagues in countries on all continents with the goal of resolving these complex cross-bor- Deloitte Canada der matters for his clients. Patrick’s background as a tax lawyer and a chartered profes- 100 Queen Street, Suite 1600 Ottawa, ON K1P 5T8 sional accountant (CPA), along with his experience as a tax Canada adviser on complex transactions, allows him to bring a unique and integrated approach to tax controversy. He has assisted Tel: +1 613 7515447 Email: [email protected] clients with representations as part of CRA audits, appeals pro- Website: www.deloitte.com cedures and voluntary disclosures for a wide variety of matters. He also works closely with Deloitte’s transfer pricing controversy experts to assist clients with mutual agreement procedure (MAP) considerations. Patrick has advised multiple Canadian-based and foreign multi nationals on international and Canadian taxation issues. He has developed a deep specialism in implementing cross-border transactions and structures to help his clients navigate the complexities of international business, including the engineering of tax efficient international corporate structures, cross-border mergers and acquisitions and international IP and financing structures. Patrick frequently advises Canadian businesses looking to expand internationally and works closely with his clients to align the implemented tax structure with their business objectives. Patrick obtained his law degree (summa cum laude) from the University of Ottawa, and is both a member of the Quebec Bar and a CPA. Patrick also has a master of laws – taxation option – degree from HEC Montreal and the University of Montréal. Patrick has contributed to various publications such as the Bloomberg BNA International Tax Forum and the Revue de l’APFF. He also frequently speaks on complex international tax matters.

57TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 57 Canada

Donald GH Bowman, QC

As former chief justice of the Tax Court of Canada, Donald GH Bowman has extensive experience in resolving tax disputes. He is counsel to Dentons’ national tax group and shares his expertise with members of the group as a mentor and adviser. Based in the firm’s Toronto office, Donald works to enhance the firm’s ability to reach early resolution of tax and related disputes for the firm’s clients. His practice at Dentons consists of giv- Dentons ing advice on tax matters including tax litigation to clients, lawyers in the firm throughout Canada and to lawyers in other firms. 77 King Street West Suite 400 Donald has spent his entire legal career as a tax litigator. He Toronto, Ontario M5K 0A1 joined the Federal Department of Justice – Tax Litigation Canada Section soon after his call to the Ontario Bar and was appointed Tel: +1 416 863 4620 director in 1968. He joined the law firm of Stikeman, Elliott, Email: Robarts & Bowman in 1971 and was a partner there until his [email protected] appointment to the Tax Court of Canada. He was appointed Website: www.dentons.com judge of the Tax Court of Canada in 1991 and associate chief judge in February 2000. He was appointed associate chief justice in July 2003 and chief justice in February 2005.

TAX58 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 58 Canada

Olivier Fournier

Olivier Fournier, Deloitte Canada, leads the Montréal office. Olivier practices tax law with a focus on tax litigation and tax controversy, from the audit and objection stages to tax appeals before the courts. He regularly assists clients in resolving tax disputes, both in and out of court, and engages in managing complex tax audits, ensuring that the tax authorities operate within the lawful parameters regarding demands for informa- Deloitte Canada tion and documents and correcting non-compliance issues. He also has had significant exposure to tax planning for domestic La Tour Deloitte 1190 avenue des Canadiens-de- and international mergers and acquisitions. Montréal He has acted in matters before the Tax Court of Canada, the Suite 500 Court of Québec, the Federal Court and the Federal Court of Montréal (Québec) H3B 0M7 Canada Appeal. He is an active speaker, writer and presenter at various con- Tel: +1 514 393 8362 Association de Plani - Fax: +1 514 390 1808 ferences and seminars, such as for the Email: fication Fiscale et Financière (APFF) and the Canadian Tax [email protected] Found ation (CTF). Website: www.deloittetaxlaw.ca Olivier was called to the Bar of Québec in 2006, after receiving an MBA from the University of Ottawa (2005), and an LLL in 2005 (magna cum laude) and a BSc (Biology) in 2002 from the University of Ottawa.

59TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 59 Canada

Étienne Gadbois

Étienne Gadbois is a tax partner in Dentons’ Montréal office. He is recognised as one of the most frequently recommended Canadian lawyers in the area of commodity tax and customs by the Canadian Legal Lexpert Directory and as an international leader in the areas of indirect tax and tax disputes by Inter - national Tax Review.

Étienne practises in the commodity tax area and has recog- Dentons nised expertise in federal and provincial sales taxes, including Canada’s goods and services tax (GST), harmonised sales tax 1 Place Ville Marie 39th Floor (HST), Québec sales tax (QST), as well as land transfer taxes, Montréal, Quebec H3B 4M7 fuel, carbon, alcohol, tobacco, and other similar taxes. Canada Étienne is regularly involved in negotiations, client represen- Tel: +1 514 878 8880 tations and interventions with the Canada Revenue Agency, Email: Québec tax authority, the Court of Québec, the Tax Court of [email protected] Canada and the provincial and federal appeals courts. His prac- Website: www.dentons.com tice also involves providing advice in the areas of commodity taxes in mergers and acquisitions, corporate reorganisations, real estate transactions, joint ventures and the structuring of public-private partnerships. Widely recognised for his distinctive expertise, Étienne is regularly asked to speak at various forums and is a widely published author in textbooks and academic journals on topics related to consumption taxes (and VAT in general) and tax disputes. Since 2013, Étienne has written two Carswell, Thomson Reuters publications: ‘La Loi du Praticien annotée – TPS-TVQ’ (Practitioner’s GST/QST Annotated Act), which is updated twice a year, and a monthly bilingual newsletter on new trends in commodity taxes. More recently, he co-authored the book entitled ‘Le litige fiscal au Québec et au Canada’. Finally, Étienne founded La Revue des taxes à la consummation, a commodity tax journal that is published quarterly, where he acts as editor-in-chief.

TAX60 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 60 Canada

Cheryl A Gibson, QC

As former head of Dentons’ Edmonton tax group, Cheryl A Gibson practises in numerous facets of taxation law. She has extensive experience in the resolution of income tax and goods and services tax (GST) disputes including criminal tax evasion matters. Cheryl focuses on getting results in a timely and efficient manner.

Cheryl also plans and implements tax-driven corporate reor- Dentons ganisations and the establishment of trusts. She advises on pension matters and has prepared opinions on numerous tax and 2900 Manulife Place 10180 – 101 Street GST topics. Edmonton, Alberta T5J 3V5 Canada

Tel: +1 780 423 7310 Email: [email protected] Website: www.dentons.com

61TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 61 Canada

Laurie Goldbach

Laurie Goldbach, Deloitte Canada, focuses on tax litigation, tax controversy and defending criminal tax prosecutions. She has extensive trial and appellate advocacy experience and regularly appears before all levels of courts in Alberta, and has appeared before the Tax Court of Canada, the Federal Court of Canada and the Supreme Court of Canada.

Laurie has twice been recognised by Legal Media Group’s Deloitte Canada Benchmark Canada as a future star. She also has been highlighted in International Tax Review’s Women in Tax Leaders guide. 700, 850-2 Street SW Calgary, AB T2P 0R8 Laurie was admitted to the Law Society of Upper Canada Canada and to the Law Society of Alberta in 2000. She received her Bachelor of Laws from the University of Victoria in 1998. She Tel: +1 403 503 1488 Fax: +1 403 920 9333 is also an active writer, speaker and presenter at conferences and Email: seminars in the legal community. Laurie has taught for a num- [email protected] ber of years at the University of Calgary’s Faculty of Law. She is Website: www.deloittetaxlaw.ca also a regular instructor at the Alberta Bar admission course (CPLED). She is a member of the Canadian Bar Association, the Can - adian Petroleum Tax Society and the Canadian Tax Foundation.

TAX62 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 62 Canada

Nathalie Goyette

Nathalie Goyette is a resident partner in the Montréal office of PwC Law, an independent tax and immigration law firm affiliated with PwC. Nathalie has 25 years of experience in managing and resolving audit and appeal disputes involving the provincial and federal tax authorities. She assists clients with every aspect of tax audits and represents them before courts. PwC Law Prior to joining PwC Law, Nathalie was a partner in a major Canadian law firm and before that, she acted as a senior tax 1250 René-Lévesque Blvd. West, suite 2500 lawyer with the Federal Department of Justice. Montréal, Québec H3B 4Y1 Nathalie received her LLL from the University of Ottawa, Canada her LLB from Dalhousie University and her master’s degree in Tel: +1 514 205 5321 taxation from Sherbrooke University. Email: Nathalie has written numerous publications, is a frequent [email protected] Website: speaker in Canada and abroad, and is a member of the rules www.pwc.com/taxcontroversy committee of the Tax Court of Canada. She is also a member of the Barreau du Québec, Canadian Tax Foundation, Inter - national Fiscal Association, and Association de planification fiscale et financière. In addition, Nathalie received recognition from Inter nation - al Tax Review for her role as a tax controversy leader and the Order of Merit from the Civil Law Faculty at the University of Ottawa.

63TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 63 Canada

Jehad Haymour

Jehad Haymour is a partner and tax department manager for Dentons’ Calgary office. He has practiced in the area of tax litigation for over 20 years and has represented clients before the tax authorities, the Tax Court of Canada, the Federal Court of Appeal, and the Sup - reme Court of Canada.

Jehad is recognised by Lexpert, Best Lawyers, Legal 500, Dentons Cham bers Global: The World’s Leading Lawyers for Business and International Tax Review’s World Tax as a leading lawyer in the 850 – 2nd Street SW 15th Floor, Bankers Court area of tax litigation and has extensive experience in taxation Calgary, Alberta T2P 0R8 issues specific to the energy sector. His experience also includes Canada advice related to tax reporting and structuring on various ener- Tel: +1 403 268 7162 gy- based projects. Email: [email protected] Website: www.dentons.com

TAX64 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 64 Canada

David Kemp

David Kemp is a partner and leader of the global transfer pricing and dispute resolution services practice at Collins Barrow (Canadian member of Baker Tilly International), based at the Toronto office. He is also a member of Baker Tilly Inter - national’s global transfer pricing committee, which oversees the development of transfer pricing globally within the firm.

David has over 20 years of experience in the areas of global Collins Barrow (Canadian transfer pricing, including corresponding international tax plan- member of Baker Tilly ning strategies, income tax and financial advisory. During this International) time he has advised multinational enterprises, within a broad Collins Barrow Place scope of industries, on transfer pricing planning, documentation 11 King Street West, Suite 700 and dispute resolution matters. He has advised clients on a full Toronto, ON M5H 4C7 Canada spectrum of cross-border transactions, including tangible assets, intangible assets, intellectual property, services, financial trans- Tel: +1 647 725 1741 Email: actions, management fees and cost reimbursements. [email protected] From a transaction perspective, David has significant experi- Website: www.collinsbarrow.com ence regarding the identification and assessment of intangible assets and intellectual property, as well the evaluation of financial transactions and corresponding determination of loan interest rates and guarantee fees. From an industry perspective, David has considerable experience regarding investment advisory and fund management companies, including the determination of advisory, sub-advisory, distribution, management and related service fees. He has successfully defended transfer pricing policies under audit by Canadian and foreign taxation authorities, encompassing field audit negotiations, Notice of Objection appeals, Com petent Authority submissions and advanced pricing arrangements (APAs). David has been acknowledged as one of the leading transfer pricing advisers in the world by outside legal counsel and peer review, and has been repeatedly included in Euromoney’s guide to the world’s leading transfer pricing advisers. David has also been acknowledged as one of the leading tax dispute advisers around the world, and has been included in Inter - national Tax Review’s Tax Controversy Leaders guide. David is a chartered professional accountant and has a bachelors degree in commerce. He is a member of the Chartered Professional Accountants of Canada, Canadian Tax Found - ation, International Fiscal Association and Licensing Executives Society.

65TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 65 Canada

Andrew Kingissepp

Andrew Kingissepp specialises in taxation with a focus on dispute resolution, including managing transfer pricing audits, informal appeals and tax litigation. His practice is conducted largely on a confidential basis as he generally seeks to resolve major tax disputes on behalf of clients prior to the litigation stage. However, he has pursued litigation on behalf of clients when necessary and has had a major role in Osler, Hoskin & two of the largest Canadian transfer pricing cases (Irving Oil Harcourt and Cameco). 100 King Street West Andy has written and presented papers on a number of 1 First Canadian Place income tax subjects, including transfer pricing, at various semi- Suite 6200, PO Box 50 nars and conferences. He is recognised as one of the leading Toronto ON M5X 1B8 Canada authorities in the management of income tax audits and disputes in Canada and has been called upon to present on this Tel: +1 416 862 6507 Email: [email protected] subject at leading tax conferences in Canada with the Canadian Website: www.osler.com Tax Foundation, International Fiscal Association and others. He is also the Canadian correspondent for the Journal of Inter - national Taxation and has written extensively for that publication, as well as others.

TAX66 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 66 Canada

Norma Kraay

Norma Kraay, Deloitte Canada, is a tax partner with over 20 years of professional experience in tax-related matters, including the last 19 years as a transfer pricing expert. In addition to practicing in the area of transfer pricing, Norma is the Canadian industry tax leader for consumer and industrial products. Norma is a trusted adviser to numerous multinational enterprises. She is recognised for successfully guiding companies Deloitte Canada through large and complex transfer pricing disputes, including advising companies on their advance pricing agreements and Bay Adelaide East 22 Adelaide Street East mutual agreement procedures with revenue authorities. In this Toronto, ON M5H 4E3 capacity, Norma has assisted multinational enterprises with Canada comprehensive global tax dispute strategies, including informa- Tel: +1 416 601 4678 tion gathering and data management, documentation, compil- Fax: +1 416 601 6706 ing and preparing submissions, leading discussions with revenue Email: [email protected] authorities and dealing with secondary adjustments and post- Website: www.deloitte.com settlement matters. Over the years, Norma has advised her clients through their business cycles, including end-to-end M&A transactions, global expansions, transfer pricing planning engagements, designing operational transfer pricing systems and policies, assisting enterprises with financial transactions and advising on restructuring transactions involving intangible property. Norma has been recognised as one of the world’s leading transfer pricing advisers in Euromoney’s Transfer Pricing Expert Guide. Norma has a BBA from Instituto Tecnologico Autonomo de Mexico (ITAM), a graduate degree from the international tax programme at Harvard Law School and a master’s in public administration from the Harvard Kennedy School at Harvard University. Norma is an active participant in the community. In addition to undertaking speaking engagements at various industry and tax professional associations, such as the Tax Executive Institute, she has written a number of articles including publications in Tax Notes Inter - national and Bloomberg BNA Tax Management International. Norma is a member of the Canadian Tax Foundation. She is also a former director of the board of the Canadian Associa - tion of Importers and Exporters, former member of the corporate committee for the Art Gallery of Ontario and currently serves on the board of The Loran Scholars Foundation.

67TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 67 Canada

Patrick Lindsay

Patrick Lindsay is an advocate for clients in tax matters. He frequently appears in court to litigate substantive tax issues and to defend taxpayer rights. He also helps clients resolve tax disputes prior to litigation by negotiating with tax authorities. Patrick’s recent cases include: • George Weston Limited v The Queen, 2015 TCC 42 – Patrick

successfully overturned a long-standing position held by the PwC Law LLP Canada Revenue Agency (CRA), regarding the taxation of derivatives, resulting in a favourable tax treatment on the dis- 111-5th Avenue SW, Suite 3100 Calgary, Alberta, T2P 5L3 position of C$2 billion ($1.5 billion) in cross-currency Canada swaps; • Birchcliff Energy Ltd. v The Queen, 2015 TCC 232 – This Tel: +1 403 509 6386 Email: [email protected] case was under appeal to the Federal Court of Appeal. The Website: issue was whether the general anti-avoidance rule (GAAR) www.pwc.com/taxcontroversy can apply to override the normal operation of the loss streaming rules and eliminate $39 million in tax attributes; and • Ollenberger v The Queen, 2013 FCA 74 – Patrick successfully defended entitlement to an allowable business investment loss where the CRA disputed whether the relevant oil and gas company carried on an “active business”. Patrick has an LLM in tax law from Osgoode Hall Law School and an LLB from the University of Calgary, 2001. Patrick has worked with a variety of public and private company clients in the oil and gas, real estate and other industries. He is active in the Calgary business community and is past president of the Canadian Petroleum Tax Society. Patrick is ranked annually in International Tax Review’s Tax Controversy Leaders guide for Canada. He also is identified in the Lexpert Directory for his expertise in corporate tax and is a former chair of the CBA tax specialists subsection. He was also honoured by the Lexpert as one of the “Rising Stars Leading Lawyers under 40” in 2014. Patrick is active in the market as a speaker and writer on tax issues, including recent presentations and publications for the Canadian Tax Foundation, the Tax Executives Institute, CPA Canada, the Society of Trust and Estate Practitioners and the Canadian Bar Association.

TAX68 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 68 Canada

Andrew McCrodan

Andrew McCrodan is a transfer pricing partner with PwC’s Toronto office. He has been with the firm for more than 30 years and has been a partner since 1997. He began his career in transfer pricing in PwC’s New York office in 1994, assisting companies in complying with the first US contemporaneous documentation requirements and now specialises in transfer pricing controversy and dispute resolution. PwC His extensive cross-border experience includes prospective studies for planning purposes, income tax audit defence, con- PwC Tower 18 York Street temporaneous documentation engagements, Competent Auth - Suite 2600 ority assistance, and advance pricing agreements (APAs). He has Toronto, ON M5J 0B2 helped clients in obtaining unilateral and bilateral APAs in a Canada variety of industries, including mining, manufacturing, automo- Tel: +1 416 869 8726 tive, entertainment, retail, and software. Fax: +1 416 814 3200 Email: Andrew is a CPA and a chartered business valuator (CBV). [email protected] As a CBV, Andrew brings a wealth of valuation experience to Website: international restructuring, cost sharing, and intellectual prop- www.pwc.com/taxcontroversy erty migration assignments. The Transfer Pricing Expert Guide published by Euromoney, Legal Media Group, has featured Andrew since 2003, and in 2011 he was voted one of the “Best of the Best”, a ranking of the top five advisers in Canada. As a leader in the field, Andrew speaks regularly on transfer pricing and business valuation topics for a number of professional organisations. He has also written articles for CA Mag azine, the Canadian Tax Foundation, the Journal of Business Valuation, and Tax Planning International Review. He co-authored ‘The dilemma of Glaxo - SmithKline: Un reasonable in the circumstances?’ and ‘Transfer pricing: A critique of the CRA’s position on range issues’, both published by the Canadian Tax Foundation.

69TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 69 Canada

Carman R McNary, QC

Carman R McNary is the managing partner of the Edmonton office. He concentrates his practice primarily in the areas of taxation and corporate law, with emphasis on compliance and dispute resolution with government agencies, and on corporate tax strategies, structures and governance of tax risk, particularly focusing on First Nations and cross-border enterprises. Carman chaired Dentons’ national tax practice group from 2002 to Dentons 2012. Carman acts for Canadian and international companies 2900 Manulife Place 10180 – 101 Street advising on tax efficient structures and effective tax manage- Edmonton, Alberta T5J 3V5 ment. This includes advice to First Nations and in respect of Canada structures with First Nation enterprises as well as advice in Tel: +1 780 423 7236 respect of cross-border investment into and from Canada, pri- Email: vate and public transactions, structures and taxation issues, and [email protected] including acquisitions, divestitures and reorganisations, transfer Website: www.dentons.com pricing and withholding taxes. Assisting clients with audits, objections to the Canada Rev - enue Agency and appeals to courts when required, Carman works to resolve tax related disputes at the earliest level. He has appeared before the Supreme Court of Canada and extensively before the Tax Court of Canada, the Federal Court Trial Division and Federal Court of Appeal, and all levels of court within Alberta, on matters relating to income tax, goods and services tax (GST) and other commodity taxes. Carman is a member of the board of private corporations as well as not-for-profit organisations, including past chair of the Edmonton Community Foundation and chair of the Alberta Chambers of Commerce. He is a frequent speaker on tax matters. From 2001 to 2006, he was a sessional lecturer in taxation for the Faculty of Law at the University of Alberta. He has been recognised by Best Lawyers in Canada 2013 as “Lawyer of the Year” in tax law (Edmonton) and as one of Canada’s leading lawyers in the area of tax law in 2013, 2014 and 2015.

TAX70 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 70 Canada

Al Meghji

As a partner and head of the tax controversy practice at Osler, Al Meghji is widely regarded as Canada’s preeminent tax litigation counsel, holding an outstanding record of success in complex tax litigation matters in various courts. Al is supported by Osler’s tax group, which is consistently ranked as one of Canada’s largest and most sophisticated tax practices.

Al has been lead counsel in many of Canada’s most impor- Osler, Hoskin & Harcourt tant and high-profile tax cases. He has appeared in the Supreme Court of Canada more frequently than any other Canadian tax 100 King Street West 1 First Canadian Place litigator and has successfully argued a number of landmark tax Suite 6200, P.O. Box 50 cases in that court, including Shell Canada (widely regarded as Toronto, ON M5X 1B8 the leading authority on economic substance and tax avoid- Canada ance); Canada Trustco (that defined the scope of the Canadian Tel: +1 416 862 5677 GAAR); and GlaxoSmithKline (the first and only transfer pric- Email: [email protected] ing case heard by the Supreme Court of Canada). Website: www.osler.com He is tax litigation counsel of choice for significant Canadian and multinational enterprises. Al is also lead counsel in a number of complex transfer pricing cases proceeding through the courts, including several cases that will be the first to test Canada’s re-characterisation rule and transfer pricing penalty provision. Al has been widely recognised as a leading Canadian tax litigation practitioner by third- party and peer review legal ranking directories, including Chambers Canada (2016), Best Lawyers in Canada (2016), Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada (2016) and the Tax Directors Handbook. He is the only tax litigator in Canada to receive the coveted “Star Individual” rating by Chambers Global and Chambers Canada (2016). Al was also recognised by Best Lawyers as “Tax Lawyer of the Year” and by Best of the Best 2015: Expert Guides as “One of the World’s Top 30 Tax Practitioners”. Al is a CPA and a graduate of Harvard Law School (LLM). He was previously counsel in the tax litigation section of the Department of Justice. He is a sought-after speaker on matters of tax litigation and trial advocacy, and appears regularly in the media on tax matters of sig- nificance both nationally and globally.

71TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 71 Canada

David Muha

Dave Muha, Deloitte Canada, is a senior tax litigator with over 17 years’ experience practicing in the area of tax controversy and tax litigation, and is a co-founding partner of the Toronto office. Dave is recognised in International Tax Review’s Tax Controversy Leaders guide as one of Canada’s leading tax litigation practitioners. He is a former adjunct professor at the Uni - versity of Western Ontario’s Faculty of Law and is a frequent Deloitte Canada speaker on tax controversy issues at various conferences and seminars. Bay Adelaide East 22 Adelaide Street West, Suite 200 Dave’s practice encompasses all aspects of tax controversy Toronto, ON M5H 0A9 and tax litigation, including management of large and complex Canada tax audits, disputing tax assessments through administrative Tel: +1 416 601 5969 appeals or litigation in the courts, voluntary disclosures, appli- Fax: +1 647 497 6865 cations for judicial review of decisions of tax authorities and Email: [email protected] applications in the provincial courts for the rectification of Website: www.deloittetaxlaw.ca transactions with unintended tax consequences. Dave has represented clients in proceedings in the Tax Court, Federal Court, Federal Court of Appeal and the Provincial Superior Courts in a wide variety of such tax matters. A significant portion of his practice involves the management and litigation of transfer pricing and cross-border tax disputes. After receiving his Bachelor of Laws from the University of Victoria in 1997, Dave was admitted to the Law Society of British Columbia in 1998 and to the Law Society of Upper Canada in 2000. His clients consist primarily of large domestic and multinational enterprises, including several Canadian and foreign financial institutions, Fortune 500 companies and other public multinationals.

TAX72 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 72 Canada

Markus Navikenas

Markus Navikenas, Deloitte Canada, is a partner and an economist in the transfer pricing services practice in the Calgary office. Markus has significant experience in transfer pricing and business model optimisation (BMO), dealing with the tax authority on transfer pricing issues, and assisting clients with developing dispute resolution and audit strategies.

Markus has developed transfer pricing analysis and documen- Deloitte Canada tation for numerous Canadian and US multinationals in the energy sector. His experience spans a wide range, from develop- 850 – 2nd Street SW, Suite 700 Calgary, AB T2P 0R8 ing transfer pricing policies and studies to assisting taxpayers with Canada developing strategies for transfer pricing audits. He also assists multinationals with responding to tax authorities on transfer Tel: +1 403 267 1859 Email: [email protected] pricing matters including voluntary disclosures, advance pricing Website: www.deloitte.com arrangements, and obtaining relief from double taxation. Markus’ specialisms cover a broad number of issues including determining pricing for intercompany loan interest rates, guarantee fees, receivables factoring, and energy and foreign exchange hedging transactions. He has also established royalty rates for the transfer of intellectual property (IP) involving coiled tubing technologies, seismic 2D and 3D, trademarks, trade names, horizontal drilling know-how, corporate brands, and patents. Markus holds his MA from the University of Victoria, his MBA from the University of Western Ontario’s Richard Ivey School of Business and he has been the co-dean of Deloitte’s Global Transfer Pricing School. Markus has written numerous articles and frequently speaks on the topic of transfer pricing and IP for the Council for International Tax Education, Canadian Association of Petroleum Producers, Calgary Petroleum Tax Society, Deloitte’s Global Tax Roundtable, Acumen, as well as the Economic Society of Calgary. He was recognised by Euromoney as one of the leading transfer pricing advisers, globally, in 2013.

73TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 73 Canada

Joel A Nitikman

Joel A Nitikman is a tax partner. He has extensive experience in tax litigation and resolving disputes between taxpayers and governmental tax authorities. He has litigated in the Supreme Court of Canada and settled many cases before trial. Joel’s skills include organising, analysing and structuring complex data to determine the relevant tax issues, preparing wit nesses, drafting pleadings and arguments, excellent oral Dentons advocacy and legal research, persuading and reasoning in a complex environment and assimilating a large number of facts 250 Howe Street 20th Floor quickly. Joel is listed as a leading tax litigator by Lexpert. Vancouver Joel also practices corporate, individual and international tax British Columbia V6C 3R8 planning, including cross-border tax planning for the entertain- Canada ment industry, offshore trusts, Canada-US corporate reorgani- Tel: +1 604 443 7115 sations, Canadian investment in the US, US investment in Email: [email protected] Canada and cross-border estate planning. Joel advises on goods Website: www.dentons.com and services tax (GST) and provincial commodity taxes. Joel is listed as a leading corporate tax lawyer by Lexpert. Joel has obtained numerous advance rulings from tax auth - orities. His abilities include creativeness and thinking ‘outside the box’ in creating new structures to achieve tax efficiency. Joel has advised non-profit and other tax exempt entities, includ ing Crown corporations. Joel has structured public offerings of tax-related securities. Joel has acted as an expert tax witness in civil litigation for plaintiffs and defendants and has developed the ability to simplify and explain complex technical tax issues. Joel has written and presented many tax-related articles. He was awarded the Sherbaniuk Award for an article on rectification. Joel is a former governor of the Canadian Tax Found - ation and a member of the CRA/CBA committee, the CBA/CPA joint committee and the federal bench and bar committee.

TAX74 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 74 Canada

Rob O’Connor

Rob O’Connor, Deloitte Canada, is a tax partner based in Toronto. He has 30 years of public accounting experience, including the last 27 years with Deloitte Tax Law LLP in Canada. Rob provides income tax services and specifically transfer pricing services and advice to Canadian and foreign corporations that are members of multinational corporate groups.

The majority of Rob’s practice has been focused on provid- Deloitte Canada ing transfer pricing services and advice since Canada introduced revised transfer pricing rules in 1997. Over this period, Rob has Bay Adelaide Centre, East Tower 22 Adelaide Street West held various leadership roles within Deloitte, including Toronto Suite 200 transfer pricing practice leader, Canadian transfer pricing prac- Canada tice leader, global managing director-transfer pricing, and mem- Tel: +1 416 601 6316 ber of Deloitte’s global transfer pricing executive team. Email: [email protected] Rob’s tax and transfer pricing experience includes planning Website: www.deloitte.com and CA/APA engagements, dealing with the Canada Revenue Agency (CRA) on tax and transfer pricing issues and assisting clients to compile and present information to support transfer prices and develop audit defence strategies. Rob has assisted clients in a wide variety of industries. He has been involved in many projects dealing with the reorganisation or restructuring of global operations and the movement of functions, risks and ownership of assets. Rob has also been involved in many specialised tax consulting projects, particularly involving cross-border transactions, acquisitions, divestitures and inbound investment in Canada. He is a frequent speaker and writer on international transfer pricing and related tax issues. Rob appears in Euromoney’s Transfer Pricing Expert Guide, the Best of the Best for Transfer Pricing and the Tax Advisers Expert Guide. Rob is a chartered professional accountant and has a bachelors degree in mathematics from the University of Waterloo.

75TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 75 Canada

Clifford Rand

Clifford Rand, Deloitte Canada, is the national managing partner and leader of the national tax litigation practice in Canada. Cliff is recognised as a leading tax litigation practitioner in the Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada, the International Tax Review’s Tax Controversy Leaders guide, and the Lexpert Guide to the Leading US/

Canada Cross-border Litigation Lawyers. He is a frequent speak- Deloitte Canada er, writer and presenter at various conferences and seminars. Cliff was called to the Bar in Ontario in 1986 and in Alberta Bay Adelaide East 22 Adelaide Street West in 1982. He has a particular specialty in assisting clients in man- Suite 200 aging large and complex tax audits, including audits involving Toronto, ON M5H 0A9 corporate reorganisations, the general anti-avoidance rule Canada (GAAR), cross-border transactions and transfer pricing. One Tel: +1 416 775 8830 important part of Cliff’s practice is ensuring that the tax author- Fax: +1 647 497 6865 Email: [email protected] ities operate within lawful parameters regarding demands for Website: www.deloittetaxlaw.ca information and documents, and representing clients in applications to the courts for judicial review of decisions made by tax authorities regarding access to information and other issues. Cliff also assists clients in correcting non-compliance issues and in rectifying transactions with unintended tax consequences. Cliff’s main practice objective is to help his clients resolve their tax disputes as efficiently as possible, by helping them negotiate favourable settlements with the tax authorities or, when necessary, by bringing appeals and applications in the courts. Cliff is a graduate of Osgoode Hall Law School (LLM 1986) and McGill University (LLB 1981, BA with honours 1977). He first began practising law in Calgary, Alberta in 1982 and, for a few years in the mid-1980s, was a law professor at the University of Windsor. Cliff is a member of the Canadian Tax Foundation, International Fiscal Association, Ad - vocates’ Society, and Canadian Bar Association.

TAX76 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 76 Canada

Yves St-Cyr

Yves St-Cyr is a partner in Dentons’ Toronto office, and a member of the firm’s national tax law group. For the past 25 years, Yves’ practice has focused on tax litigation and dispute resolution. Prior to joining the private sector, he practiced at the Federal Department of Justice. He is a member of the Bar in both Québec and Ontario.

Yves has argued many tax cases before the Tax Court of Can- Dentons ada, Federal Court, Federal Court of Appeal, Court of Québec, Québec Superior Court, and Québec Court of Appeal. He has 77 King Street West Suite 400 also made written representations to the Supreme Court of Toronto, Ontario M5K 0A1 Canada. Canada Yves has experience requesting interpretations or rulings Tel: +1 416 863 4712 from the tax authorities, and filing and negotiating voluntary Email: [email protected] disclosures. He prepares submissions, on behalf of his clients, to Website: www.dentons.com the tax authorities at both the audit level and the objection stage of an assessment, and assists his clients in negotiating settlements. He also obtained remission orders and has made representations to the Department of Finance regarding proposed tax legislation amendments. Yves previously lectured at the Chartered Professional Ac count ants of Canada Tax Sym - posium, the Fiscal and Financial Planning Association, and the Tax Executive Institute. He has also taught taxation at the University of Québec in Montréal.

77TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 77 Canada

Marc Vanasse, CPA, CA

Marc Vanasse is the national leader of PwC’s tax dispute resolution team, and is managing tax partner in Montréal. Marc’s many years working at the Canada Revenue Agency (CRA) before joining PwC greatly benefits his clients, through insight and assistance in all areas of tax controversy and favour - able dispute resolution.

Because of his unique experience, Marc is a popular speaker PwC at conferences both nationally and globally. Marc has a wealth of knowledge and experience in many 1250 René-Lévesque Boulevard West areas of Canada’s income tax system, having spent more than 20 Suite 2500 years in the Income Tax Rulings Directorate of the CRA. Montréal He has also served as a member of the CRA’s GAAR com- Quebec, H3B 4Y1 Canada mittee (1999-2011). Marc has worked with the Department of Finance on num- Tel: +1 514 205 5271 erous legislative Email: [email protected] changes including tax shelters, partnerships, Website: corporate reorganisations, income trusts and green energy ini- www.pwc.com/taxcontroversy tiatives. He met regularly with CRA appeals officers and Depart ment of Justice lawyers to discuss cases proceeding to court and reviewed Notices of Reply/Appeal and related brief- ings on topics such as corporate distributions, transaction costs, contingent liabilities, trusts and GAAR. Marc has mediated numerous technical tax disputes between CRA auditors and taxpayers in his role as a senior executive within the Rulings Directorate on issues ranging from employee/shareholder benefits to corporate surplus stripping, resource taxation and estate planning. Marc was instrumental in managing and issuing numerous complex and sensitive advance income tax rulings and interpretations. Marc has also represented the CRA as a speaker at numerous tax conferences and seminars, including those sponsored by the Canadian Tax Foundation, the Tax Executives Institute, and l’Association de Planification Fiscale et Financière.

TAX78 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 78 Canada Robert Albaral Baker & McKenzie François Barette Fasken Martineau Dominic Belley Norton Rose Fulbright Jacques Bernier Baker & McKenzie Nathan Boidman Davies Ward Phillips & Vineberg Wendy Brousseau McCarthy Tetrault Alexandra Brown Blakes Michael Bussman Gowling WLG Brian Carr KPMG David Chodikoff Miller Thomson Chia-yi Chua McCarthy Tetrault Peter Corcoran Deloitte Carrie D’Elia Osler Hoskin & Harcourt Guy Du Pont Davies Ward Phillips & Vineberg Serge Gloutnay Serge Gloutnay Gerald Grenon Osler Hoskin & Harcourt Ed Kroft Blakes Wilfrid Lefebvre Norton Rose Fulbright Paul Lynch KPMG

79TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 79 Canada Martha MacDonald Torys Bill Maclagan Blakes Janice McCart Blakes Pooja Mihailovich Osler Hoskin & Harcourt Warren Mitchell Thorsteinssons Stevan Novoselac Gowling WLG Yves Ouellette Gowling WLG David Robertson EY Daniel Sandler EY Alan M Schwartz Fasken Martineau Jeffrey Shafer Blakes Ken Skingle Felesky Flynn John Sorensen Gowling WLG Craig Sturrock Thorsteinssons Paul Tamaki Blakes Louis Tassé EY Roger Taylor EY Deborah Toaze Blakes Jeffrey Trossman Blakes

TAX80 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 80 Canada Scott Wilkie Blakes Matthew Williams Thorsteinssons Gary Zed EY

81TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 81 Chile

Gonzalo Schmidt Gabler

Gonzalo Schmidt Gabler is a partner at PwC Chile, in the San - tiago tax and legal services practice, and he is the partner in charge of the tax controversy and dispute resolution depart - ment. Gonzalo joined PwC Chile in January 2007, advising national and multinational enterprises in their defence in tax audits and tax claim processes. From August 2010 to November 2012, PwC he worked in the Chilean tax administration (SII) at the tax litigation department of the National Directorate, helping to Av. Andrés Bello 2711 Las Condes implement and develop the fiscal defence in the new tax justice Santiago procedure in the whole country, whereby for the first time of Chile the history of Chile, the tax courts are independent from the tax Tel: +562 29400152 authorities. Email: Gonzalo has substantial experience in the tax audits process, [email protected] Website: administrative appeals, tax claims, taxpayers rights violation pro- www.pwc.com/taxcontroversy cedures, real estate tax claims and transfer pricing tax claims before the Chilean Internal Revenue Service, tax and customs courts and the Chilean courts of law. Gonzalo has a bachelor’s degree in law from the University of Los Andes, and he also holds a degree in management and tax planning from the Pontifical Catholic University of Chile. He also has participated as a lecturer at the specialisation programme ‘New Tax Justice’ and he has written and co-published several articles regarding tax matters (e.g. ‘The New Tax Justice in Chile’, ‘Discovery in Chile’, ‘Transfer pricing tax claims under Chile’s new tax justice law’, and ‘Chile: New anti-avoidance rules: Substance over form?’).

TAX82 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 82 Chile Cristian Aste Villarroel, Lecaros, Aste and Baraona Abogados Roberto Edwards Edwards y Cia Oscar Ferrari Garrigues Alex Fischer Amplo Pablo González Sapag & González Abogados Francisco Lyon KPMG Jessica Power Carey Sergio Sapag Sapag & González Abogados Francisco Selamé PwC Francisco Valdivia Alcalde & Cia Abogados

83TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 83 China

Xiaoying Chen

Xiaoying Chen is the north regional leader of tax controversy services (TCS) at the Beijing office of PwC China. She is a certified tax agent of the PRC. She has been providing tax controversy services related to complicated tax disputes since joining PwC China in 2001. She leads a TCS team comprising of many experienced former tax officials and senior tax managers.

Before joining PwC China, Xiaoying worked in the State PwC China Administration of Taxation (SAT) for 16 years since 1985. During this period, she participated in the research, drafting 26/F Office Tower A Beijing Fortune Plaza and amendments of a series of important tax legislation propos- 7 Dongsanhuan Zhong Road als, and accumulated tremendous experience in tax collection Chaoyang District management. She is an expert in the legislative thinking, detailed Beijing 100020 PRC regulations and historical development of China’s tax laws and regulations and is familiar with tax administration, tax audit’s Tel: +86 10 6533 3018 Fax: +86 10 6533 8800 methodology and procedures. Email: After joining PwC China, Xiaoying has actively continued [email protected] her research and advisory role on tax laws and regulations with Website: www.pwc.com/taxcontroversy the Ministry of Finance (MoF) and the SAT. She provides im - portant advice to the MoF and the SAT on some vital tax regulations on M&A, and proactively drives the issuance of some regulations relating to international taxation. Xiaoying is one of the few top level tax experts, even in PwC China, with the experience from both the SAT and top level international accounting firms. She accumulated extensive experience in M&A tax disputes and the related implementation. She assisted a client in getting the first special tax treatment in a M&A deal in China, and assisted various foreign institutions/funds in negotiating various tax related matters with all levels of tax authorities for exit deals from China. Xiaoying also assisted the first REITs issued in China to negotiate its tax treatments with all levels of tax authorities, and set an excellent example for all later REITs’ tax-related structures issued in China. In addition, Xiaoying acted as a tax adviser for Beijing-Zhangjiakou, applying for the 2022 Winter Olympic Games. She assisted the related taxpayers to solve tax issues related to the transformation from business tax to value-added tax (B2V), and related disputes upon China implementing the B2V reform nationwide. She is the tax adviser of many state-owned enterprises and domestic private enterprises. She helped a lot of famous domestic private enter prises in getting listed in overseas capital markets, offshore M&A, and privatisation delisting.

TAX84 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 84 China

Spencer Chong

Spencer Chong is a tax partner of PwC China and is the tax markets leader of PwC Hong Kong and China. Spencer is also the founder and leader of the transfer pricing services practice for greater China. Under Spencer’s leadership, PwC China/ Hong Kong was awarded the ‘China Transfer Pricing Firm of the Year’ award in 2006 and ‘Hong Kong Transfer Pricing Firm of the Year’ in 2009 by International Tax Review. Before join- PwC China ing the firm, Spencer worked at the Hong Kong Inland Rev - enue Department. He has more than 25 years of experience in 5/F, 3 Corporate Avenue 168 Hu Bin Road tax and transfer pricing consulting. Huangpu District Spencer has been involved in numerous tax and transfer pric- Shanghai, 200021 ing projects. He is experienced in assisting investors in formu- PRC lating structuring defence and negotiation strategies and Tel: +86 (21) 2323 2580 fronting such negotiations in difficult tax audit defence cases. Fax: +86 (21) 2323 8800 Email: He provides value-added advice in global/regional structuring [email protected] studies aimed at achieving companies’ business and profit align- Website: ment goals. www.pwc.com/taxcontroversy Spencer is a regular speaker on Chinese tax and transfer pricing issues and trends for professional conferences and contributes frequently to professional publications on the subject. Spencer manages the firm’s ‘high potential cities’ initiative, as well as managing the legal practice. On top of his involvement in securing the first five advance pricing agreements (APAs) negotiated in China, Spencer assisted a prominent South Korean multinational group in securing the first bilateral APA between South Korea and China, assisted a Danish multinational group in securing the first bilateral APA between China and Europe, and was also involved in the first bilateral APA between China and Singapore.

85TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 85 China

Frank Feng

Frank Feng is a tax director of PwC China, Beijing Office. Before joining PwC China, Frank worked in the State Ad - min istration of Taxation (SAT) for more than 17 years. His final position in the SAT was director of the Tax Treaty Division within the International Taxation Department. For more than 12 years, he was engaged in bilateral tax treaty negotiations, drafting circulars to interpret tax treaty provisions for the pur- PwC China pose of application, handling cases of treaty application or double taxation through the mutual agreement procedure (MAP), 26/F Office Tower A Beijing Fortune Plaza and regularly participating in the OECD meetings of Working 7 Dongsanhuan Zhong Road, Party 1 on tax conventions and related issues. Frank is very Chaoyang District knowledgeable with international taxation policies and adminis- Beijing, 100020 PRC tration. Being the original author of the Chinese MAP application, Tel: +86 10 6533 3336 Fax: +86 10 6533 8800 acceptance and examination procedures, Frank has deep insights Email: [email protected] on how to solve cross-border tax controversies through MAP. Website: Frank has first-hand experiences in handling and settling MAP www.pwc.com/taxcontroversy cases, which were not commonly used until recently, as more and more cross-border tax disputes have arisen, involving significant tax amounts. Through his prior exposures, he established and is maintaining a good network with the Competent Authority officials of other jurisdictions, which puts him in an advantageous position in dealing with MAP cases. Frank has handled or helped to handle cases in relation to permanent establishment constitution, attribution of profits, royalties, capital gains, international traffic, non-discrimination, dual residency, beneficial ownership, general anti-avoidance rules, among others.

TAX86 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 86 China

Liang Gong

Liang Gong is a tax controversy partner in PwC China, Shang - hai office, and leads the tax controversy practice in the central region of PwC China. He has over nine years’ experience in providing China tax and business advisory services for multinational enterprises and domestic companies. Before joining PwC China, Liang had seven years of working experience in Qingdao State Tax Bureau and gained first-hand PwC China experience in VAT refund, tax audit and tax administration issues. During that time, Liang was often called up by the State 5/F, 3 Corporate Avenue 168 Hu Bin Road Administration of Taxation (SAT) to join the taskforce of many Huangpu District nationwide tax audits. Further, Liang shared his experience and Shanghai, 200021 viewpoints via articles in several national and provincial journals. PRC Liang has been dedicated to providing China tax and busi- Tel: +86 21 2323 3824 ness advisory services for his clients, and he is experienced in tax Fax: +86 21 2323 8800 Email: [email protected] controversy services. His major industrial focuses include man- Website: ufacturing, FMCG, and real estate, among others. Over the www.pwc.com/taxcontroversy years, Liang has achieved various successful outcomes for his clients on tax controversy cases in a wide range of corporate restructuring, VAT, business tax, export VAT refund, treaty benefits, tax audit defence and tax appeal cases. Liang’s capacity covers China tax and structure planning, tax negotiation, China indirect tax, tax internal control, foreign contractor advice, tax audit/ investigation support, as well as others. Liang has an MBA from the University of Oxford, as well as a master’s degree in economics from Renmin University. Liang obtained his bachelors degree in economics with a major in taxation from Xiamen University. He also holds a CTA qualification.

87TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 87 China

Lian-Tang He

Lian-Tang He, Deloitte China, is the co-leader of the transfer pricing team and a core tax controversy team member. Lian-Tang worked with the State Administration of Taxation for more than 28 years and served as chief of the Anti-tax Avoidance Division, International Tax Section, as well as chief of the Third Office of Large Enterprise Taxation, Administra - tion Section (Management of Tax Risks of Large Enterprises). Deloitte China He was the main architect of Chinese transfer pricing regulations. He has practised in taxation relative to the oil and gas 8/F Office Tower W2 The Towers, Oriental Plaza industry since 1984, and is an international tax and tax manage- 1 East Chang An Avenue ment specialist in this area. Beijing, 100738 Lian-Tang has substantial experience serving multinational China clients in negotiation of APAs and other rulings, formulation of Tel: +86 10 85207666 internal transfer pricing policy, audit defense and tax planning. Email: [email protected] Website: www.deloitte.com.cn

TAX88 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 88 China

Mike Jiang

Mike Jiang, Deloitte China, is a tax partner based in Shanghai. Between 1997 and 2008, Mike was with the foreign taxation branch of Shanghai State Tax Bureau and gleaned a broad range of first-hand experiences through a profound portfolio of cases. Mike has held positions in various departments of the branch, including the tax policy, tax administration, and tax audit departments. During this period, his responsibilities included Deloitte China taxation management, tax inspection and explanation of tax policies regarding foreign invested enterprises. Mike’s proven 30/F Bund Center 222 Yan An Road East record with the tax authorities has further been endorsed by his Shanghai, 200002 five-year plus leadership role during his 11-year tenure with the China bureau. Tel: +86 21 6141 1465 Since joining Deloitte China, Mike has been dedicated to Fax: +86 21 6335 0003 providing China tax and business advisory services to his clients, Email: [email protected] particularly in rendering tax controversy services given his sea- Website: www.deloitte.cn soned background. His major industrial focus includes manufacturing and real estate. Over the years, Mike has achieved various successful outcomes for his clients in tax controversy cases involving a wide range of issues, such as: tax audit support, enterprise income tax (EIT), overseas remittance, permanent establishment, beneficial ownership, VAT exemption, and many more. Since 2002, Mike has become a frequent and sought-after speaker at various tax policy seminars hosted by renowned organisers, such as the Shanghai Institute of Certified Account - ants, Shanghai Foreign Invested Enterprises Committee and many accounting firms. Mean - while, Mike has also published articles in various magazines such as Shanghai Finance and Taxation, and contributed to tax policy research in Shanghai along the way. Mike is a certified public accountant (CPA) and a certified tax agent (CTA) in China.

89TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 89 China

Daisy Kang

Daisy Kang is a tax director of PwC China, Guangzhou Office. She is specialised in providing solutions to clients’ tax controversial issues, including tax investigations, tax disputes, tax rulings, applications for favourable tax treatments, etc. Prior to joining PwC China, she was a tax official of the tax assessment branch of the Xiamen State Tax Bureau.

Daisy’s portfolio includes giant multinational groups and big PwC China name SOE clients engaging in the industries of energy and utilities, manufacturing, media, automobile, logistics, real estate 18/F, PwC Center 10 Zhujiang Xi Road and fast consumption products. She helped these clients in for- Pearl River New City mulating strategies to defend their tax positions which cover a Tianhe District wide spectrum, both income tax, withholding tax, VAT, busi- Guangzhou, 510623 PRC ness tax, real estate tax and transfer pricing matters. She also helped the clients to obtain favourable advanced tax rulings Tel: +86 20 3819 2189 Fax: +86 20 3819 2100 from tax authorities, including tax preferential treatments for Email: [email protected] the envisaged restructuring, etc. Website: Throughout the years at the Guangzhou office of PwC www.pwc.com/taxcontroversy China, Daisy has participated in various technical training and workshops conducted by the tax bureaux across China and maintained close contact with the tax officials in major cities in Southern China. Daisy also established good relationships with relevant authorities at the state level, including the State Admin - istration of Taxation (SAT) and the Ministry of Commerce.

TAX90 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 90 China

Yang Kun

Based in Shanghai, Yang Kun is a senior partner and director at Long An law firm since 2007. Yang specialises in the settlement of tax controversy and also focuses on tax law, business law, corporation law, securities law, finance law, real estate law, asset securitisation, among others. He provides legal services in many aspects like corporate counselling, law business for enterprises, legal affairs on real estate Long An Law Firm and other civil and economic affairs. Yang is the legal adviser for many Chinese listed companies. He also excels in the opera- Zhong Jin Plaza Shanghai, 200030 tional practice of project financing, industrial investment and China financing, and credit financing. Yang obtained his BA in law from Dongbei University of Tel: +86 13501846129 Office: +86 021 60857666 Finance and Economics in 1992 and his LLM from East China Fax: +86 021 60857655 University of Political Science and Law in 1998. In 2005, he Email: [email protected] received his PhD from the economics department of Tongji Website: www.longanlaw.com University. Before joining Long An, Yang worked on credit management at Shanghai Pudong Development Bank for three years. He was also the vice director of Shanghai Hua Yi law firm and the senior partner of Shanghai Jin Mao law firm. With nearly two decades of law practice experience, Yang has had numerous articles published in various publications.

91TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 91 China

Eunice Kuo

Eunice Kuo, Deloitte China, is a tax partner and the national leader for China/Hong Kong cross-border tax services, in charge of transfer pricing, business model optimisation (BMO) and tax structuring services. She has 29 years of experience providing cross-border tax services. Before joining Deloitte China in 2010, she was the tax practice leader and led the transfer pricing and international tax Deloitte China teams of Deloitte Taiwan. Eunice has many years’ experience providing transfer pricing Unit 7, 20F Bund Center 222 Yan An Road East services. She started Deloitte Taiwan’s transfer pricing practice, Shanghai where she helped clients by preparing transfer pricing reports, China planning for cross-border transactions including those involving Tel: +86 21 6141 1308 supply chain issues, performing transfer pricing due diligence Fax: +86 21 6141 0003 for M&A projects, helping to mitigate transfer pricing risk, Email: [email protected] assisting in settling tax audit cases, helping with the conclusion Website: www.deloitte.cn of advance pricing agreements (APAs) and mutual agreement procedures (MAPs), and advising on tax issues arising from business restructures. Eunice has led MAP and APA projects, as well as significant tax dispute cases, and has successfully helped clients achieve satisfactory results. Eunice is experienced in solving complex and difficult tax dispute cases for clients. She has helped clients through formal tax controversy processes and has also helped clients close tax disputes through negotiation and settlement. Eunice is a Taiwanese certified public accountant (CPA) as well as a Chinese CPA. She has been named a leading transfer pricing adviser consecutively every year by Euromoney. She was also named one of the “Best of the Best” in global transfer pricing by International Tax Review in 2013-14. Eunice is a frequent speaker at public seminars and trainings for the tax authorities. She has been active in associations in Shanghai and has spoken on behalf of enterprises. Eunice has also contributed articles on transfer pricing to International Tax Review and other publications.

TAX92 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 92 China

Sam Li

Sam Li, Deloitte China, has over 20 years of working experience in tax, including corporate tax and individual tax. Before joining Deloitte China, he worked in the Tax Bureau, participating in the establishment and explanation of some central and local tax rules. Sam knows the tax rules and regulations on domestic and foreign ventured enterprises well. He has rich tax working experience in various industries and has supplied tax Deloitte China planning and tax consulting services to many foreign and domestic enterprises, as well as state-owned enterprises and 35/F One Pacific Place 88 Queensway large private real estate groups. He is experienced in tax rules, Hong Kong market entry and foreign exchange in China’s real estate industry. Tel: +852 2238 7881 Fax: +852 2520 6205 Sam is a certified taxation agent of China. Email: [email protected] Website: www.deloitte.cn

93TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 93 China

Donald Lin

Donald Lin is a tax director of PwC China, Guangzhou office, specialising in tax controversy services. Before joining PwC China in early 2016, he gained rich experiences in providing tax services. Donald has over 10 years’ experience with the Guang- zhou Municipal State Tax Bureau and has worked in another international Big 4 firm for tax controversy services for another seven years. PwC China Donald has rich knowledge in tax laws, policies, and tax admin istration. He also has extensive practical experiences in 18/F, PwC Center 10 Zhujiang Xi Road the tax controversy services field. He is familiar with China’s Pearl River New City commercial environment and norms. He has developed good Tianhe District working relationships with the Ministry of Finance, State Guangzhou, 510623 PRC Administration of Taxation and many other local tax authorities in various regions. Tel: +86 20 3819 2552 Fax: +86 20 3819 2100 With years of practice, Donald has successfully assisted many Email: [email protected] multinational and domestic enterprises in different industries to Website: solve their tax controversies with tax bureaus, covering various www.pwc.com/taxcontroversy stages within tax administration cycle, namely tax assessment, tax audit, large enterprise tax audit, outward remittance tax related matters, and tax refunds, as well as applications for tax incentives and policy formulation. Donald has an MBA and is a qualified CTA from the China Institute.

TAX94 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 94 China

Martin Lin

Martin Lin, Deloitte China, leads the tax controversy service, which consists of more than 30 controversy specialists, former tax officers and lawyers. Martin has extensive experience in international taxation and tax risk management, and has worked closely with central and local tax authorities on policy making and dispute resolution. The tax controversy team of Deloitte

China has substantial experience dealing with defence of anti- Deloitte China avoidance inspections and negotiations, regular tax audits, admin istrative reviews, applications for rulings and other tax Unit 7, 20/F Bund Center 222 Yan An Road East administrative confirmations. Shanghai 200002 Martin has worked with Deloitte Tax LLP (Deloitte US) and PRC the Deloitte China tax practice for the past 25 years. Tel: +86 2161411048 Email: [email protected] Website: www.deloitte.cn

95TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 95 China

Long Ma

Long Ma is a tax partner within the tax controversy service practice based in PwC China, Beijing office. Long has 15 years of experience in providing Chinese tax and business advisory service to multinationals and Chinese enterprises. His extensive experience from a variety of assignments has covered a broad spectrum of industries and client types. He started his professional tax career in 2000 and worked PwC China in the New York office of PwC US on a secondment during 2006-2008 and was admitted as a partner to the Beijing office 26/F Office Tower A Beijing Fortune Plaza of PwC China in July 2014. 7 Dongsanhuan Zhong Road Long has close working relationships with key departments Chaoyang District of the Chinese State Administration of Taxation (SAT). His Beijing, 100020 PRC familiarity with SAT officials and in-charge officers at various provincial and municipal tax offices is effectively functioning as Tel: +86 10 6533 3103 Fax: +86 10 6533 8800 a communication channel between tax bureau and taxpayers. Email: [email protected] He has assisted in resolving tough tax controversy issues and Website: represented clients in tax negotiations in different locations in www.pwc.com/taxcontroversy China. His leverage of the connections and resources he has within the Chinese tax system is highly valued and appreciated by clients. In recent years, Long has extensively provided tax service in various fields, including application for tax treaty benefits, mutual agreement procedures (MAP) involving both SAT and local level tax authorities, and defence against the application of the general anti-avoidance rule (GAAR) on cross-border transactions. He has engaged in various cases on tax audit defence, and his proven track record of success in defence has been well recognised by his clients. The experiences gained in these pursuits have proved a valuable resource for the tax controversy services team. Long graduated from the law school of Peking University with double bachelor degrees in law and economics. He is a China certified tax agent.

TAX96 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 96 China

Matthew Mui

Matthew Mui is national leader of national tax policy services and tax controversy services for PwC China. Matthew has nearly 30 years’ experience in providing China tax and business advisory services to multinationals, Chinese domestic and Hong Kong enterprises covering a wide range of industries. He started his professional tax career in Hong Kong and in July 2000 he was admitted as partner to the Beijing office PwC China of PwC China. In his capacity as national tax policy services partner, Mat - 26/F Office Tower A Beijing Fortune Plaza thew supports the practice nationally in respect of capturing the 7 Dongsanhuan Zhong Road latest tax and business regulatory developments, exploring tax Chaoyang District efficiency opportunities for clients and sharing professional Beijing 100020 PRC experience with the practice members. He has very close working relationships with all of the key Tel: +86 (10) 6533 3028 Fax: +86 (10) 6533 8800 departments of the Chinese State Administration of Taxation Email: [email protected] (SAT). He is often invited to provide advice on the formation Website: of state tax policies. www.pwc.com/taxcontroversy Because of his familiarity with the key tax policymakers and the processes behind Chinese tax policy making, Matthew has the advantage of appreciating the motivations behind tax policies and the approach of implementing the tax policies, and is in a strong position to communicate taxpayer views to the SAT. Thus, Matthew’s unique calibre has proved to be very helpful in preventing, managing, and resolving tax controversies between taxpayers and tax authorities in China. Matthew is fluent in Putonghua, English and Cantonese. He is a fellow member of the Association of Chartered Certified Accountants and the Hong Kong Institute of Certified Public Accountants. He is often recognised as a top adviser for China tax controversies, including in International Tax Review’s Tax Controversy Leaders guide.

97TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 97 China

Jason Su

Jason Su, Deloitte China, has gained 28 years of solid experience in providing multinational and local clients in Tianjin with China tax and business consulting services, which mainly includes tax planning, corporate restructuring and advice on business and tax issues related to day-to-day operations of foreign investment enterprises of various industries. Jason is a

Tianjin Economic-Technological Development Area (TEDA) Deloitte China business consultant, lead partner of the YuJiaPu Financial District overall strategic service project, financial risk manage- 30/F, The Exchange North Tower No.1 ment and control programme partner of Tianjin Port Free 189 Nanjing Road Trade Zone Committee, and lead partner of Airbus negotiation, Heping District among other roles. Tianjin 300051 PRC Before joining Deloitte China, Jason served the various tax bureaus in Tianjin for more than 12 years. His solid Chinese tax Tel: +86 22 2320 6680 knowledge and experience enables him to provide quality and Email: [email protected] practical advice. He actively represents clients in discussions with tax authorities in connection with tax disputes and obtaining preference incentives.

TAX98 | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 98 China

Frank Tang

Frank Tang, Deloitte China, is a tax partner, who has dedicated more than 26 years of his professional career to China tax development and practice. His career started in 1987, when he joined the foreign taxation branch of Tianjin Municipal State Tax Bureau of China as a tax officer. He was one of the first tax officers in China who had dealt with international taxation after the policy of reform Deloitte China and opening-up had been widely rolled out in China. Frank handled various important international and domestic tax cases 30/F, The Exchange North Tower 1 189 Nanjing Road back then and his work has earned him wide recognition from Heping District the taxpayers, the tax authority, as well as the tax professionals. Tianjin 300051 Frank joined Deloitte China in 2001. During the past 14 PRC years, he has provided excellent services to a great number of Tel: +86 22 23206609 multinational and domestic clients in helping them to properly Email: [email protected] manage their tax matters. He has extensive experience in various tax and business related areas including tax controversy, customs disputes, advance pricing agreements (APAs) and transfer pricing audit defence, China tax planning, compliance and business advisory. In the meantime, Frank has also maintained a very good working relationship with multiple levels of Chinese government authorities, including the tax authority, customs office, administration of foreign exchange, investment promotion bureau, and others. He is also well respected by the government authorities. The proven track records of his practice, as well as his solid technical skills, have made Frank highly regarded by his clients. He now represents significant number of enterprises from multi national enterprises to small business in the fields of manufacturing, servicing, banking, and construction and engineering. In 2013 and 2014, Frank was recognised in International Tax Review's Tax Controversy Leaders guide, which bases its research on a wide range of interviews with clients and other professional lawyers and advisers.

99TAX | CONTROVERSY www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 99 China

Janet Xu

Janet Xu is a tax partner at PwC China, Guangzhou office. She has over 20 years of tax professional experience, of which 19 years have been in Chinese tax practice. Janet has substantial experience in advising companies on dealing with tax audits, managing tax disputes on Chinese tax controversy issues, as well as proactively managing tax risks via applications for tax rulings, etc. PwC China Janet also has extensive experience in providing PRC tax consulting on indirect tax, M&A, and corporate reorganisation 18/F, PwC Center 10 Zhujiang Xi Road and restructuring related to PRC tax issues. She has been serv- Pearl River New City ing companies across a broad range of industries, including con- Tianhe District sumer and industrial manufacturing, retail, trading, banking and Guangzhou, 510623 PRC financial services. Janet has developed extensive networks with various govern- Tel: +86 20 3819 2193 Fax: +86 20 3819 2100 ment departments, such as state and local tax bureaus and local Email: [email protected] bureaus of foreign trade and economic cooperation in the Website: Guang dong region through her China tax career. www.pwc.com/taxcontroversy Janet received her tertiary education in Australia where she received both her bachelors degree in international business and her master’s degree in accounting. She is a member of the Institute of Chartered Accountants in Australia.

TAX100 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 100 China

Julie Zhang

Julie Zhang, Deloitte China, is a tax partner in Deloitte’s international tax and mergers and acquisitions group and the national tax and legal technical centre. She has more than 17 years of experience in advising financial investors and multinational enterprises in various industries in China and international tax implications of a wide range of issues related to investment in China, including entry strategies, Deloitte China joint venture formation, mergers and acquisitions, tax planning, reorganisations, individual income tax issues, permanent estab- 8/F Office Tower W2, The Towers, Oriental Plaza lishment issues, application of tax incentives, etc. Julie also fre- 1 East Chang An Avenue quently participates in consultation meetings with the State Beijing 100738 Administration of Taxation on China tax issues. Prior to return- PRC ing to China, Julie worked in New York and Silicon Valley for Tel: +86 10 85207511 five years, focusing on mergers and acquisitions and internation- Email: [email protected] al tax planning. Website: www.deloitte.cn Julie received her Juris Doctorate with distinction from the Stanford Law School and Bachelor of Arts from Foreign Affairs College in China. She is licensed to practice law in the states of New York and California. In recent years, Julie has been recognised by prestigious publications including PLC Which Lawyer?, Chambers Asia Pacific, Legal 500 Asia Pacific. In 2014, Julie was listed in Euromoney’s Women in Business Law Expert Guide.

101TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 101 China

Andrew Zhu

Andrew Zhu, Deloitte China, is the managing partner of the Deloitte Northern China tax practice and a member of the tax controversy group. He has more than 26 years of experience in Deloitte China and Deloitte US tax practices, and extensive experience in global tax planning, compliance and structuring. He represents large multinational clients in dealing with large tax disputes with the Chinese revenue agencies and customs Deloitte China administration. He also advises China-based companies on handling various tax audits in China and around the world. 8/F Office Tower W2 The Towers, Oriental Plaza Before joining Deloitte China, Andrew had seven years of 1 East Chang An Avenue experience working for the Chinese State Administration of Beijing, 100738 Tax ation (SAT, national office). During his tenure with the China Chinese tax authority, he undertook senior responsibilities Tel: +86 10 8520 7508 including drafting two of 18 Chinese tax laws and other poli- Fax: +86 10 8518 1326 Email: [email protected] cies, and served as one of the key representatives from the Website: www.deloitte.cn Chinese tax authorities responsible for tax issues on foreign investment in China. Andrew now serves as a specially invited tax expert by the National People’s Congress, Ministry of Finance and the SAT assisting in the China taxation reform. Andrew is a CPA both in China and the US. He is a frequent speaker regarding Chinese business and tax issues at various conferences and has published more than 40 articles and (co-authored) three books on Chinese taxation both in English and Chinese.

TAX102 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 102 China Henry Chan EY Jon Eichelberger Baker & McKenzie Brendan Kelly Baker & McKenzie Nancy Lai Baker & McKenzie Lilly Li KPMG David Ling KPMG Jinghua Liu Baker & McKenzie Lewis Lu KPMG Curtis Ng KPMG Peter Ni Zhong Lun Jane Wang PwC Jason Wen Baker & McKenzie

103TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 103 Colombia

Camilo Cortés

Camilo Cortés is a partner and head of the firm’s tax group. He is also in the firm’s mergers and acquisitions, trusts, estates and wealth preservation groups. Major legal directories universally recommend him for his depth of knowledge and experience in this area. With almost 25 years in the field, Camilo’s practice benefits from his previous experience at a leading tax boutique firm, as well as his interna- Dentons tional education at Austral University (Argentina) and Harvard University (US). Carrera 7 No. 71-52 Torre-B Piso 9 Camilo handles the full range of tax work, including day-to- Bogotá D.C day advisory and planning, transaction structuring, internal re - organ isations and corporate restructurings, and litigation. His Tel: +57 1 313 7800 x225 Email: clients include leading local entities and major multinationals [email protected] from a variety of sectors, including construction, energy and Website: www.dentons.com natural resources, manufacturing, consumer goods, foods and beverages, and IT industries.

TAX104 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 104 Colombia

Nacira Lamprea Okamel

Nacira Lamprea Okamel is the partner of PwC Colombia’s tax controversy and dispute resolution practice as well the leader of tax and legal services department of the Barranquilla and Medellin offices. She has been working with the firm for more than 25 years. She has experience in development, management and leadership of tax litigation and tax processes at both administrative and jurisdictional levels. PwC Nacira has represented numerous companies in disputes against national and municipal tax authorities. She has also led 100 Street 11a-35, 7th floor Bogotá important projects on tax management and outsourcing of Colombia companies’ tax functions, in particular with recognised companies in the pharmaceutical, aeronautical and retail sectors. Tel: +57 1 6340555 ext. 10242 Email: Furthermore, she has advised domestic and international com- [email protected] panies on important matters related to income, VAT, and indus- Website: try and commerce taxes, as well as provided advice and assis- www.pwc.com/taxcontroversy tance on withholding tax issues. As a recognised lawyer, she has been a speaker at conferences organised by the Association of Financial Executives (ACEF), the National Association of Manufacturers (ANDI), the Nation - al Federation of Commerce (Fenalco), and various bi-national Chambers of Commerce. Nacira is a professor at Pontifical Xavierian University, and former professor at the Univer - sity of Medellín and Universidad de la Sábana in Colombia. Nacira is an attorney from Universidad de la Sabana and obtained a major in tax law from the University of Los Andes. She has also completed degrees and post-graduate courses in several topics such as corporate law (Del Rosario University), evidence law (Pontifical Xavier - ian University) and international taxation (University of Santiago de Compostela, Spain).

105TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 105 Colombia Lucy Cruz de Quiñones Quinones Cruz Jaime Andres Girón Baker & McKenzie Carlos Mario Lafaurie Escorce PwC Camilo Rodriguez KPMG Margarita Salas EY Vicente Javier Torres KPMG

Croatia Maja Maksimovic KPMG Dénes Szabó EY

Cyprus Chris Damianou Eurofast Taxand Zoe Kokono Eurofast Taxand Philippos Raptopoulos EY Angelos Theodorou Euroglobal SEE Audit

TAX106 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 106 Denmark Kaspar Bastian Bech-Bruun Peter Bjare KPMG Acor Nikolaj Bjørnholm Bjørnholm Law Johnny Bøgebjerg KPMG Acor Tommy V Christiansen Tommy V Christiansen Law Firm Lena SD Engdahl PwC Ossi Haapaniemi Hannes Snellman Hans Severin Hansen Plesner Lida Hulgaard Hulgaard Advokater Tom Kári Kristjánsson Plesner Henrik Lund KPMG Acor Martin Nielsen KPMG Acor Anders Oreby Hansen Bech-Bruun Arne Riis Accura Michael Serup Bech-Bruun Erik Todbjerg PwC

Ecuador Pablo Aguirre PwC

107TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 107 Finland

Lari Hintsanen

Lari Hintsanen, Deloitte Finland, is one of the leading tax experts in the country. He is well known in the market for his expertise in international tax matters and his vast restructuring and litigation experience. Lari has gained extensive experience in advising the top management of global groups to find practical solutions to tax strategy, transfer pricing and litigation strategies in variety of juris- Deloitte Finland dictions. He has also advised clients in finance transformation initiatives. Porkkalankatu 24 P.O. Box 122 Lari’s best capabilities are innovativeness and an ability to 00180 Helsinki inspire people working with him to excel themselves. Finland Lari is a member of Finnish Industries, as well as the tax Tel: +358 50 4802385 board of the Chamber of Commerce. Email: [email protected] Website: www.deloitte.com

TAX108 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 108 Finland

Outi Ukkola

Outi Ukkola, Deloitte Finland, serves a wide range of industries with more than 20 years of experience. Outi supports clients getting ready for tax audits and managing the audits throughout the process. She has an excellent relationship with the tax administration and proactively communicates with the administration to explore the best options available for clients. She counsels on litigation strategies and assists with appeals in Deloitte Finland domestic courts and in mutual agreement processes. She is praised for her analytical approach in most complex tax matters. Porkkalankatu 24, PL 122 00181 Helsinki She has led and participated in business model conversion Finland projects cross borders, focusing in particular in intellectual property. Her recent projects include risk profile conversions of Tel: +358 (0)20 755 5314 Mobile +358 (0)40 588 3632 manufacturing sites, transfers of production lines and prepara- Fax: +358 (0)20 755 505 tion of supporting business analysis. Outi has coordinated trans- Email: [email protected] fer pricing documentation and valuation work, participated in Website: www.deloitte.fi due diligences and many post-acquisition/integration planning projects. She has initiated BEPS readiness reviews, value chain analysis and relevant documentation for clients working cross borders. In M&A, she recently led Finnish tax advisory and contributed to international tax planning of two large multinational manufacturing groups planning to merge. She has also assisted the Ministry of Employment and the Economy in R&D incentive research and planning. Outi joined Deloitte & Touche Oy in 2002, working as the head of tax and legal until 2007. Since 2007, she has focused on development and risk management. Before joining Deloitte, Outi was the leader Arthur Andersen’s international and corporate tax service in Helsinki from 1991-2002. From 1990 to 1991, Outi worked at PwC. Previous to that, she was at the National Taxpayers’ Association from 1987–1990. Outi has a LLM degree from Helsinki University and is trained at bench by the Piikkiö Court.

109TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 109 Finland

Hanna Viilo

Hanna Viilo, Deloitte Finland, has more than 15 years of experience in international taxation. Her main focus is on supply chain related tax matters and group reorganisations. She is a regular adviser in corporate taxation and transfer pricing matters to Finnish and foreign multinational groups. Before joining Deloitte Finland in 2012, Hanna worked as the head of tax in a multinational industrial company in Finland. Deloitte Finland In this role, she was responsible for the overall tax management and strategy of the group. Based on her in-house experience, Porkkalankatu 24 P.O. Box 122 she has a superb understanding of the interaction of business 00181 Helsinki and tax. Hanna’s clients especially respect her pragmatic Finland approach and ability to implement complex tax issues in their Tel: +358 50 5836363 business environment. During her in-house career, she also Email: [email protected] gained extensive experience in business reorganisations and Website: www.deloitte.com M&A. In the early years of her career, Hanna worked at the Finnish Tax Administration for several years and has maintained a good relationship with the tax authorities. During her professional years, Hanna has developed extensive experience in tax controversy, especially in tax audit defence, court procedures and advance ruling processes, mainly focusing on cross-border transactions and tax matters. She has also assisted clients in a number of significant Competent Authority procedures. Hanna has obtained a Master of Laws degree from the University of Helsinki.

TAX110 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 110 Finland Mikko Alakare Borenius Attorneys Henri Becker Alder & Sound Ossi Haapaniemi Hannes Snellman Jussi Järvinen KPMG Janne Juusela Borenius Attorneys Einari Karhu Borenius Attorneys Eija Kuivisto PwC Antti Lehtimaja Krogerus Hannu-Tapani Leppänen Alder & Sound Reima Linnanvirta Alder & Sound Jukka Lyijynen EY Jarno Mäkelä KPMG Kennet Pettersson KPMG Petteri Rapo Alder & Sound Eric Sandelin KPMG Sami Tuominen Bird & Bird

111TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 111 France

Laurent Borey

Laurent Borey is one of five practice leaders heading Mayer Brown’s tax practice worldwide and is also member of the team leading Mayer Brown’s investment fund group. Admitted to the Paris Bar, Laurent is one of France’s leading tax lawyers on private equity matters (fund structuring and transaction). He is popular for his work representing private equity sponsors and his vast experience in the tax structuring of Mayer Brown large, complex, cross-border M&A transactions. Laurent also regularly advises prominent entrepreneurs on their personal tax 20 Avenue Hoche 75008 Paris matters and has developed a renowned expertise in tax litiga- France tion. Over the last few years, he has advised and played a key role Tel: +33 1 53 53 51 87 Fax: +33 1 53 96 03 83 on many big international deals, with deal values totalling more Email: [email protected] than $100 billion. These include: Cooper (Charterhouse), Website: www.mayerbrown.com Cable vision (Altice), Suddenlink (Altice), NextRadioTv (Group News Participation), Comexposium (Charterhouse), Portugal Telecom (Altice), Express Roularta Group (Altice), Numeric - able-SFR (Altice), Worldwide Flight Services (LBO France), Labeyrie (LBO France), Elis (Eurazo), Parex Group (CVC Capital Partners), SFR (Numericable), Hamleys (Ludendo), and Vivarte. Laurent ranks in band one in Chambers Global 2016 and was one of the nominees for the ‘Law 360 MVP’ award for 2015. He was named ‘Lawyer of the Year’ in 2014 by the French magazine Option Finance and ‘Tax Advisor of the Year’ by Magazine des Affaires for 2011, 2014 and 2015. Laurent is also one of the Mayer Brown practitioners listed in Who’s Who Legal and in Who’s Who France.

TAX112 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 112 France

Michel Combe

Michel Combe is an international tax partner with more than 30 years of experience in advising French and non-French multinational enterprises in the management and planning of their local and international tax issues. He has developed an expertise in international tax structuring and transfer pricing projects including defence work, whether as part of field audits in France and abroad, of mutual agree- PwC ment procedures (MAP), or at French court level. His clients are mainly active across the automotive, pharmaceu - Crystal Park 61 rue de Villiers tical and chemical industries as well as in technology, tele com - 92208 Neuilly-sur-Seine Cedex munications and communications, and transport and logistics. France He leads the value chain transformation team for France Telt: +33 1 56 57 45 86 which assists clients in aligning their tax strategy with their busi- Mobile: +33 6 07 85 46 90 ness strategy with regard to structures and flows. Email: [email protected] Michel was the managing partner of PwC Société d’avocats Website: from 2009 to 2013. www.pwc.com/taxcontroversy He is regularly nominated as one of the best French experts in the transfer pricing area including in 2015 by the French professional magazine Décideurs Juridiques. Michel graduated from the Aix en Provence University of Law in business law in 1982. He also graduated from the HEC MBA programme in 1984. Michel is a registered lawyer (avocat).

113TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 113 France

Sabina Comis

Sabina Comis is a tax partner and international co-leader of Mayer Brown’s private investment funds group. She has a wide-ranging 19 years’ tax experience with a strong emphasis on complex tax structuring of international transactions, restructurings and/or refinancing involving multi-sponsors leveraged buy-outs. In addition to her experience in general tax assistance to French and international enterprises, financial Mayer Brown institutions have relied on Sabina’s tax guidance regarding secu- ritisations and on offers and issues of other types of structured 20 Avenue Hoche 75008 Paris financial instruments, such as collateral debt obligations and France repo structures. As a co-leader of the firm’s private investment funds group, Tel: +33 1 53 53 43 43 Fax: +33 1 53 96 03 83 Sabina also focuses on the creation and structuring of private Email: [email protected] investment funds (such as French FPCIs, SLPs and SCRs and Website: www.mayerbrown.com European platforms such as SICARs, SIFs or UK LP) with a particular emphasis on private equity, venture capital and mezzanine/preferred equity funds. Her tax experience coupled with her funds experience allows Sabina to advise on tailor-made, often innovative, structures for investments in France, but also throughout Europe, such as setting up: (i) the first French type endowment fund; (ii) the first French regulated and leveraged investment vehicle for the purchase of discounted debt; and (iii) the first dedicated provider of mezzanine and preferred equity financing for private equity portfolios. In addition, Sabina has developed a specific know-how in being able to help clients in the modeling of the ‘cash distribution article/ waterfall mechanism’ of the funds documentation. Sabina joined Mayer Brown in 2007 after 10 years of practice with two UK Magic Circle firms, having trained and worked in their London and New York tax teams for four years and in their Paris tax teams for more than five years. She is fluent in French and English, as well as in her native Italian.

TAX114 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 114 France

Philippe Derouin

With more than 40 years’ experience, Philippe Derouin is widely respected in the French market, including by international clients and other professionals. He works as an independent adviser, expert or litigator and is best known for complex tax controversies including before French courts, the European Court of Justice, the European

Court of Human Rights and courts in Monaco. He also gives Philippe Derouin, Avocat expert opinion in other jurisdictions. Philippe is also highly au barreau de Paris regarded for his knowledge on tax and corporate law advice on 140, rue du faubourg Saint-Honoré mergers and acquisitions, corporate reorganisations, both in 75008 Paris domestic and cross-border contexts. Areas of growth are tax France controversy and independent opinion on complex/important Tel: +33 1 42 25 88 91 transactions. Mobile: +33 6 16 58 11 63 Throughout his career, Philippe has worked on key merger Email: philippe.derouin@ cabinet- derouin.com transactions (Stallergenes/Greer, Match/Meetic, Air France/ Website: KLM, SCOR/MRM, Sanofi/Aventis). He obtained landmark www.philippe-derouin.com decisions (Alitalia, Roval, Satam, Fonds turbo) and ground- breaking test cases (Golovan/Ukraine, Sudfer) that have been pivotal for French law or have set a precedent. Philippe has been a member of the Paris bar since 1973. Previously, he has been a partner at three major multinational law firms, namely Gide Loyrette Nouel (1987–99), Linklaters (1999–08) and Skadden Arps Slate Meagher & Flom (2008–15). Philippe has worked with a number of industry sectors including financial services (Credit agricole, SCOR SE a reinsurance company, The Carlyle group), retail and consumer products (LVMH and Quiksilver), pharmaceuticals and life sciences (Ares life sciences Stallergenes/ Greer, Financiere BioAlfras), professional services (certain members of multinational partnerships), utilities (motorway companies), and mining and metals (Glencore-Xstrata for the Kon iambo site in New-Caledonia). Some of Philippe’s clients include Layher (the French subsidiary of a German scaffolding business, in a test case currently pending before the French constitutional court), Staller - genes/Greer (a cross-border merger), Cheetah Mobile Inc. (China), DocuSign Inc. (both cross-border acquisitions), and Parrot (the listed drone manufacturer, in a rights issue).

115TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 115 France

Bruno Gibert

Bruno Gibert joined CMS Bureau Francis Lefebvre as an equity partner in 2001 and heads the transfer pricing group that the CMS network put in place within the tax practice. He specialises in international taxation, more specifically in transfer pricing matters. He has 16 years’ experience in the government service, where he was in charge of international tax affairs (negotiation CMS Bureau Francis of tax treaties with foreign countries, OECD and EU work, and Lefebvre Competent Authority). He was the co-chairman of the OECD 2 rue Ancelle Forum on Harmful Tax Practices from 1996 to 2001. Since 92522 Neuilly-sur-Seine 2002, he has been the chairman of the EU Joint Forum on France Transfer Pricing and is also a member of the International Fiscal Tel: +33 1 47 38 42 19 Association (IFA) and chairs the scientific committee of the IFA Email: [email protected] French branch. He is a member of the IACF (Institute of tax Website: cms.law/bfl lawyers), and the chairman of the tax committee of the Club des Juristes. After graduating in political sciences at the IEP Paris (Sciences-Po) in 1979, Bruno completed his education with a master’s degree in corporate and tax law at the University of Paris II (Assas) before entering the ENA. Bruno is a French native, who is fluent in English. Bruno is the author of a report to the French government on tax security in France in 2004 and co-author of two other reports to the French government, one on intangible assets (2006) and one on how to improve the commentary on French tax law (2010). He is also the co-author of the chapter on rulings of a book on French tax procedures (published in 2005 and updated in 2008), a book on transfer pricing in France (‘Ed F Lefebvre’, 2010) and the author of the chapter on France of the book ‘Transfer Pricing and Dispute Resolution’ published in 2011, updated on a yearly basis, and of the chapter on the mutual agreement procedure of a book on the OECD Model Convention (‘Ed Francis Lefebvre’, 2014). He regularly publishes articles on international tax matters in French and international publications.

TAX116 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 116 France

Michel Guichard

Michel Guichard, Deloitte France, is a lawyer and tax partner. He also serves as leader of the Taj indirect tax, customs and tax controversy teams. Michel has nearly 30 years of experience in international and French VAT law. After working for 17 years in the tax legislation department of the Ministry of Economy, Finance and Budget where he was in charge of VAT, customs and international tax Taj, Société d’Avocats treaties, Michel joined Arthur Andersen in 1999. Following that role he joined Taj, where he now focuses his practice on 181 avenue Charles de Gaulle F-92524 Neuilly-sur-Seine Cedex counselling French and foreign companies, advising some of the France firm’s largest clients. Michel is a member of the International Fiscal Association Tel: +33 1 55 61 66 72 Fax: +33 1 55 61 47 97 and APTE, a non-profit organisation of EU VAT experts. He Email: [email protected] has written articles for many tax newspapers. Website: www.taj.fr

117TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 117 France

Sandra Hazan

Sandra Hazan is a partner at the Paris office who practices French and international tax law. Sandra is head of the Europe tax group and co-head of the global tax group. She is well versed in issues concerning restructuring and tax planning and has a wide experience in assisting clients in tax audits and litigation. While Sandra advises clients on tax issues in all areas of business, she has developed specific expertise in Dentons the luxury and cosmetics industry and in the field of private equity, advising both investment funds and investors. 5 Boulevard Malesherbes Paris, 75008 France

Tel: +33 1 42 68 47 85 Email: [email protected] Website: www.dentons.com

TAX118 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 118 France

Benjamin Homo

Admitted to the Paris Bar, Benjamin Homo is a partner in the tax practice of Mayer Brown’s Paris office. He focuses on advising private equity clients and multinational enterprises on their acquisitions, mergers and reorganisations. Benjamin has also developed extensive experience of multi-country transactions. He assists clients on all aspects of the transaction, from tax due diligence to structuring work, Mayer Brown including financing matters and management incentives. Benjamin also advises on the creation of French and pan- 20 Avenue Hoche 75008 Paris Euro pean private equity funds and assists corporate groups in France the day-to-day management of their tax affairs (tax audit/litigation, reporting tools), as well as in the reduction of their global Tel: +33 1 53 53 43 43 Fax: +33 1 53 96 03 83 effective tax rate (French and international tax planning, trans- Email: [email protected] fer pricing, etc.). In this part of his work, he has handled numer- Website: www.mayerbrown.com ous tax controversy assignments, from the audit phase to court proceedings, including every step of the administrative process. His litigation experience spans a broad spectrum of issues, from VAT or corporate tax claims for French companies to cross-border transfer pricing disputes for US-based multinational enterprises or debt to equity re-characterisation, as well as personal tax litigation. He also has experience in APA negotiation.

119TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 119 France

Christopher Lalloz

Admitted to the Paris Bar, Christopher Lalloz is a partner in the tax practice of Mayer Brown’s Paris office. Christopher advises a large number of French and foreign corporate enterprises in their acquisition and reorganisation transactions, as well as their day-to-day tax management. He also has extensive experience in assisting corporate enterprises and individuals in the course of tax audits and litigations. His Mayer Brown practice includes fund structuring assistance to French and foreign private equity clients (including the structuring of carried 20 Avenue Hoche 75008 Paris interest rights held by managers) and assistance to individuals France on their personal tax issues. Prior to joining Mayer Brown in 2007, Christopher was a Tel: +33 1 53 53 43 43 Fax: +33 1 53 96 03 83 member of a major financial consulting firm in Paris. He also Email: [email protected] worked for a year and a half in their New York office. Website: www.mayerbrown.com In addition to his native French language, Christopher is fluent in English.

TAX120 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 120 France

Eric Lesprit

Eric Lesprit, Deloitte France, was the former head of advance pricing agreements and mutual agreements procedures regarding double taxation elimination at the French tax administration. He has more than 15 years of experience in transfer pricing and international tax with the French tax administration. Since 1998, Eric worked for the French tax administration regarding companies and individuals’ international taxation Taj, Société d’Avocats issues. He participated in the design and the creation of the APA 181, avenue Charles de Gaulle 92524 Neuilly-sur-Seine Cedex pro gramme in France in 1999, and negotiated and concluded France the first agreements. He led the French APA programme since late 2008. In 2013, he created the new French Competent Tel: +33 1 40 88 86 75 Fax: +33 1 40 88 22 17 Authority, merging the APA programme and the mutual agree- Email: [email protected] ment procedures in a single department and constituted the Website: www.taj.fr new team. As part of his missions, he was the French administration representative for Competent Authority procedures with foreign countries, especially those involving transfer pricing. Moreover, he took part in the legislative drafting process regarding the fight against tax fraud and tax control policy, as well as the management of tax information exchanges and guiding of the French audit direc- tions network. At the international level, he intervened in the definition of French positions during the European Community and OECD working sessions, especially regarding the fight against tax havens and the negotiation of tax information exchange agreements with non-cooperative territories. He has been deeply involved in the OECD BEPS works. From 2003 to 2006, he was the technical adviser for the IMF in Washington DC for public revenues (taxes and customs duties). Eric was educated at the French Tax Administration School. Eric is working on several projects connected to various sectors of activities, including the pharmaceutical, industrial or financial sectors. He is leading works in APA procedures, mutual agreement procedures, tax audit assistance and international tax strategy.

121TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 121 France

Gianmarco Monsellato

Gianmarco Monsellato, Deloitte France, is a tax attorney and the global tax and legal leader for client and markets. He is a member of both the Deloitte global tax and legal executive and Deloitte France executive. He was previously the CEO of Taj from 2004 to 2016. Gianmarco has more than 20 years’ experience in international tax and transfer pricing. He advises leading French com- Taj, Société d’Avocats panies in setting up and managing their global tax policies and defends international companies regarding their French tax 181 avenue Charles de Gaulle F-92524 Neuilly-sur-Seine Cedex controversies. Gianmarco is considered as a thought leader on France tax governance and has been consulted several times by the French government. He has published books and articles in Tel: +33 1 55 61 63 46 Fax: +33 1 55 61 61 04 France, Japan, the UK, the US and Switzerland. Email: [email protected] He is the chairman of the French tax committee of the Inter - Website: www.taj.fr national Chamber of Commerce, a member of the International Fiscal Association and of the European American Chamber of Commerce. He is also a board member of Fedora, the European Federation of Opera Houses. He received in 2013 the United Nations ‘Women’s Empower - ment Principles’ award, saluting his exceptional championship of gender diversity in the work place.

TAX122 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 122 France

Pascal Seguin

Pascal Seguin, Deloitte France, is a partner and the national leader for tax management consulting. He has more than 28 years of experience, first as a civil servant with the French Tax Administration for 17 years, where he started working in the computerised tax audit/data analytics field in 1986 and in the legal e-invoicing field in 1988. He became an attorney-at-law in

2000 and is now serving some of the firm’s largest clients. He Taj, Société d’Avocats specialises in e-invoicing advice, tax audit and computerised tax audit management, and e-archiving strategies. 181 Avenue Charles de Gaulle 92524 Neuilly-Sur-Seine Cedex Pascal is a frequent speaker on e-invoicing and computerised France tax audit matters and is regularly consulted by the French tax administration when preparing new administrative guidelines Tel: +33 1 55 61 69 80 Fax: +33 1 40 88 22 17 regarding these matters. Email: [email protected] Pascal is a graduate of the University of Paris in econometrics Website: www.taj.fr and in audit and expertise of information systems and digital technologies. He was trained by the French National Tax School (Ecole Nationale des Impôts) and has been a fully qualified certified information system auditor (CISA) since 1992.

123TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 123 France Vincent Agulhon Darrois Villey Gauthier Blanluet Sullivan & Cromwell Delphine Bocquet PwC/Landwell & Associés Eric Bonneaud PwC Bernard Boutémy De Pardieu Brocas Maffei Ariane Calloud Baker & McKenzie Jean-Charles David Ateleia Nicolas de Boynes Sullivan & Cromwell Gilles Entraygues Cleary Gottlieb Steen & Hamilton Pierre Escaut PwC Richard Foissac CMS Bureau Francis Lefebvre Alain Frenkel Frenkel & Associés Nadine Gelli Ashurst Antoine Glaize Arsene Taxand Audrey-Laure Illouz-Chetrit Fidal Philippe Lion Baker & McKenzie Laurence Mazevet KPMG/Fidal, Direction Internationale Eric Meier Baker & McKenzie Charles Ménard EY

TAX124 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 124 France Eve Obadia Wagener & Associés Marc Pelletier Frenkel & Associés Elisabeth Rivière PwC/Landwell & Associés Régis Torlet Baker & McKenzie Jérôme Turot Cabinet Turot Cyril Valentin Freshfields Bruckhaus Deringer

125TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 125 Germany

Dr Ulf Andresen

Dr Ulf Andresen is an international tax partner in PwC’s Frank - furt transfer pricing team with 20 years of experience in advising multinational enterprises in international tax matters and transfer pricing. Moreover, he is a specialist in permanent establishment taxation and in transfer pricing matters in the financial services industry. PwC Ulf has substantial experience in serving multinational groups of companies in complicated tax audits, appeals proce- Friedrich-Ebert-Anlage 35-37 60327 Frankfurt am Main dures in German tax courts and mutual agreement procedures. Germany He has advised on a large number of APAs including in Den - mark, Finland, France (2), Ireland, Japan (2), South Korea, UK Tel: +49 69 9585 3551 Mobile: +49 171 178 3720 (2), and US (3). In the most recent APA, he managed to have Email: [email protected] the two tax authorities extend the APA period beyond the orig- Website: inal five years to a total of 14 years, including a rollback into a www.pwc.com/taxcontroversy pending tax audit, within only six months. He is the co-publisher and co-author of the Permanent Estab lishment Handbook (Betriebsstätten Handbuch), the leading publication in PE taxation in Germany, and speaks frequently at tax conferences and contributes to national and international tax journals on a regular basis. Ulf is also lecturing on tax and transfer pricing matters at the Friedrich-Alexander Uni - versity in Erlangen-Nuremburg and at the Federal Tax Academy (Bundesfinanz akademie).

TAX126 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 126 Germany

Stephan Busch

Dr Stephan Busch is the managing partner of Dentons’ Berlin office and head of the German tax law practice group. He is a lawyer, certified specialist in tax law, and a certified tax adviser, who works primarily in the areas of tax and corporate law. Stephan focuses on mergers and acquisitions, restructuring, credit institutes, state-owned companies and also acts as a bar- Dentons rister before the finance courts and the Federal Fiscal Court (Bundes finanz hof). Markgrafenstraße 33 Berlin, 10117 Germany

Tel: +49 30 2 64 73 205 Email: [email protected] Website: www.dentons.com

127TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 127 Germany

Axel Eigelshoven

Axel Eigelshoven is a transfer pricing partner in PwC’s Düssel - dorf office. He has more than 20 years of experience in international taxation and transfer pricing. Before joining PwC, Axel worked for another Big 4 firm and assumed various roles, including head of their transfer pricing practice.

Axel is working on a wide variety of transfer pricing projects PwC including tax audits, IP migration, tax effective supply chain management, permanent establishment issues, APAs and Moskauer Straße 19 D-40227 Düsseldorf Competent Authority procedures under the tax treaty and the Germany EU Arbitration Convention. He has led many projects for multinationals to set up supply chain structures in BRICS coun- Tel: +49 (0)211 981 1144 Email: tries. His clients involve a number of DAX 30 companies, large [email protected] multinationals and mid-size companies. Axel is focused on the Website: automotive, engineering and chemical industry. www.pwc.com/taxcontroversy Axel lectures at the Mannheim Business School and is a frequent speaker on transfer pricing at national and international seminars. He is co-author of Vogel/Lehner, Doppelbesteuer ungs - abkommen, a leading commentary on tax treaties, co-author of Kroppen, Handbuch der Verrechnungspreise, a leading publication on transfer pricing and is contributing the German country chapter in IBFD’s Global Transfer Pricing Explorer. Moreover, he has published numerous articles in national and inter national tax journals. Axel holds a degree in business economics (Diplom-Kaufmann) from the University of Cologne. He is a certified tax adviser (Steuerberater) and is a member of the Tax Advisors Association and the International Fiscal Association.

TAX128 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 128 Germany

Stefan Grube

Stefan Grube, Deloitte Germany, joined Arthur Andersen in 1996 following his graduation in German tax administration (Dipl. Finanzwirt). In 2002, he started with Deloitte Germany in Düsseldorf, becoming the German business tax advisory leader in 2013. He is a member of Deloitte Germany’s governance board and internal tax quality assurance board, the latter dealing especially with difficult tax technical questions on spe- Deloitte Germany cific and general tax topics. He serves a wide range of different clients, focussing on large Schwannstr. 6 40476 Düsseldorf multinational inbound investors into Germany, especially US Germany and UK headquartered multinationals with large German and European operations. Apart from regular client tax advice, he Tel: +49 211 8772 3538 Fax: +49 211 8772 2277 focuses on transactions and project-related tax advice with an Email: [email protected] international focus, such as M&A transactions, PMI restructur- Website: www.deloitte.com ings, internal group restructurings, etc. In this context, Stefan has experienced the German tax administration’s changing approach in tax audits by becoming generally more aggressive compared to previous years. Thus, Stefan has applied a more focused, concentrated and organised approach to tax audits. Besides tax technical defence and negotiations in tax audits in which Stefan is engaged, his experience covers tax litigations at different tax courts with a wide range of tax technical topics such as tax accounting, international tax, German participation exemption and German capital gains exemption. Furthermore, he is actively involved in managing Competent Authority procedures and arbitration procedures. His experience has allowed him to develop a process and a training program together with Norbert Endres, external negotiation experts and representatives from the tax administration, on ‘how to professionally manage a tax audit’. The training course was released in 2016 and deals with the soft skill areas in tax audits considering the Harvard Concept. Stefan is a certified tax adviser (Steuerberater).

129TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 129 Germany

Dr Ulrich Grünwald

Ulrich Grünwald, Deloitte Germany, has been a partner in the indirect tax service team in the Berlin office in 2015. Ulrich has more than 23 years of professional experience in the field of taxes with a strong focus on indirect taxation. Ulrich started his professional career as the head of a VAT audit department with the German tax authorities. He continued his career as head of the VAT service team, as well as the international VAT centre of Deloitte Germany excellence of a global audit network for more than 10 years when he joined a well-known tax focused German law firm as a Kurfürstendamm 23 10719 Berlin partner specialising in indirect taxes. Germany Ulrich has extensive practical experience in advising domestic and multinational clients. He focuses on German and European Tel: +49 (0)30 25468 258 Fax: +49 (0)30 25468 213 VAT law, as well as in insurance premium tax law. His profes- Email: [email protected] sional experience includes VAT, insurance premium tax, other Website: www.deloitte.com indirect taxes and procedural law. He has developed a broad working experience and serves clients in a wide variety of industries including the service sector, the manufacturing and consumer industries. He is a regular speaker at public tax events and a frequent publisher on VAT and other indirect tax issues. Ulrich received his JD in European VAT law at Erlangen/Nürnberg University. He is a certified tax adviser and a lawyer.

TAX130 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 130 Germany

Jörg Hanken

Jörg Hanken is a transfer pricing partner in Munich and the global TP technology solutions leader. He has performed and managed numerous projects such as analysing, planning, implementing, documenting and defending transfer pricing structures for more than 15 years. The recent projects mainly refer to dispute resolution, value chain transformation and holistic TP implementation including the use of software technology. PwC Some of his recent MAP/APA projects comprise of bilateral APAs regarding distribution (Germany/US, TNMM berry Bernhard-Wicki-Str. 8 80636 München ratio), manufacturing (Germany/Poland, C+), distribution Germany (Germany/Switzerland, TNMM ROS), business restructuring (Germany/US, valuation), manufacturing (Germany/Romania, Tel: +49 89 5790 5424 Email: C+), manufacturing/distribution/service (Germany/Sweden, [email protected] profit split). He concluded the first bilateral APA regarding Website: ‘extraction royalty concepts’ (automotive, Poland) and he www.pwc.com/taxcontroversy applied a similar APA with Romania (automotive). Joerg negotiated some MAPs, recently regarding distribution and repair services (aerospace industry, France). Jörg gained experiences as an adviser, as well as a head of tax Central Europe, for a US multinational. He frequently performs national, as well as international, transfer pricing workshops and seminars and he is the author of a leading German publication on transfer pricing from a tax and controlling perspective, ‘Verrechnungspreise im Spannungsfeld von Controlling und Steuern’. Jörg is a German certified tax adviser and a certified valuation analyst.

131TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 131 Germany

Claudia Lauten

Claudia Lauten is a transfer pricing partner at PwC Duesseldorf and Essen, Germany. Claudia has over 20 years of comprehensive experience in tax consulting, and more than 15 years in the area of transfer pricing. Her expertise lies in the execution of global documentation projects as well as the optimisation of value chains in considera- PwC tion of principal structures. She also has extensive experience in M&A projects (due diligence, post-merger structuring), moni- Friedrich-List-Str. 20 45128 Essen toring audits by fiscal authorities and negotiating transfer pric- Germany ing structures with competent authorities, including APA procedures. Claudia’s clients comprise large multinationals, both Tel: +49 211 981 5201 Fax: +49 211 981 7362 headquartered in Germany or abroad. Email: Claudia is heading the German TP dispute resolution prac- [email protected] Website: tice, focussing on avoidance of disputes, tax audit defence work, www.pwc.com/taxcontroversy litigation and Competent Authority procedures. She has excellent working relationships with various representatives from the German Competent Authority. In addition, Claudia is a member of PwC’s global tax controversy dispute resolution leadership team, combining efforts with PwC offices in other countries on a day-to-day basis. She publishes articles on dispute resolution issues and is a frequent speaker on the topic.

TAX132 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 132 Germany

Michael Massbaum

Michael Massbaum, Deloitte Germany, is a tax partner in the tax and legal practice and has more than 25 years of experience serving national and multinational clients. He is the leader of the private company services tax service line, and is experienced in tax structuring and tax controversy work. Michael has wide industry expertise in manufacturing, energy, resources and real estate. Deloitte Germany Michael is a lawyer and a member of the Berlin Bar. He is also a licensed tax adviser. Michael is a member of the Inter - Kurfuerstendamm 23 Neues Kranzler Eck national Fiscal Association, German Tax Law Society (Deutsche Berlin, 10719 Steuer juristische Gesellschaft) and Verein Berliner Kaufleute und Germany Industrieller. Tel: +49 30 2546 8116 Michael is the author of several articles on national and inter- Email: [email protected] national tax law. He is co-author of the DBA-Kommentar, a Website: www.deloitte.com leading publication on double tax treaties, and of the Hermann Heuer Raupach, Einkommensteuer und Körperschaftsteuer, a leading publication on income and corporate tax. Furthermore, he is a regular lecturer for corporate and international tax law. Michael studied at the University of Osnabrück. He wrote a dissertation on international tax law for which he was awarded his PhD in law.

133TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 133 Germany

Dr Michael Puls

Dr Michael Puls, Deloitte Germany, is a tax partner in the Duesseldorf office leading the transfer pricing service line there. He has more than 14 years of relevant professional experience in the area of transfer pricing and international tax. Michael specialises in advising multinational enterprises in all transfer pricing questions, being experienced in managing global documentation projects, relocating of functions, supporting Deloitte Germany clients with government tax audits, mutual agreements and arbitral procedures, as well as in terms of tax planning projects Schwannstraße 6 40476 Düsseldorf including advance pricing agreements (APAs). Germany Michael is the author of various publications in national and international tax law and transfer pricing. For example, he is the Tel: +49 211 8772 2235 Fax: +49 151 5800 3880 co-author of the Wassermeyer/Baumhoff handbook of transfer Email: [email protected] pricing, a leading publication on transfer pricing in Germany. Website: www.deloitte.com Michael is a frequent speaker at transfer pricing and international tax expert seminars. Moreover, he is a lecturer at the Uni - versity of Augsburg, Faculty of Economics, in international tax law. He is a lawyer and certified tax adviser.

TAX134 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 134 Germany

Heiko Ramcke

Heiko Ramcke, Deloitte Germany, is a partner and the leader of the criminal tax law team. Heiko joined Deloitte in 2001 and has many years of experience in criminal tax law. With his team, Heiko defends clients in criminal tax proceedings and prepares self-disclosures to gain impunity for the clients. He also advises clients in preliminary investigations.

Heiko serves multinational enterprises, as well as the manage- Deloitte Germany ment of national medium-sized businesses and individuals. Heiko is also specialised in procedural tax law and advises Aegidientorplatz 2a 30159 Hannover clients in all types of national disputes with tax authorities. Germany Throughout his career, Heiko has represented businesses and individuals in all stages of litigation proceedings and has assisted Tel: +49 (0)511 3075593 Fax: +49 (0)511 30755950 many companies to litigate tax issues before the German tax Email: [email protected] authorities and the finance courts. Website: www.deloitte.com Heiko is an attorney-at-law and studied law at the University of Kiel.

135TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 135 Germany

Prof Dr Stephan Rasch

Prof Dr Stephan Rasch is a transfer pricing partner in PwC’s Munich office. He has 16 years of experience in international taxation and transfer pricing. Before joining PwC in December 2013, Stephan worked with another Big 4 firm as a transfer pricing partner. Stephan advises clients in tax matters associated with cross-border transactions, including permanent establish-

ment issues and value chain transformations. Stephan’s clients PwC include German-based DAX companies as well as European and US multinationals. Bernhard-Wicki-Straße 8 München 80636 Besides all transfer pricing-related matters, Stephan is suc- Germany cessfully involved in German and European tax/transfer pricing audits defending the restructuring and/or the transfer of intan- Tel: +49 89 5790 5378 Fax: +49 69 9585 976532 gible property in business model reorganisations. Stephan’s exp - Email: erience with mutual agreement procedures includes bilateral [email protected] Website: and multilateral cases as well as the negotiation of bilateral and www.pwc.com/taxcontroversy multilateral advance pricing agreements. Finally, he is involved in tax court litigation relating to transfer pricing cases. He has been appointed as German national reporter on Subject 1, ‘Dis - pute Resolution’, for the 70th International Fiscal Associa tion (IFA) Congress in Madrid in 2016. Stephan is a professor at the University of Augsburg and has lectured on international and European tax law since 2007. He is a frequent speaker on transfer pricing at national and international seminars. He has published a volume on transfer pricing legislation in international German, bilateral and European tax law. He is co-editor and author of one of the leading transfer pricing publications in Germany, Handbuch Interna tion - ale Verrechnungspreise, and co-author of a leading commentary on double tax treaties. He is also editor of the Internationale Steuer-Rundschau (ISR), a German international tax journal. Stephan is a member of the Munich Bar, IFA and the IFA Bavaria board. Stephan holds a PhD in international tax law and a degree in law from the University of Bochum. He is a tax lawyer (Rechtsanwalt/Fachanwalt für Steuerrecht).

TAX136 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 136 Germany

Alexander Schemmel

Alexander Schemmel, Deloitte Germany, is a partner and joined the firm in 2015. He is responsible for the white collar crime prevention and investigations service line, and his core areas are corporate defence and corporate compliance. With his team, Alexander defends national and international companies as well as individuals in all areas of white collar and Deloitte Germany tax criminal law. He has extensive experience conducting internal investigations and in the field of public, regulatory and cor- Rosenheimer Platz 6 81669 München porate compliance. Alexander has defended several officers of Germany DAX companies and has advised major corporations in large- scale tax investigations. Tel: +49 (0)89 290368916 Fax: +49 (0)89 290368911 In 2014, Alexander was ranked as one of the best consultants Email: [email protected] in the area of white collar crime by Chambers Europe and Best Website: www.deloittelegal.de Lawyers. Alexander has been an attorney-at-law since 2001. He studied law at the University of Passau.

137TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 137 Germany

Dr Harald Stang

Dr Harald Stang, Deloitte Germany, is an attorney-at-law, tax consultant and partner. He joined the firm in 1998 and was appointed equity partner in 2002. Harald has 16 years’ experience in advising different clients in M&A transactions as well as in all respects of corporate law, in particular corporate restructurings. He also focuses on advising the shareholders of family owned companies in connection Deloitte Germany with the law of succession. Harald is also specialised in procedural tax law and advises Aegidientorplatz 2A 30159 Hannover clients in all types of national disputes with tax authorities. Germany Through out his career, Harald has represented businesses and individuals in all stages of litigation proceedings and has assisted Tel: +49 (0)511 3075593 Fax: +49 (0)511 30755950 many companies to litigate tax issues before the German tax Email: [email protected] authorities and the finance courts. Website: www.deloittelegal.de Harald has studied law and economics at the University of Göttingen. He previously worked as an assistant auditor with a medium size firm of auditors and tax consultants.

TAX138 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 138 Germany

Susann van der Ham

Susann van der Ham has more than 16 years of experience in consulting multinationals in the field of transfer pricing. Her expertise encompasses transfer pricing structuring, value chain transformation, system implementation, documentation and tax audit defence. Susann’s clients include several DAX 30 multinationals, as well as other US, European and Chinese corporations repre- PricewaterhouseCoopers senting a wide range of industries. During the few last years, AG WPG Susann led a number of projects involving permanent establish- Moskauer Straße 19 ments, complex restructurings including transfer of functions D-40227 Düsseldorf and post-merger integrations. Susann is a member of PwC’s Germany German retail and consumer competence team and the interna- Tel.: +49 (0)211 981 7451 tional retail and consumer transfer pricing network. As such, Email: Susann has in-depth knowledge of industry specific transfer [email protected] Website: pricing aspects. www.pwc.com/taxcontroversy Susann is a certified speaker on the German Federal Certified Tax Consultant Association’s seminars and events and regularly speaks at international tax and transfer pricing conferences. She is the co-author of one of the leading German publications, Borberg Praxishandbuch. Verrechnungspreise. She frequently publishes in national and international tax literature on transfer pricing in German and English. Her recent publications include ‘New Profit Attribution Rules for Construction and Exploration Permanent Establishments’, published in the Inter - national Transfer Pricing Journal and a German article on the current issue of whether foreign affiliated companies need to be charged for the use of the group’s name, published in the German journal, Internationales Steuerrecht (IStR). Susann studied business economics and tax law at the Dresden Technical University, Germany, and Japanese and international tax law at the KEIO University Tokyo, Japan. She later enrolled at Maastricht University for postgraduate studies of international tax law. She is a German certified tax adviser (Steuerberater).

139TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 139 Germany

Alexander Voegele

During more than 35 years of advising international corporations and leading law firms, Alexander Voegele has special ised in the defence of major international transfer pricing and IP cases. He has developed innovative economic structures for transfer pricing strategies which have become the industry standard. He has led hundreds of large transfer pricing and IP projects and defence cases for clients in a wide range of industries all over the NERA world. In recent years, he has defended transfer pricing audits and litigation in North America, Scandinavia, Eastern Europe, Messeturm 60308 Frankfurt and Germany. Germany In recent years, Alexander and his colleagues Philip de Homont and Tom Braukmann have established new standards Tel: +49 69 710 447 501 Fax: +49 69 710 447 550 for the separation and quantification of IP, financial instru- Email: ments, and contractual clauses. They have advanced discussion [email protected] within the industry by frequently explaining their methods at Website: www.nera.com conferences and in publications. Using economic reasoning, they lead arbitrations and testify as expert witnesses in court. Their insights have helped shape transfer pricing and audit standards in Germany and Austria, and they regularly exchange views with tax inspectors at conferences and seminars. In negotiations, they find well-structured and understandable arguments that are convincing and relatable. Alexander regularly publishes articles and books on transfer pricing and international tax planning, and is the author and editor of the two leading German commentaries on IP, transfer pricing, and economic consulting: Transfer Pricing and Intellectual Property. His publications have anticipated many aspects of the recent base erosion and profit shifting (BEPS) discussions, such as the use of profit split methods or the analysis and quantification of risk. He has spoken at more than 250 conferences and seminars on transfer pricing and IP in Europe, the US, and Asia. Alexander holds a PhD in economics and a MSc in tax and business administration from the University of Mannheim.

TAX140 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 140 Germany

Ludger Wellens

Ludger Wellens is a tax and transfer pricing partner of PwC in Germany. He coordinates PwC’s transfer pricing activities in the region of West. He has more than 19 years of experience in all aspects of transfer pricing and international tax planning. Ludger is certified as a German tax adviser (Steuerberater). He holds a diploma in international business from the Uni - versity College Dublin (Ireland), an MBA from the Uni versity PricewaterhouseCoopers of Aachen and a PhD from the University of Bayreuth. AG Wirtschaftsprüfungs- Ludger has worked for two of the Big 4 firms in their tax and gesellschaft transfer pricing departments. He was also member of the board Moskauer Str. 19 and head of the transfer pricing group of a German based tax 40227 Düsseldorf consulting firm. Furthermore, he worked as tax director and Germany head of global transfer pricing for a major German based multi- Tel: +49 211 981 2237 national enterprise. Email: [email protected] Both as an in-house consultant in industry and as an outside Website: expert, Ludger has planned and implemented numerous trans- www.pwc.com/taxcontroversy fer pricing systems. He has worked extensively on value chain transformation projects both inbound and outbound. He has extensive experience solving controversies through defending tax audits and supporting mutual agreement procedures as well as advance pricing agreements (APAs). He has experience in planning, especially optimising value chains, dispute resolution (audits, MAPs and APAs), business restructuring, documentation and IT-based documentation, and valuations. Ludger specialises in the pharma and life sciences industry, chemicals industry, as well as in the consumer products and energy sectors.

141TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 141 Germany Christoph Becker Baker & McKenzie Lorenz Bernhardt PwC Burkhard Binnewies Streck Mack Schwedhelm Dieter Birk P+P Pöllath Eugen Bogenschütz Allen & Overy Gero Burwitz McDermott Will & Emery Uwe Clausen Oppenhoff & Rädler Dr Felix Dörr Dr Gunter Dorr & Kollegen Kati Fiehler PwC Wilhelm Haarmann Linklaters Ulf Johannemann Freshfields Bruckhaus Deringer Andreas Kempf PwC Heinz-Klaus Kroppen PwC Thomas Küffner Küffner Maunz Langer Zugmaier Martin Lenz KPMG Nicole Looks Baker & McKenzie Jochen Lüdicke Freshfields Bruckhaus Deringer Stefan Maunz Küffner Maunz Langer Zugmaier Dirk Pohl McDermott Will & Emery

TAX142 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 142 Germany Ulrich Raensch Baker & McKenzie Martin Renz PwC Jürgen Schimmele EY Ulrich Sorgenfrei Ulrich Sorgenfrei Gerhard Specker P+P Pöllath Rudolf Stahl Carlé Korn Stahl Strahl Dr Michael Streck Streck Mack Schwedhelm Thomas Streit Küffner Maunz Langer Zugmaier Klaus von Brocke EY

Greece Effie Adamidou KPMG Tassos Anastassiadis EY Angela Iliadis KPMG Georgios Katrinakis PwC Spyros Maratos Zepos & Yannopoulos Spyros Oikonomidis Oikonomidis - Kontos Andreas Tsourouflis Your Legal Partners

143TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 143 Gulf Cooperation Council Talal Al Naser KPMG Rasheed Al-Qenae KPMG Ebrahim Baeshen KPMG Ashok Hariharan KPMG Zubair Patel KPMG Robert Peake Cragus Group Ganesh Ramanath KPMG Craig Richardson KPMG Mark Stevens Cragus Group

TAX144 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 144 Hong Kong

Colin Farrell

Colin Farrell has more than 37 years of professional experience in Hong Kong and London, with the last 23 being in Hong Kong. In the tax area, Colin is unusually, and probably uniquely, recognised by his external peers in three quite distinct areas: transfer pricing, tax disputes, and international tax, with a growing additional recognition in M&A. He is twice recognised as PwC Hong Kong one of the expert transfer pricing practitioners in Hong Kong by the Transfer Pricing Expert Guide, and further recognised by 21/F Edinburgh Tower The Landmark Acquisition International in its 2015 M&A Awards as ‘Best for 15 Queen’s Road Central Transfer Pricing – Hong Kong’ (as well as ‘Tax Expert of the Hong Kong Year – Hong Kong’). He is also recognised, for the third time Tel: +852 2289 3800 in succession, as a leading dispute resolution expert by Inter - Fax: +852 2810 9888 national Tax Review’s Tax Controversy Leaders guide (having Email: [email protected] International Tax Review Website: previously been recognised by as www.pwc.com/taxcontroversy “among the firm’s leading lights for tax controversy in Asia”). He is also named, for the fourth time in succession, as one of the pre-eminent international tax practitioners in Asia by Euromoney’s Tax Advisers Expert Guide. Additionally, Colin was recognised in 2016 as ‘Corporate Tax Adviser of the Year in Hong Kong’ in CIM’s global awards. In Hong Kong, Colin services a wide range of clients, who range from individuals to the major MNEs. He acts as general global tax coordinator for a number of these, and as global/ regional coordinator for major due diligences. He also regularly spends very significant time on non-tax consulting and general business issues with his clients, and is the global relationship partner on all matters with a few of these. Colin has spoken and published extensively, including his own entirely external and well regarded personal publications. Colin has a MA in economics from Cambridge University, and is a fellow of the HKIC- PA, ICAEW & TIHK. He is a certified tax adviser and international tax examiner. Outside of work, Colin sits on the joint liaison committee on taxation, is a twice-appointed member of the HKSAR’s public affairs forum, and a board of advisers member of Inter - national Care Ministries.

145TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 145 Hong Kong

Angela Ho

Angela Ho is the associate director of the tax controversy services group of PwC Hong Kong. She serves a wide range of clients including multinational enterprises and Hong Kong enter prises mainly in the retail and consumer products, manufacturing and apparel industries. Angela has gained more than 25 years’ solid experience in providing advisory services to her clients involving tax dispute resolution with the Hong Kong PwC Hong Kong Inland Revenue Department (IRD). Before joining PwC Hong Kong, she served at the IRD for six years, four of which were 21/F Edinburgh Tower The Landmark with the profits tax and tax investigation unit. She is very knowl- 15 Queen’s Road Central edgeable about the IRD’s practice and procedures, which facil- Hong Kong itates her negotiation and tax resolution with the IRD. Tel: +852 2289 3860 Angela also has extensive experience in tax advisory, includ- Fax: +852 2810 9888 ing business restructuring, offshore profits claim, health checks Email: [email protected] Website: and post audit risk management. www.pwc.com/taxcontroversy Angela is a frequent speaker at seminars organised by various professional bodies in Hong Kong. Angela is a member of the Hong Kong Institute of Certified Public Accountants, the Association of Chartered Certified Ac - count ants, the Chartered Professional Accountants of British Columbia and the Hong Kong Institute of Chartered Secret - aries. She is a graduate of the Hong Kong Polytechnic University.

TAX146 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 146 Hong Kong

David Smith

David Smith is a senior adviser to PwC’s tax practice in Hong Kong and China. He commenced his career with the Australian Taxation Office before joining the tax profession in Hong Kong almost 30 years ago. During his career advising on Hong Kong and international tax issues, David has advised many of the world’s largest corporate groups, across all industries, on tax planning, PwC Hong Kong structuring and dispute resolution. This has provided David with an enviable understanding of the technical and practical 21/F Edinburgh Tower, The Landmark aspects of local and international tax issues. 15 Queen’s Road Central In his role as a senior adviser to the tax practice, David acts Hong Kong as an experienced resource to assist partners and staff in relation Tel: +852 2289 5802 to complex technical issues, dispute resolution and litigation Fax: +852 2810 9888 support. As a consequence, he has involvement in a significant Email: [email protected] Website: number of the firm’s clients’ major transactions as well as www.pwc.com/taxcontroversy domestic and cross-border tax disputes. Through this work he gains a unique insight into trends regarding issues being scruti- nised, attitudes of revenue authorities and methods of dispute resolution. David also plays important roles in the practice with regard to thought leadership and international tax policy developments and trends. This ensures that the firm is well placed to ensure that its services and advice will withstand the stricter rules and practices which they will be measured against, and the greater transparency which they will face, in the years ahead. David is a regular speaker and author of articles on tax matters in Hong Kong and China.

147TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 147 Hong Kong

Raymond Tang

Raymond Tang, Deloitte China, is a tax partner in the business tax services group. He specialises in Hong Kong, Macau and China tax, including tax planning for corporate restructuring, group re-organisations, IPO tax planning and tax controversy services. Raymond has 20 years of experience in the tax profession and has extensive experience in dealing with controversy cases Deloitte China for various industries. He has participated in tax controversy cases for retailing groups, manufacturing entities, construction 35/F One Pacific Place 88 Queensway companies, PE funds, etc. In particular, he has solid experience Hong Kong in dealing with controversy cases for clients with cross-border transactions like mainland China, Macau and Hong Kong, by Tel: +852 2852 6661 Email: [email protected] getting personally involved in various negotiations with tax Website: www.deloitte.com assessors in Hong Kong, Macau, and southern mainland China. Raymond has been invited to speak at seminars for the Hong Kong Institute of Certified Public Accountants (HKICPA), the Association of Chartered Certified Accountants (ACCA), and various universities in Hong Kong and Macau. He is also the recurring technical reviewer for the Hong Kong Master Tax Guide issued by CCH. Raymond has a bachelor’s degree in professional accountancy from the Chinese University of Hong Kong. He is a member of the Hong Kong Institute of Certified Public Accountants (HKICPA), and a fellow member of the Association of Chartered Certified Accountants (FCCA).

TAX148 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 148 Hong Kong

Philip Wong

Philip Wong, Deloitte China, is a partner in the international and M&A tax services group and the lead transfer pricing partner in the Hong Kong office. He has a strong background in corporate taxation, spanning some 30 years, including prior professional experience with Deloitte’s Hong Kong office, the Inland Revenue Department and as the regional tax director in a multinational enterprise. Deloitte China Philip specialises in a wide range of areas, including Hong Kong taxation, cross-border transactions between Hong Kong 35/F, One Pacific Place 88 Queensway and China, inbound investment strategies into Hong Kong and Hong Kong China, transfer pricing management, pre-listing tax planning and restructuring, regional tax planning and group reorganisa- Tel: +852 2852 1004 Fax: +852 2854 2979 tion, and M&As in an international context. Email: [email protected] Philip’s distinguished career has equipped him with compre- Website: www.deloitte.com hensive skills and competence in serving MNEs that have various forms of investment in the Asia Pacific region and advising them on transfer pricing planning, supply chain optimisation, R&D/headquarter/regional cost sharing arrangements, and tax-efficient structuring for cross-border supply chain transactions. Philip has advised clients in a wide range of industries, including the real estate, pharmaceuticals, apparel, electronics, telecommunications, financial services, entertainment, and manufacturing sections. Philip has been recognised consistently as a leading transfer pricing adviser in Hong Kong in Euromoney’s Transfer Pricing Expert Guide in 2009, 2011, 2013 and 2015.

149TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 149 Hong Kong Lee Travis Benjamin Independent Daniel Chan DLA Piper Joe Chan EY Pierre Chan Baker & McKenzie Kaiser Kwan PwC Ayesha Lau KPMG Amy Ling Baker & McKenzie Michael Olesnicky KPMG Steven Sieker Baker & McKenzie Richard Weisman Baker & McKenzie

TAX150 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 150 Hungary

Mihály Harcos

Mihály Harcos, Deloitte Hungary, is an attorney-at-law and partner associate. He joined in 2016 as leader of the tax controversy practice. He provides comprehensive assistance in legal disputes involving the tax authority from tax audits through administrative remedies to judicial proceedings. As a tax lawyer, Mihály has successfully represented numerous precedent-setting cases before the Hungarian Supreme Deloitte Legal Szarvas, Court. He also regularly represents clients before the tax Erdős and Partners Law authority and courts in tax controversy matters. Mihály has Firm (Hungary) gained significant experience in tax cases involving the applica- Dózsa György út 84/C tion of EU law and the practice of the European Court of 1068 Budapest Justice. Mihály is the author of several tax litigation articles and Hungary he regularly attends tax controversy conferences. Tel: +36 (1) 428-6800 Before joining Deloitte Legal, Mihály worked at internation- Fax: +36 (1) 428-6801 Email: [email protected] al law firms and also gained experience at Deloitte Hungary’s Website: www.deloitte.com tax department between 2006 and 2008. He is a lawyer and a certified tax expert. Mihály has been a member of the Budapest Bar since 2008 and speaks fluent English. Mihály was mentioned in the Chambers Europe 2012 guide as a “…true up-and-comer who finds great examples to support his findings…”. He was also ranked in the Chambers Europe 2013 and 2014 guides.

151TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 151 Hungary

Barbara Koncz

Barbara Koncz is a senior manager of the indirect tax department of PwC Hungary. She is a member and coordinator of the firm’s tax controversy and dispute resolution group in Hungary. Barbara Koncz joined PwC Budapest’s tax and legal department in 2008 where she started to work in the indirect tax group, focusing on VAT. Before joining PwC, she gained three years of public administration experience in the Hungarian PwC Budapest Ministry for National Economy and the Hungarian Investment and Trade Agency where she was handling VIP cash subsidies. Bajcsy-Zsilinszky u. 78. 1055 Budapest During her years with PwC, Barbara has worked continuous- Hungary ly for both domestic Hungarian and international companies in the pharmaceutical, automotive, and technology, information, Tel: +36 1 461 9373 Email: communication and entertainment (TICE) industries. She [email protected] often advises her clients in VAT disputes and represents them in Website: tax audits. Besides VAT, she has a wide experience in connection www.pwc.com/taxcontroversy with research and development and the related tax credits and subsidies. She has good relationships with public and private players of the domestic R&D sector. Since 2011, Barbara has been the leader of the R&D working group of the Hungarian Association of International Com - panies. The working group played an active role in the preparation of tender schemes and also contributed to the elaboration of the national R&D strategy. Barbara gained her JD from Eötvös Lóránd University, Faculty of Law and has a college degree in economics. She is a certified tax adviser.

TAX152 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 152 Hungary

Zoltán Várszegi

Zoltán Várszegi is a member of Réti, Antall & Partners Law Firm – PwC Legal in Budapest, Hungary. He is an experienced lawyer with 20 years’ of experience in various legal fields including tax and customs litigation, M&A, corporate restructuring, energy law, public utilities, civil law litigation, and so on. He advises a broad range of clients in different industries including the elec- tricity supply, financial services, public transport organisation, Réti, Antall & Partners Law energy production and supply, and manufacturing sectors. Firm / PwC Legal Zoltán has acted as the legal representative of both domestic H-1055 Budapest and international companies as defendant before the court in Bajcsy-Zsilinszky út 78. tax litigation cases. Most of these cases require highly versatile Hungary legal approaches to countervail proceedings initiated by the tax Tel: +36 1 461 9506 authority. Email: zoltan.varszegi@ Zoltán leads the tax litigation practice group of PwC Legal hu.pwclegal.com Website: Hungary, which is a unique player in the legal services market www.retiantallpartners.hu in Hungary as it is the only Hungarian qualified law firm that has a long-standing cooperation with a Big 4 advisory firm. His clients include some of the largest multinational companies, from all industry sectors, such as financial services, energy, automotive, industrial manufacturing, and telecommunications. His experience is not limited to the most common taxes such as VAT or corporate income tax but also to personal income tax, local business tax, other indirect taxes (energy tax, innovation and education contribution) and tax administration. Zoltán also participates in general tax advisory services in cooperation with PwC (involving the tax- driven structuring of groups of companies). Zoltán has also gained significant experience in tax cases involving the application of EU law and the practice of the European Court of Justice. PwC Legal is one of the few firms in Hungary that have been successful in convincing the court to apply EU law over the provisions of national tax law. Zoltán graduated from Eötvös Loránd University, Faculty of Law as doctor iuris. He speaks both Hungarian and English.

153TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 153 Hungary Balázs Békés Bekes Partners Michael Glover KPMG Pál Jalsovszky Jalsovszky Law Tamás Lőcsei PwC Kovács Orsolya Nagy és Trócsányi Botond Rencz EY Gergely Riszter Baker & McKenzie Levente Torma DLA Piper Zoltán Várszegi PwC/Reti, Antall & Partners Law Firm

TAX154 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 154 India

Neeru Ahuja

Neeru Ahuja, Deloitte India, is a global business tax partner based in the Gurgaon office. Neeru is also the Asia Pacific global business tax leader for Deloitte India and leads the tax brand and communication team in India. Neeru has over 20 years of diverse experience in corporate and international taxation. Neeru’s key areas of specialisation include corporate tax strategy and planning, tax litigation and Deloitte Haskins & Sells controversy management, tax due diligence, tax and regulatory LLP aspects of mergers and acquisitions, inbound investment adviso- 7th Floor, Building 10 Tower B ry, and structuring cross-border transactions. Her client portfo- DLF Cyber City Complex lio includes leading companies in consumer business, telecom- DLF City Phase II munications, aerospace, and defence. (New Delhi / NCR) Gurgaon, Haryana 122002 Over the years, Neeru has developed a strong reputation in India the area of tax controversy management, working with many Tel: +91 124 679 2141 (Work) well-known clients on several complex issues, including: Mobile: +91 9811101589 • Assisting clients in strategy formulation to manage tax litiga- Email: [email protected] tion more efficiently, considering alternative dispute resolu- Website: www.deloitte.com tion mechanisms, scenario planning, and achieving closure; • Assisting clients in resolving/mitigating their significant litigation issues; • Assisting clients in representing their matters before various levels of tax authorities; and • Representing industry on tax controversy issues with prominent chambers of commerce including meetings and committees set up by government. In addition to advising clients, Neeru is actively involved with various reputable industry chambers and has been responsible for strengthening Deloitte’s eminence in the marketplace. She is the co-chairperson of the American Chamber of Commerce (AMCHAM) tax and tariff committee, as well as a member of the tax committees of the Confederation of Indian Industry (CII), Federation of Indian Chambers of Commerce and Industry (FICCI) and the TDS committee of the Ministry of Finance. She is also a regular contributor to several leading tax journals and mainstream papers.

155TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 155 India

Rajiv Anand

Rajiv Anand, Deloitte India, is a corporate tax partner in the global business tax practice in India. He has over 25 years of experience in domestic and international corporate taxation matters including cross-border restructurings, legal interpretations, in-depth analysis and strategic planning and advisory support to clients. Rajiv has significant experience dealing with various domestic and international organisations in relation to han- Deloitte Haskins & Sells dling and assisting in their assessments and appellate matters. LLP The core areas of Rajiv’s experience includes international 7th Floor, Building 10 taxation, due diligence and tax restructurings, in-depth analysis Tower B DLF Cyber City Complex and strategic planning for inbound investments, keeping in view DLF City Phase II the taxation regime, double taxation avoidance agreements and Gurgaon – 122 022, Haryana India exchange control regulations connected with complex cross- border transactions. In addition, he specialises in advising clients Tel: +91 124 679 2901 Email: [email protected] on various regulatory, corporate and tax aspects of corporations Website: www.deloitte.com doing business with/in India, dealing with various domestic and international multinationals in relation to handling their corporate and withholding tax assessments and appellate proceedings including courts. Rajiv’s experience also includes analysing the constitutional validity of statutory provisions including retrospective amendments and advising clients on the same and day-to-day advisory and compliance support to MNE clients. Rajiv is a member of the Institute of Chartered Accountants of India (ICAI) and also the Institute of Cost and Works Accountants of India (ICWAI).

TAX156 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 156 India

Manisha Gupta

Manisha Gupta, Deloitte India, is a partner in the transfer pricing practice. She has more than 15 years of experience in the fields of transfer pricing and international tax and has secured some key transfer pricing litigation in India. Since joining Deloitte India, Manisha has assisted leading Indian and foreign multinational enterprises to manage and resolve contentious transfer pricing controversy issues. She has Deloitte Haskins & Sells also conducted a number of transfer pricing projects in a variety LLP of industries, such as pharmaceutical, infrastructure, FMCG, India Bulls Finance Centre software and ITeS, hospitality, logistics and more, involving Tower 3, 27th–32nd Floor, audit defence, MAPs, APAs, as well as planning and documen- Senapati Bapat Marg, tation studies. These have addressed a wide range of transfer Elphinstone Road (W) Mumbai, Maharashtra 400013 pricing issues such as financial transactions including guaran- India tees, intangibles, and characterisation, among others. Tel: +91 22 6185 4288 Manisha is a frequent speaker on transfer pricing topics. She Email: has written and co-authored various articles on transfer pricing [email protected] controversies, alternate dispute resolution, and other topics. She Website: www.deloitte.com is a member of the Institute of Chartered Accountants of India.

157TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 157 India

Gagan Kumar

Gagan Kumar is a commerce graduate from Delhi University and a member of the Bar Council of Delhi, as well as a fellow member of Institute of Chartered Accountants of India. Before setting up Krishnomics Legal, Gagan was principal associate with one of the largest law firms of India. Gagan has also worked with Big 4 accounting firms and brings with him more than 17 years of experience. Krishnomics Legal He has extensive experience in litigation and advisory aspects of the tax practice. He has successfully represented various cor- N-117 (LGF) Panchsheel Park porates before the Supreme Court, High Court and Income New Delhi-110 017 Tax Appellate Tribunal (ITAT) and Commissioner of Income India Tax (Appeals), Dispute Resolution Panel of Income Tax, Tel: +91 11 65092194 Central Excise & Service Tax Appellate Tribunal, National Email: Consumer Dispute Redressal Commission, among others. [email protected] Website: Gagan has been recognised as India’s leading corporate tax www.krishnomicslegal.in lawyer by Who’s Who Legal in 2012 and as a tax controversy leader by International Tax Review in 2013 and 2014. He has been a regular speaker at various national and international forums. Gagan is a member of the Delhi High Court Bar Association and of the American Bar Association. He has contributed various articles to national and international journals. Over the years, Gagan has advised a number of domestic and international companies on tax issues relating to corporate tax, transfer pricing, mergers and restructurings, value added tax (VAT), central excise, customs, service tax and others. He has also advised on structuring options to various private equity funds. Gagan has advised many not-for-profit organisations from a tax and regulatory laws perspective including compliance with the Foreign Contribution Regulations Act. He has advised leading multinational charities functioning in India. He is actively associated with platforms helping not-for-profit organisations on a pro bono basis.

TAX158 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 158 India

KR Sekar

KR Sekar, Deloitte India, is a tax partner and leads the global business tax practice. He is also the regional practice leader for Deloitte South India. Sekar has over 25 years of experience in the field of direct taxes, mergers and acquisitions, international taxation and transfer pricing. His client portfolio includes leading companies in technology, media, telecommunications, manufacturing and engineering. Deloitte Haskins & Sells Sekar’s key areas of expertise include inbound structuring, LLP litigation support and tax controversy management, and advis- Deloitte Centre ing on cross-border tax issues. He advises inbound global com- Anchorage II panies on entry strategy, inbound structuring and assists them 100/2, Richmond Road on mitigating tax risks. Bangalore, Karnataka 560025 India Sekar works closely with several reputable clients on litigation and tax controversy management related matters. He has Tel: +91 80 6627 6105 Mobile: +91 98452 04631 successfully led several cases on critical issues relating to litiga- Email: [email protected] tion. He has also assisted global clients with path-breaking res- Website: www.deloitte.com olutions on critical tax issues. He has been associated with many landmark litigation cases for global companies. In addition to advising clients, Sekar is active in representing before the government on various tax issues impacting industry through his position in the Chambers of Commerce. He is also a prolific writer, contributing regularly to tax journals and mainstream newspapers. He has written many books including ‘Transfer Pricing Law & Practice’, ‘Taxation of Merger, De-merger & Foreign Collaboration’ and ‘Landmark Judgments of Supreme Court on Direct Tax Laws: An Analysis’. Sekar is the chairman of the direct taxes expert committee for the Bangalore Chamber of Industry & Commerce. He is also a member of the India board of International Fiscal Association and also works closely with other chambers including NASSCOM. He is the founder director of International Tax Research and Analysis Foundation (ITRAF), which is a dedicated research body in the field of international tax.

159TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 159 India

Rohan Shah

Rohan Shah is the managing partner at Economic Laws Practice (ELP) and leads the tax practice. Rohan received his law degree from the Government Law College of the Bombay University. After his LLB, he worked with Crawford Bayley and Co., Advocates and Solicitors in Mumbai from 1988 to 1989. In 2001, Rohan co-founded ELP, a leading full-service law firm in India that has offices in six cities Economic Laws Practice and a team of over 130 professionals. Rohan is a qualified solicitor and as a member of the UK Law 109 – A Wing, Dalamal Towers Nariman Point Society. He is authorised to also practice in England and Wales. Mumbai 400021 He is well known for his expertise in advisory, policy and con- India troversy issues related to indirect taxes (excise tax, service tax, Tel: +91 22 6636 7000 VAT and customs), domestic and international taxation in Mobile: + 91 99670 23300 India. He is also actively engaged in various advisory and trans- Email: [email protected] actional issues in the areas of corporate and commercial transac- Website: www.elplaw.in tions, media and international trade laws. As a litigator, Rohan has successfully represented a wide spectrum of clients before the Supreme Court, various high courts and the tribunals, resulting in several reported judgments in the areas of indirect tax and trade remedial disputes. Rohan has been appointed to various expert committees formed by India’s Ministry of Finance and Ministry of Commerce on issues related to the introduction of presumptive taxation for the gems and jewellery sector. He was also a member of the Indian Commerce Minister’s negotiating team at the WTO ministerial conferences in Seattle, held in November 1999. At present, he is the legal expert on the CBEC sub-committee constituted by the Ministry of Finance in March 2016 to look into all issues relating to the imposition of excise duty on jewellery. Rohan has been listed as a leading lawyer in India for his expertise in taxation and TMT practices by Asia Pacific Legal 500 and Chambers Asia-Pacific from 2009 until 2016, and by Asialaw Leading Lawyers from 2013 to 2015. International Tax Review hailed him as being among the leading tax lawyers in the world, while the Tax Directors Handbook recommended him from 2007 to 2016. He has also been selected as a leading lawyer by Who’s Who Legal – Corporate Tax from 2010 to 2016 and in Who’s Who Legal – Trade & Customs from 2013 to 2016. Rohan was featured in Asian Legal Business Hot 100 in 2010 and India Today’s January 2000 edition as one of the ‘50 Indians for the Next Millennium’. He won the Client Choice Awards 2014 in India for corporate tax, as a leading tax controversy adviser in India by Tax Controversy Leaders (4th, 5th and 6th editions). World Transfer Pricing 2015 listed him as a leading individual for transfer pricing advisory services, while Benchmark Asia-Pacific 2014 said he is a Leading Disputes Star in India.

TAX160 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 160 India

SP Singh

SP Singh, Deloitte India, advises multinational enterprises on international and domestic transfer pricing, encompassing documentation, planning, and controversy defence. SP is the head of the tax controversy management practice and is the chief negotiator for advance pricing agreements (APAs) and mutual agreement procedures (MAPs). He provides services to major multinational clients in a wide range of industries, including Deloitte Haskins & Sells LLP sourcing of apparel, software development, IT and ITeS, pharmaceutical, cosmetics, chemicals and energy. Apart from Indian iPark, Plot 15, Phase IV, Gurgaon Delhi, 07 122001 multinationals, his clients are from various countries, including India the US, the UK, Japan, Australia and France. Before joining Deloitte India, SP was with the Indian Rev - Tel: +91 124 679 2261 Email: [email protected] enue Service for more than two decades. He held various posi- Website: www.deloitte.com tions in the service, including director of income tax (international taxation) and commissioner of income tax (appeals). He participated in the negotiation of tax treaties with more than 30 countries and took part in MAPs. He has represented India in several international conferences and presented papers. SP was a member of the expert group on transfer pricing constituted by the Ministry of Finance for drafting transfer pricing regulations. He also represented the Income Tax Department before the Authority for Advance Rulings in several cases. SP has an MSc in fiscal studies from Bath University in the UK, and has a master’s degree in physics from India. He is a member of the Bar Counsel of Income Tax Appellate Tribunal and is a regular contributor at the National Academy of Direct Taxes (apex training institute for the Indian Revenue Service), Institute of Chartered Accountants of India, International Fiscal Association, and Indian Institute of Management, Lucknow. He is co-chairman of the direct tax committee of ASSOCHAM. SP was included in 2013 and Euromoney’s 2014 Transfer Pricing Expert Guide and has been named as a leading tax controversy leader for 2014 and 2015. He has co-authored several white papers on transfer pricing-related matters including APAs and safe harbour provisions, among others, and has co-authored two books on transfer pricing. He regularly contributes to international and national journals on taxation.

161TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 161 India

Naresh Thacker

Naresh Thacker is a partner in the litigation and dispute resolution practice of Economic Laws Practice (ELP), specialising in arbitration, commercial and tax disputes. He is a qualified lawyer and a solicitor in England and Wales. Naresh has successfully represented clients in matters per- taining to economic offences before diverse tribunals and courts in India. He is also actively involved in the field of alternate Economic Laws Practice modes of dispute resolution and has managed a number of ICC, LCIA, SIAC, UNCITRAL, Swiss rules and ad-hoc arbitrations. 109 – A Wing, Dalamal Towers Nariman Point He has been part of mediation and conciliatory proceedings at Mumbai 400021 the clients’ behest and has brought them to fruition. India Naresh is currently active in a number of professional organ- Tel: +91 22 6636 7000 isations including The Law Society UK, London Court of Mobile: +91 98212 37857 International Arbitration (LCIA) and the All India Federation Email: [email protected] of Tax Practitioners (AIFTP). He is often quoted by prestigious Website: www.elplaw.in international journals and his articles continue to appear in trade publications around the world. He has been featured as a leading tax controversy adviser in India by the Tax Controversy Leaders (4th, 5th and 6th editions) and as an expert in World Tax 2015. Prior to ELP, Naresh practiced as an independent counsel on indirect tax and litigation matters.

TAX162 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 162 India

Alok Yadav

Alok Yadav is a partner in the litigation and dispute resolution practice of Economic Laws Practice (ELP). Based in Delhi, he specialises in tax-related disputes. Alok’s expertise spans across several aspects of law including customs, central excise, service tax and litigation matters related to indirect taxes. He has appeared in more than 250 matters indepen dently before the Supreme Court for clients such as Economic Laws Practice Pepsi Co, Hewlett Packard, Bharti Airtel, Cargill India, Nestlé India and Kelvinator Electrolux. 109 – A Wing, Dalamal Towers Nariman Point Alok holds a law degree from Delhi University and is a mem- Mumbai 400021 ber of the Supreme Court Bar Association. India With over 14 years of experience as a legal professional in the Tel: +91 11 4152 8400 areas of direct and indirect tax litigation, Alok started his career Mobile: +91 99714 99911 as a lawyer with J.B. Dadachanji and Co. in Delhi in 2000. Since Email: [email protected] leaving that firm he has been associated with Lakshmikumaran Website: www.elplaw.in & Sridharan Attorneys. Alok has recently featured as a leading tax controversy adviser in India in Tax Controversy Leaders (5th and 6th editions).

163TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 163 India Mukesh Butani BMR Legal Arvind Datar Sole practitioner S Ganesh Sole practitioner Sujit Ghosh Advaita Legal KR Girish KPMG Akil Hirani Majmudar & Partners Porus Kaka Sole practitioner Dinesh Kanabar Dhruva Advisors Gagan Kumar Krishnomics Legal Sunil Lala SML Tax Chamber Vikram Nankani Independent Rajendra Nayak EY Percy Pardiwala Sole practitioner Karishma Phatarphekar KPMG Rohan Phatarphekar KPMG Alpana Saksena Oracle India Harish Salve Sole practitioner Sanjay Sanghvi Khaitan & Co Hasnain Shroff BSR & Co

TAX164 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 164 India Himanshu Sinha Trilegal Vikas Srivastava Luthra Sanjay Tolia PwC Vikas Vasal KPMG Rajan Vora EY

165TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 165 Indonesia

Yan Hardyana

Yan Hardyana, Deloitte Indonesia, is a partner with more than 12 years of experience in taxation with Deloitte and other Big 4 firms. Yan has extensive experience serving a broad range of multinational enterprises, private equity firms and state-owned enterprises from various industries including telecommunication, advertising, manufacturing, and construction.

Yan is extensively experienced in tax consulting, and M&A Deloitte Indonesia projects, which include projects that comprise the taxation merit for inbound and outbound investments. The Plaza Office Tower 32nd Floor Jl. M.H. Thamrin Kav 28-30 Yan holds both the tax consultant and tax court practice Jakarta Pusat, 10350 licenses, which enable him to assist clients in dealing with the Indonesia Indonesian tax authorities and Tax Court. As part of Deloitte Tel: +62 21 2992 3100 Indonesia’s tax disputes team, Yan has achieved a number of (ext: 33869) successes in assisting with tax dispute processes, tax refund Fax: +62 21 2992 8303 Email: [email protected] processes, tax private ruling applications, tax facilities applica- Website: www.deloitte.com/id tions, and many other assignments.

TAX166 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 166 Indonesia

Carlo Navarro

Carlo L Navarro, Deloitte Indonesia, leads the transfer pricing practice and specialises in transfer pricing, international corporate restructuring and planning, cross-border taxation, and tax effective supply chain transformations. Before Deloitte, Carlo led the transfer pricing and international tax practices of a Big 4 firm. He has more than 19 years of experience working in vari-

ous jurisdictions in Southeast Asia as an international tax and Deloitte Indonesia transfer pricing practitioner. Carlo has assisted clients in various phases of transfer pricing The Plaza Office Tower 32nd Floor Jl.M.H Thamrin Kav 28 – 30 engagements, from planning, documentation and audit defence Jakarta 10350 to negotiating APAs and MAPs. He has an excellent reputation Indonesia in handling transfer pricing audits and bilateral negotiations. Tel: +62 21 29923100 ext. 33620 He has published various articles in international tax jour- Fax: +62 21 29928303 nals, covering issues on permanent establishments, taxation and Email: [email protected] transfer pricing aspects of business restructuring, and the latest Website: www.deloitte.com/id developments in the area of transfer pricing in Southeast Asia. Carlo completed his postgraduate studies at Harvard Law School, Harvard University, Cambridge, Massachusetts, US and his law and political science degrees with honours from the University of the Philippines. In 2011, 2013 and 2015, he was listed as a leading Indo nesian transfer pricing adviser in Euromoney’s Transfer Pricing Expert Guide. He was recognised by World Tax (2013) for his market leading transfer pricing abilities. Under his leadership, Deloitte Indonesia was cited as a leading transfer pricing firm in Indonesia by World Transfer Pricing in 2013, 2014 and 2015. In 2014 and 2015, he was also recognised as one of the tax controversy leaders in Indonesia by International Tax Review. Under his leadership, Deloitte Indonesia was awarded as the ‘National Transfer Pricing Firm of the Year’ in 2016 in recognition of its pioneering contributions to the transfer pricing landscape in Indonesia. He leads a strong transfer pricing practice at Deloitte, consisting of foreign and local specialists that combine international and local experience. His team has an impeccable reputation for technical knowledge and precision, responsiveness and negotiation skills.

167TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 167 Indonesia

Cindy Sukiman

Cindy Sukiman, Deloitte Indonesia, is a partner with more than 15 years of experience in taxation. Cindy has extensive experience serving a broad range of multi national and large national clients, energy and resources companies, manufacturing companies, consumer business companies and services companies. He has been substantially in - volved in various restructuring and tax planning projects in Deloitte Indonesia Indonesia. His tax advisory roles have covered a broad range of tax services including tax dispute/tax audit resolutions for vari- The Plaza Office Tower 33rd Floor Jl MH Thamrin Kav 28-30 ous industries and acted as a legal proxy for appeals before the Jakarta 10350 Tax Court. In particular, Cindy has been regularly involved in Indonesia undertaking various tax reviews and due diligence projects. Tel: +62 21 2992 3100 Cindy is a licensed tax adviser and licensed proxy for the Tax Fax: +62 21 2992 8303 Court. He has completed the Indonesian tax consulting exam, Email: [email protected] certificate C level. He is also a frequent speaker at conferences Website: www.deloitte.com/id nationally and abroad focusing on mergers and acquisitions (M&A) and energy and resources (E&R). Cindy is Deloitte In - do nesia’s M&A tax specialist, and E&R tax leader. Cindy holds a Master of Business Administration in Finance qualification from Michigan State University, US and a bachelor of science degree in agricultural engineering from Bogor Agricultural University (IPB).

TAX168 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 168 Indonesia

Otto Sumaryoto

Otto Sumaryoto is a director at PwC Indonesia and has been a tax consultant since 2011, providing tax advice to a variety of multinational and domestic enterprises. In 1994, Otto started working as a tax officer under the Directorate General of Taxation for about 17 years. During the course of his career, he has gained comprehensive experience and technical knowledge relating to tax audits, tax objections PwC Indonesia and tax litigation, as well as drafting proposed tax legislation. With respect to the tax court proceedings, Otto is well estab- Plaza 89 Jl. HR Rasuna Said Kav. X-7/6 lished in handling tax controversy and dispute resolution. Otto Jakarta 12940 is a licensed proxy of the Indonesian Tax Court. Indonesia Otto specialises in the taxation of mining companies. He has Tel.: + 62.21.52890328 extensive experience in a wide range of tax matters relating to Fax: +62.21.5213946 their business operations and has in-depth knowledge of con- Email: [email protected] tracts of work. He provides on-going advice to several leading Website: mining companies operating in Indonesia, including the largest www.pwc.com/taxcontroversy private mining company and the largest coal mine in Indonesia, and also other companies or permanent establishments in various industries.

169TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 169 Indonesia

Heru Supriyanto

Heru Supriyanto, Deloitte Indonesia, is a partner in the tax solutions department with more than 25 years of experience in tax, which includes five years as a government tax auditor and 20 years as a tax consultant with a Big 4 firm. Heru has extensive experience serving a broad range of multinational and large national clients in different industries including manufacturing and consumer goods, media/enter- Deloitte Indonesia tainment, and telecommunication. Heru’s tax advisory roles cover a broad range of tax services The Plaza Office Tower 32nd Floor Jl. M.H. Thamrin Kav 28 – 30 including restructuring, mergers and acquisitions, tax consult- Jakarta 10350 ing projects, tax compliance and tax dispute resolutions (i.e. tax Indonesia audits, objections and appeals). In particular, he has been regu- Tel: +62 21 29923100 ext. 33886 larly involved in undertaking various tax reviews and due dili- Fax: +62 21 29928303 gence projects. Heru’s experience also includes assisting clients Email: [email protected] with discussions with local tax and land/building tax authori- Website: www.deloitte.com/id ties. Heru holds a post-graduate degree in tax administration, bachelors degree in economics (accounting) and a bachelors degree in law. He is a certified Indonesian tax consultant and is a member of the Indonesian Tax Consultant Association. In addition, Heru is a registered Tax Court attorney.

TAX170 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 170 Indonesia

Turino Suyatman

Turino Suyatman is a partner at PwC Indonesia with experience as a tax consultant since 1993, providing tax advice to a variety of multinational and domestic enterprises. He has in-depth knowledge of the full range of Indonesian tax issues including corporate income tax, VAT, withholding taxes, taxation of em - ployees and special tax regimes. He also has experience with corporate tax restructuring, tax planning with respect to loans and PwC Indonesia bond issuances, and the full process of tax controversy. Turino has extensive litigation experience in litigating tax Plaza 89, Jl. HR Rasuna Said Kav. X-7 No. 6 disputes at the Tax Court. He represents several leading mining Jakarta 12940 companies operating in Indonesia, including the two largest pri- Indonesia vate mining companies, and other companies or permanent Tel: +62 21 52890375 establish ments in various industries. Fax: +62 21 5213946 Email: [email protected] Website: www.pwc.com/taxcontroversy

171TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 171 Indonesia

Turmanto

Turmanto, Deloitte Indonesia, is a partner who has extensive experience in serving a broad range of multinational clients in various industries including energy companies, pharmaceuticals, manufacturing and services companies. He has worked for more than 24 years in the taxation and customs consulting world with several other Big 4 firms.

Turmanto is the national VAT and customs services leader of Deloitte Indonesia Deloitte Indonesia. Aside from leading these tax services, Turmanto has performed substantial work on tax and customs The Plaza Office Tower 32nd Floor Jl. M.H. Thamrin Kav. 28-30 advisory, corporate tax compliance, tax due diligence reviews, Jakarta 10350 tax diagnostic reviews, and various other tax and customs review Indonesia to identify tax and customs exposures. Turmanto provides clients Tel: +62 21 2312381 ext. 33891 with optimum solutions and alternatives as part of the review of Fax: +62 21 3852776 clients’ potential tax and customs exposure. Email: [email protected] Turmanto has extensive experience in mergers and acquisi- Website: www.deloitte.com/id tions projects in Indonesia, representing clients in various corporate income tax, VAT and customs dispute resolution cases before the Indonesian Tax Court. Turmanto is a graduate in fiscal administration from the University of Indonesia. His professional affiliations include the Indonesian Tax Court–licensed proxy, completed tax consulting exam–brevet C level, Deloitte international corporate tax school and workshop, and he is also a certified customs expert.

TAX172 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 172 Indonesia Ponti Partogi Baker & McKenzie Ay-Tjhing Phan PwC Abraham Pierre KPMG Eko Prajanto KPMG Bambang Suprijanto EY Dodi Suryadarma EY Ali Widodo PwC Wimbanu Widyatmoko Baker & McKenzie

Ireland Brian Duffy William Fry Joe Duffy Matheson Michael Farrell KPMG Greg Lockhart Matheson Martin Phelan William Fry Gavan Ryle PwC David Smyth EY

173TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 173 Italy

Aldo Castoldi

Aldo Castoldi, Deloitte Italy, is a partner and the leader of the transfer pricing practice since 2008. He has almost 20 years of transfer pricing and international tax experience, and he has served a wide range of foreign-owned multinationals, as well as Italian concerns. Aldo has extensive experience of transfer pricing and international tax issues. Since the establishment of Deloitte’s Italian Deloitte Italy service line in 1999, Aldo has been in charge for all major transfer pricing projects carried out by Deloitte in Italy. He has Studio Tributario e Societario Via Tortona 25, worked for a large number of Italian, European, US, and Far- 20144 Milan East multinationals in a wide range of industries, including the Italy consumer goods, luxury and technology – media – telecom Tel: +39 02 83324111 (TMC) industries, gaining significant experience both in per- Fax: +39 02 83349181 forming and coordinating comprehensive transfer pricing stud- Email: [email protected] ies, tax planning, documentation, litigation projects, advance Website: www.deloitte.it pricing agreements (APAs), and Competent Authority procedures in general, as well as in providing consultancy in the context of business model optimisation (BMO) projects. Aldo negotiated a number of unilateral and multilateral APAs, including the first Italian unilateral and multilateral ones, respectively. Besides defending them during tax audits and litigations, he also assisted many clients in the filing and negotiating of mutual agreement procedure (MAP) applications to avoid double taxation, including in the first settlement of an Italian transfer pricing assessment by means of the EU Arbitration Convention. Having pioneered this advisory sector in Italy, Aldo has had the chance to develop excellent business relationships with many senior officers of the Italian Competent Authority, including the head of the ruling office.

TAX174 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 174 Italy

Matteo Costigliolo

Matteo Costigliolo, Deloitte Italy, is a tax partner who previously worked with Arthur Andersen and a tax consultancy firm based in Milan and Genoa. Matteo has over 20 years of experience in national and international tax, group reorganisations, mergers and acquisitions, tax and corporate consultancy for multinational enterprises. He specialises in tax controversy and litigation, specifically assisting Deloitte Italy clients, usually large and medium-sized companies, in administrative proceedings in front of the tax authorities and matters Piazza della Vittoria 15/34 16121 Genoa heard by the tax courts. He also gives advice on all aspects relat- Galleria San Federico 54 ed to tax audits, assessment and collection procedures and on 10121 Turin administrative and criminal penalties, as well as other adminis- Italy trative procedures such as rulings or tax claims, for both Italian Tel: +39 010 5317811 and foreign companies. Email: [email protected] Matteo’s clients are many of the largest Italian and interna- Website: www.deloitte.it tional companies operating in a wide range of industries including shipping, logistics, automotive, steel, leisure and entertainment, oil and gas, banking and insurance, environmental services, construction, defence, aviation, pharmaceutical, chemical, information technologies, communications and telecommunication, professional sports, large retailers and food and beverage. Matteo is member of the Statutory Auditors Board of Medium/Large Companies. He is a chartered accountant, statutory auditor and court consultant. He earned a degree in economics from Genoa University and served the Italian Navy as lieutenant. Matteo regularly speaks about tax issues at domestic and international conferences and workshops in Italy, also on the request of the Revenue Agency and other public bodies. He regularly contributes articles concerning significant tax issues to specialised technical publications.

175TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 175 Italy

Eugenio della Valle

Eugenio della Valle, Deloitte Italy, is a tax partner, a tax law professor at Sapienza University of Rome, and a tax lawyer (Avvo - cato tributarista). Prior to joining Deloitte, Eugenio worked with the Italian desk of one of the major international law firms. Eugenio has over 25 years’ experience in national and international tax, group reorganisations, mergers and acquisitions, tax and corporate consultancy for multinational enterprises. He Deloitte Italy specialises in tax controversy and litigation, specifically assisting clients, usually large and medium-sized companies, in adminis- Via XX Settembre 1 00187 Rome trative proceedings in front of the tax authorities and matters Italy ruled by the tax courts. He also gives advice on all aspects related to tax audits, including assessment and collection procedures Tel: +39 06 48990834 Email: [email protected] and on administrative and criminal penalties, as well as other Website: www.deloitte.it administrative procedures such as rulings or tax claims, for both Italian and foreign companies. Eugenio’s clients are some of the largest Italian and international companies operating in a wide range of industries. Eugenio is member of the Rome Bar, as well as member the Italian Tax Law Professors’ Association. He earned a degree in law from Sapienza University of Rome and served the Italian Tax Police as a lieutenant. Eugenio regularly either speaks at (or organises) domestic and international tax conferences and workshops in Italy, also on the request of the Revenue Agency, Tax Police and other public bodies. He is a member and sole director of the editorial boards and scientific committees of the most important Italian tax journals. He has written more than 100 publications, spanning from articles to books. Eugenio speaks Italian and English.

TAX176 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 176 Italy

Stefano Fedele

Stefano Fedele, Deloitte Italy, is a lawyer and tax partner with over 20 years’ experience in domestic and international taxation. Stefano specialises in tax litigation and tax controversy, including representing clients in Italian tax, civil, criminal and administrative courts proceedings. He assists clients with re - structuring and business planning operations and tax audits, and advises on administrative procedures of the Italian tax authori- Deloitte Italy ties, as well as all aspects of assessment procedures and administrative and criminal penalties. Via Tortona 25 20144 Milan Stefano assists clients with matters from audit to litigation, Italy including every step of the administrative process. His litigation experience spans the full spectrum of issues, from VAT to cor- Tel: +39 (0)2 83324111 Email: [email protected] porate tax claims for both Italian and foreign companies. With Website: www.deloitte.it respect to tax claims related to individuals, he advises clients relative to all aspects of matters that are before the Tax Court of I degree, the Tax Court of II degree and the Supreme Court. Stefano serves many of the largest Italian and international companies, doing business across a wide range of industries including pharmaceutical, chemical, information, communication and telecommunications, logistics, automotive, hospitality, gas, banking and insurance, laundry and home care, large retailers and food. Stefano has written articles for specialised Italian tax magazines and is engaged as a speaker at conferences. He earned a Master of Tax Law degree from INFOR (Milan, 1995/1996) and was admitted to the Bar in 1998. Stefano is also qualified to represent clients in front of the Italian Supreme Court.

177TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 177 Italy

Valentino Guarini

Valentino Guarini is partner at PwC’s tax controversy and dispute resolution network. He is based in the Milan office in Italy. Valentino has achieved 21 years of experience inside the PwC network dealing with tax controversies. He also developed his experience through a wider range of activities in M&A, corporate restructurings, domestic and international tax advising.

Valentino and his team specialise in tax controversy and dis- PwC pute resolution, handling assistance in the course of tax audits, as well as pre-litigation phases (settlements and rulings) and lit- Via Monte Rosa, 91 20149 Milano igations before the tax courts. Italy He is an attorney-at-law before the tax courts and serves a wide range of clients (MNEs) in dealing with tax controversies, Tel: +39 02 91605807 Email: as well as providing tax advice on both domestic and interna- [email protected] tional tax matters. He serves and advises clients in a variety of Website: sectors with particular focus on consumer and industrial prod- www.pwc.com/taxcontroversy ucts, fashion and luxury, and pharmaceutical sectors. Valentino is member of the International Taxation Commis - sion of the Chartered Tax Consultants Council of Milan. He graduated both in economics and in law.

TAX178 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 178 Italy

Marco Lio

Marco Lio is an associate partner in PwC’s tax and legal practice in Italy, focusing on tax and transfer pricing advisory, dispute resolution and tax policy areas. Before joining PwC in 2015, Maco served with the Italian tax authority where he achieved 13 years of experience. He became the chief officer in charge of the large business taxpayers units in Rome and, subsequently in Milan. PwC In his role as chief officer of the large business taxpayers unit, he was in charge of the organisation working on risk analysis Via Monte Rosa, 91 20149 Milano and detection procedures, as well as focused on tax audits and Italy consequent tax settlement procedures. During his service with the Italian tax authority, Marco also Tel: +39 02 91605005 Email: [email protected] advised the Italian Central Directorate of Assessment of the Website: Italian Tax Authority, on drafting official guidelines, tax regula- www.pwc.com/taxcontroversy tions and tax rulings. Relying on his previous work experience and on the skills he developed during his service with the Italian Tax Authority, Marco supports the activities of PwC in the area of tax controversy and dispute resolution, with particular reference to cross- border and domestic direct taxation. Marco is actively engaged in the implementation of the projects related to the Cooperative Compliance Regime, adopted by Italy in 2015, and the outcomes of the BEPS project.

179TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 179 Italy

Carlo Romano

Carlo Romano is a partner of PwC tax and legal services and he is the tax controversy and dispute resolution leader in Italy. He is a tax lawyer with 20 years of experience. He is qualified to appear before the Supreme Court and has a PhD in international and comparative tax law (cum laude) from the University of Groningen, Netherlands. His areas of specialisation include domestic, European and international business taxation and PwC Tax and Legal Services transfer pricing. Carlo has been involved in several leading national and inter- Largo Angelo Fochetti 29 00154 Rome national cases and has a broad experience in dealing with tax Italy litigations – also before the Italian Supreme Court and the Euro pean Court of Justice – and with pre-litigation settlements. Tel: +39 06 57127202 Mobile: +39 335 6075317 He has gained a broad experience in APA negotiations and rul- Email: [email protected] ing practices. Website: He writes for various Italian and international tax journals www.pwc.com/taxcontroversy and he is the author of various publications in international tax law. His book ‘Advance Tax Rulings and Principles of Law’ (IBFD, 2002) is a milestone in the academic studies about rulings and APAs. He has been a professor of tax law in various Italian universities, at the SSEF Scuola Superiore dell’Economia e delle Finanze (now SNA – Scuola Nazionale dell’Amministrazione) and visiting researcher at New York University. He regularly teaches in several courses for the officials of the Ministry of Finance and of the Revenue Agency as well as at LUISS and Bocconi Universities.

TAX180 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 180 Italy

Dario Sencar

Dario Sencar is an associate partner in PwC’s tax and legal practice in Italy, focusing on tax and transfer pricing advisory, dispute resolution and tax policy areas. Dario joined PwC in 2015, after having served for 16 years with the Italian tax authority, where he became the chief officer in charge of the special tax audits unit, focusing on transfer pricing, attribution of profits to permanent establishments, (with PwC specific focus on banking branches), mergers and acquisitions, tax avoidance, beneficial ownership, detection of aggressive tax Via Monte Rosa, 91 20149 Milano planning transactions (both domestic and cross-border), such as Italy post tax hedging, foreign tax credit generators, dividend washing through stock exchanges and other forms of structured Tel: +39 91605038 Email: [email protected] finance. Website: As part of his service with the Italian tax authority, he also www.pwc.com/taxcontroversy provided, on regular basis, advisory and support to the large taxpayers unit offices throughout Italy. He worked, on regular basis, with the Central Directorate of the Italian tax authority with respect to tax regulations and tax rulings. The main areas of his activities were: IAS/IFRS; exit taxation; the financial transaction tax (FTT), reform of the Italian cross-border tax legislation; general anti-avoidance rule (GAAR); and the allowance for corporate equity. Relying on his previous work experience and on the skills he developed during his service with the Italian tax authority, Dario supports the activities of PwC in the area of tax controversy and dispute resolution, with particular reference to cross-border and domestic direct taxation. Dario is actively engaged in the implementation of projects related to the Cooperative Compliance Regime, adopted by Italy in 2015, and the outcomes of the BEPS project. Dario has represented the Italian tax authority at the OECD as part of the ATP steering group (from 2010 to 2015) and the BEPS project (namely: Action 1 on the digital economy; Action 2 on hybrid mismatches; Action 3 on CFCs and Action 4 on interest expenses deduction).

181TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 181 Italy

Giancarlo Zoppini

Giancarlo Zoppini is a practicing lawyer and partner at Studio Tremonti Romagnoli Piccardi e Associati. Based in the Milan office of the firm, he specialises in tax litigation. His areas of expertise include settlements, advance ruling proceedings, legal defence in fiscal cases, providing assistance in tax audits, pre-litigation, litigation, and taxpayer representation in cases before the Italian Revenue Agency. He also acts as counsel in criminal Studio Tremonti Romagnoli tax cases. Piccardi e Associati Since joining Studio Tremonti Romagnoli Piccardi e As - Via Crocefisso, 12 sociati in 1993 (then called ‘Studio Tremonti e Associati’), 20122 Milan Gian carlo has been engaged in professional practice with the Italy firm and became a partner on January 1 2000. Tel: +39 02 58313707 Giancarlo received his degree in law (summa cum laude) Fax: +39 02 58313714 from the University of Bologna in 1991. He passed the state Email: [email protected] exam at the first session (1993-1994) for the Court of Appeals Website: www.virtax.it in Milan and was admitted to the Milan Bar in 1995. A year later in 1996, he was admitted to the Accountant Auditors As- soc iation. Since 2007, he has regularly defended cases before the Supreme Court. In 1988, Giancarlo graduated from a four-year degree course for officers in full permanent service at the Italian Tax Police Academy in Bergamo. From 1988 to 1991 he served as an officer in full permanent service with the Italian Tax Police engaged in tax and criminal matters. From 1991 to 1993, he was engaged in professional practice with another leading Italian firm, Falsitta e Associati. From 1991 to date, he has published numerous articles and tax law essays in Italian schol- arly reviews.

TAX182 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 182 Italy Maria Antonietta Biscozzi EY Gianluca Boccalatte Studio Biscozzi Nobili Alessandro Caridi PwC Aurelia Casali DLA Piper Marco Cerrato Maisto e Associati Paolo Comuzzi PwC Roberto Cordeiro Guerra Cordeiro Guerra & Associati Nicola Crispino Baker & McKenzie Marco Di Siena Chiomenti Studio Legale Barbara Faini Baker & McKenzie Bruno Gangemi Macchi di Cellere Gangemi Guglielmo Maisto Maisto e Associati Alessandro Martinelli DLA Piper Renato Paternollo Freshfields Bruckhaus Deringer Pietro Piccone Ferrarotti Ludovici Piccone & Partners Giuliana Polacco Baker & McKenzie Andrea Silvestri Bonelli Erede Antonio Tomassini DLA Piper Giuseppe Zizzo Zizzo e Associati

183TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 183 Japan

Yang Ho Kim

Yang Ho Kim, Deloitte Japan, is a Japanese licensed tax ac - count ant and US CPA who is Deloitte's financial services tax group leader in the country. He has over 25 years of experience in public accounting, serving many Japan-based and US-based multinational enterprises. He supports various clients in all types of national and international disputes and negotiates settlements with the tax authorities. Deloitte Japan He has extensive practical experience in the taxation of various aspects of financial and international transactions and tax Shin Tokyo Building 3-3-1 Marunouchi, Chiyoda-ku accounting issues. His specialties include international tax plan- Tokyo 100-8305 ning, structured finance, and inbound and outbound M&A. Japan He has also assisted many foreign-based private equity funds Tel: +81 3 6213 3841 and sovereign wealth funds with advising on the various aspects Fax: +81 3 6213 3808 of tax-efficient structuring alternatives. Email: [email protected] From January 1997 to March 2001, he was assigned to the Website: www.deloitte.com banking and securities group and Japanese services group in the Deloitte New York Office. Further, Yang Ho is a frequent speaker at conferences and seminars on various structure finance related matters and is the author of numerous articles and publications in the field of international taxation such as entity classification, foreign tax credit and CFC regimes. He is a graduate of Keio University, Tokyo, where he earned a BA in economics. He also earned a Master of Science in Taxation at Fordham University, New York. He is a member of the American Institute of Certified Public Accountants and Japan Federation of Licensed Tax Accountant’s Association.

TAX184 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 184 Japan

Masahiko Kobayashi

Masahiko Kobayashi, Deloitte Japan, is a certified tax accountant and has been a partner of the transfer pricing consulting group since July 2008. He also has been a leader of Deloitte Japan’s tax dispute resolution group. Before joining Deloitte in 2006, he spent 26 years as a tax official in various departments of Japan’s National Tax Agency

(NTA), including the Tokyo Regional Taxation Bureau Deloitte Japan (TRTB), the National Tax College and local tax offices, as well as three years at the Ministry of Finance. In particular, he spent Shin Tokyo Building 3-3-1 Marunouchi more than five years as a deputy director in the NTA’s Office of Chiyoda-ku Tokyo Mutual Agreement Procedures (OMAP). Tokyo, 1008305 Through these roles, Masahiko gained significant experience Japan in international tax, transfer pricing and APA’s. While in the Tel: +81 3 6213 3938 OMAP, he dealt with a wide variety of cases between Japan and Fax: +81 50 3116 0190 Email: masahiko.kobayashi@ various foreign competent authorities. These included major tohmatsu.co.jp European countries and some Asian developing countries. Most Website: www.deloitte.com of the double taxation cases he participated in managed to reach agreement among the parties involved. Since joining Deloitte, he has dealt extensively with transfer pricing disputes, including a case where a substantial amount of money was recovered for a foreign financial company through a tribunal procedure. Other notable cases include: transfer pricing taxation and APA cases within the pharmaceutical industry; transfer pricing taxation and APA cases on global trading of financial derivative products; and PE taxation cases of foreign companies doing business in Japan, and those of Japanese companies doing business in foreign developing countries. Masahiko is the co-author of ‘All About Tax Audit in Japan’ (Seibunsha 2013) and ‘Trans - fer Pricing and Tax Management’ (Seibunsha 2011). He is a member of the Japan Association of Tax Litigators and the Japan Tax Accounting Association.

185TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 185 Japan

Daisuke Miyajima

Daisuke Miyajima is a partner in the international tax services (transfer pricing) group of PwC Tax Japan. During his career of more than 25 years at the firm, he spent several years on assignment with the transfer pricing group in the Washington DC and New York offices. In the transfer pricing area, Daisuke has provided advice towards numerous Japanese and foreign clients on their inter-company transactions with related parties and its PwC Tax Japan effect on Japanese and foreign transfer pricing rules. He has also assisted in preparing studies for presentation to the appropriate Kasumigaseki Bldg 15F 2-5 Kasumigaseki 3-chome tax authorities and has successfully defended several well-known Chiyoda-ku, Tokyo 100-6015 Japanese and foreign companies in transfer pricing audits. Japan He is also an expert in the area of Competent Authority Tel: +81 3 5251 2552 negotiations and advance pricing agreements. While his experi- Email: ence includes clients in virtually every industry, he particularly [email protected] Website: specialises in the high-tech, automotive, entertainment, and www.pwc.com/taxcontroversy luxury goods industries. Daisuke has also written extensively on the above areas in various publications and is a frequent speaker at seminars held by PwC and outside organisations. He has been chosen as one of the world’s leading transfer pricing consultants in various publications. He also writes and is fluent in both Japanese and English. Daisuke is also an associated member of the American Institute of Certified Public Accountants.

TAX186 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 186 Japan

Akio Miyamoto

Akio Miyamoto is a partner in the international tax services (transfer pricing) group of PwC Tax Japan. He is a leading transfer pricing specialist in Japan with more than 20 years’ experience in the field, beginning in 1991, which was around the time Japan commenced transfer pricing examinations, after the introduction of transfer pricing legislation in 1986. Given

Japan’s robust transfer pricing audit environment, and the wide PwC use of advance pricing agreements (APAs) in Japan, he has been extensively involved in transfer pricing audit defence cases, Kasumigaseki Bldg 15F 2-5 Kasumigaseki 3-chome Competent Authority negotiations, APA negotiations, transfer Chiyoda-ku, Tokyo 100-6015 pricing documentation projects and transfer pricing risk assess- Japan ment reviews. As one of the first transfer pricing professionals in Tel: +81 3 5251 2337 Japan, Akio has an in-depth knowledge of Japanese transfer Email: pricing practice and procedures. [email protected] Website: He has assisted foreign and Japanese multinational clients in www.pwc.com/taxcontroversy numerous industries, with particular emphasis in the medical device, pharmaceutical and luxury goods industries, which he has been involved with since the time the Japanese tax authority began to focus on these industries. He also has significant experience in the consumer goods and technology industries. He has dealt with a wide variety of transfer pricing and transfer pricing related issues, including business restructurings, profit attribution to permanent establishments, treaty application to transfer pricing disputes and commissionaire structures. He has also participated as a speaker at various transfer pricing conferences throughout the world. Akio joined the Tokyo office of PwC in 1979 and spent four years working in PwC’s Toronto office. His career began in audit, and he was heavily involved with both Japanese and non-Japanese multinationals. He moved to transfer pricing in 1991, and has been leading the Japan firm’s transfer pricing practice since then. Miyamoto has been a partner since 1995. Miyamoto is a licenced Japanese certified public accountant (CPA) and a licenced Japanese certified public tax consultant. He holds a bachelors degree in commerce from Waseda University.

187TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 187 Japan

Jun Sawada

Jun Sawada, Deloitte Japan, is a partner working in the transfer pricing group. After starting his career with Arthur Andersen in 1999, Jun has advised both foreign and Japanese multinationals on various transfer pricing and cross-border taxation issues. Before joining Deloitte Japan in October 2013, Jun worked with EY and White & Case.

Jun has represented clients in various discussions with the Deloitte Japan Japanese tax authorities. He has defended companies under audit, assisted companies in their negotiations with tax authori- Shin Tokyo Building 3-3-1 Marunouchi ties to obtain advanced approval of their transfer pricing Chiyoda-ku Tokyo (through unilateral/bilateral APAs), and supported companies Tokyo, 1008305 in domestic tax appeals. In particular, he has assisted clients in Japan industries such as pharmaceuticals, medical devices, software, Tel: +81 3 6213 3927 luxury goods and apparel, consumer products, high-tech, Fax: +81 50 3033 0434 Email: chemical, automotive, entertainment, and trading houses. Jun [email protected] has also supported clients with their needs for assistance in com- Website: www.deloitte.com pliance (transfer pricing documentation), establishing transfer pricing policies, and determining tax effective supply chains. Having lived overseas for more than 12 years during his youth, Jun is bilingual in English and Japanese. Jun has contributed articles in Tax Analysts, International Tax Review, and several major Japanese tax magazines, and has also co-authored several books in Japanese regarding transfer pricing.

TAX188 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 188 Japan

Gary Thomas

Gary M Thomas, Deloitte Japan, is a senior adviser on transfer pricing services. He is registered as a Japanese licensed tax attorney. He has worked in Japan for over 35 years and is fluent in spoken and written Japanese. Gary advises US, European, Japanese and other companies in connection with tax planning and defence and resolution of tax controversies in audits, domestic appeals, and governmental Deloitte Japan bilateral consultations under tax treaties. He is well known as an authority in transfer pricing planning and documentation, Shin-Tokyo Bldg, 5F 3-3-1 Marunouchi, Chiyoda-ku audits, Competent Authority procedures and advance pricing Tokyo 100-8305 agree ments (APAs) involving Japan. He also has handled cases Japan involving permanent establishment issues for foreign firms. Tel: +8 3 6213 1139 Gary was the chair of the taxation committee of the Ameri - Email: can Chamber of Commerce in Japan (ACCJ) from 2000 to [email protected] 2002. He was deeply involved in the effort to encourage the US Website: www.deloitte.com and Japan to negotiate a new US/Japan income tax treaty, which was finally ratified in March 2004. He has written and lectured extensively (in both Japanese and English) on transfer pricing, international tax planning, and dispute resolution. Gary obtained a bachelors degree in political science and Japanese language from the University of Washington (1973) and a Juris Doctor degree from Harvard Law School (1977). He also has a master’s degree in Japanese law (taxation) (1989) and a master’s degree in business administration (accounting) (1994) from Asia University, Tokyo, Japan.

189TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 189 Japan Brajeshwar Banerjee KPMG Atsushi Fujieda Nagashima, Ohno & Tsunematsu Yushi Hegawa Nagashima Ohno & Tsunematsu Akihiro Hironaka Nishimura & Asahi Yuichi Komakine KPMG Takayuki Kozu KPMG Toshio Miyatake Adachi, Henderson, Miyatake & Fujita Hisashi Miyatsuka Nishimura & Asahi Yuko Miyazaki Nagashima Ohno & Tsunematsu Toyoharu Nakamura PwC Yo Ota Nishimura & Asahi Koichi Sekiya EY Edwin Whatley Baker & McKenzie Hideyuki Yamamoto Baker & McKenzie

TAX190 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 190 Luxembourg

Laurent Engel

Laurent Engel leads the tax policy, dispute resolution and litigation practice within KPMG in Luxembourg. He has built up an experience in advising a number of the Top 20 Luxembourg banks over the past 15 years, becoming the best-equipped individual to identify tax risks and to provide strategic advice on tax risk management, including ex-ante negotiation of advance tax agreements. KPMG Luxembourg, Société Laurent believes in long term relationships. With an excep- coopérative tion of two years, where he worked as a member of the Lux em - 39, Avenue John F. Kennedy bourg Bar in litigation, he has spent his entire career at KPMG. L-1855 Luxembourg To Laurent, “great service is about clients receiving the best quality work, on time and on budget from our firm. It’s about Tel: +352 22 51 51 5535 Mobile: +352 621 87 5535 listening. About resolving problems early”. This is an asset Fax: +352 22 51 71 when providing services in relation to tax audits and ex-post Email: [email protected] negotiation of settlements with administrative authorities. Website: www.kpmg.lu Laurent is at his best when spending time with interdiscipli- nary teams. Tax controversy is based on domestic legislation, EU Law, and more recently, BEPS considerations. Involving subject matter experts in each of these areas is how Laurent manages to inspire his clients when helping them develop a litigation strategy, handle court proceedings and the management of tax controversies generally. Laurent is fluent in English, French and German.

191TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 191 Luxembourg Eric Fort Arendt & Medernach John Hames EY Fabienne Moquet PwC Philippe Neefs KPMG

TAX192 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 192 Malaysia

Kuo Seng Chow

Kuo Seng Chow, Deloitte Malaysia, is the business tax audit and investigation (A&I) leader. Based in Kuala Lumpur, he has more than 30 years’ experience in tax audits and back duty investigations. Kuo Seng’s experience in A&I controversy management includes providing tax advisory and consultancy services, and managing compliance work for local and multinational enterprises, as well as high-net worth individual clients and pru- Deloitte Malaysia dential audit reviews for tax risk management purposes. His years of experience in client services and his profound Level 16, Menara LGB, 1 Jalan Wan Kadir engagement with the clients and the tax authorities have yielded Taman Tun Dr. Ismail exceptional resolutions, resulting in positive settlements being 60000 Kuala Lumpur negotiated, facilitation and amicable resolutions of disputes Malaysia through the dispute resolution proceeding at local tax head- Tel: +60 3 7610 8836 quarters. Kuo Seng’s approach has earned the tax authorities’ Email: [email protected] acknowledgement of his uncompromising and yet mutually Website: www.deloitte.com benefitting methodology, which respects the tax authorities’ position and at the same time protects the taxpayer’s rights and responsibilities both under law and in adherence with local practices and policies. Kuo Seng is also a tax appeal specialist and a much sought- after speaker at public forums on current tax issues organised by the tax authorities and professional firms. He is a chartered accountant of the Malaysian Institute of Accountants and an approved tax agent under the Malaysian Income Tax Act, 1967.

193TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 193 Malaysia

Theresa Goh

Theresa Goh, Deloitte Malaysia, is the national transfer pricing leader based in Kuala Lumpur. She has more than 25 years of experience, encompassing several facets of tax and transfer pricing matters. Her experience covers tax audits, investigations and tax planning/advisory work for clients in a wide range of industries, including manufacturing, services, and the oil and gas sectors. She has extensive experience in successfully completing Deloitte Malaysia many tax planning and consulting assignments in areas such as restructuring, and mergers and acquisitions. Level 16, Menara LGB 1 Jalan Wan Kadir Theresa is widely experienced in tax and transfer pricing con- Taman Tun Dr. Ismail troversy management, which encompasses a broad gamut of 60000 Kuala Lumpur spheres, including preparation of strategy for litigations involv- Malaysia ing anti-avoidance issues and application of alternative transfer Tel: +60 3 7610 8837 pricing methodologies during audits. She also assisted clients in Email: [email protected] concluding the first three and the only advance pricing agree- Website: www.deloitte.com ments (APAs) signed in Malaysia to date. Under Theresa’s leadership, Deloitte Malaysia was successfully recognised as ‘Malaysia Transfer Pricing Firm of the Year’ at the 2016 International Tax Review Asia Tax Awards, and as ‘Transfer Pricing Law Firm of the Year – Malaysia’ by the Lawyer Legal Awards 2015. In addition, her achievements include being voted as Malaysia’s tax controversy leader by International Tax Review in 2013/2014 and 2015, being recognised as one of the world’s leading transfer pricing advisers by Euromoney consistently from 2009–2015, and being voted as a leading female practitioner in international tax and transfer pricing in Euromoney’s Women in Business Law Expert Guide 2012. She has also been voted as a leading tax adviser by International Tax Review in 2008/2009. Theresa is a council member of both the Malaysian Institute of Certified Public Accountants (MICPA) and the Chartered Tax Institute of Malaysia (CTIM). She is the chairperson of MICPA’s membership affairs committee. She also chairs CTIM’s transfer pricing technical committee and regularly participates in operational dialogues with the Inland Revenue Board of Malaysia. Theresa is a certified public accountant (CPA) in Malaysia and a chartered accountant of the Malaysian Institute of Accountants (MIA). She is an approved tax agent under the Malaysian Income Tax Act 1967. She is a sought after speaker for national and international tax conferences, focusing on emerging transfer pricing and tax issues.

TAX194 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 194 Malaysia

Chandran Ramasamy

Chandran Ramasamy, Deloitte Malaysia, is a tax director in the goods and services tax (GST), customs and global trade division, specialising in tax controversy dispute resolution cases. Chandran has more than 20 years of experience in Malaysian indirect tax dispute resolution, as well as advisory, planning and analysis. Prior to joining Deloitte, he was with another Big 4 firm for 18 years. Deloitte Malaysia Chandran’s experience in tax controversy dispute resolution includes obtaining GST and customs rulings from customs, Menara LGB, 1 Jalan Wan Kadir Taman Tun Dr. Ismail seeking administrative reviews of GST decisions made by cus- 60000 Kuala Lumpur toms, dealing with customs during audits, acting as counsel on Malaysia behalf of clients in appeals to the Customs Appeal Tribunal and Tel: +60 3 7610 8873 GST Appeal Tribunal, being sought as a client’s expert witness Fax: +60 3 7725 7768 / in the Customs Appeal Tribunal, and even representing clients +60 3 7725 7769 Email: when dealing with customs to settle negotiations at the outset [email protected] of Tribunal proceedings. Website: www.deloitte.com Chandran has been admitted to the Malaysian Bar and holds a Bachelor of Laws degree from the University of London and a certificate in legal practice issued by the Legal Professional Qualifying Board, Malaysia.

195TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 195 Malaysia

Jagdev Singh

Jagdev Singh is a senior executive director in PwC’s global transfer pricing network based in Kuala Lumpur. He is the tax leader for PwC Malaysia. Jagdev has extensive experience in handling a vast variety of transfer pricing and corporate tax assignments including two years on assignment in London. He specialises in assisting multi national enterprises and local conglomerates with corpo- PwC Malaysia rate international tax planning, transfer pricing, tax audits and investigations. PricewaterhouseCoopers Taxation Services Sdn Bhd Jagdev’s experience spans across various industries and sec- Level 10, 1 Sentral, Jalan Rakyat tors including semiconductor, consumer products, construction Kuala Lumpur Sentral, P O Box and services, chemicals, oil and gas – both upstream and down- 10192, 50706 Kuala Lumpur Malaysia stream services – automotive, logistics, pharmaceuticals and financial services. He currently assists multinationals and Malay - Tel: +60 3 2173 1649 Fax: +60 3 2173 1288 sian listed groups in restructuring exercises, post-merger inte- Email: [email protected] gration, and standardisation of global transfer pricing policies. Website: He is also widely experienced in tax planning, preparation of www.pwc.com/taxcontroversy core transfer pricing documentation, reviewing cost sharing models, developing pricing policies and representations before the local tax authorities with respect to tax audits, tax investigations, transfer pricing audits, mutual agreement procedures and advance pricing arrangements. Jagdev led PwC Malaysia to win International Tax Review’s ‘Malay sia Tax Firm of the Year’ award for 2016. Under his leadership, PwC Malaysia was also nominated for the ‘Malaysia Tax Disputes and Litigation Firm of the Year’ and ‘Malaysia Transfer Pricing Firm of the Year’ awards in the same year. Jagdev is a frequent presenter at local and foreign seminars and conferences and has authored several technical articles. He has worked closely with a range of regulatory authorities to contribute towards the development of government policies and legislation. More recently, Jagdev has dealt extensively with tax incentives, and has been working with various government agencies in attracting foreign investors and helping them structure their investments. Jagdev has a bachelors degree in business and is a member of the Malaysian Institute of Taxation and CPA Australia.

TAX196 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 196 Malaysia Nicholas Crist KPMG Dato’ William Stanley Walker Davidson Azman Davidson Goh Ka Im Shearn Delamore & Co Vijey M Krishnan Raja, Darryl & Loh Azhar Lee Platinum Tax Consultants Kah Fan Lim EY Sue Lynn Ng KPMG Anand Raj Shearn Delamore & Co Nik Saghir Mohamed Noor Nik Saghir & Ismail Lian Seng Soh KPMG Francis Tan Azman Davidson Adeline Wong Baker & McKenzie Simon Yeoh EY Irene Yong Shearn Delamore & Co

197TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 197 Mexico

Karina Pérez Delgadillo

Karina Pérez is part of the transfer pricing and tax controversy and dispute resolution team in Mexico. Karina has experience in successfully solving complex international tax controversies in different industries such as the financial services, consumer products, pharmaceuticals, automotive, telecommunications, and oil and gas sectors. She is a partner that has practised in the area of international taxation for more than 25 years and has PwC recognised experience in Competent Authority processes, managing audits and settling disputes. She maintains close contact Mariano Escobedo No. 573 Col. Rincón del Bosque with competent authorities around the world. CP 11680, Mexico DF Before joining PwC she worked at the Central Bank, and at Mexico the Ministry of Finance and the Tax Administration Service for Tel: +52 (55) 52 63 57 34 17 years in different relevant positions. Under these responsibil- Email: karina.perez.delgadillo ities she negotiated 44 of the Mexican tax treaties, including the @mx.pwc.com Website: treaties and protocols with the US, Germany, UK, Netherlands, www.pwc.com/taxcontroversy Switzerland, Spain, Canada, Ireland, Singapore, Brazil, India, and Chile. She also negotiated exchange of information agreements with the US and Canada. Karina worked on proposed tax legislation and regulations regarding international transactions, issued international private rulings and was the Competent Authority for mutual agreement procedures with different jurisdictions. She was responsible for the registry of foreign financial institutions, including pension and investment funds and was in charge of administrating reporting obligations regarding the placement of securities abroad. As part of her responsibilities as the legal counsel of the large taxpayers unit she issued internal guidelines applicable to central and field officers for the legal, audit and collection offices. As a tax official she was the delegate for Mexico at the OECD in different working groups (including the committee on fiscal affairs, working group 1, treaties and related issues). Karina has been, for several years, a member of the IFA Mexican branch and participates actively at the case law committee of this association where advisers, tax officials and tax judges discuss international controversies on a regular basis. She has participated in different publications where she provides her expertise based on her recognised knowledge of Mexico’s tax treaties. She graduated as a lawyer from the Escuela Libre de Derecho.

TAX198 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 198 Mexico

Ricardo González Orta

Ricardo González Orta, Deloitte Mexico, is a partner and leader of the Deloitte Mexico tax and legal practice. He is also the business tax leader for Deloitte member firms in Latin America. Ricardo is based in the Mexico City office where he advises multinational enterprises on tax-related matters, including: controversy issues with tax authorities on domestic and internation-

al matters, structuring new businesses, acquisitions, reorganisa- Deloitte Mexico tions, joint ventures, double taxation issues and transfer pricing. Ricardo is the former leader of the Deloitte Mexico business tax Paseo de la Reforma 505 Col Cuauhtémoc practice and, from 2001 to 2010, served as the Latin American 06500 México, DF transfer pricing leader for Deloitte member firms in the region, Mexico as well as being the Deloitte Mexico transfer pricing leader. Tel: +52 55 50 80 70 23 Before joining Deloitte, Ricardo spent eight years in a num- Fax: +52 55 50 80 60 01 ber of top executive posts with the Ministry of Finance and the Email: [email protected] Mexican Tax Administration Service. Website: www.deloitte.com/mx From July 1999 to November 2000, Ricardo was general director of tax and customs policy at the Under Ministry of Income, where his duties included designing tax and customs policy. In this position, he negotiated the Mexico-US intergov- ernmental transfer-pricing agreement in the maquiladora industry. Before this, he acted as general director of legislation and international negotiations (1998 to 1999), where his main functions included: drafting tax and customs legislation, negotiating double-taxation treaties, and representing the Mexican government in international forums (especially OECD). From March to June 1998, he was general director of international tax affairs at the Tax Administration Service (formerly Under Ministry of Income of the Ministry of Finance and Public Credit). Primary responsibilities included: transfer-pricing audits, the negotiations of advance pricing agreements (APAs), the issuance of private letter rulings regarding foreign residents with Mexican source income, the exchange of tax and customs information with other countries and the performance of audits and issuance of rulings in line with Mexico’s free trade agreements. Before this, he was assistant general director for international audits (1993 to 1998). In this position, Ricardo created the international audit programme, which included: transfer pricing inspections, negotiating APAs, drafting the 1997 tax reform on transfer pricing, the inspection of international transactions, audits of origin pursuant to Mexico’s commercial agreements, acting as Competent Authority for the exchange of tax and customs information, and inspection of Mexican residents with investments in low-tax jurisdictions. Ricardo graduated from Universidad Iberoamericana. Ricardo is a frequent speaker in different national and international forums. He writes periodically for the International Management Tax Journal on domestic and international topics. For almost a decade he has been named by Euromoney as a leading transfer pricing and tax adviser.

199TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 199 Mexico

Jorge Jimenez

Jorge Jiménez Cañizares, Deloitte Mexico, has been a lawyer and tax adviser of the financial sector since 1989. In the course of his professional career he has specialised in consulting in general corporate taxation, VAT (national and international operations), international taxation, double taxation treaty application, and customs law. He leads the firm’s practice dedicated to the tax consulting and defence services for financial and insurance Deloitte Mexico institutions, as well as regulatory aspects of the same. Additional practice areas include assistance regarding audits by tax author- Paseo de la Reforma 505 Floor 23 ities, general tax litigation and amparo litigation. He is a Mexico Deloitte Mexico partner of the tax and legal practice and was named insurance sector leader of the financial services industry. Tel: +52 (55) 5080 6600 Fax: +52 (55) 5080 6001 Jorge is an active member of the Mexican Bar Association Email: and the Academy of Tax Studies of the Public Accounting Pro - [email protected] fession. Chambers & Partners legal publishers included Jorge in Website: www.deloitte.com the list of Chambers Latin America’s leading lawyers for business, as a lawyer with a superb reputation for tax work with insurance companies and financial institutions.

TAX200 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 200 Mexico

Carl E Koller Lucio

Carl E Koller Lucio, Deloitte Mexico, joined in February 2014 as a partner in the international tax area of the firm’s tax practice, after 14 years’ practice as a partner in a leading Mexico City boutique tax law firm. He has accumulated close to 20 years of practice in the tax field and 26 years of overall legal practice. Although Carl’s practice was previously focused on tax controversy and tax litigation, he now balances a combination of Deloitte Mexico corporate and international tax consulting and planning with a selection of controversy and litigation cases. It draws on his Paseo de la Reforma 505 Cuauhtémoc knowledge in tax and civil, commercial and corporate law to C.P. 06500 Ciudad de México provide, as circumstances may dictate, detail-driven, high-qual- Mexico ity risk mitigation advice, or for the design and implementation Tel: +52 (55) 5080-6660 of required defensive strategies. A further and principal day-to- Email: [email protected] day commitment of his tax practice, particularly for European Website: www.deloitte.com and North American inbound investment, is to generate a clear understanding of the relevant legal-tax issues and potential sce- narios and solutions affecting clients. In tax controversy and litigation, Carl’s necessary un-delegable and personal involvement in each case is a key commitment, particularly in a more recent, highly adversarial controversy environment. Carl has been lead litigation partner in cases deriving in the relevant jurisdictional precedent, including initial and favourable Supreme Court sentences. In addition, through the Mexican Bar Association, he has participated in a number of successful lobbying efforts to counter government initiatives at the constitutional and legal levels that would have significantly curtailed taxpayers’ rights. Carl is also knowledgeable in aspects of international law, having participated as counsel to arbiters in two NAFTA investment protection arbitrations, in which the main issues centred on a taxation background. He has participated with local counsel in tax controversy matters in certain Latin American countries. Carl received his law degree from ITAM in 1994 (cum laude) and his Master of Laws from Duke University School of Law in 1995 (his master thesis was published in the subject matter relevant journal, Duke Environmental Law and Policy Forum). He passed the New York State Bar exam in 1995. More recently, in 2011-2012, Carl took a sabbatical and obtained a full- time MBA degree (cum laude) from the leading Mannheim Business School in Germany, for which he was one of two recipients of the Wilhelm Müller Stiftung (Foundation) Award in August 2013. Regarding professional associations, he is an active member of the Mexican Bar, Attorney’s College and the Tax Studies Academy for Public Accounting (sponsored by the Mexican Institute of Public Accounting), and periodically publishes and lectures on relevant tax issues. He has received peer and client acknowledgment in specialised international publications as a leading tax attorney in Mexico since 2008. He is a native English and Spanish speaker.

201TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 201 Mexico

Jorge Libreros

Jorge Libreros is the leading partner of the tax controversy practice at EY Mexico. Jorge is a law graduate from Escuela Libre de Derecho in Mexico City and has more than 20 years’ experience in controversy and international taxation matters. He has been professor of several tax courses at Escuela Libre de Derecho. He is often invited to speak at local and international tax forums. EY Mexico Before joining EY, Jorge worked for more than 10 years at the Mexico Tax Administration Service where he held various Av. Ejército Nacional 843-B Torre A, Piso 5 offices, including the international tax legal affairs department Del. Miguel Hidalgo, 11520 and the international audits department. He was Mexico’s del- Mexico City egate for several OECD working groups and the Inter American Mexico Center of Tax Administrations. Tel: +52 55 5283 1439 Jorge’s experience at the Tax Administration Service com- Email: [email protected] promised of local legislation and tax treaty interpretation, ex - Website: www.ey.com change of information in tax matters, customs, rulings, free trade agreements, origin verification, legal proceedings, and international transactions. Jorge specialises in tax law and international taxation focusing on controversy matters. He is also highly qualified in national and international consulting, income tax, VAT, foreign trade, import duties, origin verification and the North American Free Trade Agreement (NAFTA).

TAX202 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 202 Mexico

Gonzalo Mani

Gonzalo Mani, Deloitte Mexico, is a partner and the national leader for tax litigation. He has been with Deloitte for 15 years. His principal area of expertise is tax litigation. He has 20 years of experience in trial law related to complex tax matters. He has helped clients challenge tax laws which have set national judicial precedents.

Gonzalo has been a professor at Iberoamericana University, Deloitte Mexico La Salle, and Anahuac del Sur. He has also taught degree pro - gram mes at the Bank and Commercial School in Mexico City Av Lazaro Cardenas 2321 Pte PB Col Residencial San Agustín and in the Public Accountants School of the Public Accountants Monterrey 66260 Institute in Nuevo León, Mexico. Mexico Gonzalo has written several essays on tax topics, the vast Tel: +52 81 81337360 (x7360) majority of which have been published in leading Mexican tax Email: publications. He has advised writers of the business section of [email protected] the newspaper El Norte, one of the most prestigious newspapers Website: www.deloitte.com in Mexico. He is a constant speaker in the most important tax lectures organised by universities and professional organisations. Gonzalo studied law at the Anahuac University in Mexico City. He later graduated with a master’s degree in tax law from Panamericana University. He later completed another qualification in tax law at the Anahuac University and in Civil Law at the Escuela Libre de Derecho. Gonzalo also earned a degree in common law from the National Autonomous University of Mexico in Mexico City. Gonzalo is now pursuing a master’s degree in business and corporate law at the University of Monter rey (UDEM). Gonzalo is a member of the Mexican Lawyers Bar Association and the National Tax Special ists Association (ANEFAC) Chapter Monterrey.

203TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 203 Mexico

Mauricio Martinez-D’Meza

Mauricio Martinez-D’Meza, Deloitte Mexico, has been a business tax partner since October 2002. His areas of expertise include domestic and international tax planning, tax controversy, and tax litigation. He served for nine years in the Ministry of Finance. Before joining Deloitte, he worked as assistant chief counsel for large taxpayers, assistant general director for international tax policy Deloitte Mexico and treaty negotiations and assistant chief counsel for domestic taxes. Paseo de la Reforma 489, P 6 Col. Mexico City From 1999–2001 he was a partner at Baker & McKenzie in Mexico Monterrey. From 1995–1997 he served as a representative for the Ministry of Finance before the US and Canadian govern- Tel: +52 55 50807040 Email: ments for tax and customs affairs, in Washington, DC. [email protected] Mauricio earned his bachelor’s degree in law 1993 from the Website: www.deloitte.com Instituto Tecnológico Autónomo de México (ITAM). He holds a postgraduate degree from Harvard-ITAM (international taxation programme). Mauricio has taught at several universities including the Instituto Tecnológico de Estudios Superiores de Monterrey (2010– present): postgraduate degree in taxes–litigation and defence processes; Universidad Anáhuac del Norte: tax law II (January–June 1999) and political history (1998); Universidad Iberoamericana: tax law I (1998); Instituto Tecnológico Autónomo de México: Mexican taxation (1995).

TAX204 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 204 Mexico

Hugo Romero

Hugo Romero, Deloitte Mexico, is a partner in the tax litigation department. He has been with Deloitte Mexico for eight years. His principal area of expertise is tax litigation. He has 18 years of experience in trial law related to complex tax matters. He has helped clients challenge the constitutionality of tax laws setting national judicial precedents.

Hugo has been a speaker at many conferences regarding tax Deloitte Mexico matters, including the 8th Latin-American Congress of the Inter - national Fiscal Association, the Mexican Lawyers Bar Associa - Paseo de la Reforma No. 505, piso 23 tion, and the Public Accountants Association of Mexico. Colonia Cuauhtémoc Hugo has written several articles on tax and procedural top- C.P. 06500, Mexico City ics, which have been published in leading Mexican tax publica- Mexico tions. Tel: +52 (55) 5080 6331 Hugo studied law at the Iberoamericana University in Fax: +52 (55) 5080 6001 Email: [email protected] Mexico City (the 8th semester was taken at the University of Website: www.deloitte.com North Carolina at Chapel Hill, US). He was later certified by the Judicial Law School with a degree in constitutional matters. He graduated with a master’s degree in tax law from the Pan - americana University and later completed another qualification from Sheltons SITTI in international taxation principles and planning. Finally, he obtained a degree in financial administration from the Panamericana University. He also has a degree in Mexican history. Hugo is a member of the Mexican Lawyers Bar Association and the International Fiscal Association Chapter Mexico.

205TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 205 Mexico

Manuel Solano

Manuel Solano is the partner in charge of the international tax services group in Latin America for EY, as well as the managing partner of EY’s tax practice in the Mexico and Central American region. Manuel has more than 20 years’ experience working in Mexico and Latin America on planning, acquisitions and controversy matters. He has a BS from Youngstown State Univer - EY sity and a JD from Georgetown University Law Center. He also studied finance and economics at the Autonomous University of Av. Ejército Nacional 843-B, Torre A, Piso 5, Central America. Del. Miguel Hidalgo, 11520, As a member of the American Bar Association and the New Mexico City York State Bar, Manuel has extensive experience in international Mexico tax consulting and planning matters. His experience encompass- Tel: +52 55 1101 6437 es advising multinational enterprises on the tax and legal impli- Email: [email protected] cations of cross-border acquisitions and the establishment of Website: www.ey.com foreign operations in Latin America, as well as controversy matters. Over the years, Manuel has also been involved on assisting multinational clients on the defense of some of the larger supply chain, debt restructuring, IP migrations and transfer pricing related tax assessments in Mexico and other countries in Latin America. He has co-authored both the ‘Tax Management Portfolio Doing Business in Venezuela’ and ‘Tax Management Portfolio Doing Business in Mexico’, as well as the ‘Tax Management Portfolio on Transfer Pricing’. Manuel is a regular contributor of tax articles to Tax Notes International, Bloomberg BNA and the Journal of International Taxation.

TAX206 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 206 Mexico

Simón Somohano

Simón Somohano, Deloitte Mexico, is a tax partner based in Mexico City and Tijuana responsible for Deloitte’s transfer pricing practice in Latin America and the Caribbean Region. He has more than 25 years of experience in the application of tax, economic and financial criteria in transfer pricing, anti- dumping/subsidy investigations, valuation analysis of intangibles, double tax treating issues, planning, business model opti- Deloitte Mexico misation, structuring and economic consulting. Under his leadership, Deloitte’s regional transfer pricing Río Lerma No. 232 Piso 9 C.P. 06500 practice has been consistently recognised as one of the leading Ciudad de Mexico practices in Latin America, including 2016 Mexico transfer pric- Mexico ing firm of the year by International Tax Review. Tel: +52 (664) 622-7872 He has consistently been named as one of the world’s lead- Email: ing transfer pricing advisers in the Transfer Pricing Expert [email protected] Guide published by Euromoney. Website: www.deloitte.com His clients include several Fortune 500 multinational enterprises doing business in Mexico. He has extensive experience and a successful track record leading the Mexican negotiations of advanced pricing agreements (APA); mutual agreement procedures (MAP) and transfer pricing examinations with Mexican and foreign authorities, teaming with colleagues in Deloitte’s global transfer pricing network. In this venue, Simón led the technical and economic team that successfully obtained in 2016 a hallmark resolution on a transfer pricing dispute through the recently introduced alternative dispute resolution procedure conclusive agreement. Simón advises in a variety of industry sectors, mainly automotive, manufacturing and maquiladoras, retail and consumer goods, real estate, technology, and the energy and resources market. He also provides specialised counselling to clients in several anti-dumping and subsidy investigations. Simón is a frequent guest speaker at international business forums in Mexico and abroad. He has written various articles on transfer pricing in specialised journals and is a co-author of the ‘Transfer Pricing International Handbook’. A ‘Country-by-Country Guide’ published by the International Tax Institute and ‘Transfer Pricing, A Theoretical, Legal and Practice Frame work’, published by the Institute of Chartered Accountants (Mexico). His professional accreditations and affiliations include being a board member of the transfer pricing committee of the Institute of Chartered Accountants. In addition, as the lead transfer pricing adviser to the National Export Manufacturing and Maquiladora Council (INDEX), Simón has lead the technical negotiations for the establishment of a transfer pricing methodology applicable to about 700 Maquiladora APA requests with the Mexican and US tax authorities. He has also been certified as a financial consultant from Mexico’s Sec - urities and Banking Commission.

207TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 207 Mexico

Hernaldo Vega

Hernaldo Vega, Deloitte Mexico, is a tax director and is actively engaged in assisting clients with tax audits, lobbying activities before the tax authorities and to selective litigation. He has achieved experience in domestic and international tax planning, tax controversy, and tax litigation. Hernaldo has 14 years of experience in regulatory and dispute areas of the Tax Administration Service of the Mexican Deloitte Mexico Ministry of Finance, initiating as a technical supervisor and concluding as an assisting director in the large taxpayers’ adminis- Rio Lerma 232, 9th Floor Col. Cuauhtémoc, 06500 tration. He has specialised in tax controversy for more than nine Ciudad de México. years at Deloitte Mexico where he has attended a range of high Mexico profile clients in relation to the tax authorities audit activity and Tel: +52 (55) 5080 6258 formal taxation disputes. Email: [email protected] Hernaldo obtained his bachelor’s degree in law in 1994 from Website: www.deloitte.com the Autonomous University of Chihuahua, Mexico, and he also earned a bachelors degree in accounting from the same university in 2005. He is an active member of the Mexican Bar, Law - yers College, and the College of Public Accountants of Mexico. More recently, he finished his master’s in financial strategy at the Panamerican University in 2015. Hernaldo has taught at several universities including the Monterrey Institute of Techno - logy and Higher Education (2014–15) on a postgraduate degree in taxes (Mexican tax regulatory frame) and the Escuela Bancaria y Comercial (2011–present) on tax law and the tax review process.

TAX208 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 208 Mexico Alejandro Barrera Basham Ringe y Correa Fred Barrett PwC Jorge Cabello Turanzas, Bravo & Ambrosi Adolfo Calatayud PwC Mariano Calderón Santamarina y Steta Luis Carbajo Baker & McKenzie César Castañeda Kroy Abogados Ulises Castilla Baker & McKenzie Pablo Fernández de Cevallos Turanzas, Bravo & Ambrosi Roxana Gómez Baker & McKenzie Manuel Gonzalez EY Edgar Klee Haynes and Boone Manuel Llaca KPMG Miguel Llaca LB Y Cia Fernando Lorenzo PwC Nora Morales EY Jorge Narvaez Baker & McKenzie Gabriel Ortiz Gomez OSE Luis Ortiz Hidalgo Ortiz Hernandez y Orendain

209TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 209 Mexico Sergio Perez Cruz PwC Arturo Pérez-Robles OSE Antonio Ramirez KPMG Enrique Ramirez EY Ricardo León Santacruz Sánchez DeVanny Arturo Tiburcio Hogan Lovells Juan Carlos Valles Baker & McKenzie

TAX210 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 210 Netherlands

Frits Barnard

Frits Barnard, Deloitte Netherlands, is an international tax partner in the Amsterdam office. He specialises in international corporate tax, controversy and tax litigation. Frits became a partner with a Big 4 firm in 1993 and Del - oitte in 2002. Frits has been responsible for international mergers and acquisi tions and re-leverage and corporate tax reduction pro- Deloitte Netherlands grammes, mainly for Dutch, UK and US multinationals. He developed structures aimed at income repatriation and demerg- Gustav Mahlerlaan 2970 NL-1081 LA ing international business units. Amsterdam Frits has substantial experience in handling tax audits, con- The Netherlands ducting negotiations with Dutch revenue authorities, and tax Tel: +31 (0)88 2886857 litigation. In the latter capacity he has handled a number of Fax: +31 (0)88 2889758 bench mark Supreme Court cases. He has also negotiated/rene- Email: [email protected] gotiated a number of rulings for large multinationals on their Website: www.deloitte.com Dutch tax base, for example on the allocation of income on the basis of informal capital concepts. Presently his role is to act as a trouble-shooter in a variety of situations where clients of Deloitte Netherlands need assistance with dispute resolution. Experience teaches that addressing a dis pute often leads to opportunities to improve the tax position. Frits has contributed to a number of articles on the valuation of financial products for tax purposes. He is a graduate of Leiden University (1983) and holds a master’s degree in tax law.

211TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 211 Netherlands

Johan Hollebeek

Johan Hollebeek, Deloitte Netherlands, is a tax partner with the customs and global trade service line. He has been with Deloitte Netherlands since 2002. Before joining Deloitte, Johan was with Arthur Andersen for four years. Johan specialises in customs duties, VAT and excise duties. Johan’s practices focus on customs valuation, tariff classification matters and processing regimes. Johan uses mediation tech- Deloitte Netherlands niques to resolve disputes at an early stage but also has extensive experience in litigation before Dutch and EU courts on customs Orlyplein 10 1043 DP Amsterdam duties, VAT and excise duty related matters. He is also a mem- Netherlands ber of the customs working group of VNO-NCW (The Con - federa tion of Netherlands Industry and Employers). Johan is a Tel: +31 88 288 1992 Mobile: +31 6 5151 6811 permanent contributor to the journal Douanerechtspraak (cus- Email: [email protected] toms jurisprudence). Website: www.deloitte.com/nl Johan is a graduate of Leiden University (indirect taxation) and also completed a post-graduate course in appropriate dispute resolution at the Amsterdam ADR Institute.

TAX212 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 212 Netherlands

Pascal Schrijver

Pascal Schrijver, Deloitte Netherlands, is an indirect tax partner and leader of the DTTL technology, media and telecommu ni - cations (TMT)/indirect tax industry group. Pascal advises domestic and foreign clients operating in the TMT industry on indirect tax aspects of business transactions, compliance issues and mergers and acquisitions. Over the last 17 years, Pascal has been involved in many restructuring projects for Deloitte Netherlands operators and technology equipment manufacturers, online gaming companies and various content providers, among others. Orlyplein 10 1043 DP Amsterdam Pascal holds a degree in tax law from University Groningen Netherlands and is a board member of the indirect tax department of the Dutch Association of Tax Lawyers. Pascal also lectures on VAT Tel: +31 882884614 Mob: +31 650507849 at the University of Leiden in the Netherlands. Fax : +31 88 288 9763 Email: [email protected] Website: www.deloitte.com/nl

213TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 213 Netherlands

Stef van Weeghel

Stef van Weeghel is a tax partner with PwC Netherlands. Stef is PwC’s global tax policy leader as well as member (and former chairman) of the Dutch AEX-Midkap Group. He is also professor of international tax law at the University of Amsterdam. Stef’s primary focus is on tax policy and his practice includes strategic tax advice and tax controversy. He was involved in major international transactions, structuring and tax controver- PwC sy/litigation. He regularly renders advice and second opinions to clients and to other advisers on corporate income tax and tax Thomas R Malthusstreet 5 1066 JR, Amsterdam treaty matters and is also consulted by the Dutch government Netherlands on a regular basis. On several occasions he has acted as expert witness in tax matters before Dutch and foreign courts and in Tel: +31 88 792 6763 Email: BIT-arbitration. [email protected] Stef graduated from the University of Leiden in business law Website: (1983) and tax law (1987) and obtained an LLM in taxation www.pwc.com/taxcontroversy from New York University in 1990. In 1997, he received a doctorate in law from the University of Amsterdam (PhD thesis: ‘Improper Use of Tax Treaties’). He was admitted to the Amsterdam Bar in 1987. In 2000, he was appointed as tenured professor of international tax law at the University of Amster - dam. He authored and co-authored several books and numerous articles on Dutch and international taxation and has lectured extensively in the Netherlands and internationally. Before joining PwC, Stef was a partner at Linklaters (2007-2009) and a partner at Stibbe (1992-2007) where his roles included membership of the executive committee, head of tax and resident partner in the New York office. He is a former chairman of the Dutch branch of the International Fiscal Association (IFA), and now chairman of IFA’s permanent scientific committee and chairman of the board of trustees of the International Bureau for Fiscal Documentation. In 2010, he was the general reporter for Subject 1 (Tax treaties and tax avoidance: Application of anti-avoidance provisions) at the IFA Congress in Rome. In 2009, Stef was appointed by the Minister and Secretary of Finance as chairman of the study group tax system, a committee that advised the Dutch government on comprehensive tax reform in 2010. In 2000, he was a member of the Van Rooy-committee that advised the Dutch government on corporate income tax reform.

TAX214 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 214 Netherlands

Edwin Visser

Edwin Visser became a tax partner at PwC in the Netherlands on January 1 2015. He is the tax policy leader of the EMEA region, a member of the global tax policy core team, leader of PwC’s tax controversy and dispute resolution network leader for the Netherlands, and member of the global leadership team of PwC’s tax controversy and dispute resolution (TCDR) network.

He is based in the AEX-team in Amsterdam. PwC Netherlands Edwin’s practice includes boardroom consulting, strategic tax advice, tax controversy, tax administration consulting and Thomas R Malthusstraat 5 1066 JR, PO Box 90351 representing PwC in tax policy matters. Edwin is co-leading a 1006 BJ, Amsterdam global PwC team of around 20 former competent authorities Netherlands and other specialists in mutual agreement procedures. Tel: +31 (0) 88 792 6577 Edwin graduated from Tilburg University in 1995. He is a Email: [email protected] member of the editorial board of a renowned tax encyclopaedia Website: in the Netherlands, author of a handbook on transfer pricing www.pwc.com/taxcontroversy (published in 2005), co-author of the Netherlands report to the IFA in 2007 on the treatment of intangibles. He has broad experience in teaching LLM International Taxation at Leiden University, IBFD and the Tax Assurance Academy at Nyenrode Business University. Before joining PwC, he was deputy director-general for tax and customs policy and legislation and director for direct taxes at the Dutch Ministry of Finance. He represented the Netherlands in the bureau of the OECD’s committee on fiscal affairs from 2012 to 2014 and he co-chaired the OECD informal taskforce on tax and development (2010-2014). Edwin was director for international tax policy and legislation from January 1 2009 to March 1 2012. In that capacity he also acted as Competent Authority. From 2004 to 2008, he was responsible for a coordinated treatment of the 2,000 largest companies in the Netherlands by the Netherlands’ Tax and Customs Administration (NTCA). The main challenge was the implementation of the cooperative compliance approach. From 2000 to 2004, he was head of the transfer pricing division of the Dutch tax administration and in that capacity he was involved in many mutual agreement procedures.

215TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 215 Netherlands

Eric Vroemen

Eric Vroemen is a partner in PwC’s Dutch tax and human resource services (HRS) practice with more than 20 years of relevant experience. He is specialised in transfer pricing. From 1989 until 1996, Eric worked with the Dutch tax auth orities as a state auditor and between 1996 and 2010, he worked with Deloitte in the Netherlands. In 2001, he was sec- onded to New York, and from 2003 until 2006 he was located PwC in Chicago as the managing partner of Deloite’s Dutch desks. He moved to PwC in November 2010. Since 1999, Eric has Fascinatio Boulevard 350 3065 WB, Postbus 8800 focused on transfer pricing and business restructurings, and was 3009 AV Rotterdam? involved in planning and controversy management for a large Netherlands number of well-known and complex multinationals. As such, Tel: + 31 (0) 88 79 25 038 Eric has obtained an in-depth understanding of business opera- Mobile: + 31 (0) 6 13 48 12 42 tions in a wide variety of industries as well as being familiar with Email: [email protected] Website: the tax systems and the methods of working of the tax adminis- www.pwc.com/taxcontroversy trations and competent authorities in the main economies. Eric is a frequent speaker on transfer pricing and a guest lecturer at the Leiden University, the IBFD and the PwC Tax Academy.

TAX216 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 216 Netherlands Dick Barmentlo Jaegers & Soons Advocaten Ruud Berendse KPMG Meijburg & Co Arnaud Booij Booij Bikkers Lawyers Guido de Bont De Bont Advocaten Fred de Hosson Baker & McKenzie Paul Halprin Baker & McKenzie Roel Kerckhoffs Hertoghs Advocaten Xandra Kleine-van Dijk Tax-Insight Ivo Kuipers Atlas Machiel Lambooij Freshfields Bruckhaus Deringer Charles Langereis Wintertaling Marten Mees Loyens & Loeff Lars Moller Wladimiroff Advocaten Martien Pelinck De Bont Advocaten Erik Scheer Baker & McKenzie Frans Sijbers Wladimiroff Advocaten Marc Temme KPMG Meijburg & Co Agata Uceda KPMG Meijburg & Co Job van der Pol Freshfields Bruckhaus Deringer

217TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 217 Netherlands Arjo van Eijsden EY Peter van Hagen Hertoghs Advocaten Monique van Herksen EY Roelof Vos Hertoghs Advocaten

TAX218 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 218 New Zealand

Patrick McCalman

Patrick McCalman, Deloitte New Zealand, is a tax partner in the Wellington office. He specialises in corporate tax, tax policy and tax disputes with specific focus on the management of Inland Revenue audits and disputes, and the pre-trial dispute resolution. Before joining Deloitte, Patrick led the New Zealand tax functions for two of New Zealand’s largest financial institutions.

In those roles Patrick was responsible for the management of Deloitte New Zealand material tax disputes including an industry-wide settlement. Patrick’s in-house experience is supplemented by his experi- Level 16 Deloitte House ence with Deloitte, where he has been involved in the successful 10 Brandon Street resolution of a number of disputes with the Inland Revenue Wellington, 6011 pre-trial process across a variety of issues and industries, includ- New Zealand ing resolution of cases involving allegations of tax avoidance. Tel: +64 21 978 3737/ Patrick’s practice also includes a focus on tax governance, with +64 4 495 3918 Email: [email protected] a particular emphasis on transaction management and imple- Website: www.deloitte.com/nz mentation. With more than 20 years’ tax experience, Patrick’s mix of corp orate and professional services experience brings a balanced understanding of clients’ tax issues, within a broader commercial context.

219TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 219 New Zealand

Campbell Rose

Campbell Rose, Deloitte New Zealand, is a tax partner with significant experience in transaction services, financial services, and tax controversy. He has been mentioned in Chambers for his responsiveness and astute advice as well as being listed in Inter - national Tax Review’s Tax Controversy Leaders guide, World Tax, and in Euromoney’s Tax Advisers Expert Guide and Trans - fer Pricing Expert Guide. Before joining Deloitte, Campbell was Deloitte New Zealand based at a leading New Zealand law firm for more than 13 years, including six and a half years as a partner. Level 18 Deloitte Centre Over his career, Campbell has advised clients on mergers and 80 Queen Street acquisitions, corporate restructures and managed funds relative Auckland, 1010 to a wide variety of domestic and cross-border transactions. He New Zealand has regularly represented clients at all stages of the Inland Rev - Tel: +64 93030990 enue investigation and dispute process, including litigation sup- Email: [email protected] port and negotiating settlements. Campbell also worked in Website: www.deloitte.com/nz London for two years, advising clients on the tax aspects of securitisation, structured funding and property-based transactions.

TAX220 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 220 New Zealand Brendan Brown Russell McVeagh Geoffrey Clews Geoffrey Clews Shaun Connolly Russell McVeagh Paul Dunne KPMG Geoff Harley Harleys Chambers Kirsty Keating EY Mike Lennard Stout Street Chambers Lindsay McKay Thorndon Chambers David McLay Independent barrister Aaron Quintal EY Fred Ward Russell McVeagh

221TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 221 Norway

Morten Beck

Morten Beck is an advocate and director at PwC in Norway. Morten is the country transfer pricing leader. Morten has a career spanning 35 years starting as tax consultant and head of division at the Directorate of Taxes in Norway, as tax partner with Arthur Andersen & Co and since 1994 to 2013 as an international tax and transfer pricing partner at PwC in Norway. Advokatfirmaet PwC AS Morten has substantial experience in advising multinational enterprises on international tax matters, and assisting companies PwC Bygget, Bjørvika Dronning Eufemias gate 8 in their efforts to efficiently manage and resolve tax audits. N-0191 OSLO Morten has assisted clients in concluding non-binding advance Norway agreements with the Norwegian tax authorities with respect to Tel: +4795260650 intra-group sale of IP and other assets as well as change of busi- Email: [email protected] ness model. Website: Morten has for many years been described as a leading tax www.pwc.com/taxcontroversy expert in Norway by International Tax Review and Chambers. Morten is admitted to practice before the courts in Norway.

TAX222 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 222 Norway

Finn Eide

Finn Eide, Deloitte Norway, is a partner based in Stavanger. Finn has more than 25 years of experience in the field of corporate tax/direct taxes, M&A, international taxation, transfer pricing and tax disputes, including litigation. His client portfolio includes leading national and international companies in oilfield services, finance and energy.

Finn’s key areas of expertise include inbound and outbound Deloitte Norway structuring, mitigation of tax risks, tax disputes and litigation. He is admitted to the Norwegian Supreme Court as an attor- Strandsvingen 14A Stavanger 4032 ney- at-law. Norway In addition to advising clients, Finn is a member of the Nor - wegian Bar Association’s law committee for direct taxes. He is Tel: +47 51 81 56 40 Email: [email protected] also a lecturer for a number of tax courses and seminars, and as Website: www.deloitte.comz a writer he contributes regularly to tax journals and Finans - Website: www.deloitte.com/no avisen (The Norwegian Financial Daily).

223TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 223 Norway

Hans Martin Jørgensen

Hans Martin Jørgensen, Deloitte Norway, is the head of business tax and transfer pricing. He has extensive experience with audit defence, primarily within transfer pricing and international tax. He covers all aspects of tax including optimisation and planning. Hans Martin’s experience covers a wide range of sectors and industries, serving several of the largest multinational enterpris- Deloitte Norway es in Norway. Hans-Martin joined Deloitte in 2004 and became a partner in 2008. Before that, he worked with another Big 4 Dronning Eufemias gate 14 0191 Oslo firm. Throughout his career, Hans-Martin has represented busi- Postboks 221 nesses in all stages of a tax controversy, including litigation pro- 0103 Oslo ceedings. He is widely recognised as a leading individual by, Norge among others, International Tax Review and Legal 500. Tel: +47 994 46 061 Hans Martin regularly lectures to various organisations, Email: [email protected] businesses and governmental bodies. He has also published sev- Website: www.deloitte.com/no eral articles on transfer pricing and international tax in both domestic and international magazines. He holds a law degree from the University of Oslo, a degree in business finance, and is admitted to the Bar.

TAX224 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 224 Norway Erik Hillestad Aas KPMG Einar Bakko Selmer Joachim Bjerke BAHR Ole Henning Mathisen KPMG Arild Vestengen EY

Peru Alberto Araoz Baker & McKenzie Rocio Bances KPMG David de la Torre EY Luis Hernandez Berenguel Hernandez y Cia Rolando Ramirez Gaston Baker & McKenzie Jose Talledo Baker & McKenzie Fernando Zuzunaga Zuzunaga & Assereto Abogados

225TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 225 Philippines

Richard Lapres

Richard, Deloitte Philippines, is a tax partner with 20 years of professional experience in audit, tax, and corporate services. Richard leads tax due diligence reviews for merger and acquisitions and advises on the Philippines tax consequences of acquisition structures. He handles tax compliance reviews for audit and non-audit clients. He also advises clients on tax planning and restructuring post-merger and acquisition. He repre- Deloitte Philippines sents clients with the tax authorities in contesting tax assessments and claiming tax refunds. He also advises and supervises 19th Floor Net Lima Plaza 5th Ave. corner 26th St. registration and entities investing in the Philippines with the Bonifacio Global City, 1634 Taguig Philippine Securities and Exchange Commission (SEC), Bureau Philippines of Internal Revenue (BIR) and those entities availing of tax and Tel: +63 (2) 581 9044 fiscal incentives with the Philippine Economic Zone Authority Fax: +63 (2) 869 3676 (PEZA), Board of Investments (BOI), and other government Email: [email protected] agencies. He also heads the indirect tax and customs practice of Website: www.deloitte.com Deloitte in the Philippines. Richard earned a bachelor of science degree in accountancy from the University of St La-Salle, Philippines, and was placed 16th overall in the October 1994 CPA board examinations in the Philippines. He also completed the strategic business economics programme (SBEP) at the University of Asia and the Pacific, School of Economics in the Philippines. Richard is a member of the Philippine Institute of Certified Public Accountant (PICPA), Association of CPAs in Public Practice (ACPAPP) and the Tax Management Association of the Philippines (TMAP).

TAX226 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 226 Philippines

Walter Abela, Jr

Walter Abela, Jr, Deloitte Philippines, is a tax and corporate services partner with over 19 years of tax and professional services experience. His experience covers tax assessments, due diligence, tax rulings, and government regulatory consulting for multinational enterprises engaged in the consumer business and transportation, energy and resources, manufacturing, services, and technology, and media and telecommunications industries. Deloitte Philippines He addresses queries on tax and other corporate concerns, and provides regular tax consultation work. Walter also handles reg- 19th Floor Net Lima Plaza 5th Ave. corner 26th St. istration matters and other requirements for doing business in Bonifacio Global City, 1634 Taguig the Philippines, and participates in tax planning work and tax Philippines restructuring focused on tax-saving measures to international Tel: +63 (2) 581 9034 clients. Fax: +63 (2) 869 3676 Walter heads the Japanese service group (JSG) and the merg- Email: [email protected] er and acquisitions (M&A) group of the firm’s tax and corpo- Website: www.deloitte.com rate services. He is a member of the young leaders advisory council (YLAC) of Deloitte Southeast Asia for the fiscal year 2014–15. Walter is a lawyer and a certified public accountant. He is also an accredited tax practitioner of the Bureau of Internal Revenue and is a member of the Philippine Institute of CPAs, Association of CPAs in Public Practice, Association of CPAs in Commerce and Industry, Integrated Bar of the Philippines, and Tax Management Association of the Philippines. Walter received his Bachelor of Laws from the School of Law of Arellano University and Bachelor of Science in accountancy from San Beda College. He has also completed the strategic business economics program at the University of Asia and the Pacific, Philippines.

227TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 227 Philippines Carlos Baniqued Baniqued & Baniqued Terence Conrad H Bello Baniqued & Baniqued Mario Rosario L Bernardo Salvador & Associates Ronald Bernas Baker & McKenzie/Quisumbing Torres Dennis Dimagiba Baker & McKenzie/Quisumbing Torres Fidela T Isip-Reyes EY (SGV & Co) Herminigildo Murakami KPMG Cirilo P Noel EY Mary Karen Quizon KPMG Wilfredo U Villanueva EY

TAX228 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 228 Poland

Karina Furga-Dąbrowska

Karina Furga-Dąbrowska is head of the tax advisory group at Dentons in Poland, the largest international tax practice on the Polish legal market. She advises on tax aspects of mergers, acquisitions and corporate restructurings, as well as cross-border tax planning. She provides advice in relation to day-to-day tax affairs. Working in close cooperation with the firm’s other practice groups, Karina Dentons offers a highly-specialised skillset in life sciences and healthcare, real estate and energy. Rondo ONZ 1 00-124 Warsaw Poland

Tel: +48 22 242 57 63 Email: karina.furga- [email protected] Website: www.dentons.com

229TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 229 Poland

Iwona Georgijew

Iwona Georgijew, Deloitte Poland, is a partner and leads Del - oitte’s transfer pricing team in Poland and Deloitte’s regional transfer pricing group for central and eastern Europe. She is a member of Deloitte’s global transfer pricing controversy council and member of Deloitte’s EMEA TP leadership. She has more than 20 years of professional experience and has become the leading Polish transfer pricing adviser. She has Deloitte Poland been leading controversy cases for multinationals operating in various industries, including telecommunications, consumer Al. Jana Pawla II 19 Warsaw, 00-854 goods, IT and e-commerce. Poland Iwona is a Ministry of Finance tax advisory council member, a member of the International Fiscal Association, and a member Tel: +48 22 511 04 08 Mobile: +48 691 951 136 of the transfer pricing forum editorial board of Bloomberg BNA. Email: She is a non-government member of the European Union joint [email protected] transfer pricing forum, being the only adviser from Central and Website: www.deloitte.pl Eastern Europe holding this role. Iwona is regularly acknowledged as a leading transfer pricing adviser in Euromoney’s Transfer Pricing Expert Guide and Women in Business Law Expert Guide. The transfer pricing team led by Iwona won the 2014 International Tax Review award for ‘Transfer Pricing Firm of the Year – Poland’. Iwona is the Deloitte diversity leader in Poland and Central Europe. Iwona is also the co- founder and leader of Deloitte SheXO Club, which has operated since 2011 and is targeted towards women holding managerial and executive positions. The club supports personal and professional development of business women. It also provides an opportunity to regularly exchange thoughts, develop leadership skills and network. Iwona has a master’s degree in foreign trade from the Warsaw School of Economics and a practitioner diploma in executive coaching from the Academy of Executive Coaching. She is a certified Polish tax adviser.

TAX230 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 230 Poland Tomasz Baranczyk PwC Slawomir Boruc Baker & McKenzie Tomasz Chentosz Baker & McKenzie Piotr Karwat Radzikowski, Szubielska i Wspólnicy Peter Kay KPMG Robert Krasnodębski Weil, Gotshal & Manges Piotr Maksymiuk Baker & McKenzie Dariusz Malinowski KPMG Mariusz Marecki PwC Agnieszka Talasiewicz EY Piotr Wysocki Baker & McKenzie

231TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 231 Portugal

Jaime Carvalho Esteves

Jaime Carvalho Esteves is partner of PwC Portugal and is the head of tax at PwC Angola, Cape Verde and Portugal. He is PwC’s government and public sector leader and is an arbitrator at the Portuguese Court of Tax Arbitration (CAAD), being regularly involved in decisions in tax matters. He is a member of the Governing Board of the Forum for Competitiveness

(Forum para a Competitividade). PwC Portugal During his career, Jaime was partner of two prestigious law firms, being in charge of the Epson (STA) and Norvalor (STA) Palácio Sottomayor Rua Sousa Martins, 1 – 3º cases. 1069-316 Lisbon He is specialist in national and international tax planning Portugal (both individual and corporate), transfer pricing, mergers and Tel: +351 213599601 acquisitions, corporate reorganisations, high-net worth individ- Email: uals and family business, including family offices. [email protected] Website: He has significant experience in the areas of oil and gas, www.pwc.com/taxcontroversy automotive, civil construction and public works, retail, hospitality and leisure, industrial and consumer products, real estate, services and telecommunications. Jaime teaches tax matters at several universities in Portugal (IPCA, ISAG, PBS, UCP Lisbon, and UCP Oporto) and participates regularly as a speaker in several courses, seminars and conferences, both domestically and internationally, dealing with subjects such as foreign investment and public policy, as well as tax topics. He also collaborates regularly with several television stations, radio broadcasters and periodicals on the same topics. Jaime has written numerous articles and published several studies including: ‘Notes about the Epson Case’ in Court Decisions, Almedina; ‘Partial Amortization of Shares without share capital reduction’ and ‘Harmonization of Direct Taxation and the Gift and Inheritance Tax’ in ‘Fisco’ n. 46, 1992 and n. 72/73, 1995; ‘The Relevance of TNMM in Transfer Pricing’, AAVV, Vida Económica, September 2006; ‘Portugal’ in ‘The Determination of Corporate Tax able Income in the Member States’, Kluwer Law International, 2007; ‘Budget Act Pro - posal 2009’ in ‘Practical European Tax Strategies’ (Vol. 10, In. 10 – Portugal); ‘Effective tax - ation of distributed profits’, ‘Dealings’, and ‘Profits and losses arising from mergers and spin- offs’, respectively in Minutes of the I, II and III Tax Congress of the Law Faculty of the Oporto University (2011, 2012, 2013); ‘Fat Capitalization’ in Studies in Tribute to Profes sor Saldanha Sanches (2012) and ‘Permanent establishments and business conversions’ in TP Studies (2013); co-authorship with Rosa Areias of CIT – Practice Notes; ‘Resolving Inter - national Tax Disputes: The Emerging Role of Arbitration and the Portuguese Example’, co- authorship with C David Swenson and Crystal A Thorpe, in ‘The Portuguese Tax Arbitration Regime’, 2015, Almedina, CAAD.

TAX232 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 232 Portugal Gustavo Amaral KPMG Antonio Américo Coelho KPMG Rosa Areias PwC Pedro Braz Garrigues - Taxand Susana Caetano PwC Susana Claro PwC Francisco de Sousa da Câmara Morais Leitao, Galvao Teles, Soares da Silva & Associados Clara Dithmer PwC João Espanha Espanha e Associados Samuel Fernandes de Almeida Vieira de Almeida & Associados Rogério Fernandes Ferreira Rogerio Fernandes Ferreira & Associados Jorge Figueiredo PwC Conceição Gamito Vieira de Almeida & Associados Andre Goncalves AAA Advogados Catarina Goncalves PwC Mariana Gouveia Miranda Correia Amendoeira Joaquim Pedro Lampreia Vieira de Almeida & Associados Antonio Lobo Xavier Morais Leitao, Galvao Teles, Soares da Silva & Associados Marta Machado de Almeida Rogerio Fernandes Ferreira & Associados

233TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 233 Portugal Luis Magalhaes KPMG Tiago Marreiros Moreira Vieira de Almeida Alexandra Martins KPMG Paulo Mendonça EY Ana Moutinho Nascimento Servulo Serena Neto PLMJ Diogo Ortigão Ramos Cuatrecasas Goncalves Pereira Cláudia Reis Duarte Uria Menendez Proença de Carvalho Monica Respício Gonçalves Rogerio Fernandes Ferreira & Associados Antonio Rocha Mendes Campos Ferreira, Sa Carneiro Filipe Romão Uria Menendez Proença de Carvalho Hugo Salgueirinho Maia PwC Miguel Teixeira de Abreu Abreu Advogados Manuel Anselmo Torres Galhardo Vilão, Torres - Sociedade de Advogados Maria Torres PwC Leendert Verschoor PwC

Puerto Rico Rolando Lopez KPMG

TAX234 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 234 Romania

Andreea Artenie

Andreea Artenie, Deloitte Romania, is an attorney at law and heads the Reff & Associates litigation practice. She has more than 13 years of experience in administrative and tax practice, coordinating a large number of administrative litigations against national authorities and particularly tax disputes initiated against the tax authority.

Her high rate of success has made Andreea one of the re - Deloitte Romania nowned specialists in fiscal procedural law. Reff & Associates SCA In addition to her in-depth specialisation in tax controversy, The law firm representing Deloitte Legal in Romania Andreea has gathered comprehensive experience in competition litigation by coordinating numerous successful litigations 4-8 Nicolae Titulescu Road against the Competition Council’s decisions. East Entrance, 3rd Floor Sector 1 011141, Bucharest The team under Andreea’s supervision also offers advice and Romania representation before national courts for an important portfolio Tel: +40 (21) 2075 435 of commercial litigation and enforcement proceedings. Email: aartenie@ reff-associates.ro Website: www.reff-associates.ro

235TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 235 Romania

Vlad-Constantin Boeriu

Vlad-Constantin Boeriu, Deloitte Romania, is a partner within the indirect tax department. With over 12 years of experience in the field of indirect taxation, Vlad is a tax specialist with significant international exposure to indirect tax issues. His broad knowledge in VAT that stems from managing international projects within different jurisdictions and legislations, as well as assisting various multinationals. Deloitte Romania Vlad has experience in VAT planning. He assisted various companies in streamlining their activities in Romania in the Nicolae Titulescu Road 4-8, America House Building most efficient manner. Vlad also specialises in providing assis- East Wing, 2nd floor tance and innovative ideas of VAT optimisation, enabling com- Romania panies carrying on activities in Romania to obtain savings and Tel: +40 (21) 2075 341 manage their business flow in a cost effective way. Email: [email protected] VAT compliance projects are also among Vlad’s area of Website: www.deloitte.com expertise. He has provided VAT compliance services both to Romanian established entities and to non-resident companies. Vlad has extensive experience in due diligence project. He has assisted companies, both on the buyers and sellers side, providing high quality advice, identifying, and quantifying the potential liabilities/assets for the companies involved. Also, as part of the tax litigation team, Vlad is involved in assisting clients in front of tax authorities during audits and appeals.

TAX236 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 236 Romania

Dan Dascalu

Dan Dascalu graduated in law from the Bucharest University in 1997. He is a member of the Bucharest Bar and subsequently obtained a postgraduate diploma from The Hague Academy of Inter national Law in the Netherlands. Dan has a PhD degree in tax contentious matters from the Law Faculty of the Bucharest Uni versity (2013). He has been working with David & Baias – the associated legal firm with PwC Romania – and PwC D&B David si Baias/PwC Romania, since February 2001. Dan is active in litigation (with a special focus on tax, as the Barbu Vacarescu 301-311 Bucharest CEE leader of the PwC tax controversy and dispute resolution Romania network) and employment matters. His practice includes assistance to clients in front of the tax authorities (during tax inspec- Tel: +40 21 225 3770 Email: tion and administrative procedures, drafting contestations and [email protected] complaints, among others) as well as representing clients in Website: front of courts in the field of tax law, competition law, commer- www.pwc.com/taxcontroversy cial law, labour law and civil law. Dan’s major litigation projects include a series of approximately 20 cases for Steaua Romana (Romanian refinery) seeking annulment of various tax deeds of the tax administration that helped the client recover from the state the VAT unlawfully denied for reimbursement (an amount of approximately 12 million ($13.5 million)), plus € interest (more than 3.5 million); and one case at the European Court of Justice (C- € 431/12). Various litigation cases for: major Romanian leasing companies (including assistance with the European Court of Justice in case no. C-483/13, that resulted in the annulment of tax decisions of around 20 million); grain trading companies (reimbursed taxes and interest € in excess of 20 million); Asian major electronic producer; major international steel compa- € ny; major German cement producer, etc. He also has vast experience assisting clients in preparing documentation for the com- mencement of infringement proceedings by the European Commission against the Romanian state for breaching EU law, which ultimately led in 2013 to the repeal of the relevant Romanian law provisions. Since 2003, Dan has been involved in the process of enactment of the Tax Procedure Code, as well as of its various subsequent amendments. Similarly, he is the coordinator of the tax procedure taskforce delegated by Coalitia pentru Dezvoltarea Romania to discuss with the Romanian government the project of the new Tax Procedure Code (which entered into force in 2016) and the changes to be brought in 2016 to this Code. Dan is the author of The Handbook on Tax Contentious Matters and of The extraterritorial enforcement of tax receivables, co-author of a reference book on the Romanian Tax Procedure Code, as well as of various papers on civil and commercial law published by Romanian law journals.

237TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 237 Romania Jean-Marc Cambien EY Niculae Done KPMG

TAX238 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 238 Russia

Raisa Alexakhina

Raisa Alexakhina, Deloitte Russia, is a partner and the leader of tax dispute resolution and legal services in the CIS. She has been providing tax and legal services since 1994 combining both industry and experience from the Big 4 firms. She is a frequent speaker on various tax controversy topics. Over the course of her career, Raisa has led an extensive number of complicated tax litigation projects in a variety of industries. Deloitte Russia She has represented clients in more than 500 tax disputes at all levels, including Russian Supreme and Supreme Commercial Business Center White Square, 5 Lesnaya St, Bldg B, Moscow, Courts and achieved an exceedingly high rate of success in the Moscow, 125047 process. Raisa has also chaired Deloitte Russia’s internal technical Russia group responsible for developing legal positions. Tel: +7 (495) 787 06 00 ext. 2950 Raisa has earned a master’s degree in law from Moscow State Fax: +7 (495) 787 06 01 Law Academy and a PhD in financial law. Email: [email protected] Website: www.deloitte.ru

239TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 239 Russia

Kristina Baleva

Kristina Baleva is an associate of Dentons’ Russian tax and customs group. Kristina specialises in advising Russian and international companies in customs regulation, namely, analysis of future transactions and contracts (both concluded and in the process of being concluded) from the perspective of possible customs risks, and the efficiency of using the permissible customs tools, preparation of recommendations on how to apply Dentons customs procedures (temporary import, processing in/outside of the customs territory, customs warehouse, customs transit, White Gardens Business Center Lesnaya ulitsa, 7 etc.), measures of customs tariff and non-tariff regulation of for- Moscow, 125047 eign trade, assistance in challenging decisions of the customs Russian Federation authorities (customs value, classification code) and in obtaining Tel: +7 495 644 4557 preliminary decisions on the classification of goods. Email: [email protected] Website: www.dentons.com

TAX240 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 240 Russia

Vladislav Bozhenkov

Vladislav Bozhenkov is a senior associate in PwC’s tax dispute resolution practice. With more than 16 years of experience in Russian tax law, he has helped clients resolve more than 100 tax disputes. Vladislav has represented major Russian and multinational enterprises, including automotive companies, electronics producers, and oil and gas companies, in a broad range of tax cases, from pre-trial dispute resolution all the way through to PwC Legal tax litigation. His professional expertise covers transfer pricing claims, multi-episode disputes involving challenges to claim White Square Office Center 10 Butyrsky Val expenses, VAT and profits tax disputes, and many other practical 125047 Moscow aspects of tax law. Russia Vladislav participates in high profile trials. Vladislav fre- Tel: +7 (495) 287 1117 quently participates in external and internal tax dispute resolu- Fax: +7 (495) 967 6001 tion seminars as an expert and speaker. Email: [email protected] Website: www.pwc.com/taxcontroversy

241TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 241 Russia

Boris Bruk

Boris Bruk is of counsel in Dentons’ Moscow office. He specialises in general corporate and international tax law and has considerable experience in advising on tax aspects of corporate restructurings. In particular, Boris advises clients on tax structuring in connection with financing joint ventures in Russia, cross border transactions, and inbound and outbound investments. His work has involved the development of tax-efficient Dentons personal and corporate holding structures and the structuring of financing and IP holding activities, as well as counselling with White Gardens Business Center Lesnaya ulitsa, 7 regard to the mitigation of identified tax exposures. Boris’ back- Moscow, 125047 ground also includes IPO-related tax consulting services. Russian Federation

Tel: +7 495 644 0500 Email: [email protected] Website: www.dentons.com

TAX242 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 242 Russia

Galina Dontsova

Galina Dontsova is of counsel in the Russian tax and customs group, focussing on customs issues. Galina has more than 20 years of experience advising on all aspects of customs regulation, including assisting during customs audits, structuring foreign trade deals for import or export of goods, reviewing contracts, advising on the classification of goods, customs value, country of origin and customs procedures, applying customs prefer- Dentons ences, negotiating with customs authorities, appealing the decisions of customs authorities, drafting customs clearance docu- White Gardens Business Center Lesnaya ulitsa, 7 ments and advising on other customs issues. Moscow, 125047 Galina has extensive experience working with Russian gov- Russian Federation ernment authorities. As a member of expert councils and work- Tel: +7 495 644 0500 ing groups she has participated in drafting legislation, including [email protected] the Customs Union Customs Code, the Customs Regulation Website: www.dentons.com Law, resolutions of the Government of Russia and regulatory acts of the Federal Customs Service. She is a member of the coordinating council for foreign freight traffic optimisation under the State Duma committee for transport, and the working group for improvement in customs administration of the Agency for Strategic Initiatives.

243TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 243 Russia

Dzhangar Dzhalchinov

Dzhangar Dzhalchinov is a partner in Dentons’ Moscow office and head of the Russia tax and customs practice. He primarily focuses on tax litigation. Between 2007 and 2014, Dzhangar handled over 700 court cases, including many before the Supreme Arbitration Court. In addition, Dzhangar provided full support in a considerable number of tax disputes settled at pre-trial stages. Dentons Dzhangar also advises on various aspects of taxation, including drafting internal policies to prevent tax risks (regarding sup- White Gardens Business Center Lesnaya ulitsa, 7 pliers, marketing, and others), analysing contracts for tax risks, Moscow, 125047 and verifying tax accounting in order to reveal potential tax Russian Federation assess ments and overpayments. Tel: +7 495 644 0500 Email: dzhangar.dzhalchinov @dentons.com Website: www.dentons.com

TAX244 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 244 Russia

Maria Mikhaylova

Maria Mikhaylova is a senior associate in PwC’s tax dispute resolution group. She has extensive experience in tax matters and has represented clients in more than 50 cases over the past three years. She has represented major Russian and multinational enterprises in a broad range of tax cases, from pre-trial dispute resolution through to all tax litigation stages. Maria’s professional expert- PwC Legal ise also includes transfer pricing claims, VAT and profits tax disputes, customs disputes and many other practical aspects of tax White Square Office Center Butyrsky Val 10 and customs law. 125047 Moscow She provided complex tax and legal support to a leading Russia Russian food retailer for the creation of one of Russia’s largest Tel: +7 (495) 967 6087 consolidated taxpayer groups. Fax: +7 (495) 967 6001 Maria regularly participates in external and internal tax dis- Email: [email protected] pute resolution seminars as an expert and speaker. Website: www.pwc.com/taxcontroversy

245TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 245 Russia

Kirill Roubalsky

Kirill Roubalsky is an associate in Dentons’ Moscow office. He focuses on tax litigation, general corporate and international tax law and has extensive experience advising on transfer pricing issues. Kirill has wide-ranging experience advising major Russian and international companies on a broad range of tax law issues, including taxation of non-residents, application of VAT deductions in the construction industry, tax aspects of real estate and Dentons securities transactions, as well as M&A transactions. His experience also includes successfully representing clients in complex White Gardens Business Center Lesnaya ulitsa, 7 tax disputes and assisting with desk and field tax audits. Moscow, 125047 Russian Federation

Tel: +7 495 644 0500 Email: [email protected] Website: www.dentons.com

TAX246 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 246 Russia

Denis Schekin

Denis Schekin is a managing partner at Schekin & Partners in Moscow. He works on tax disputes and tax audit support, tax structuring and risk assessment, and transfer pricing. Denis specialises in tax law, including tax disputes and tax consulting. Denis has advised companies and handled tax disputes since

1995. He has represented Russian and multinational clients in Schekin and Partners court, challenging additional tax assessments worth hundreds of billions of rubles. Nizhniy Kislovskiy lane, 6, bldg 2 125009 Moscow According to the Best Lawyers, Chambers Europe, the Global Russia Legal Experts, Tax Directors Handbook, European Legal Experts, and others, Denis is ranked as one of the top Russian tax spe- Tel: +7 495 984-63-01 Email: [email protected] cialists. Website: www.schekinlaw.ru Denis is the author of books and publications on tax and is one of the most prominent speakers on tax topics. Denis graduated from the Law Department of Krasnoyarsk State University in 1997, and further in 2001 became a PhD of Judicial Sciences. Denis is also a member of the Federal Cham - ber of Lawyers of the Russian Federation. Schekin & Partners specialises in tax, commercial law and various types of litigation, providing superior services with depth of knowledge and wealth of experience. The firm offers legal advice to leading Russian and multinational enterprises in oil and gas, metals, food products, automotive, construction, transportation, IT, banking, wholesale and retail and other industries. The professionals of Schekin & Partners follow a rigorous programme of professional study, read all key publications on tax, civil law, court rulings and official guidance. The firm leverages its established connections with leading Russian universities to obtain expert opinion on the most complex problems relating to any branch of law.

247TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 247 Russia

Gennady Timonichev

Gennady Timonichev is an associate in Dentons’ Russian tax and customs group. He specialises in advising on general corporate and international tax law, transfer pricing, and in resolution of tax disputes. Gennady has extensive experience advising major Russian and international companies on a wide range of issues of applying tax law, including in the area of transfer pricing, intragr oup transactions, securities transactions and forward fin - Dentons ancial instruments, as well as M&A transactions. His experience also includes successfully representing clients in complex tax dis- White Gardens Business Center Lesnaya ulitsa, 7 putes and assisting during office and field tax audits. He is the Moscow, 125047 author of a number of publications in the field of tax law. Russian Federation

Tel: +7 495 644 0500 Email: [email protected] Website: www.dentons.com

TAX248 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 248 Russia

Anna Zvereva

Anna Zvereva is of counsel in Dentons’ Moscow office. Her particular areas of tax specialisation include tax accounting, tax due diligence reviews, tax audits, tax compliance projects, accounting and payroll outsourcing; accounting in accordance with Russian accounting standards and IAS; audits in accordance with RAS (production, drugstores, retail and wholesale trade, services, mass media, hotels, logistic companies), and Dentons consulting in the fields of taxation and accounting (VAT, profit tax, payroll taxes, withholding VAT and income tax, import and White Gardens Business Center Lesnaya ulitsa, 7 export operations, trading within the CIS, application of DTA Moscow, 125047 provisions). Anna is also experienced in representing clients in Russian Federation court proceedings involving the Russian tax inspectorate. Tel: +7 495 644 0500 Email: [email protected] Website: www.dentons.com

249TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 249 Russia Rustem Ahmetshin Pepeliaev Group Alexander Bychkov Baker & McKenzie Alexander Chmelev Baker & McKenzie Irina Dmitrieva White & Case Andrey Grachev KPMG Oleg Konnov Herbert Smith Freehills Maria Kostenko Baker & McKenzie Alexandra Lobova EY Andrey Nikonov Pepeliaev Group Mikhail Orlov KPMG Irina Panina KPMG Sergey Pepeliaev Pepeliaev Group Ilya Rybalkin Akin Gump Strauss Hauer & Feld Arseny Seidov Baker & McKenzie Evgeny Timofeev Goltsblat BLP Sergei Zhestkov Baker & McKenzie Anton Zykov KPMG

TAX250 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 250 Singapore

Sui Fun Chai

Sui Fun Chai is a partner with global structuring at PwC Singa - pore. She joined PwC Singapore in July 2013. Sui Fun focuses on the transfer pricing practice of the firm and plays a leading role in the tax controversy and dispute resolution space. Sui Fun has 30 years of tax experience as a senior tax admin- istrator, external tax adviser and in-house global tax director.

Before joining PwC Singapore, Sui Fun was the assistant PwC Singapore commissioner for tax policy and international tax at the Inland Revenue Authority of Singapore and served as a Competent 8 Cross Street #17-00 PWC Building Authority of Singapore. In this role, Sui Fun actively supported Singapore 048424 the Singapore’s Ministry of Finance and worked closely with Singapore economic agencies such as the Singapore Economic Develop - Tel: +65 6236 3758 ment Board and IE Singapore to formulate and implement tax Email: [email protected] policies, tax changes and tax-related economic and social pro- Website: grams. She was responsible for interpreting and clarifying the www.pwc.com/taxcontroversy application of tax laws for taxpayers, including corporates. In her capacity as Competent Authority of Singapore, Sui Fun represented the Singapore government in tax treaty negotiations/ other international tax matters. She also helped lead and successfully resolve more than 40 bilateral/multilateral advance pricing arrangements (APAs) and mutual agreement procedure (MAP) cases, which provided significant tax certainty and relief from double taxation for the multinational enterprises con- cerned. These include bilateral APAs and double taxation cases between Singapore and Japan, Australia, China, UK and several other jurisdictions. Sui Fun has extensive experience in supporting multinational enterprises in managing complex cross-border tax controversies and mitigating the related tax exposures. Since joining PwC Singapore, she has worked closely with several multinational clients on addressing business transformation (including transfer pricing) issues and establishing robust transfer pricing policies/documentation practices. She has also advised them on tax defence strategies for both domestic and cross-border tax matters and assisted multinational groups to secure tax certainty through APAs and relief from double taxation through the MAP process. Together with her tax administration and in-house tax experience, Sui Fun is able to provide a balanced and pragmatic perspective to clients in managing their tax exposures. Sui Fun has a master’s degree in public administration/international tax programme from Harvard University and a bachelor’s degree in accountancy, with honours, from the National University of Singapore.

251TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 251 Singapore

Low Hwee Chua

Low Hwee Chua, Deloitte Singapore, is a tax partner and has more than 20 years of experience in taxation services including two years with the Inland Revenue Authority of Singapore. He is also the regional managing partner for the tax practice in Deloitte Singapore and Deloitte Southeast Asia. Hwee Chua specialises in corporate income tax and international tax, working with clients to confirm their businesses’ tax Deloitte Singapore affairs are managed efficiently and cost effectively. Hwee Chua has extensive experience in the areas of tax compliance and tax Deloitte & Touche LLP 6 Shenton Way, OUE Downtown 2 consultancy work for local and multinational enterprises. He has #33-00 also been extensively involved in providing tax advice on a wide Singapore 068809 variety of corporate tax consulting projects including restructur- Singapore ing, mergers and acquisitions, tax due diligence, and structuring Tel: +65 6216 3290 of inbound and outbound investments. Hwee Chua has also Email: [email protected] assisted various multinational enterprises to understand what tax Website: www2.deloitte.com/sg incentives and grants are available and the qualification criteria. Hwee Chua is an accredited tax adviser (income tax) with the Singapore Institute of Accredited Tax Professionals (SIATP), an accreditation body for tax professionals in Singapore and is also a board member of the SIATP.

TAX252 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 252 Singapore

Nicole Fung

Nicole Fung is a tax partner and has led the transfer pricing practice in PwC Singapore for 12 years. She has over 25 years of experience advising on international tax and transfer pricing. In addition, she has been the regional relationship partner for European multinationals, responsible for all their tax matters in the Asia-Pacific region and working closely with the PwC network to ensure alignment and consistency in any advice provided. PwC Singapore She has led major transfer pricing strategy and dispute resolution projects for multinational enterprises and negotiations 8 Cross Street #17-00 PwC Building with government authorities both in Singapore as well as other Singapore 048424 countries in the region. In this respect, Nicole has been involved Singapore in cross-border transfer pricing resolution cases since 2003 and Tel: +65 6236 3618 has been involved in the bilateral APAs between Singapore and Email: [email protected] Japan, China, Taiwan, Australia, UK, South Korea, Denmark, Website: Switzer land and France, many of which are first bilateral agree- www.pwc.com/taxcontroversy ments between the countries. Nicole has worked with MNEs in structuring, implementing transfer pricing and supply chain transformation involving the restructuring of their customer service and other operations in the most tax efficient manner. This includes discussions with government authorities on appropriate incentives in Singapore and other region. Nicole is a frequent speaker on transfer pricing related topics and has spoken at several workshops and seminars for clients across various levels and tax authorities in Singapore and Vietnam. Nicole holds bachelor degrees in law economics. She is also admitted to the Bar in both Australia and Malaysia.

253TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 253 Singapore

Daniel Ho

Daniel Ho, Deloitte Singapore, is a partner with more than 17 years of tax experience in serving local and listed companies in Singapore, as well as multinational enterprises in industries such as real estate, fund management, technology, consumer products, shipping, and energy and resources. He has extensive experience in Singapore and international tax consultancy and planning in the areas of corporate restruc- Deloitte Singapore turing, supply-chain planning, permanent establishment issues, and dispute resolution. Daniel has represented clients in various 6 Shenton Way OUE Downtown 2, #33-00 sectors such as real estate, engineering, and shipping sectors in Singapore 068809 tax controversy discussions with the Inland Revenue Authority Singapore of Singapore (IRAS). He is also involved in numerous mergers Tel: +65 6216 3189 and acquisitions, tax structuring and due diligence assignments Fax: +65 6538 6166 for corporates and private equity funds. He is well versed in Email: [email protected] Singapore’s tax incentive regimes including headquarter, trad- Website: www2.deloitte.com/sg ing, fund management and shipping incentives and has assisted clients in the application for such incentives. Daniel has written an article on R&D tax incentives in Singapore, which was published in the 2015 International Fiscal Association (IFA) cahiers. Daniel was previously a facilitator at the Singapore Tax Academy. He is a faculty member of the Deloitte International Corporate Tax School and a former part-time lecturer for the subject ‘principles of taxation’ at the Nanyang Techno - logical University. Daniel graduated from Nanyang Technological University with a bachelor’s degree, with honours, in accountancy and has completed the CFA programme. He is a non-practising chartered accountant and an accredited tax adviser (income tax) with the Singapore Institute of Accredited Tax Professionals (SIATP). Daniel is also a member of the Tax Academy’s cur- riculum and examination development (CED) committee and the Singapore Shipping Associa tion tax sub-committee.

TAX254 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 254 Singapore

Lee Tiong Heng

Lee Tiong Heng, Deloitte Singapore, has more than 19 years of tax advisory and compliance experience serving local, multinational and listed companies, as well as private equity firms including four years with the Inland Revenue Authority of Singapore (IRAS). He has extensive experience in tax consultancy and planning services including tax M&A work, corporate restructuring, Deloitte Singapore cross-border transactions, tax ruling requests, taxation negotiation with the IRAS and Singapore tax incentives and grants 6 Shenton Way #33-00 OUE Downtown 2 applications from the Singapore government authorities. Singapore 068809 Tiong Heng leads the RDGI (development, R&D and gov- Singapore ernment incentives) service line of Deloitte Singapore and Tel: +65 6216 3262 Southeast Asia. He is also Deloitte Singapore’s leader for tech- Email: [email protected] nology, media and telecommunications (TMT), manufacturing, Website: www2.deloitte.com/sg and the middle market/growth enterprise leader for tax. Tiong Heng has served clients in various industries including aviation and transportation, business services, consumer business, energy and resources, manufacturing, real estate and TMT. He is a fellow member of the Institute of Chartered Accountants of Singapore and he is also an accredited tax adviser with the Singapore Institute of Accredited Tax Professionals.

255TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 255 Singapore

See Jee Chang

See Jee Chang, Deloitte Singapore, is a partner with more than 18 years of experience in taxation. Before joining Deloitte, Jee Chang worked for the Inland Revenue Authority of Singapore (IRAS) for more than 10 years. In his role as tax director of the tax policy and international tax division, he served as Singapore’s Competent Authority, responsible for the negotiation of advance pricing agreements Deloitte Singapore (APAs) and settlement of transfer pricing disputes, and conducted tax treaty negotiations. He was significantly involved in 6 Shelton Way #33-00 OUE Downtown 2 developing the Singapore transfer pricing guidelines issued in Singapore, 068809 2006, and served as the key technical IRAS resource with regard Singapore to transfer pricing matters. He was also responsible for issuing Tel: +65 6216 3181 tax rulings and IRAS circulars, supporting tax policy formula- Email: [email protected] tion and drafting new tax legislation, as well as collaborating Website: www2.deloitte.com/sg with various Sin ga pore government economic agencies on tax incentive design and implementation. Jee Chang advises and serves major multinational clients, many of whom have Singapore-based regional head- quarters. He has substantial experience advising his clients on international and Asia Pacific tax and transfer pricing planning, in and outbound investment, structuring, as well as supply chain and business model optimisation. He has also successfully helped his clients resolve complex tax and transfer pricing issues with the IRAS, and obtained favourable tax incentives from the Singapore government, as well as strategic tax rulings and APAs. Jee Chang earned a bachelor of accountancy degree from the Nanyang Technological University and a master of business administration (MBA) degree from INSEAD business school. He is a regular speaker at seminars and he lectures at the Singapore Tax Academy and the IRAS internal specialist training programmes. Jee Chang is a CPA with the Institute of Certified Public Accountants of Singapore, and an accredited tax adviser with the Singapore Institute of Accredited Tax Practitioners.

TAX256 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 256 Singapore

Michael Velten

Michael Velten, Deloitte Singapore, is a financial services tax partner and a financial services tax leader for Deloitte in Asia Pacific. Michael joined Deloitte Singapore in 2013 as the Southeast Asia financial services tax leader. He has over 30 years of tax experience, 25 years of which have been spent working in Asia, based in Kuala Lumpur, Hong Kong and Singapore. Deloitte Singapore Michael advises on all areas of Singapore financial services tax including indirect tax, information reporting and transfer pric- 6 Shenton Way OUE Downtown 2, #33-00, ing, and coordinates the delivery of Asia regional tax services for Singapore 068809 clients. Michael regularly assists with tax audits and disputes, Singapore both in Singapore and elsewhere in the region. He has conduct- Tel: +65 6531 5039 ed tax appeals in Hong Kong, India, South Korea and Taiwan. Email: [email protected] Prior to joining Deloitte Singapore, Michael was group head Website: www2.deloitte.com/sg of tax at a leading brokerage and investment house, and before that, he headed the Asia ex-Japan tax department of a leading global investment bank. He was also a tax partner in a Big 4 firm in Singapore and a tax partner in the Singapore office of a leading international law firm. Michael commenced his career in tax practice in Melbourne and was a senior associate with a leading Australian law firm, with a focus on tax litigation in the Federal Court of Australia. Michael holds a bachelors degree in commerce, Bachelor of Laws and Master of Taxation degrees from the University of Melbourne. He has a Master of Laws degree from the National University of Singapore and a Master of Business Administration degree from the University of New England. Michael is qualified as both a solicitor and CPA (Australia). He is an accredited tax adviser: income tax and GST (Singapore), a certified tax adviser (Hong Kong) and an associate of the Chartered Tax Institute of Malaysia. Michael has previously held appointments as an adjunct associate professor of law at the National University of Singapore and as a visiting fellow to the University of Melbourne.

257TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 257 Singapore Rick Asquini KPMG Ong Sim Ho Ong Sim Ho Eugene Lim Baker & McKenzie Oi Leng Mak KPMG Ken Loon Ong Drew & Napier Dawn Quek Baker & McKenzie Siew Moon Sim EY Allen Tan Baker & McKenzie Peter Tan Baker & McKenzie

TAX258 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 258 South Africa

Luke Barlow

Luke Barlow, Deloitte South Africa, is a corporate tax partner and the leader of the tax practice in Cape Town. He has 30 years of experience consulting in the field of taxation. Luke has extensive experience advising multinational and national enterprises with particular emphasis on the financial services and energy and resources sectors.

In addition to his involvement with tax dispute resolution Deloitte South Africa matters he has been involved in a number of acquisitions and restructures where he has advised on the efficient structuring of 27 Somerset Road Green Point the transactions. Luke also has extensive practical experience in Cape Town, ZA 7708 advising on the taxation aspects of private equity investments South Africa and management buyouts (MBOs) and leveraged buyouts Tel: +27 214275480 (LBOs). He has been involved in due diligence reviews of, Email: [email protected] among others, large companies in the hospitality, retail, energy Website: www.deloitte.com and resources and life insurance industries. Luke has advised on, inter alia, a number of structured finance transactions, hybrid capital structures and securitised debt issues. Luke studied at the University of Cape Town where he graduated with degrees in taxation, accounting and law. He is a South Africa chartered accountant and is an advocate of the High Court.

259TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 259 South Africa

Bernard du Plessis

Bernard du Plessis is an executive at ENSafrica and joint head of the firm’s tax department. He is a chartered accountant with 20 years of experience in international tax and tax controversy. Prior to joining ENS - africa, Bernard was a senior partner and head of international tax in Johannesburg for an international accounting firm. He also serves as a non-executive director on a number of interna- ENSafrica tional and local boards of companies. Bernard combines his commercial and leadership experience 150 West Street Sandton with legal, financial advisory and tax controversy expertise to assist Johannesburg multinational enterprises in devising sustainable tax strategies. 2196 Bernard specialises in advising multinational enterprises on South Africa planning international transactions and investments, corporate Tel: +27 83 458 2161 structures, investment funds and the digital economy. He is also Email: [email protected] a leading specialist in tax controversy and leads defence teams Website: www.ENSafrica.com on complex international tax and transfer pricing disputes. In ad dition, Bernard advises on transactions, corporate structuring and tax dispute matters in Africa. His extensive experience in planning and defending international transactions and corporate structures places him in an ideal position to provide advice on establishing a sustainable and resilient corporate tax strategy. Further, it is important to note that South Africa is a member of BRICS and a leading member of the African Tax Administration Forum (ATAF). As such, the country plays a central role in driving an increasingly aggressive approach to the taxation of multinationals, especially in Africa. Understanding the changing global dynamics and tax policies, the perspective of developing countries and the local realities of jurisdictions in which multinationals do business is key to managing global tax risk. Tax has been catapulted to centre stage in the global commercial world, and is a key consideration in managing corporate, reputational and commercial risk. It is essential for boards of directors and key executive decision makers to understand the dynamic change in the fiscal world and to incorporate the lessons learnt from the defence of structures into the planning of resilient future transactions and business models. Due to his thorough understanding of these critical issues and his significant experience, Bernard is able to assist clients with all of their international tax and tax controversy needs.

TAX260 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 260 South Africa

Louise Vosloo

Louise Vosloo, Deloitte South Africa, is a lead director of international tax based in the Woodlands office. She has more than 21 years of experience at Deloitte in taxation. She specialises in assisting a variety of listed companies and their subsidiaries, as well as multinational enterprises with a wide variety of tax matters. She has experience in financing schemes, mergers and acquisitions, restructuring and structuring of inbound and out- Deloitte South Africa bound investments and dispute resolutions. She is the lead tax director for major listed groups, many of Deloitte Place, Building 5 The Woodlands them being JSE Top 100 companies. 20 Woodlands Drive Prior to joining Deloitte South Africa in the tax department, Woodmead, 2052 Louise gained valuable tax experience during the course of her South Africa employment as a tax advocate appearing for the Commissioner Tel: +27 (0) 11 806 5360 for the South African Revenue Service (SARS) against senior Main: +27 (0) 11 806 5000 Mobile: +27 (0) 83 632 1835 counsel. She continues to assist clients with disputes involving Email: [email protected] SARS. Website: www.deloitte.com

261TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 261 South Africa Emil Brincker Cliffe Dekker Hofmeyr Christel Brits EY Paul de Chalain PwC Andre Meyburgh KPMG Muhammad Saloojee KPMG Johan van der Walt KPMG

TAX262 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 262 South Korea

Sang Hoon Baek

Sang Hoon Baek, Deloitte Korea, is a tax partner based in Seoul. He has broad experience in advising international and domestic companies. His US tax experience obtained while working in New York and studying US tax law at Duke Uni - versity, combined with in-depth experience gained from working with multinational enterprises and tax practices at the law office of Kim & Chang, allows him to offer foreign and domes- Deloitte Korea tic clients reliable and business-oriented tax advice. Sang Hoon’s major works in recent years include advising on 4F., One IFC 10, Gukjegeumyung-ro private equity fund investments, structuring of tax-free reorgan- Youngdeungpo-gu, Seoul, 07326 isations, international inbound/outbound tax planning, and Korea financial products. Sang Hoon has made a significant contribu- Tel: +82 2 6676 2407 tion to winning the largest tax dispute in Korea (the potential Fax: +82 2 6674 2500 tax assessment at stake was $1 billion) in 2008. He is a lead tax Email: [email protected] partner for Hyundai/Kia Motors Group. Website: www.deloitte.com

263TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 263 South Korea

Sunyoung Kim

Sunyoung (Sunny) Kim, Deloitte Korea, is a senior tax partner at Deloitte Anjin, leading the global tax practice. Sunyoung, who has close to 20 years of experience at both accounting and law firms, has provided various types of tax consulting services for many multinational enterprises in Korea, as well as US and European multinational enterprises. She specialises in international tax issues, tax efficient restructuring, cross border M&As Deloitte Korea and tax audit defence and appeal, taking an active leading role in the assignments that require long hours, tight deadlines, 4F., One IFC 10, Gukjegeumyung-ro effective teamwork and liaison with client and other professional Youngdeungpo-gu, Seoul, 07326 advisers. She also has extensive experience dealing with complex Korea tax controversy issues from corporate restructuring transactions Tel: 82 2 6676 2471 of multinational enterprises and controversy issues for high-net Fax: 82 2 6674 2510 worth individuals. Email: [email protected] She has served as a committee member at the Ministry of Website: www.deloitte.com Strategy and Finance (MOSF), advising on legislation for partnership taxation, the consolidated tax return system, and tax- free reorganisations since 2005. She is a member of the MOSF national tax ruling committee and tax development committee. She has earned a PhD at Seoul National University School of Law and a LLM in taxation from the NYU School of Law. She is also a licensed CPA.

TAX264 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 264 South Korea

Dr Tae Hyung Kim

Dr Tae-Hyung Kim, Deloitte Korea, is a senior partner and the managing partner in charge of clients and industries programmes. For more than eight years, Tae Hyung has held the national leadership position in the area of transfer pricing at Deloitte Korea. For almost 20 years, he has advised multinational enterprises in various industries on their global transfer pricing and value chain management strategies. In so doing, he Deloitte Korea has handled complex transfer pricing disputes and negotiations with both Korean and foreign tax authorities. 9F, One IFC Bldg, 23 Yoi-dong Youngdeungpo-gu Tae Hyung has contributed articles to professional journals Seoul 150-876 such as International Tax Review, IBFD International Transfer Korea Pricing Journal, Bloomberg BNA International Transfer Pricing Tel: +82 2 6676 2410 Forum, Bloomberg BNA Tax Management Transfer Pricing Re - Email: port, and Euromoney’s Transfer Pricing Review. His econo mics [email protected] publications also appear in the Canadian Journal of Econo mics Website: www.deloitte.com and Review of International Economics. He holds a PhD in economics from the University of Wash - ing ton and is also a graduate of the advanced management programme of Harvard Business School. He graduated from Korea University with a BA in economics.

265TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 265 South Korea

Jee Won Kwon

Jee Won Kwon, Deloitte Korea, is a tax partner at the Seoul office. He has almost 18 years’ experience providing tax consulting services to local and foreign multinational companies in the telecommunications, energy and manufacturing industries. Jee Won has extensive experience assisting with the introduction of legislation concerning new tax incentive programs, for example, the new tax incentives applicable to photovoltaic Deloitte Korea industries, 2012 EXPO events, among others. Jee Won also has extensive experience dealing with complex tax controversy 4F, One IFC Bldg, 10 Gukjegeumyung-ro, issues arising from corporate restructuring transactions (for Youngdeungpo-gu example, spin-offs and mergers) executed by domestic compa- Seoul 150-876 nies. He has recently assisted with resolving significant tax con- Korea troversy issues challenged by the Korean tax authorities in con- Tel: +82 2 6676 2416 junction with a qualified vertical spin-off transaction and a Fax: +82 2 6674 2510 Email: [email protected] merger. Website: www.deloitte.com Jee Won received his undergraduate degree in business administration from Seoul National University in 1995, and he also studied business at the Seoul National University graduate programme for two years. He has recently served as a member of the national tax research committee of the Korean Institute of Certified Public Accountants.

TAX266 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 266 South Korea

Nam Hyuk Park

Nam Hyuk Park, Deloitte Korea, has a combined 20-plus years of tax related experience in public offices including the National Tax Service, National Tax Tribunal, and the Tax Systems Office in the Ministry of Strategy and Finance. His specialised experience includes working in tax appeals with the Seoul High Court of Justice and National Tax Tribunal.

He has advised a number of clients across multiple industries Deloitte Korea over the years. He is a graduate of the Sungkyunkwan University and Uni - 4F, One IFC Bldg, 23, Yoido-dong, Youngdeungpo-gu ver sity of Colorado at Denver, and passed the civil administra- Seoul, Seoul 150-876 tion exam ination (29th) in 1985. Korea

Tel: +82 2 6676 2450 Email: [email protected] Website: www.deloitte.com

267TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 267 South Korea

Jeong Soo Tak

Jeong Soo Tak, Deloitte Korea, is a tax partner who is an expert in M&A transaction services and international tax issues. He has rendered consulting services to various multinational enterprises and domestic companies. His experience includes tax consultations on foreign investment (including investments in real estate), M&A, cross-border transactions, tax compliance, tax audit support, due diligence, tax exemption applications, and all Deloitte Korea other Korean tax matters affecting international companies from establishment to exit. He also completed a one-year inter- 5F, One IFC 10, Gukjegeummyung-ro national tax assignment with Arthur Andersen in New York Youngdeunpo-gu when he was working with the law firm. Seoul, 07326 As a member of the global special acquisition service group, Korea Jeong Soo has been involved in many of the private equity Tel: +82 2 6676 2424 investments made by foreign multinationals, including the pur- Fax: +82 2 6674 2530 Email: [email protected] chase of Haitai Confectionary by the JPMP Consortium, Website: www.deloitte.com Himart by Affinity Equity Partners, Mando Climate Control by the UBS Consortium, Ssangyong by Morgan Stanley, OB Beer by KKR and Affinity Equity Partners. He also has extensive experience of successful resolutions for tax controversies in conjunction with investment restructuring made by multinational enterprises and showed significant achieve ments in the area of tax controversies involving capital gains tax and beneficial ownership issues for the private equity firms’ investment in Korea during the last decade. Jeong Soo graduated with a degree in business administration from Korea University. He is a member of the Korean Institute of Certified Public Accountants and passed the AICPA examination in the State of Maine.

TAX268 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 268 South Korea Henry An PwC Jeong Wook Choi KPMG Dong Chul Kim EY Min Yong Kwon EY Michael Quigley Kim & Chang

269TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 269 Spain

José Manuel de Bunes

José Manuel de Bunes, Deloitte Spain, joined in 2014, as a partner in the VAT, duty and indirect tax sector, enhancing at the same time the company’s advisory services in the Valencia community. A graduate in law from the Complutense University of Madrid, José Manuel is a state tax inspector.

He formerly developed his career at the tax government Deloitte Spain between 1984 and 2008, where he held several important positions such as the deputy director of VAT (2000-04), becoming Torre Picasso, Plaza Ruiz Picasso 1 28020, Madrid the director general for taxation (2004-08). He subsequently Spain entered Arco Abogados y Asesores Tributarios law firm as a tax partner, where he developed a successful career in tax advisory. Tel: +34 915368037 Fax: +34 914381004 He has broad teaching experience in centres like the Public Email: [email protected] Finance Minister School (Escuela de la Hacienda Pública), Website: www.deloitte.com University Studies Centre (Centro de Estudios Universitarios), and two postgraduate centres affiliated with the University of Valencia (Fundación Universidad – Empresa de la Universidad de Valencia and Estema). He has also written numerous books concerning tax law.

TAX270 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 270 Spain

Juan I (Willy) De Molina

Juan Ignacio De Molina (also named, Willy), Deloitte Spain, joined in 2009 as transfer pricing partner in the international tax group. He has over 18 years of experience working with large multinationals in the transfer pricing and international tax fields. From 1997 to 2009, he worked at another Big 4 firm in their Barcelona and New York offices. As leader of the transfer pricing practice, Willy manages a team of 60 professionals in five Deloitte Spain offices (Barcelona, Madrid, Sevilla, Bilbao, and Vigo). He is specialised in tax efficient supply chain management Av. Diagonal 654, 08034 Barcelona structures, global transfer pricing projects, valuation of intangi- España bles, business restructuring, financing structures, R&D and IT licensing. He also specialises in advisory services in the context Tel: +34 932304804 Mobile: +34 608624064 of tax audits, advance pricing agreements (APAs), and mutual Email: [email protected] agreement procedures (MAPs). Willy has experience, amongst Website: others, in the following fields for transfer pricing projects: bank- www.deloitteabogados.es ing, insurance, pharmaceutical industry, real estate, chemical industry, auto industry, software, energy (including renewable), manufacturing and consumer products. His practice was listed by International Tax Review as the best transfer pricing practice in Spain for 2009, 2010, 2011, and 2016, and has been included in ‘Best Lawyers’ Spain in 2014. Willy studied economics at the University of Barcelona. He has an MBA from the Pompeu Fabra University, a postgraduate course in business valuation from NYU (New York) and a management development programme from IESE.

271TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 271 Spain

Ricardo Gómez-Acebo

Ricardo Gómez-Acebo, Deloitte Spain, has been a partner since 2005. He is a lawyer and economist (Spanish universities) and has an MPA from Harvard University. Previously he was with the Ministry of Economy and Finance, where he held the position of finance inspector. Ricardo is in charge of the tax professional committee and advises his clients, mainly in the corporate and international tax- Deloitte Spain ation areas, as well as on litigation and procedures before the tax administration. His main clients are large companies in the ener- Plaza Pablo Ruiz Picasso 1 – Torre Picasso gy, infrastructure, real estate and services industries. Madrid 28020 Ricardo is a member of the: Tax Commission of the Spanish Spain Confederation of Business Organisation; Board of the Impuestos Tel: +34 914432000 y Competitividad foundation, promoted by the eight largest Email: [email protected] Spanish tax firms; Madrid Economists Association and Spanish Website: www.deloitte.com Official Auditors Register (ROAC). He is very active in terms of publications and teaching. In this sense, he is co-director of the four editions of the book ‘Juris prudencia Tributaria Básica’. Additionally, he is a lecturer in the master’s programme in taxation at ICADE and, formerly, at CEU and the Institute for Fiscal Studies. He is also a regular speaker at seminars organised by different institutions including: the European Commission; the World Bank; the Inter- American Bank for Develop ment; the Institute for Fiscal Studies; and APD or Expansion.

TAX272 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 272 Spain

Juan Manuel Herrero de Egaña

Juan Manuel Herrero de Egaña, Deloitte Spain, joined the tax and legal department as a partner in 2015. He specialises in tax and judicial review proceedings. Before joining the firm, he held various positions as a government lawyer with the law courts and the tax authorities. He was head of the state legal service at the Superior Court of

Navarra (1988), Catalonia (1992) and at the Court of Auditors Deloitte Spain (1996). Since 2002, he has worked as a government lawyer for the tax authorities, holding the positions of chief government Torre Picasso – Plaza Pablo Ruiz Picasso 1 lawyer at the Madrid Tax Office (2002), chief government 28020 Madrid lawyer at the Central Delegation of Large Taxpayers (2006), Spain and director of the State Tax Administration Agency (2010– Tel: +34 915820900 15). Fax: +34 914381004 Juan Manuel has written various scientific publications on Email: [email protected] administrative law and tax matters. He has also been an associate Website: www.deloitte.com professor at Autonomous University of Barcelona and Real Centro Universitario María Cristina. He has been a teacher on the IE Business School’s master’s degree course on tax counselling. Juan Manuel holds a law degree from Universidad Comp - lutense de Madrid (1986) and is a non-resident member of the Spanish Royal Academy of Jurisprudence and Legislation.

273TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 273 Spain

Ramón López de Haro

Ramón López de Haro, Deloitte Spain, is a transfer pricing partner, leading the practice in the Madrid office. Ramón has over 20 years of experience working with multinational enterprises on complex international tax, transfer pricing, and supply chain management processes. He has coordinated and directed large international and transfer pricing projects in large multinationals belonging to different industries, including telecom, Deloitte Spain energy and resources and hospitality and leisure. Ramón is specialised in transfer pricing controversy, coordi- Plaza de Pablo Ruiz Picasso 1 Torre Picasso nating professionals with a tax and a financial background work- Madrid 28020 ing together in the defence of complex transfer pricing matters Spain and business restructurings vis-à-vis the tax authorities and judi- Tel: +34 606413842 cial courts. He has also great experience in the negotiation of +34 915820900 bilateral and multilateral APAs and the resolution of MAPs. He Email: [email protected] is fluent in Spanish, French, English, and German. Website: www.deloitte.com During the past two consecutive years, Ramon has been awarded with the prestigious prize of ‘Best Lawyers’ in Spain on the category of tax and transfer pricing. He is a frequent speaker in expert forums, including the Spanish Association of Tax Advisers (AEDAF), the Brands of Spain Association (AEMR) and the Association of Business Organisations (CEOE). In the international field, he participated in the first discussions of the EU joint transfer pricing forum and has lectured, among others, at the International Fiscal Association and the American Bar Association.

TAX274 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 274 Spain

Alejandra Puig

Alejandra Puig, Deloitte Spain, is a lawyer and member of the Madrid Bar Association. She specialises in representing clients before the Spanish tax authorities and in coordinating complex tax audits for multinational corporations. Alejandra also has significant experience in handling negotiation for complex tax disputes.

Alejandra regularly represents clients at all stages of the dis- Deloitte Spain pute process, including litigation before the Spanish Supreme Court and supporting and negotiating settlements. Plaza Pablo Ruiz Picasso, 1 Madrid 28020 She helps clients to efficiently resolve their tax dispute, assist- Spain ing to negotiate favourable settlements with the tax authorities or, when necessary, by bringing appeals to the courts. Tel: +34 915820900 ext. 1662 Email: [email protected] For more than 20 years, Alejandra has represented clients in Website: www.deloitte.com a variety of industries, including financial services, manufacturing, pharmaceuticals, consumer products, media, and retail. Alejandra also has significant experience in Spanish penalty procedures and has both spoken and written extensively with respect to numerous Spanish procedural issues. Alejandra has a master’s in European law from Granada Uni - versity and she is a professor in several Spanish master’s programmes for new tax lawyers.

275TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 275 Spain

Luis Enrique Rodriguez Otero

Luis Enrique, Deloitte Spain, has been a partner since 2012. He coordinates the tax controversy and litigation specialised area for the northwest region of Spain. As a lawyer and a member of the Vigo Bar Association for more than 15 years, Luis Enrique’s professional career has included his participation in and coordination of tax audits, tax litigation and judicial proceedings, tax due diligence, tax plan- Deloitte Spain ning acquisitions and advising on family businesses’ tax projects. His clients operate in a wide range of industries and sectors, Avenida Garcia Barbon, 106 Vigo, Galicia 36201 including automotive, fishery, construction, textiles, finance and Spain media. Luis Enrique holds a law degree from the Universidad de Tel: +34 914432000 Email: Navarra and a master’s degree in taxation from the Instituto de [email protected] Empresa. Website: www.deloitte.com He has published several articles and has co-written books on tax controversy and litigation. Luis Enrique is a professor of taxation and tax procedure at IFFE Business School.

TAX276 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 276 Spain

Enrique Seoane Smith

Enrique Seoane, Deloitte Spain, has been a partner in the tax department since 2014. He has extensive professional experience developed in Agencia Estatal de Administración Tributaria (state tax administration agency), where he held the position of deputy chief inspector in Unidad Provincial de Inspección de Barcelona and

Unidad Regional de Recaudación Ejecutiva de Cataluña. Deloitte Spain Furthermore, he has carried out tasks as an inspector assigned to the National Office of Inspection. Avenida Diagonal, 654 Barcelona, Cataluña 08034 Enrique has occupied several management positions in Spain Agencia Estatal de Administración Tributaria, such as AEAT admin istrator in Terrassa and Sabadell (Barcelona) between Tel: +34 932543934 Email: [email protected] 2001 and 2006, chief of Unidad Regional de Gestión de Website: www.deloitte.com Grandes Empresas (regional unit of big companies); and inspector assigned to Dependencia Regional de Inspección de Cataluña (regional inspection unit of Cataluña), between 2006 and 2014. Enrique is a frequent contributor for courses, lectures, masters and seminars organised by several public and private entities, such as Colegio de Economistas de Cataluña, Colegio de Abogados in Barcelona and Sabadell, Official Chambers of Commerce of Sabadell and Terrassa, Asociación Profesional de Expertos Contables y Tributarios de España, EADA, ESADE and Escuela de Hacienda Pública del Ministerio de Hacienda, among others.

277TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 277 Spain Pedro Aguarón Baker & McKenzie María Antonia Azpeitia Baker & McKenzie Ernesto Benito PwC Luis Briones Baker & McKenzie Javier Gonzalez Carcedo PwC Julio César Garcia KPMG Abelardo Delgado Pacheco Garrigues Santiago Díez Marimon Abogados Bruno Dominguez Baker & McKenzie Rafael Fuster Uría Menéndez Javier Garcia-Pita Linklaters Angel Garcia Ruiz Garrigues Jose Maria Garcia-Valdecasas Alloza Balaguer Morera & Garcia Del Rio Eduardo Gardeta Garrigues Agnès Granés Cuatrecasas José Ignacio Guerra Garcia Garrigues Alberto Heras Ramón y Cajal Maximino Linares EY Jesús López Tello Uría Menéndez Miguel Lorán Osborne Clarke

TAX278 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 278 Spain Antonio Puentes PwC Esteban Raventós Baker & McKenzie Carlos Reviriego Gomez PwC Ana Royuela Baker & McKenzie Manuel Saez Casals Abogados Raúl Salas Baker & McKenzie Manuel Santa-María Garrigues Montserrat Trape KPMG José Vicente Iglesias Garrigues Esther Zamarriego Santiago Garrigues Adolfo Zunzunegui EY

279TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 279 Sweden

Thomas Andersson

Thomas Andersson, Deloitte Sweden, is a partner and member of the corporate tax team. Thomas has more than 24 years of professional experience in tax, both as a tax adviser and as a tax inspector. Before joining Deloitte Sweden in 2000, he worked with EY and the Swedish Tax Agency. Thomas’ practice mainly involves tax engagements for larger groups of companies. He works with large global clients, both Deloitte Sweden outbound and inbound. His major projects have included extensive local and international restructuring services and tax- Rehnsgatan 11 Stockholm, 113 79 driven transactions, mergers and services. Sweden Thomas was listed in Euromoney’s guide to the world’s leading tax advisers in 2008, 2010 and 2012. In August 2012, Tel: +46 75 246 21 11 / +46 733 97 21 11 Thomas was named by International Tax Review as one of the Email: [email protected] world’s top tax controversy leaders. Website: www.deloitte.se Thomas holds a master’s degree in business administration and accounting. He is a member of the advisory board to the Tax Academy (The Faculty Course Foundation at the Stock - holm University) and of the editorial committee of The Swedish Tax Magazine (Svensk Skattetidning). He is a frequent lecturer and panel member at seminars and courses held at the Stockholm University.

TAX280 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 280 Sweden

Myléne Beiming

Myléne Beiming is a partner at PwC in Stockholm, Sweden. She is a lawyer with more than 25 years of professional experience working with corporate income tax matters, assisting multinationals and middle market corporate clients on structuring, M&A and general domestic and international tax planning. Myléne is highly experienced with working with major

Swedish multinationals and has wide experience in assisting PwC Sweden clients in tax disputes and litigations. She has been previously named in International Tax Review’s Tax Controversy Leaders SE-113 97 Stockholm Sweden guide. Before joining PwC, Myléne worked at the Administrative Tel: +46 10 21 33 165 Court of Appeals as a judge. She obtained a Master of Laws Email: [email protected] degree from the University of Stockholm in 1991. Website: www.pwc.com/taxcontroversy

281TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 281 Sweden

Ulrika Bengtsson

Ulrika Bengtsson, Deloitte Sweden, leads the tax controversy team and has 26 years of experience in controversy services. She joined Deloitte in 2012. Before joining Deloitte, Ulrika was an expert in tax penalties and tax controversy proceedings at the legal department of the Swedish tax agency.

Ulrika has wide-ranging experience in tax controversy mat- Deloitte Sweden ters. Primarily, she assists clients with tax litigation matters in court. She also assists clients with tax disputes and tax audits. Rehnsgatan 11 113 79 Stockholm Ulrika has a broad background and has dealt mainly with cor- Sweden porate tax matters, but also with VAT matters involving tax controversy. Mobile: +46 700 80 22 65 Direct: +46 75 246 22 65 During her studies, Ulrika worked as a legal trainee in Email: [email protected] London. After receiving her LLM from the University of Website: www.deloitte.se Uppsala she started her career at the District Court of Linköping, after which she worked with a major Swedish law firm. During her years at the Swedish tax agency, she worked mainly as an expert, a role which included litigation, developing trainings, giving internal and external presentations, delivering tutorials and providing legal advice to the tax agency. Ulrika is a member of the board of the Institutet för Skatter & Rättssäkerhet (the Institute of Taxes & Legal Certainty, which is a non-profit organisation aiming to promote better legal certainty in tax for individuals and companies). Ulrika is also a frequent lecturer and panel member at seminars and conferences.

TAX282 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 282 Sweden

Mac Berlin

Mac Berlin is the managing partner of Skeppsbron Skatt, leading independent firm of tax advisers in Sweden. Mac has wide experience advising clients across a broad range of issues and he brings a long experience in Swedish and international corporate taxation, predominantly working with M&A and real estate related matters, as well as with tax disputes and tax audits. Skeppsbron Skatt – Taxand Mac has previously worked in a Big 4 firm. He has a master’s degree in law. Skeppsbron 20 111 30 Stockholm Sweden

Tel: +46 73 640 91 55 Email: [email protected] Website: skeppsbronskatt.se

283TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 283 Sweden

Lars Franck

Lars Franck, Deloitte Sweden, is a tax partner and leads the corporate tax practice. With more than 20 years of Swedish and international tax experience, Lars has a broad depth of experience on complex tax issues relating to cross-border transactions, cash repatriation, financial and international tax planning. He specialises in planning, implementing and evaluating cross-border mergers and acquisitions and intra-group restructurings. Deloitte Sweden Lars earned his LLM from the University of Gothenburg in 1995, is a certified tax adviser by FAR, the institute for the Rehnsgatan 11 SE-113 79 Stockholm accountancy profession in Sweden, and is a member of the Sweden International Fiscal Association. Tel: +46 75 246 21 26 +46 75 246 24 01 Email: [email protected] Website: www.deloitte.se

TAX284 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 284 Sweden

Magnus Larsén

Magnus Larsén is a corporate tax partner at Skeppsbron Skatt. He is a lawyer and has 20 years of experience working in the field of Swedish and international taxation. Magnus brings a long experience in corporate and international tax advisory, with deep expertise in international structured financial transactions and mergers and acquisitions

(M&A). Skeppsbron Skatt – Taxand He deals with companies in most sectors, specialising particularly in the banking, large corporate and private equity indus- Skeppsbron 20 111 30 Stockholm tries. Sweden Magnus has, over the years, been appointed to lead complex major disputes for large companies. Tel: +46 73 640 91 52 Email: magnus.larsen@ Before joining Skeppsbron Skatt, Magnus headed part of skeppsbronskatt.se Morgan Stanley’s tax structured finance business. His back- Website: skeppsbronskatt.se ground also includes working in tax court and at a Magic Circle law firm in London. Magnus is also engaged as a speaker and panel member at tax seminars and conferences, besides being a member of Taxand’s steering group for global M&A.

285TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 285 Sweden

Magnus Larsson

Magnus Larsson, Deloitte Sweden, is the lead partner and leader of the compliance and reporting services team, based in the Stockholm office. Magnus has more than 20 years of experience in tax services, having joined Deloitte in 1989. Magnus has wide-ranging experience serving multinational clients and their subsidiaries in Sweden and abroad. He assists clients with regard to mergers, acquisitions, restructuring and Deloitte Sweden tax due diligence. Magnus’ experience covers a wide range of sectors and industries. He is now focused primarily on matters Rehnsgatan 11 Stockholm, 113 79 related to domestic and international corporate tax law as well Sweden as general tax consultation. His expertise includes high-level tax consultancy for clients doing business in the consumer, energy Tel: +46 75 246 21 09 / +46 733 97 73 17 and resources, manufacturing, real estate and technology, media Email: [email protected] and telecommunications (TMT) industries. Website: www.deloitte.se Magnus’s role as a judge at the Administrative Court of Appeals also added to his extensive experience in tax litigation. Recent major projects include: extensive specialisation in inbound investments (Sweden and EU countries); extensive local and international restructuring services; and due diligence and tax planning acquisition services. Magnus is a member of the General Committee at FAR, the institute for the accountancy profession in Sweden. He has a master’s degree in law.

TAX286 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 286 Sweden

Mika Myllynen

Mika Myllynen is the co-leader of the PwC tax practice in Stock - holm. He was the Swedish transfer pricing country leader between 2007-2014. He is the lead tax and transfer pricing partner for some of the Swedish tax practice’s largest clients which he serves through a well-established global network. Mika has been with PwC for 13 years and his assignments have included a vast variety of engagements, ranging from com- PwC mon compliance to complex transformation projects, tax controversy and dispute resolution. Torsgatan 21 113 97 Stockholm He has a master’s degree in commercial and tax law from Sweden Jönköping International Business School, Sweden, 1998. Tel: +46 (0)10 2133 876 Mobile: +46 (0)709 293 876 Email: [email protected] Website: www.pwc.com/taxcontroversy

287TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 287 Sweden

Lennart Staberg

Lennart Staberg is a lawyer and has been practising for approximately 20 years as a professional tax adviser. He has extensive experience of Swedish and international corporate taxation. His area of work includes handling tax disputes and resolving tax audits. Lennart’s earlier work history includes positions as assistant judge in civil courts as well as in tax courts, and as a director PwC with the National Board for Advance Tax Rulings. Lennart has on several occasions been named one of (Visiting address: Torsgatan 21) SE-113 97 Stockholm Sweden’s leading tax advisers in the independent survey of tax Sweden advisers undertaken by International Tax Review. He obtained a Master of Laws degree from the University of Tel: +46 10 213 31 69 Email: Uppsala in 1986. [email protected] Website: www.pwc.com/taxcontroversy

TAX288 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 288 Sweden

Pär Magnus Wiséen

Pär Magnus Wiséen is a tax partner and the national leader of the Swedish transfer pricing practice within PwC. Before joining the tax and transfer pricing practice in 2002, Pär Magnus worked within the corporate finance practice as a mergers and acquisitions specialist. Pär Magnus continuously advises some of the largest

Swedish-based multinationals on their global tax planning in PwC Sweden and abroad as well as assisting foreign-based multinationals on various transfer pricing issues in Sweden, including Torsgatan 21 113 97 Stockholm tax planning, documentation, business restructuring, APAs, Sweden MAPs, tax audits and litigations. In the past couple of years Pär Magnus has devoted more Tel +46 8 555 332 95 Fax: +46 70 929 32 95 and more of his time to complex dispute resolution activities Email: such as the negotiations of APAs, tax audits and litigations. His [email protected] Website: area of competence covers complex transfer pricing related dis- www.pwc.com/taxcontroversy putes such as business restructurings, IP transfers and valuation issues as well as financial transactions. Not only does Pär Magnus specialise in tax audits and litigations, but he also works extensively with global documentation and value chain transformation projects. Pär Magnus is a certified tax adviser in Sweden and holds a Master of Laws degree, as well as a master’s degree in business administration and economics. Both degrees were from Uppsala University.

289TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 289 Sweden

Joakim Wittkull

Joakim Wittkull is a partner at Skeppsbron Skatt and the leader of the tax controversy team of Skeppsbron Skatt. He is a lawyer and has more than 20 years of experience working in the field of Swedish and international taxation. Joakim has a wide experience advising clients across a broad range of sectors. As a professional tax adviser he has always focused on assisting clients in tax disputes and tax audits. He is Skeppsbron Skatt – Taxand often engaged in complex major disputes and has represented clients successfully in some of the most substantial tax cases in Skeppsbron 20 111 30 Stockholm Sweden. Sweden For six consecutive years, Joakim has been recognised by International Tax Review as a tax controversy leader. Tel: +46 73 640 91 53 Email: joakim.wittkull@ Joakim has worked as an associate judge in Swedish tax skeppsbronskatt.se courts. He has a master’s degree in law. He is often engaged as Website: www.skeppsbronskatt.se/ a speaker and panel member at tax seminars and conferences. en/business-areas/tax-litigation

TAX290 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 290 Sweden Hans Eklund KPMG Per Holstad Skeppsbron Skatt - Taxand Erik Hultman EY Magnus Johnsson PwC Katarina Kuuskoski Chouette Bo Lindqvist Baker & McKenzie Peter Nordquist Peter Nordquist Advokatbyrå

291TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 291 Switzerland

Peter Brülisauer

Peter Brülisauer, Deloitte Switzerland, has extensive experience in providing tax advisory services to multinational enterprises. His tax experience comprises corporate restructuring, acquisition, finance restructuring, IP and R&D planning, international cross-border tax planning, tax effective supply chain management, as well as function and risk allocation within multinational groups. In addition, he advises on permanent establishment Deloitte Switzerland planning and profit attribution between permanent establishments. General-Guisan-Quai 38 8022 Zürich Peter is a lecturer for national and international taxation of Switzerland the University of St Gallen and University of Zurich and a frequent speaker at tax conferences. He writes commentaries on Tel: +41 58 279 7290 Fax: +41 58 279 6600 national and international corporate taxation, particularly on Email: [email protected] determination and profit allocation of corporations and perma- Website: www.deloitte.com nent establishments. Peter has strong and extensive contact with the federal tax authorities, the Cantonal tax authorities and the State Secretar - iat for International Financial Matters (SIF). He is member of the working group for Corporate Tax Reform III and of the SIF BEPS group. Peter has a PhD in law from the University of St Gallen and is a Swiss certified tax expert.

TAX292 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 292 Switzerland

Sarah Dahinden

Sarah Dahinden is a senior manager at PwC in Switzerland’s tax services practice. As a lawyer, she regularly and successfully assists clients in tax litigation cases. After passing the law and the attorney-at-law degree, Sarah wrote her thesis in international tax law, concerning tax shelter- ing of foreign companies. Subsequently, she passed the exam for certified tax experts. PwC Before joining PwC in 2007, Sarah worked at a district court, at the University of Zurich (dealing with tax law), at two Birchstrasse 160 CH – 8050 Zürich of the bigger law firms in Zurich and in the legal department of Switzerland the tax authority of the canton of Zurich. Sarah renders services in different tax fields, usually with a Tel: +41 58 792 44 25 Email: clear focus on legal procedures and tax litigation in the corpo- [email protected] rate tax field. Sarah is a member of the International Fiscal Website: Association (IFA). She is fluent in English. www.pwc.com/taxcontroversy

293TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 293 Switzerland

Jean-Blaise Eckert

Jean-Blaise Eckert is a partner at Lenz & Staehelin and co-head of the tax group. His practice areas include tax, private clients, contract law and commercial. He speaks French, English and German. Jean-Blaise studied law at the University of Neuchâtel and was admitted to the Bar of Neuchâtel in 1989 and to the Bar of Geneva in 1991. He studied business administration at Berkeley, Haas Business Lenz & Staehelin School, where he acquired an MBA in 1991. He received his diploma as a certified tax expert in 1994 and is a certified spe- Route de Chêne 30 CH-1211 Geneva 17 cialist in inheritance law. Switzerland Jean-Blaise is considered as a leading lawyer in Switzerland. He advises a number of multinational groups of companies, as Tel: +41 58 450 70 00 Fax: +41 58 450 70 01 well as HNWIs. He sits on the board of a number of public and Email: jean- private companies. He has been nominated by Chambers in [email protected] 2015 as a leading individual in tax. Jean-Blaise is a frequent Website: www.lenzstaehelin.com speaker at professional conferences on tax matters. He also teaches in the masters programmes of the University of Lau - sanne. Jean-Blaise is deputy secretary general and member of the executive committee of the International Fiscal Association (IFA).

TAX294 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 294 Switzerland

Niklaus Honauer

Niklaus Honauer is a partner at PwC in Switzerland’s tax services practice. He regularly and successfully assists clients in tax litigation. After completing his law degree and the attorney-at-law, Niklaus joined PwC in 1990 as partner and leader of the Swiss VAT team. In 2000, he became a member of the competence centre for indirect taxes of the Swiss Chamber of Tax Advisers, PwC which he leads as president. Since 2001, he has been a member of the indirect tax leading team within PwC. Birchstrasse 160 CH – 8050 Zürich Niklaus has been a tax and legal consultant for nearly 30 Switzerland years. He consults for both multinational and mid-sized enterprises in all kinds of indirect tax issues. He is one of the leading Tel: +41 58 792 59 42 Email: indirect tax consultants in Switzerland and is well known in the [email protected] industry and the tax administration. Website: With his position as a member of the indirect tax leading www.pwc.com/taxcontroversy board in Europe, he has a direct link to all PwC indirect tax partners all over the world. Niklaus’s mother tongue is Swiss German. He speaks English and French fluently.

295TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 295 Switzerland

Benjamin Koch

Benjamin leads the transfer pricing and value chain transformation practice of PwC Switzerland. Before joining PwC, Benjamin gained diversified international management experience in finance as controller and CFO of companies in the pharmaceutical R&D and pharmaceutical distribution industry, the telecommunications sector, and the construction industry. He also gained international experience PwC as a senior consultant for M&A and equity finance. Benjamin’s experience includes advising multinational enter- Birchstrasse 160 Ch-8060 Zurich prises on the structuring of global manufacturing and distribu- Switzerland tion, development of global core documentation, migration of intangible property, establishing global trademark royalty Tel: +41 58 792 43 34 Email: schemes and the development of service fee concepts. Benjamin [email protected] has successfully implemented various value chain/business Website: model transformation projects including post-merger integra- www.pwc.com/taxcontroversy tion. Benjamin also has substantial experience assisting companies in preventing tax audits and managing international tax controversies through the proactive use of advance pricing agreements (APAs), tax rulings and mutual agreement procedures (MAPs). Benjamin is PwC’s Swiss territory leader for tax controversy and dispute resolution. In his capacity as an experienced transfer pricing partner, he is representing PwC Switzerland in the technical working groups of the Swiss Corporate Tax Reform III. Benjamin holds an MBA from the University of Rochester and is fluent in German and English.

TAX296 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 296 Switzerland

Ferdinando Mercuri

Ferdinando Mercuri, Deloitte Switzerland, is a tax partner and is a certified tax expert. He has broad experience in all taxation matters and has been advising both corporations and individuals for more than 18 years. Ferdinando serves several large listed and non-listed companies in Switzerland, providing them with meaningful advice and support in relocation, mergers and acquisitions, due diligence Deloitte Switzerland and compliance duties. He is in charge of individual clients, particularly in the field of private equity and hedge funds, and is the Avenue de Montchoisi 15 P.O. Box 460 FSI tax leader for the French and Italian speaking parts of 1001 Lausanne Switzerland. Switzerland Ferdinando holds a law degree from the University of Tel: +41 58 279 9242 Lausanne. He teaches tax law in Western Switzerland and is Fax: +41 58 279 9300 responsible for the international tax module for the French part Email: [email protected] of the Swiss Tax Academy. He is also a frequent speaker at sem- Website: www.deloitte.ch inars on tax matters and has held numerous presentations and written several articles covering Swiss outbound investments and cross-border structuring, tax planning, dividend stripping, and financing.

297TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 297 Switzerland

René Schreiber

René Schreiber, Deloitte Switzerland, is a corporate international tax partner and the outbound tax leader. René has advised many leading Swiss multinationals. His pro jects include advising on international structuring and financing matters as well as cross-border reorganisations. He advises clients across manufacturing, energy and resources and biotechnology industries in all aspects of tax controversy mat- Deloitte Switzerland ters including preparation of appeals against tax assessments and assisting with tax audits and complex tax ruling proceedings. General Guisan-Quai 38 8022 Zurich His client portfolio consists of large Swiss-based multinationals Switzerland and well-established entities in the mid-market. René is a Swiss certified tax expert, attorney-at-law and has a Tel: +41 58 279 7216 Email: [email protected] diploma in law (lic-iur) from the University of Bern. Website: www.deloitte.ch He is a member of the study commission and lectures on inter national tax law at the Schweizerisches Institut für Steuer - lehre (SIST) in Zurich for the master of advanced studies in taxation/LLM programme. René is also a frequent speaker at nation al and international tax conferences and has published numerous articles in the field of corporate and international taxation.

TAX298 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 298 Switzerland

Raoul Stocker

Raoul Stocker, Deloitte Switzerland, has broad experience in all taxation matters and has been advising both corporations and individuals for more than 15 years. He focuses on corporate tax planning, cross-border structuring of corporate transactions and businesses, transfer pricing, as well as taxation of financial institutions. He is specifically experienced in international tax litigation such as mutual agreement procedures and advance pricing Deloitte Switzerland agreements. Raoul Stocker is assistant professor for taxation (in particular General Guisan Quai 38 8022 Zurich for corporate taxation) at the University of St Gallen and a fre- Switzerland quent speaker at tax conferences. He publishes articles in numerous national and international tax journals. Tel: +41 58 279 6271 Fax: +41 58 279 6600 From 2003 to 2008, Raoul Stocker was head of transfer pric- Email: [email protected] ing at the Swiss Federal Tax Administration, where he was res - Website: www.deloitte.ch ponsible for MAP and APA negotiations in transfer pricing matters.

299TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 299 Switzerland Denis Berdoz Baker & McKenzie Harun Can Schellenberg Wittmer Marcus Desax Walder Wyss Pierre Gillioz Gillioz Dorsaz & Associés Pierre-Marie Glauser Oberson Abels Hans Koch Baker & McKenzie Xavier Oberson Oberson Abels Per Prod’hom Python Markus Wyss KPMG

TAX300 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 300 Taiwan

Robert T Chen

Robert Chen, Deloitte Taiwan, is a tax partner of the Taipei office. He joined Deloitte & Touche in 1995 and has served both the audit and tax functions. He has extensive experience in providing various domestic tax services including corporate tax consulting, tax controversy, tax preference application, individual tax, family tax planning, and estate and gift tax planning. In addition, Robert is highly experienced in advising multinational Deloitte Taiwan enterprises setting up in Taiwan. His experience spans multiple industries including financial 12th Floor, Hung Tai Financial Plaza No 156 Min Sheng East Road services, manufacturing, and consumer products. He is also Sec. 3, Taipei 10596 experienced in assisting clients to apply for VAT refunds and has Taiwan, ROC had several successful cases in the past few years. Tel: +886 (2) 2545 9988 Robert holds a master’s degree in accounting from the ext. 1211 National Taipei University in Taiwan. He is also a certified pub- Fax: +886 (2) 2545 9966 ext. 1211 lic accountant, certified internal auditor and certified securities Email: [email protected] specialist. Robert is a member of the Taipei City CPA Associa - Website: www.deloitte.com tion and the Taiwan Provincial CPA Association.

301TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 301 Taiwan

Thomas Chen

Thomas Chen, Deloitte Taiwan, is a partner of the tax division. With over 20 years of experience in tax advisory and tax controversy, he has focused on M&A tax planning and deals with cases of tax controversy on goodwill amortisation. His experience spans multiple industries, including financial services, manufacturing, life sciences and health care. He provides main services on tax advisory services in relation to merger Deloitte Taiwan and acquisitions, investment consultation and inbound tax issues consultation, tax compliance, transfer pricing, and tax 14th Floor, Hung Tai Financial Plaza 156 Min Sheng East Road controversy. He is very experienced in helping clients through Sec3, Taipei 10596 each stage of tax controversy, including re-examination applica- Taiwan tion, tax appeal with the Ministry of Finance, filing tax lawsuits Tel: +886 22545 9988 (ext 5467) with related courts, and even filing petitions for the interpreta- Email: tion of the Constitution. [email protected] Thomas holds a bachelors degree in finance from the Website: www.deloitte.com National Sun Yat-sen University in Taiwan and he is a certified public accountant. Thomas is a member of the Taipei City CPA Association, a member of the Taichung City CPA Association, and a member of the Taiwan Provincial CPA Association.

TAX302 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 302 Taiwan

Robin Lin

Robin Lin, Deloitte Taiwan, has been the managing partner since 2006. Robin has represented his clients in administrative litigation, tax controversy, civil and criminal litigation, anti-trust law, forensic accounting, corporate investment and general corporate matters for more than 20 years. He has extensive experience in regulatory compliance and focuses on consultation regarding tax law, the Personal In- Deloitte Taiwan forma tion Protection Act (PIPA), Foreign Account Tax Com - pliance Act (FATCA), trade secret protections and corporate 13th Floor, Hung Tai Financial Plaza 156 Min Sheng East Road Sec3 affairs. Throughout his career, Robin has participated in or spo- Taipei 10596 ken at many seminars and symposia of government agencies and Taiwan private organisations. Robin has been a lecturer on tax contro- Tel: +886 22545 9988; ext 7527 versy issues at the National Taiwan University and National Email: [email protected] Chengchi University. Website: www.deloitte.com Robin participated in contract negotiations for the build- operate-transfer (BOT) project for the Taipei Nangang Exhibit - ion Hall, and was the legal consultant for the private participation in infrastructure management project (PPIMP). He also assists Taiwan financial institutions, including banks and insurance companies, to implement FATCA compliance projects. Robin works with clients operating in the financial, logistics, hotel, travel and real estate industries, regarding compliance with PIPA, establishment of PIPA management systems, and to acquire international certificates. Robin holds a bachelors degree in law from the National Taiwan University. He is a member of the Taipei Bar Association, a member of the Taichung Bar Association, a member of the Taiwan Administrative Association, a member of the Taiwan Insurance Law Association, and a representative of the Arbitration Association of the Republic of China.

303TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 303 Taiwan

Ye-Hsin Lin

Ye-Hsin Lin, Deloitte Taiwan, is a tax partner and the service line leader of domestic tax services. She specialises in tax structuring, tax consultation on transactions, transfer pricing, and tax controversy services. She has more than 25 years of experience in domestic tax and tax risk management, and has worked closely with tax authorities on policy making and dispute resolution.

She has helped clients apply favourable tax treatments and close Deloitte Taiwan tax disputes through formal tax controversy processes or negotiation and settlement. 12th Floor, Hung Tai Financial Plaza No 156 Min Sheng East Road, Ye-Hsin holds a master’s degree in accounting and a BA in Sec. 3, Taipei 10596 public finance from the National Chengchi University in Taiwan Taiwan, ROC and is a board member of Deloitte Taiwan. Ye-Hsin is a member Tel: +886 (2) 2545 9988 ext. 3505 of the Certified Public Accountant of Taiwan, and a deputy Fax: +886 (2) 2545 9966 ext. 3505 leader of the tax regulations committee of the National Fed - Email: [email protected] eration of Certified Public Accountant Associations of the RoC. Website: www.deloitte.com

TAX304 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 304 Taiwan

Glendy Yuan

Glendy Yuan, Deloitte Taiwan, is a tax partner who has more than 20 years of experience in tax advisory and tax controversy. She is one of the leading tax partners for Deloitte Taiwan’s tax controversy services. Her previous tenure at Arthur Andersen Taiwan included roles as a partner and senior manager of TN Soong & Co.

Glendy’s main focus includes tax advisory services in relation Deloitte Taiwan to M&A, investment consultation and consultancy services for inbound tax issues, tax compliance, transfer pricing, and tax 12th Floor, Hung Tai Financial Plaza No 156 Min Sheng East Road controversy. Sec. 3, Taipei 10596 She is very experienced in helping clients through each stage Taiwan, ROC of a tax controversy, including re-examination application, tax Tel: +886 (2) 2545 9988 appeals with the Ministry of Finance, filing tax lawsuits with ext. 3371 related courts, and even filing petitions for the interpretation of Fax: +886 (2) 2545 9966 ext. 3371 the Taiwanese Constitution. Email: Her experience spans multiple industries including financial [email protected] services, manufacturing, consumer products, and private equity Website: www.deloitte.com funds. In addition, Glendy understands the local tax environment and how the Taiwanese tax authorities function. Glendy holds a bachelors degree in business administration from National Chung Hsin University and she is a certified public accountant (CPA) and enrolled patent attorney-in-fact. Glendy is a member of the Taipei City CPA Association and a member of the Taiwan Pro vin - cial CPA Association.

305TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 305 Taiwan Sophie Chou EY Albert Gau KPMG Dennis Lee Baker & McKenzie Josephine Peng Lee & Li Michael Wong Baker & McKenzie

Thailand Chinawat Assavapokee Hunton & Williams Ruth Chaowanagawi EY Wynn Pakdeejit Baker & McKenzie Panya Sittisakonsin Baker & McKenzie Aek Tantisattamo Baker & McKenzie Kitipong Urapeepatanapong Baker & McKenzie Suvarn Valaisathien Dr Suvarn Law Offices Suksawat Watewai Baker & McKenzie

TAX306 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 306 Turkey

Ahmet Cangöz

Ahmet Cangöz, Deloitte Turkey, joined as a tax partner in 2007, having previously worked for the Ministry of Finance as a tax inspector and for a major private Turkish group of companies as a top executive. He has 30 years of experience as a tax professional. Ahmet leads the tax and legal practice and has been rendering corporate tax certification and tax consultancy services mostly to international clients. Deloitte Turkey During his career as a tax adviser, Ahmet specifically focused on taxation matters regarding energy and construction projects Deloitte Values House Maslak No1 involving multinational consortia and joint ventures. Also, as a Sarıyer sworn tax adviser and a reputable collaborator, he has assisted Istanbul 34398 with many sizeable tax disputes before the Tax Settlement Turkey Committee. He has been an expert witness in many local tax Tel: +90 212 366 60 91 court cases and several international disputes as well. Email: [email protected] Ahmet graduated from Ankara University with a BA in eco- Website: www.deloitte.com nomics (1985), and earned an MBA from Southern New Hamp shire University, US (1995). He also holds certificates from Ankara University (1992) and Cornell University (2012). He is certified as a sworn financial adviser (1995) and is registered with the Chamber of Istanbul (2004).

307TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 307 Turkey

Niyazi Çömez

Niyazi Cömez, Deloitte Turkey, is a partner with more than 30 years of experience as a Turkish international and local tax specialist. Before joining Deloitte, Niyazi spent 14 years as an inspector of taxes and head of department at the Turkish tax authority. Since leaving the Turkish tax authority in 1999, he has been an adviser, assisting clients with strategic planning and defence of their tax disputes. He has also appeared in tax courts Deloitte Turkey and tax settlement committees as an expert witness relating to tax matters. Maslak Mah. Eski Buyukdere Cad. No: 1 Niyazi serves a range of multinational clients, with particular Maslakno/1 Sariyer focus on real estate investment, private equity, financial services, Istanbul, 34398 insurance and mergers and acquisitions. As an experienced Turkey trainer, he lectured at various OECD tax training programmes Tel: +90 212 366 60 69 in Ankara, Budapest and Vienna. Niyazi is a member of the tax Email: [email protected] steering committee of the Association of Turkish Industrialists Website: www.deloitte.com and Businessmen (TUSIAD) and working group of the Tax Council, and is a sworn-in tax adviser. Niyazi has an MA in economics from Ankara University and an MBA from Leicester University in the UK. He also holds a certificate from Harvard University’s international tax programme.

TAX308 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 308 Turkey

Gündoğan Durak

Gündoğan Durak, Deloitte Turkey, is a tax director and has more than 15 years of experience as a Turkish international and local tax specialist. He joined Deloitte Turkey in 2013 and focused on tax litigation and controversy practice, as well as the taxation of the financial sector. Prior to joining Deloitte, he was a tax inspector at the Ministry of Finance and conducted tax audits of companies operating in different sectors including Deloitte Turkey finance, manufacturing, infrastructure, construction and textiles. Deloitte Values House Maslak No 1 Sarıyer Gündoğan possesses extensive knowledge of direct and indi- İstanbul 34398 rect tax laws and has expertise in the taxation of financial instru- Turkey ments. He worked on the tax due diligence and international Tel: +90 212 3666256 tax compliance projects. Gündoğan has been rendering tax Fax: +90 212 3666015 return certification and tax consultancy services to national and Email: [email protected] international clients. Website: www.deloitte.com He manages tax disputes for clients during their tax investigations and advises them on how to secure the most favourable outcome in an efficient manner. He represents clients in law courts and administrative hearings. Gündoğan is a member of the tax steering committee of the Association of Turkish Industrialists and Businessmen (TUSIAD). He is certified as a sworn financial adviser (2013) and is registered with the Chamber of Istanbul. Gündoğan has a bachelors degree in public administration from Hacettepe University (2001). He earned his Masters of Science in Finance from the University of Illinois (2010). He holds designations as a CPA (US, Illinois), CMA and CGMA. He is also a certified independent auditor in Turkey.

309TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 309 Turkey

Refik Yaşar Durusoy

Refik Yaşar Durusoy, Deloitte Turkey, is a partner with more than 25 years of experience as a Turkish international and local tax specialist. Before joining Deloitte, he worked as a tax inspector at the Ministry of Finance. During his career as a tax adviser, Yaşar has been rendering tax return certification, tax consultancy and VAT refund services to clients. Yaşar focuses on taxation matters regarding tourism, manufacturing and construction Deloitte Turkey projects. Yaşar specialises in R&D incentives, M&A taxation matters, Deloitte Values House Maslak No 1 Sarıyer tax optimisation and tax planning in restructuring projects. İstanbul 34398 Yaşar has provided tax litigation services for national and Turkey multinational enterprises and is highly experienced in handling Tel: +90 212 3666256 the complex and technical field of tax law. He has represented Fax: +90 212 3666015 client in law courts and administrative hearings. He has also Email: [email protected] appeared in tax courts and tax settlement committees as an Website: www.deloitte.com expert witness relating to tax matters. He is certified as a sworn financial adviser (2013) and is registered with the Chamber of Istanbul. He is also a certified independent auditor in Turkey. He has a bachelors degree in finance from Istanbul University.

TAX310 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 310 Turkey

Ersin Nazali

Ersin Nazali is the managing partner at Nazali Attorney Partner ship. He has considerable knowledge in several tax areas including tax investigations, litigation, transfer pricing, and tax free restructuring of companies. Ersin, who worked as a tax inspector for nine years under the Revenue Administration, began working as a tax consultant and attorney in the private sector from August 2012. Nazali Attorney Partnership He graduated from Ankara University, Faculty of Political Sciences and also Dicle University, Faculty of Law. He has a Elit Residence 19 Mayıs Cad. master’s degree from Istanbul University in financial law (MSc) Dr. İsmet Öztürk Sok. 3/28 Kat: 10 and also from King’s College London, School of Law in inter - Şişli 34360 Istanbul national tax law (LLM). He is currently working on his PhD Turkey thesis entitled ‘Transfer Pricing from Tax Perspective’ in the Tel: +90 212 380 0640 Fiscal Law Department at Istanbul University. Fax: +90 212 217 1890 Email: [email protected] After his graduation from university in 2001, Ersin worked Website: www.nazali.av.tr at Arthur Andersen and then as deputy inspector at the Prime Ministry Board of Inspection. In 2004, he was appointed as the assistant tax inspector and in 2007 became a tax inspector. In academic year 2008-09, he served as a part-time lecturer at Aydin University. During this time, he also participated in several conferences and seminars organised by various institutions and organisations. After being appointed to the Tax Council in March 2009, Ersin advised officials on tax legislation. He was also part of the consultancy commission, which is an organ of the Tax Inspectors’ Board, as a member and reporter. Ersin is one of the founders of the tax disputes department within the Tax Inspectors’ Board. Ersin has written over 80 articles published in several tax journals and books including: • ‘Liquidation, Merger, Acquisition, Spin-off and Conversion of Joint Stock and Limited Liable Companies in respect of Tax and New Turkish Commercial Code’ (4th edition, 2015); • ‘International Tax Law-Transfer Pricing & Double Tax Treaties’ (3rd Edition, 2016); • ‘Tax of Law’ (selected articles) (1st Edition, 2014); • ‘Work Place/Permanent Establishment in respect of Tax Treaties and Turkish Tax Law’ (Unpublished, LLM Thesis-King’s College, London, 2012); • ‘Taxation of Securities within the Scope of European Union Harmonization’ (Un pub lish - ed, Proficiency Study-Tax Inspectors’ Board, Istanbul, 2007); and • ‘Criminal and Tax Liability of Company Directors’ (Unpublished, Proficiency Study- Prime Ministry Inspectors Board, Ankara, 2003).

311TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 311 Turkey Erdal Ekinci Baker & McKenzie Duygu Gultekin Baker & McKenzie Zeki Gündüz PwC Abdulkadir Kahraman KPMG Yuksel Toparlak PwC Bilgutay Yasar PwC

TAX312 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 312 Ukraine

Igor Davydenko

Igor Davydenko is a partner in Dentons’ Kyiv office. He has proven experience advising clients on a wide range of matters of Ukrainian and international tax and customs law, as well as on general matters of corporate, civil and banking and finance law. Igor has been working with the firm for the last 20 years. During this period he was involved in more than 200 multi-million complex transactions in different sectors in Ukraine. Dentons Prior to joining the firm, Igor served as a member of the board of management of three Ukrainian banks between 1991 49-A, Volodymyrska Street Kyiv, 01001 and 1994, during which time he dealt extensively with bank Ukraine regulatory matters and questions of secured lending and loan documentation for each of these banks. Tel: +380 44 494 4774 Email: [email protected] Website: www.dentons.com

313TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 313 Ukraine

Andrey Pronchenko

Andrey Pronchenko is the managing partner at PwC Ukraine. He has over 14 years of experience in practicing law on international and domestic markets. This includes almost 10 years with the Big 4 firms, where he had extensive exposure to all aspects of international and corporate law while developing his leadership skills by running cross-disciplinary and cross-border projects for large multinationals. PwC Ukraine During his career, he was honoured to serve such companies as Amway Ukraine, Boeing, Google Inc., JTI, LG Electronics, 75, Zhylyanska str. 01032, Kyiv Ukraine Nissan, Opera, Oriflame Cosmetics Ukraine, Oschadbank, P&G, Polpharma, Subaru, Toshiba Corporation, Winner Im - Tel: +38 044 354 04 04 ports Ukraine, Western Union, Wizz Air Ukraine and many Email: [email protected] others, including more than 10 Fortune Global 500 corpora- Website: tions. www.pwc.com/taxcontroversy For many years, Andrey has been recommended by reputable international and Ukrainian independent guides and directories as one of the leading professionals in tax disputes. In 2008, Andrey set up the tax litigation practice within the PwC Ukraine office, which has been successfully growing and extending the firm’s capabilities in the areas connected with tax disputes, including support of companies’ top officials in criminal proceedings that involve tax matters. The Attorneys Associa tion ‘PwC Legal’ tax controversy team brings together specialists that have solid experience and unique expertise to assist clients in their efforts to expertly avert, manage and expediently resolve various types of tax audits and disputes. In 2015, under Andrey’s supervision, the firm’s team of attorneys successfully represented over 30 clients in tax disputes including criminal proceedings. The practice’s success rates in tax dispute cases is one of the highest in Ukraine and is more than 90% (the firm and its staff show zero tolerance to corruption and any controversial practices, including bribes).

TAX314 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 314 Ukraine Roman Blazhko Lavrynovych & Partners Zhanna Brazhnyk PwC Vladimir Kotenko EY Maksym Lavrynovych Lavrynovych & Partners Kostiantyn Likarchuk Kinstellar Oleh Marchenko Marchenko Danevych Vadim Medvedev Avellum Partners Alexander Minin KM Partners Svitlana Musienko DLA Piper Sergiy Popov KPMG Alexander Shemiatkin KM Partners Mykola Stetsenko Avellum Partners Illya Sverdlov DLA Piper Vyacheslav Vlasov PwC Hennadiy Voytsitskyi Baker & McKenzie Yuriy Zaluskyy Baker & McKenzie Tatiana Zamorska KPMG

315TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 315 UK

Shaun Austin

Shaun Austin, Deloitte UK, has more than 14 years of experience as a partner, and 20 years of experience in transfer pricing. He has been the partner responsible for the UK regional transfer pricing practice since 2007, and has been the partner in charge of the UK national transfer pricing practice from 2009. Shaun is now European transfer pricing leader.

Shaun has extensive experience in advising a broad range of Deloitte UK clients in all areas of transfer pricing including planning, documentation, audit defence and MAP, and debt pricing. 2 New Street Square London, EC4A 3BZ Shaun was listed in the most recent version of Euromoney’s UK Transfer Pricing Expert Guide. He studied at Cambridge Uni- ver sity and is a member of the Institute of Chartered Account - Tel: +44 (0) 207 007 3079; +44 (0) 121 695 5011 ants in England & Wales (ICAEW). Mobile: +44 (0) 7775 807510 Email: [email protected] Website: www.deloitte.com

TAX316 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 316 UK

Philip Baker

Philip Baker is a barrister and Queen’s Counsel, practising from Field Court Tax Chambers in Gray’s Inn. He was called to the bar in 1979, began practising in 1987 and took silk in 2002. He became a bencher of Gray’s Inn in 2011. He specialises in international tax issues, with a particular emphasis on double tax conventions, and on European Union law and taxation. He has a particular interest in the European Convention on Human Field Court Tax Chambers Rights and taxation. Before moving into practice, Philip taught law for seven 3 Field Court Gray’s Inn years at the School of Oriental and African Studies, London London WC1R 5EP University. He was subsequently a visiting professorial fellow at UK Queen Mary University of London, and is now a senior associ- Tel: +44 (0)20 3693 3700 ate fellow of the Institute of Advanced Legal Studies, London Email: [email protected] University and a visiting professor at Oxford University. He is Website: www.fieldtax.com the author of ‘Double Taxation Conventions’ and ‘Inter nation - al Tax Law’ and the editor of the ‘International Tax Law Reports’. In recent years, Philip has been involved in litigation in the UK tax tribunals and the Court of Justice of the European FIELD COURT TAX CHAMBERS Union concerning consortium relief for losses under non-discrimination provisions and EU law (Felixstowe Docks), and is part of the Irish government legal team in the Apple state aid case. He has also acted as an expert witness in India (Vodafone) in the US (Entergy, PPL, Bank of New York) in Norway (Transocean) and other countries. He has also been involved with several arbitrations on tax-related issues. He appears on behalf of the Mauritius government in Privy Council appeals. Philip’s advisory practice covers UK and international tax law and EU tax law (including state aid), and extends to both private client matters (largely cross-border issues) and corporate matters, including multinational group tax issues. Philip is a member of the permanent scientific committee of the International Fiscal Association, the Financial Secretary’s Tax Professional Forum, and the international tax committee of the Law Society.

317TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 317 UK

Nigel Barker

Nigel Barker, Deloitte UK, has been a partner for over 10 years and is the national head of the private client department, as well as co-leader of Deloitte’s UK tax disclosure and transparency team operating in the private market. Nigel is a member of the global tax controversy team and advises on the tax transparency agenda including the automatic exchange of tax information and beneficial ownership register regimes. Deloitte UK Nigel has significant experience of advising private clients and private companies on a wide range of tax matters. He has 2 New Street Square London EC4A 3BZ advised on information notices, LDF disclosures and a wide UK range of HMRC enquiries covering UK residence and domicile status, dual contracts, private equity structures, employee bene- Tel: +44 (0)20 7007 3608 Fax: +44 (0)20 7007 3521 fit trusts, specific planning arrangements and trust distributions Email: [email protected] and reporting. Website: www.deloitte.com Nigel also works closely with Deloitte’s tax policy group in shaping the firm’s responses to HMRC consultations on personal tax and disclosure issues. Most recently, Nigel has been heavily involved in advising clients on their approach and methodology to respond to the proposed UK offences of failure to prevent the facilitation of tax evasion.

TAX318 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 318 UK

Sandy Bhogal

Sandy Bhogal heads Mayer Brown’s tax group in London. His experience ranges from general corporate tax advice to transactional advice on matters involving corporate finance, banking, capital markets, asset finance and property. He also has significant experience with corporate tax planning, as well as with advising on the development of domestic and cross-border tax efficient structures. Sandy advises on a number of controver- Mayer Brown sy related matters, including APA’s and other ruling processes with HMRC, as well as international and domestic tax technical 201 Bishopsgate London EC2M 3AF disputes. UK Prior to joining Mayer Brown in 2005, Sandy was associated with Ernst & Young LLP and with a leading international legal Tel: +44 20 3130 3645 Fax: +44 20 3130 8951 practice. Email: [email protected] Website: www.mayerbrown.com

319TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 319 UK

Andy Brown

Andy Brown is one of the UK’s leading tax disputes practitioners with more than 20 years’ experience representing clients in both direct and indirect tax dispute resolution. He is a partner in PwC Legal’s tax disputes team and is the lead for the tax crime and investigations practice. Andy primarily advises clients who are subject to HM Rev- enue and Customs (HMRC) criminal and civil investigations for PwC Legal tax fraud as to how they should deal with issues, and advises at all stages of the investigation, including the initial criminal 1 Embankment Place London WC2N 6DX investigation and disclosure work through to formal criminal UK proceedings and prosecutions. This also includes elements of tax litigation at the Tax Tribunal, challenges by way of the Tel: +44 (0) 191 269 4441 Mobile: +44 (0) 7525 925707 Judicial Review and Magistrate and Crown court work. Email: His practice is international in nature with many clients oper- [email protected] Website: ating outside of the UK and it covers private clients through to www.pwc.com/taxcontroversy large corporates.

TAX320 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 320 UK

Liesl Fichardt

Liesl Fichardt leads Clifford Chance’s tax dispute resolution practice and is one of the UK’s leading tax disputes practitioners. She has extensive experience in tax litigation, negotiating with revenue authorities and settling disputes. She possesses considerable court and tribunal experience including conducting cases in the Tax Tribunal, the Courts of Appeal and the

Court of Justice of the European Union. Clifford Chance Liesl practiced as a tax barrister for 13 years and previously acted as a judge in the High Court of South Africa. She is Chair - 10 Upper Bank Street London, E14 5JJ person of the UK branch of the International Fiscal Association. UK She is recognised in leading legal directories for her outstanding success and for consistent positive feedback from clients and Tel: +44 (0)20 7006 2044 Email: peers. [email protected] Liesl leads arguably the most experienced group of partners Website: www.cliffordchance.com and associates who deal with tax investigations, litigation and dispute resolution. The combination of local expertise and a global network allows Clifford Chance to handle complex disputes effectively and efficiently, whether in the UK or any other jurisdiction. Clifford Chance advises multinationals, financial institutions, corporates and high-net worth individuals on a number of ongoing tax and VAT matters covering the entire range of tax dispute resolution. This includes: • Prevention-related advice, risk assessments and risk management; • Tax audits and tax raids; • Tax compliance-related advice; • Investigations (both civil and criminal); • Negotiation and drafting of settlements with tax authorities; • Cross-border disclosure requests from tax authorities; • Tax litigation before national and international courts, specialist tax tribunals, the Courts of Appeal and the Court of Justice of the European Union; • Parliamentary, European Commission and similar investigations; • Lobbying revenue authorities on the formulation of tax legislation and guidelines; and • Enforcement proceedings.

321TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 321 UK

John Henshall

John Henshall, Deloitte UK, is a partner in the firm’s London international tax practice specialising in transfer pricing. In this role, John is responsible for service to clients on all aspects of cross-border pricing arrangements. This has included providing assistance to major multinational enterprises in their dealings with the UK and foreign tax authorities in transfer pricing compliance matters and Advance Pricing Arrangements, as well as Deloitte UK reviewing companies’ cross-border pricing arrangements for planning – known as mobile income studies. In particular, John 2 New Street Square London EC4A 3BZ has assisted companies in the electronics, retail, biotechnology, UK defence and general trading industries in the development and/or defence of their tax planning and/or pricing arrange- Tel: +44 20 7303 2218 Email: [email protected] ments. Website: www.deloitte.com John has a particular interest in the transfer pricing of intellectual property. He has also been consulted by the governments of China and Iran about the modernisation of their approach to international taxation. John is heading the European global earnings management strategies (GEMS) team, which raises mobile income planning to a higher, more practical level. Training initially with the UK HM Revenue and Customs, prior to joining Deloitte in 2000, John spent 12 years at another Big 4 firm. He began transfer pricing work in 1991 and has been involved with transfer pricing on a full-time basis for four years. He is regularly published, including in International Tax Review and the International Transfer Pricing Journal, and was co-author of ‘International Transfer Pricing 1999–2000’ published by CCH. John also lectures in the UK and Europe on transfer pricing.

TAX322 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 322 UK

Oliver Jarratt

Oliver Jarratt, Deloitte UK, is a director in the litigation, advisory and settlement (LAS) team, and leads the advisory part of LAS in the UK. Oliver and his team help to resolve clients’ disputes with HMRC by the most appropriate and cost-effective means (such as negotiation, alternative dispute resolution or tribunal litigation), and they are involved in a wide range of consultancy work Deloitte UK with complex technical angles. The vast majority of Oliver’s work relates to VAT, but he also advises on customs duty and Four Brindleyplace Birmingham, B1 2HZ some environmental taxes, assisting clients of all sizes, from UK multi national to local. Oliver works across all industries, but with particular emphasis on the consumer business and automo- Tel: +44 121 695 5722 Email: [email protected] tive sectors. Website: www.deloitte.com

323TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 323 UK

Anbreen Khan

Anbreen Khan, Deloitte UK, is the head of the dispute resolution group, specialising in indirect taxes. She is a partner, based in London, with expertise and significant experience in dealing with indirect taxes and in particular dispute resolution work. Anbreen advises a wide spectrum of clients and has advised in a number of landmark VAT cases in the UK and at the Court of

Justice of the European Union including The Rank Group plc; Deloitte UK and Everything Everywhere (formerly T-Mobile). Other notable cases include: Marks & Spencer Plc; and Association of Invest- Athene Place 66 Shoe Lane ment Trust Companies/JP Morgan Fleming. These cases have London EC4A 3BQ made an outstanding contribution to UK business and the UK develop ment of tax policy. Tel: +44 20 7007 0688 Anbreen has extensive experience in dealing with complex Email: [email protected] VAT legal issues and negotiations in relation to collaborative tax Website: www.deloitte.com dispute resolution. Anbreen leads a group of tax specialists in the UK who provide a dedicated dispute resolution service across both indirect tax and corporate tax. The team has a high market profile, winning the ‘UK Best VAT Team’ award twice in 2007 and 2009 and was voted the ‘Best Big 4 Tax Team’ in 2011. Anbreen is a qualified lawyer. She is a former winner of the ‘Rising Star’ award for The Tax Journal’s Indirect Tax Awards and is also a member of the Institute of Chartered Accountants England and Wales. Anbreen was recently listed as an indirect tax expert in the 2012, 2013, 2014 and 2015 editions of the Indirect Tax Leaders guide.

TAX324 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 324 UK

Jason Marsh

Jason Marsh, Deloitte UK, has been a partner in the corporate tax practice in London since 2001. He joined Deloitte UK in 1991. He is a qualified mediator (by the Centre for Effective Dispute Resolution (CEDR)) and has been a founding member of the Deloitte UK tax risk management and resolution team since 2007.

Jason has gained extensive experience working with corpo- Deloitte UK rate clients, and HM Revenue & Customs (HMRC), to resolve tax disputes through HMRC’s high risk corporate programme 2 New Street Square London, EC4A 3BZ (HRCP), managing corporate risks programme (MCRP) and UK collaborative dispute resolution (CDR) processes and governance frameworks. Tel: +44 20 7007 0871 Email: [email protected] Website: www.deloitte.com

325TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 325 UK

Edward Morris

Edward Morris, Deloitte UK, has advised on many transfer pricing issues across many industries and has been instrumental in forming Deloitte’s global Competent Authority network of ex- government and specialised expertise to help clients with all forms of dispute resolution and dispute prevention. In particular, Edward has helped many clients negotiate successful advance pricing agreements (APAs) and mutual agreement pro- Deloitte UK cedures (MAPs) and to resolve ongoing transfer pricing enquiries. 2 New Street Square London EC4A 3BZ Edward joined Deloitte UK in 2009 after a career in the UK head office international division of Her Majesty’s Revenue and Customs (HMRC). He was involved in a range of international Tel: +44 207 007 6568 Mobile +44 7813 292806 tax issues and problems but specialised in transfer pricing, PEs Email: [email protected] and treaty matters and represented the UK at the OECD. Website: www.deloitte.com Edward served as the UK delegated Competent Authority for MAP and EU arbitration cases. This work involved dispute resolution as well as dispute prevention work on APAs, with fiscal authorities around the world. Previously, Edward led many of HMRC’s transfer pricing enquiries into the biggest and most complex cases, including involvement in litigation work before the UK courts. Edward enjoyed a two and half year secondment to Brussels, where he served on the sec- retariat to the EU Joint Transfer Pricing Forum (JTPF), helping to update the EU Arbitra - tion Convention and the various associated codes of conduct. Edward’s magnum opus was the EU APA guidelines adopted by all 28 member states. Edward has also spent considerable time at the OECD, attending Working Party 6 on transfer pricing (including the sub-groups on dispute resolution and business restructuring), either for the UK or as Commission observer and latterly as a private sector representative. Edward also attends meeting of the EU JTPF. Edward’s eminence in the wider international tax field was recognised by the OECD when he was asked to speak at the 50th anniversary celebration of the OECD Model Tax Convention and by IFA in 2011 when Edward participated in the opening plenary session on business restructuring. Edward has appeared consistently in Euromoney’s Transfer Pricing Expert Guide since joining Deloitte.

TAX326 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 326 UK

Tom Rowbotham

Tom Rowbotham, Deloitte UK, is a tax partner and is responsible for the firm’s strategy in the area of tax disputes. He is also a member of the global tax controversy management executive team and leads the service line in relation to all disclosure facilities. Tom has worked for large international businesses, owner- managed businesses, and high-net worth individuals and has

exten sive experience in dealing with all forms of tax dispute. Deloitte UK Before joining Deloitte UK, Tom worked for 20 years as an inspector of taxes for HM Revenue & Customs (HMRC). Tom 2 New Street Square London EC4A 3BZ led many significant cases where HMRC raised inquiries or UK requested information from clients and external referrals across all aspects of industry. Tel: +44 20 7007 6580 Email: As Tom’s main focus is advising clients on dealings and inter- [email protected] actions with HMRC, his experiences from working on both the Website: www.deloitte.com side of the inspector and the client prove invaluable in providing practical commercial strategies. Tom is advising a number of clients with regard to HMRC’s initiatives around tax transparency and exchange of information. Some highlights of Tom’s project experiences include significant and varied issues covering many industry sectors delivering client-favorable outcomes, information requests from HMRC, which are both sensitive and potentially commercially damaging, disclosures to HMRC in areas of uncertainty to achieve a controlled outcome reflecting appropriate commercial pressures, and requests by UK and other jurisdictions under tax information exchange agreements (TIEAs).

327TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 327 UK Graham Aaronson QC Joseph Hage Aaronson David Anderson PwC James Anderson Skadden, Arps, Slate, Meagher & Flom Michael Anderson Joseph Hage Aaronson Kevin Ashman Hogan Lovells Rupert Baldry QC Pump Court Tax Chambers Mark Bevington Baker & McKenzie Giovanni Bracco PwC John Brinsmead-Stockham 11 New Square Amanda Brown KPMG Helen Buchanan Freshfields Bruckhaus Deringer Stephen Camm PwC Alex Chadwick Baker & McKenzie Murray Clayson Freshfields Bruckhaus Deringer Jason Collins Pinsent Masons Michael Conlon QC Temple Tax Chambers Adam Craggs RPC Mark Delaney Baker & McKenzie Paul Dennis EY

TAX328 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 328 UK Nigel Dolman Baker & McKenzie Karen Eckstein Bond Dickinson Stephen Edge Slaughter and May Kevin Elliott KPMG Paul Farmer Joseph Hage Aaronson Richard Fletcher Baker & McKenzie Philippe Freund Joseph Hage Aaronson Malcolm Gammie QC One Essex Court John Gardiner QC 11 New Square Philip Gershuny Hogan Lovells Heather Gething Herbert Smith Freehills Julian Ghosh QC Pump Court Tax Chambers Ian Glick QC One Essex Court David Harkness Clifford Chance Diane Hay PwC Andrew Hinsley RSM Andrew Hitchmough QC Pump Court Tax Chambers Julie Hughff KPMG David Hume Deloitte

329TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 329 UK Chris Hutley-Hurst Carey Olsen Ian Hyde Pinsent Masons Richard Jeens Slaughter and May Geoffrey Kay Baker & McKenzie Sarah Lee Slaughter and May Geoff Lloyd EY Sara Luder Slaughter and May David Milne QC Pump Court Tax Chambers Stephen Morse PwC Dan Neidle Clifford Chance Peter Nias Pump Court Tax Chambers Christopher Orchard PwC Conall Patton One Essex Court Jonathan Peacock QC 11 New Square Kevin Prosser QC Pump Court Tax Chambers Dominic Robertson Slaughter and May David Saleh Clifford Chance Giles Salmond Eversheds Jonathan Schwarz Temple Tax Chambers

TAX330 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 330 UK Heather Self Pinsent Masons Rupert Shiers Hogan Lovells Alan Sinyor Berwin Leighton Paisner Nick Skerrett Simmons & Simmons James Stacey Slaughter and May Stuart Walsh Pinsent Masons William Watson Slaughter and May Philippa Whipple One Crown Office Row Simon Whitehead Joseph Hage Aaronson Mark Whitehouse PwC Simon Wilks PwC James Wilson EY Zizhen Yang Pump Court Tax Chambers Jeanette Zaman Slaughter and May

331TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 331 US The top US tax controversies in 2016

There have been a number of significant developments in the area of US tax controversies during 2016. We highlight below some of the top US tax cases from this year, including several large § 482 transfer pricing cases that could provide helpful insight for taxpayers who may be facing similar significant transfer pricing adjustments.

Taxpayers celebrate Medtronic’s victory in US Tax Court In a significant victory for the taxpayer, the US Tax Court in Medtronic, Inc. v. Commissioner, T.C. Memo 2016-112, held that the Internal Revenue Service’s (IRS’s) transfer pricing adjust ments (which amounted to almost $1.4 billion for the 2005 and 2006 tax years) were arbitrary, capricious, or unreasonable. The Tax Court’s decision in Medtronic follows significant taxpayer victories in other § 482 cases, including Veritas v. Commissioner, 133 T.C. 297 (2009), nonacq, and Altera Corporation v. Commissioner, 145 T.C. 91 (2015). The primary issue in Medtronic was whether income related to certain intercompany licenses for intangible property required to manufacture medical devices and leads should be reallocated under § 482 from Medtronic US to its Puerto Rican subsidiary (MPROC). Interestingly, the taxpayer and the IRS had reached an agreement on the royalty rates in a prior audit cycle, which resulted in a memorandum of understanding (MoU) between the parties regarding the royalties. However, after completing its examination of Medtronic’s Andrew Kim and Larissa 2005 and 2006 tax returns, the IRS departed from the Neumann Fenwick & West approach in the MoU and asserted a large royalty adjustment, which prompted Medtronic to then assert a refund based on its pre-MoU pricing. While the taxpayer in Medtronic applied the comparable uncontrolled transaction (CUT) method to determine the arm’s-length royalty rate on the intercompany sales, the IRS asserted that the comparable profits method (CPM) was the best method to determine the arm’s-length royalty rates on intercompany sales. The IRS’s position was based largely on its contention that MPROC performed only assembly of finished products, with Medtronic US performing all other economical- ly significant functions.

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The Tax Court rejected the IRS’s use of the CPM method, as well as the IRS’s characterisation of MPROC as providing only minimal contributions and functions. The court stated that the commensurate-with-income standard under § 482 does not replace the arm’s-length standard, and that the IRS’s use of CPM was therefore not required under the commensurate-with-income standard. The court ultimately found that the royalty rates charged for the intercompany sales of devices and leads were not at arm’s-length because certain adjustments were required to account for variations in profit potential. However, the Tax Court also appeared to criticise the IRS for adopting an all-or-nothing approach by advocating a result based on the CPM using a value chain methodology, while refusing to suggest adjustments to Medtronic’s CUT method for the devices and leads. Ultimately, the royalty rates determined by the court appeared to generally fall in line with the royalty rates previously agreed to in the MoU. Significantly, the Tax Court rejected the IRS’s proposed aggregation of the transactions at issue, which would have treated MPROC as an ordinary contract manufacturer. Noting that the functions at issue in the covered transactions are able to exist independently, the court determined that aggregation was not the most reliable means of determining arm’s- length consideration for the controlled transactions. The Tax Court also rejected the IRS’s alternative argument that if a § 482 adjustment was not warranted, then Medtronic should be required to recognise a deemed royalty under § 367(d) for the transfer of intangible property by Medtronic US to MPROC. The Tax Court rejected this IRS’s alternative argument, stating that the IRS did not identify specific intangibles that were purportedly transferred from Medtronic US to MPROC.

Cost-sharing arrangements in Altera are still in contention The IRS has filed its appeal of the Tax Court’s decision in Altera Corporation v. Commis - sioner, 145 T.C. 91 (2015), in the Ninth Circuit. Altera is a follow-on to Xilinx v. Commis - sioner , 125 T.C. 37 (2005), aff’d, 598 F.3d 1191 (9th Cir. 2010). In Xilinx, the Tax Court held that unrelated parties would not agree to share the costs of stock-based compensation in a cost-sharing arrangement. The Ninth Circuit, in affirming the lower court decision, held that the “all costs” requirement of the 1995 cost-sharing regulations were irreconcilable with the arm’s-length standard. In an effort to overrule a negative decision in Xilinx, the Treasury and the IRS in 2003 issued a specific stock-based compensation rule under Treas. Reg. § 1.482-7(d)(2). The 2003 regulation requires controlled parties entering into cost-sharing agreements to share stock-based compensation costs. The Tax Court in Altera held that the 2003 regulation was invalid because it failed to sat- isfy the reasoned decision-making standard under Motor Vehicle Manufacturers Association of the US Inc. v. State Farm Mutual Auto Insurance Co., 463 US 29 (1983). The court also stated that the Treasury violated the Administrative Procedures Act when it failed to consider commentary that unrelated parties never share the cost of stock-based compensation. The Tax Court also held that under Chevron, U.S.A., Inc. v. Natural Resources Defense Council, Inc., 467 US 837 (1984), “the final rule is invalid because it is ‘arbitrary or capricious in substance’ [citations omitted], and therefore cannot be justified as being a reasonable interpretation of what sec. 482 requires”. The Treasury is not permitted to arbitrarily define what is arm’s-length. The Tax Court stated that the “Treasury’s ipse dixit conclusion, coupled with

333TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 333 US its failure to respond to contrary arguments resting on solid data, epitomises arbitrary and capricious decision-making”. Altera is an important case for taxpayers. The case is a taxpayer victory on not only the narrow stock-based compensation issue, but it also establishes an important precedent for challenging regulations that are issued by the IRS without reasoned decision making. The Department of Justice (DoJ) filed its appellate brief with the Ninth Circuit on June 27 2016. The DoJ’s brief largely makes the same arguments the government made, and lost on, in Xilinx. Two different amici briefs have been filed by law professors arguing that the Ninth Circuit should uphold the 2003 regulation as a reasonable exercise of the Treasury’s statutory authority.

IRS challenges Coca-Cola’s royalty payments In another large transfer pricing case, the IRS has proposed a $9.4 billion income adjustment ($3.3 billion tax deficiency) related to intercompany royalties that were charged by Coca- Cola to seven foreign affiliates. The IRS’s royalty adjustment pertains to trademark and product formula licenses that were granted to the foreign affiliates who used these licensed rights to produce beverage concentrates. The foreign affiliates sold the beverage concentrates to third-party bottlers, who in turn produced and sold the finished beverage products to distributors and retailers. Although the IRS’s asserted adjustments are significant, the potential long-term continuing impact on Coca-Cola is likely to be much larger if the continuing intercompany royalty rates are adjust- ed. Interestingly, the IRS’s position in this case bears some similarities with the IRS’s position in Medtronic, discussed above. First, the taxpayer and IRS apparently had reached a formal agreement regarding the intercompany royalties in an earlier year, which had been consistently applied for a number of years. The IRS’s proposed royalty adjustment appears to be a significant departure from the methodology that was previously agreed to, and consistently applied. Second, as it did in Medtronic, the IRS is attempting to apply the comparable profits method in a manner that would suggest that the foreign licensee is entitled only to routine returns, with all non-routine profits being assigned to the US parent. The taxpayer’s petition accuses the IRS of adopting an inconsistent position in a separate adjustment. In a situation where Coca-Cola’s Canadian subsidiary owned the IP, the IRS allocated only a routine return to the legal owner of intangible property and allocated all residual profits to the US parent who purportedly bore the entrepreneurial risk. The petition also notes that the IRS’s $9.4 billion income adjustment would total more than 100% of the aggregate operating profits of the foreign licensees. Given that this case is still in the early stages, with the taxpayer having filed its petition in the Tax Court in December 2015 and the IRS having filed its answer in February 2016, it will be a while before we can expect the court to reach a decision (assuming that the case is not settled beforehand, which seems unlikely likely given that the IRS designated this case for litigation).

TAX334 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 334 US

The IRS has appealed the Santander case concerning anti-abuse doctrines In Santander Holdings USA v. US, the Massachusetts District Court granted a summary judgment for the taxpayer, stating that the judicial anti-abuse doctrines of economic substance and substance-over-form do not invalidate a STARS foreign tax credit generator. The judge criticised the earlier decisions in Salem Fin., Inc. v. United States, 786 F.3d 932, 937-39 (Fed. Cir. 2015), petition for certificate filed (US September 29 2015) (No. 15- 380), and Bank of N.Y. Mellon Corp. v. Commissioner, 801 F.3d 104, 110-12 (2d Cir. 2015), petitions for certificate filed (US October 13 2015) (No. 15-478) and (US November 2 2015) (No. 15-572), stating that what the government is really doing is defending double taxation. In a very articulate and well-reasoned opinion, the judge criticised the IRS for making moral judgments rather than using legal rationality and stated that the anti-abuse doctrines should be analytical and not visceral. The government has appealed the Santander District Court decision with the First Circuit (brief filed on June 9 2016), arguing that Santander did not generate a profit on a pre-tax basis. The case is ongoing.

IRS to stop using outside law firms in audits after Microsoft dispute Microsoft’s transfer pricing methodology for its cost-sharing arrangements are in dispute, which could lead to a multi-billion dollar income adjustment. This could be the largest transfer pricing issue to date. IRS officials have stated that this is one of the largest audits in IRS history. The Microsoft dispute made headlines when Microsoft challenged the IRS’s use of outside law firm Quinn Emanuel Urquhart & Sullivan. Quinn is primary outside counsel to Google, one of Microsoft’s largest competitors. The IRS filed a summons enforcement action against Microsoft seeking more documents and interviews. Microsoft challenged the requests and argued that the use of Quinn was an improper delegation of a government function and raised taxpayer confidentiality and privacy concerns. The IRS has faced criticism from the public and Congress for its use of an outside law firm in an audit. Top-ranking IRS officials recently stated that the IRS does not plan to use outside law firms in other audits.

Amazon’s cost-sharing agreement to go on trial Sometime in 2016, the Tax Court could issue an opinion in Amazon. Amazon.com, Inc. v. Com missioner, T.C. Dkt. 31197-12, involves a cost-sharing agreement with allocated amounts of over $1 billion for each of the two years in issue. It involves some of the same issues that were litigated in Veritas v. Commissioner, 133 T.C. 297 (2009), nonacq, which is cited in Amazon’s Tax Court petition. The IRS designated Amazon for trial.

Guidant’s appeal against IRS tax adjustments fail In Guidant LLC v. Commissioner, Docket Nos. 5989-11, 5990-11, 10985-11, 26876-11, 5501-12, and 5502-12 (February 29 2016), the Tax Court denied the taxpayer’s motion for summary judgment and held that the IRS’s § 482 adjustments are not arbitrary, capricious, and unreasonable as a matter of law.

335TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 335 US

Guidant involves a group of US corporations that filed consolidated federal income tax returns. The IRS’s § 482 adjustments involve transactions between the US consolidated group members and foreign distribution affiliates in Ireland and Puerto Rico. The IRS asserted an adjustment to the taxpayer’s income under § 482 without making specific adjustments to any of the subsidiaries’ separate taxable incomes. The IRS also did not make specific adjustments for each separate transaction, but rather asserted an aggregated transfer pricing adjustment. The taxpayer filed a motion for a partial summary judgment asserting that the IRS did not determine “true taxable income” of each controlled taxpayer as required under Treasury Regulations § 1.482-1(f)(iv), and did not make specific adjustments with respect to each transaction. The court rejected both arguments. While the court stated that Treasury Regulations § 1.482-1(f)(1)(iv) require the IRS to determine both consolidated taxable income and separate taxable income when making a § 482 adjustment with respect to income reported on a consolidated return, the court held that as a matter of law the IRS can assert a § 482 adjustment before it determines the separate taxable income. The court stated that whether the IRS’s decision to delay the separate-company taxable income computations constitutes an abuse of discretion under these circumstances is still in dispute and remains to be determined on the basis of the full record as developed at trial. Thus, the court did not conclusively hold that the IRS’s § 482 adjustments were not arbitrary, capricious or unreasonable as a matter of fact. It only held that the IRS’s § 482 adjustments were not arbitrary, capricious, or unreasonable as a matter of law.

TAX336 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 336 US

David F Abbott

David Abbott is a highly respected tax litigator and transactional lawyer. He advises clients across a broad range of critical issues, with a particular focus on key areas of corporate concern involving tax litigation. David’s dispute resolution practice emphasises tax litigation and controversy, as well as bankruptcy disputes. He has experience with tax audits and appeals, and represents clients before Mayer Brown the US Tax Court and the US Court of Federal Claims. David’s current and past cases involve corporate acquisition-related 1221 Avenue of the Americas New York, NY 10020-1001 issues, payment of acquisition-related fees and financing-related US issues such as debt vs. equity characterisations, debt/equity swaps, transfer pricing and tax treatment of leasing transactions, Tel: +1 212 506 2642 Fax: +1 212 849 5642 including LILOs and SILOs. In addition, David has represented Email: equity investors in Chapter 11 bankruptcy cases involving sev- [email protected] eral leading airlines with respect to aircraft lease tax indemnity Website: www.mayerbrown.com agreement claims. Straddling his tax litigation and transactional work, David has extensive experience with valuations of business enterprises plus tangible and intangible assets. He works regularly with valuation experts to document and justify appraisal conclusions and present or defend them in tax audits and litigation.

337TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 337 US

J Bradford Anwyll

J Bradford Anwyll is a principal in the transfer pricing group of PwC’s national tax services practice. Brad has more than 30 years of experience in tax controversy and litigation matters involving federal and international issues. He has participated in more than 250 cases before the Internal Revenue Service’s Advance Pricing and Mutual Agreement programme,

Examination Division, and Appeals Office and has litigated PwC more than 30 cases before the US Tax Court, the US Court of Federal Claims, the Federal District Courts, and the US Courts 600 13th Street NW, Suite 1000 Washington, DC 20005 of Appeals. Brad has represented clients from a variety of indus- US tries including telecommunications, consumer products, oil and gas, pharmaceutical, and chemical manufacturing. Tel: +1 202 414 4326 Email: [email protected] Brad has been recognised as one of the country’s leading tax Website: controversy and litigation practitioners by International Tax www.pwc.com/taxcontroversy Review’s Tax Controversy Leaders guide since 2013, by Cham - bers USA for national tax litigation in 2008, by the Legal 500 for tax controversy in 2007, and Washington, DC Super Lawyers guide 2007. Brad is a fellow of the American College of Tax Counsel and a member of the section of taxation of the American Bar Association, where he served as a member of the Tax Court appointments committee and chair of the court procedure and practice committee. He also is a member of the Federal Circuit Bar Association and the Court of Federal Claims Bar Association, where he served as chair of the tax section. Brad has written a number of articles on tax controversy issues and was co-author of the 1999-2003 Cumulative Supplements to Litigation of Federal Civil Tax Controversies (Warren, Gorham & Lamont, 2nd edition, 1997). He also is a frequent speaker at national tax conferences and seminars. Brad received his JD, with distinction, from the Duke University School of Law and a BA, with University and Departmental (Economics) Honours, from Johns Hopkins University. Following law school, Brad was a judicial clerk to the Honourable Marion T Bennett of the US Court of Appeals for the Federal Circuit.

TAX338 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 338 US

Howard Berman

Howard Berman, Deloitte US, is a member of the tax controversy services team. Howard specialises in representing clients before the International Revenue Service (IRS) and in coordinating complex IRS examinations and appeals for multinational enterprises. Howard has significant experience handling inbound and outbound transfer pricing matters, was one of the first practitioners to use alternative dispute resolution (ADR) techniques Deloitte Tax LLP (that is, third party mediation) with the IRS and regularly uses fast-track settlement and other ADR techniques to negotiate 30 Rockefeller Plaza New York, NY 10112-0015 the resolution of complex tax disputes for his clients. US In addition to transfer pricing issues, Howard has helped clients resolve issues surrounding the treatment of debt financ- Tel: +1 212 436 2242 Email: [email protected] ing structures, the allocation of interest and other deductions to Website: www.deloitte.com US source activities, the determination and computation of taxpayers’ subpart F income and the correct information reporting of transactions between US and related foreign entities. For more than 20 years, Howard has represented clients in a variety of industries, including financial services, heavy manufacturing, pharmaceuticals, media and retail. Howard served as a senior trial attorney for the US Department of the Treasury, and represented the IRS before the US Tax Court. While representing the IRS, Howard served as industry counsel for the financial services and LBO/merger and acquisition industries. In his tenure at the US Department of the Treasury, Howard helped to develop the Coordinated Examination Programme, and, in that capacity, advised many IRS agents and appellate officers with respect to the development of cases and the resolution of technical issues. Howard also has significant experience in IRS practice and procedure, penalty and quality control issues and has spoken and written extensively with respect to numerous IRS practice and procedure issues. Howard has a JD from the State University of New York at Buffalo – Faculty of Law and Jurisprudence, and a BA from Brandeis University.

339TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 339 US

Kevin Brown

Kevin Brown is the co-leader of PwC’s Washington national tax services’ US tax controversy and regulatory services team. Kevin joined PwC after several notable professional roles, including stints as acting commissioner of the Internal Revenue Service (IRS) and chief operating officer of the American Red Cross. In his nine years at the IRS, Kevin worked in a number of positions. Most significantly, he served as the acting commis- PwC sioner, where he managed more than 100,000 IRS employees responsible for a budget of $12 billion and the collection of 600 13th Street, NW Suite 1000 more than $2.2 trillion dollars, approximately 95% of all federal Washington, DC 20005-3333 revenues. US Other roles held by Kevin at the IRS included: deputy com- Tel: +1 202 346 5051 missioner for services and enforcement, where he was responsi- Email: [email protected] ble for the four IRS operating divisions, as well as all staff and Website: activities related to IRS audits, collections, investigations, and www.pwc.com/taxcontroversy service delivery, including telephone operations and returns processing; commissioner of the Small Business/Self-Employed (SB/SE) Division, where he oversaw excise, estate and gift, and employment tax for more than 45 million small business and self-employed taxpayers, and managed Bank Secrecy Act examinations on behalf of the IRS; principal adviser and chief-of-staff for former IRS Com - missioner, Mark Everson; as well as division counsel for the SB/SE Division and assistant to former IRS commissioner, Charles Rossotti. Kevin’s career also includes experience in the US Department of Justice, Tax Division, where he served as counsel to the assistant attorney general, and as a trial attorney who argued more than 50 cases in US Courts of Appeals. While at PwC, Kevin has represented clients in a broad range of matters, including IRS audits, appeals and obtaining administrative guidance. In particular, he has helped a number of companies enter into pre-filing agreements – thereby affording them certainty that their return positions will not be subject to later challenge on audit. In addition, Kevin led a coalition of insurance companies in securing an industry-wide resolution allowing them greater latitude in their treatment of impaired securities. More recently, he led another insurance industry coalition that obtained a safe harbour regarding the treatment of hedging gains and losses associated with variable annuities. Kevin earned his JD (cum laude) from Boston College Law School and his BA (cum laude) from Hamilton College. He is a member of the Massachusetts and District of Columbia bar associations.

TAX340 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 340 US

C Cabell Chinnis

Cabell Chinnis specialises in audits and appeals, focusing in the contentious area of transfer pricing. He has obtained speedy and favourable results by identifying key issues in each case and resolving them. He also has significant experience in advance pricing agreements and tax treaties. In audit, Cabell provides advice on working with the exam teams in special situations, preparing executives and other busi- Mayer Brown ness personnel for interviews by the Internal Revenue Service (IRS) or their experts, coordinating presentations to the exam Two Palo Alto Square, Suite 300 3000 El Camino Real team and resolving discovery disagreements with the exam team Palo Alto, CA 94306-2112 or Department of Justice. Cabell has successfully advised clients US on how best to escalate matters within the IRS to senior agency Tel: +1 650 331 2020 personnel to facilitate resolution of audit issues. In appeals, Fax: +1 650 331 2067 Cabell specialises in handling complex matters and expediting Email: [email protected] the resolution of issues if they are more limited in scope. His Website: www.mayerbrown.com cases since January 1 2013 have involved section 482 issues in a variety of areas (services, tangible goods, transfers of intangibles), valuation disputes, R&D credit, and section 199. Cabell also handles tax-related alternate dispute resolution, including fast-track and limited issue audits. In addition, he counsels tax-exempt entities on a full range of matters, including their organisation, operation and sponsorship. Cabell began his nearly 30-year career by serving as a judicial clerk at the US Supreme Court for The Hon. Louis Powell, Jr.

341TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 341 US

Kerwin Chung

Kerwin Chung, Deloitte US, is a principal in the Deloitte Tax Washington national tax office transfer pricing team, and leader of Deloitte’s national advance pricing agreement (APA) and mutual agreement procedure (MAP) group. Kerwin has more than 20 years’ transfer pricing experience, specialising in APAs, MAPs, planning, examinations, and customs matters. His clients include US and foreign-based multinationals in numerous Deloitte Tax LLP industries, including apparel, automotive, biotech, chemicals, computers, electronics, energy, food and beverage, industrial 555 12th St. NW, Suite 400 Washington, DC 20004 machinery, internet, logistics, office products, pharmaceuticals, US professional services, publishing, semiconductors, software and telecommunications. Tel: +1 202 879 3108 Fax: +1 202 661 1126 Kerwin’s practice has involved complex transfer pricing Email: [email protected] issues, including a bilateral APA and rollback for a pharmaceu- Website: www.deloitte.com tical company that resulted in the withdrawal of an Internal Revenue Service (IRS) transfer pricing adjustment and penalty assessment, amounting to more than $100 million. Kerwin has also been involved in a bilateral APA, covering cost sharing platform contribution transactions and cost sharing transactions for a software company, and bilateral APAs and Competent Authority representations with respect to inbound and outbound intercompany license transactions in several industries. Kerwin has co-authored numerous publications, including ‘Seeking efficiencies in the new IRS APA and MAP programmes’, published by International Tax Review (November 2011); ‘Competently Negotiating the US Competent Authority Process’, published by the 59 Tax Executive No. 3, (May/June 2007); and the ‘Transfer Pricing Rules and Compliance Hand - book’, published by CCH (2006). Kerwin has been included in Euromoney’s Transfer Pricing Expert Guide since 2002 and in International Tax Review’s Tax Controversy Leaders guide since 2015. He is an active member of the ABA tax section transfer pricing committee, having moderated a panel on transfer pricing in a down economy issues in 2009 and presented on a panel discussing the IRS APA programme in 2011. He has a JD (cum laude) from Harvard Law School and a BBA in accounting and real estate from the University of Hawaii. Kerwin has been admitted to the New York Bar and the District of Columbia Bar.

TAX342 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 342 US

Kenneth B Clark

Kenneth Clark is a partner in the tax group of Fenwick & West and chairs its tax litigation practice. The firm has received numerous accolades for its tax controversy practice, including recognition by International Tax Review as US tax litigation firm of the year in three different years. The principal focus of Kenneth’s practice is complex federal tax litigation and tax controversy work, with a significant emphasis on transfer pricing Fenwick & West and international issues. He regularly practices in the US Tax Court and has appeared in many federal and state courts. He is Silicon Valley Centre 801 California Street widely published in the field of tax controversies. Mountain View, CA 94041 Kenneth has worked on numerous high profile tax contro- US versy matters for clients such as Xilinx Inc., The Limited, Inc., Tel: +1 650 335 7215 Limited Brands Inc., Textron Inc., Apple Inc., Daimler AG, GM Fax: +1 650 938 5200 Trading, Dover Corporation, Adaptec, Inc., Analog Devices, Email: [email protected] Office Depot, and CBS. Website: www.fenwick.com With four decades of experience, Kenneth also has managed a variety of complex commercial disputes in a number of foreign countries and more than 20 states. Litigation prevention and alternative dispute resolution (ADR) also have been important parts of his practice. He has served as Fenwick & West’s ADR coordinator, as an American Arbitration Association arbitrator, and has been involved in numerous mediations and arbitrations. Kenneth received a BA from the University of Redlands (summa cum laude), and was first in his class. He received a JD from New York University School of Law (cum laude), and was a member of that school’s Law Review. Kenneth also received an MBA from the University of California at Berkeley.

343TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 343 US

Ward Connolly

Ward Connolly is a principal in PwC’s national tax services (NTS) group and is resident in the firm’s Silicon Valley Technology Center of Excellence in San Jose, California. Ward is a member of PwC’s advance pricing, mutual agreement and transfer pricing controversy practice. Ward has 20 years of experience as a tax professional and has represented US and foreign multinational enterprises in complex tax audits, administrative PwC disputes (IRS Appeals), alternative dispute resolution (e.g. mediation), advance pricing agreements (APAs) and litigation. 488 Almaden Boulevard San Jose, CA 95110 Ward has been recognised as one of the world’s leading tax US controversy advisers by International Tax Review and one of the best lawyers in the San Francisco Bay Area by Bay Area Tel: +1 408 817 8234 Email: [email protected] Lawyer magazine. Ward has also been recognised in Inter - Website: national Tax Review’s World Tax guide for his skills in transfer www.pwc.com/taxcontroversy pricing, where he has extensive experience with the issues faced by clients in the high-tech, biotech, and pharmaceutical industries. Prior to joining PwC, Ward was a partner at Fenwick & West. Ward was previously a faculty member in the Department of Economics at Trinity University. Ward earned his JD, with honours, from Duke University School of Law, and his PhD in economics and his BA from the University of South Carolina. Ward is a member of the California Bar Association and has written many technical articles for trade journals and other publications. Ward has been a frequent speaker for professional tax groups, including numerous chapters of the Tax Executives Institute and BNA/CITE.

TAX344 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 344 US

Daniel Cook

Daniel Cook, Deloitte US, is a managing director specialising in federal tax controversy services. Dan has represented taxpayers at all stages of federal tax controversy, including IRS examinations, the IRS administrative appeals process, alternative dispute resolution proceedings, and collection due process matters. In addition, he has advised clients regarding pre-examination matters including audit readi- Deloitte Tax LLP ness studies, internal company compliance initiatives, strategic planning initiatives and proactive voluntary disclosure initiatives Chicago, Illinois US by taxpayers to the IRS. Prior to joining Deloitte Tax, Dan also represented taxpayers in litigation proceedings before the US Tel: +1 312 486 5478 Tax Court, the US District Court, the US Federal Court of Fax: +1 866 603 7464 Email: [email protected] Claims and in post-trial appeals to the US Circuit Courts of Website: www.deloitte.com Appeals. Dan’s clients have included multinational enterprises in the finance, insurance, oil and gas, and pharmaceutical industries, as well as professional partnerships and their members, and individuals. Dan received a BA in 2000 from Carleton College; a JD, with distinction, in 2004 from the University of Iowa College of Law; and a LLM in taxation, with honours, in 2005 from the Northwestern University School of Law.

345TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 345 US

Anthony Curtis

A principal since 2000, Anthony Curtis is a senior economist, transfer pricing specialist and leader of the New York metro tax controversy practice, integrating tax controversy resolution and prevention specialists from federal and international tax, transfer pricing, state and local tax with former government and other specialists. Tony has 26 years of experience conducting economic analysis for PwC. For 24 years, he has specialised primarily in PwC the economics of intercompany pricing, including planning studies to help taxpayers determine appropriate transfer prices 300 Madison Avenue New York, NY 10017 for future transactions, economic studies for use in the defence US of transfer prices under examination, and economic analysis for APA and Competent Authority negotiations with the IRS and Tel: +1 646 471 0700 Fax: +1 813 329 2215 foreign tax authorities. Email: He currently is negotiating several APAs, transfer pricing [email protected] Website: audits, and Competent Authority cases with the Internal Rev - www.pwc.com/taxcontroversy enue Service for his clients, including bilateral and multilateral cases involving China, Switzerland, and the UK. Tony is also the US retail and consumer products sector leader for the transfer pricing practice. As a result of this role, Tony works with PwC’s leading retail, luxury goods, and consumer products clients to ensure that they have access to the best practices and personnel of the PwC network. He previously was the leader of the NY transfer pricing region, the practice’s globally coordinated documentation service offering, as well as the Americas editor for PwC’s transfer pricing news articles. He is also a frequent author and presenter. Tony is also passionate about PwC’s people and enjoys recruiting and working on PwC’s diversity and inclusion initiatives. Tony previously taught graduate courses in business economics and money and banking at Johns Hopkins University. He has a MBA with a concentration in marketing and a BBA with a concentration in business economics and public policy from The George Washington University and has completed several graduate classes in taxation at Fordham University.

TAX346 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 346 US

Paul DiSangro

Paul DiSangro focuses his practice on resolving tax disputes with the IRS and state agencies. Paul obtains favourable results in an efficient time frame by collaborating with clients to develop a clear strategy for navigating the thorny issues that arise in complex tax cases. He has more than 20 years’ experience, representing clients in all facets of tax controversy, including audits and administrative appeals, alternative dispute resolution, and Mayer Brown litigation. Paul has successfully handled a broad range of tax issues with Two Palo Alto Square, Suite 300 3000 El Camino Real the IRS, including, most recently, transfer pricing, cost sharing, Palo Alto, CA 94306-2112 subpart F exceptions, the R&D credit, the section 199 domestic US production activity deduction, IP migration and valuation dis- Tel: +1 650 331 2045 putes, captive insurance company benefits, executive compensa- Fax: +1 650 331 4545 tion, depreciation, capitalisation, deductions, withholding, Email: [email protected] independent contractors vs. employees, offshore accounts, part- Website: www.mayerbrown.com nership issues, and debt vs. equity. At present, Paul is litigating a section 199 issue for a mineral makeup company in a US tax court. Paul also has extensive state and local tax controversy experience with the California Franchise Tax Board, the California Board of Equalisation, the California Employment Development Department, and the California Unemployment Insurance Appeals Board, as well as with tax agencies in other states. His recent state cases have included state transfer pricing and valuation disputes, alternative apportionment, sales and use taxes for online sales, trust and estate issues, market- based sourcing, tax shelters, independent contractors vs. employees, and navigating voluntary disclosure programs in more than 40 states. Paul is recognised as a leading tax controversy adviser in the Tax Controversy Leaders Guide 2016. Paul has written several important works on US and international tax issues, and speaks and presents at professional tax seminars and symposia. He is the organiser of the annual Tax Controversy Seminar in Silicon Valley with the Tax Executives Institute. In addition, he has taught international tax classes as an adjunct professor at the LLM level. Prior to joining Mayer Brown in 2003, Paul practiced in Washington DC and San Francisco with two other prominent international law firms.

347TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 347 US

Thomas J Driscoll

Thomas J Driscoll, Deloitte US, is the partner in charge of Deloitte’s international tax and transfer pricing practice. Thomas received a bachelor of science degree, with honours, from the University of Illinois Urbana-Champaign and a master’s of science degree with distinction from DePaul University. Thomas specialises in the international tax, trading and treasury area, assisting multinational clients with financing strategies, Deloitte Tax LLP tax efficient supply chain structuring, intellectual property planning strategies, hedging/risk management strategies, foreign 111 S Wacker Dr Chicago, IL 60606-4301 tax credit planning, repatriation techniques and global tax min- US imisation. Clients served include US and non-US based multinational enterprises and financial market participants. Tel: +1 312 486 9564 Fax: +1 312 247 9564 Thomas is a frequent speaker on various topics involving fed- Email: [email protected] eral income taxation and regularly speaks at Deloitte Tax Website: www.deloitte.com national training, as well as external seminars and conferences. Thomas previously was an adjunct professor at the University of Chicago Graduate School of Business and taught at North - western University’s JL Kellogg Graduate School of Management. Thomas is a certified public accountant and a member of the American Institute of Certified Public Accountants and Illinois Society of CPAs.

TAX348 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 348 US

Daniel Dumezich

Daniel Dumezich, Deloitte Tax LLP, is the managing director of federal tax controversy services. Before joining Deloitte Tax, Daniel was in the private practice of law for 26 years, including a four year term as the chair of the federal tax controversy practice at a major international law firm. During his practice of law, Daniel has tried cases in the US

Tax Court involving §482 reallocations and subpart F issues. Deloitte Tax LLP He has also tried matters involving the deductibility of interest expense relating to a debt versus equity characterisation, a debt- 111 South Wacker Drive Chicago, IL 60606 equity swap, and capitalisation versus current deductibility of US expenditures. Acquisition-related issues he has tried include valuation of assets and tax advantaged structuring. Tel: +1 312 486 5167 Email: [email protected] Outside of litigation, Daniel has settled cases favourably for Website: www.deloitte.com his clients, including his representation of 980 former partners of a large professional firm in a case in which the IRS sought more than $450 million in taxes – the matter settled for approximately 5% of that amount. He has achieved similar results for major financial institutions including banks, hedge funds, insurance companies and individuals involved with tax advantaged transactions deemed abusive by the IRS. Also he has represented clients on income and withholding tax matters. Daniel served as a judge in Indiana and in Indiana’s General Assembly as a state representative. He is also a frequent speaker on various tax controversy topics for a variety of organisations. Daniel received a bachelor of business administration with a major in accounting in 1982 from Western Michigan University and a master of science in taxation in 1985 from DePaul University. He received a juris doctor with the highest distinction in 1989 from the John Marshall Law School.

349TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 349 US

Jeffry Erney

Jeffry Erney focuses his practice on tax litigation and dispute resolution. When representing clients faced with complex issues, Jeff draws on years of experience as a senior tax attorney for the Office of Chief Counsel with the Internal Revenue Service (IRS), as well as his background as a certified public accountant (CPA), to most effectively provide counsel.

Jeff’s background, both in private practice and as a govern- Dentons mental attorney, provides him with the tools to assess the strengths and risks of each issue, negotiate favourable settle- 1900 K Street NW Washington, DC 20006 ments with the government and, if necessary, litigate the matter US before the appropriate court. Jeff easily adapts to the venue in which he finds himself practicing, whether it is in front of the Tel: +1 202 496 7511 [email protected] IRS or in trial, and does not lose focus of his clients’ objectives Website: www.dentons.com throughout the representation process. Jeff has litigated more than 30 cases in the US Tax Court in addition to negotiating over 100 favourable settlements with the IRS at the examination, appellate and counsel level. Jeff is listed in The Best Lawyers in America guide (2007– 2016) and the Ohio Super Lawyers (2008–2009, 2011–2015) and has been a frequent speaker before the Tax Executive Institute, the American Bar Association’s tax section and the Cleveland Tax Institute. The US tax controversy practice and criminal tax practice was recognised by The Legal 500 in 2016 for outstanding work in contentious tax. Jeff was the panel chair for practice and procedure at Cleveland Tax Institute (2015, 2013, 2011, 2008, 2006) and has been the primary author of ‘Representation Before The United States Tax Court’ (Thomson West 2014) since 2007.

TAX350 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 350 US

David Forst

David Forst is the practice group leader of the tax group of Fenwick & West. David’s practice focuses on international corporate and partnership taxation. He is a lecturer at Stanford Law School on international taxation. He is an editor of and regular contributor to the Journal of Taxation, where his publications have included articles on international joint ventures, international Fenwick & West tax aspects of mergers and acquisitions, the dual consolidated loss regulations, and foreign currency issues. He is a regular Silicon Valley Centre 801 California Street con tributor to the Journal of Passthrough Entities, where he Mountain View, CA 94041 writes a column on international issues. US David graduated with an AB (cum laude) Phi Beta Kappa, Tel: +1 650 335 7254 from Princeton University’s Woodrow Wilson School of Public Email: [email protected] and International Affairs, and received his JD, with distinction, Website: www.fenwick.com from Stanford Law School. He is included in Euromoney’s Tax Advisers Expert Guide and in Law and Business Research’s International Who’s Who of Corporate Tax Lawyers (for the last seven years). David was named one of the top tax advisers in the western US by International Tax Review, is listed in Chambers USA America’s Leading Lawyers for Business (2011-16), and has been named a Northern California Super Lawyer in Tax by San Francisco Magazine. David is a frequent chair and speaker at tax conferences, including the NYU Tax Institute, the Tax Executives Institute, and the International Fiscal Association.

351TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 351 US

James Fuller

Jim Fuller is a partner in the tax group at Fenwick & West in Mountain View, California. He is one of the world’s top 25 tax advisers, according to Euromoney. Fuller is described as one of the three “most highly regarded” US tax practitioners in Law Business Research’s Who’s Who Legal (2015), and is the only US tax adviser to receive a coveted Chambers ‘star performer’ rating

(higher than first tier) in Chambers USA (2016). Fenwick & West Fuller and his firm have served as counsel in more than 150 large-corporate IRS Appeals proceedings and more than 70 fed- Silicon Valley Center 801 California Street eral tax court cases. Seven Fenwick tax partners appear in Mountain View, CA 94041 International Tax Review’s Tax Controversy Leaders guide. US Fenwick has been named US (or Americas) ‘Tax Litigation Firm Tel: +1 650 335 7205 of the Year’ three times at International Tax Review’s annual Fax: +1 650 919 0942 Americas Awards. Email: [email protected] Two of our tax partners were shortlisted by Euromoney at its Website: www.fenwick.com Women in Business Law Awards in the America’s ‘Leading Lawyer for Tax Dispute Resolution’ category. One is a two-time winner of the award. Much of our tax dispute resolution work has involved transfer pricing. Fenwick & West is first tier in International Tax Review’s World Transfer Pricing guide (2016). Five Fenwick tax partners have appeared in Euromoney’s Transfer Pricing Expert Guide. Transfer pricing cases in which we have been involved include: Apple Computer, Xilinx, DHL, and LimitedBrands, among others. The vast majority of our transfer pricing cases have been resolved in appeals, some on a ‘no change’ basis. Other cases in which we’ve represented clients in federal tax litigation matters include those that involved Sanofi, CBS, Analog Devices, Dover, Chrysler, Textron, Johnson Controls, Del Commercial, Illinois Tool Works, VF, S.C. Johnson, Intel, CMI Int’l, Laidlaw, Hitachi, Union Bank, GM Trading, and others.

TAX352 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 352 US

Jennifer Fuller

Jennifer Fuller is a senior partner in the tax group at Fenwick & West in Mountain View, California. She was included for the fifth time as one of the world’s top 25 women tax advisers in Euromoney’s guide to the world’s leading women business lawyers (2015). Jennifer was named ‘America’s Best in Tax Dispute Resolu - tion’ by Euromoney at its 2014 and 2015 Americas Women in Fenwick & West Business Law awards, the only repeat winner. She also has been on Euromoney’s ‘Women in Business Law’ shortlist four times Silicon Valley Center 801 California Street for the award ‘Best in Tax’. Mountain View, CA 94041 Jennifer’s work during 2016 included large-corporate tax lit- US igation and M&A matters, including work on some of the Tel: +1 650 335 7284 recent and widely publicised inversion transactions. Email: [email protected] Jennifer is on the executive leadership committee of the Website: www.fenwick.com International Fiscal Association, which is a highly-regarded world wide association of leading tax advisers, and has appeared regularly in Euromoney’s guide to the world’s leading tax lawyers. Jennifer has served as the Northern California chair for the California State Bar International Tax Committee. She has spoken at and chaired numerous seminars on international tax subjects. Jennifer’s articles have appeared in Tax Notes International magazine and in Tax Notes magazine. Whittier College awarded Jennifer its Alumna Achievement Award in 2013 “for superior accomplishments in her career”. Later that year, Jennifer was elected to serve on the Whittier College Board of Trustees, a position she still holds. Jennifer has been a tax partner at Fenwick for more than 20 years, and plays an instrumental role in the firm’s tax practice. The firm has represented six of the Fortune top 10 companies, more than 50 of the Fortune 100 and more than 100 of the Fortune 500 companies in federal tax matters. Jennifer has also been included in Euromoney’s guide to the world’s leading tax advisers, Law and Business Research’s International Who’s Who of Corporate Tax Lawyers, International Tax Review’s leading lawyers in the western US, Euromoney’s guide to the leading US tax lawyers, and International Tax Review’s guide to the best tax advisers in North America.

353TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 353 US

Erin G Gladney

Erin Gladney is a tax controversy partner in Mayer Brown’s New York office. Erin represents clients in all stages of federal tax controversies, including audits, administrative appeals, and litigation. Her experience includes controversies involving transfer pricing, advance pricing agreements, economic substance, substance-over-form doctrines, and summons enforcement. Erin also has experience defending against civil tax penal- Mayer Brown ties and preserving taxpayers’ attorney-client privilege and work product protection during audit, appeals, and litigation. 1221 Avenue of the Americas New York, NY 10020-1001 Mayer Brown was recently named ‘Tax Controversy Team of US the Year’ for the second consecutive year in the Legal 500 US Awards. “Mayer Brown is ‘among the best’ and fields a large Tel: +1 212 506 2639 Fax: +1 212 262 1910 team…dedicated exclusively to tax controversy and transfer Email: pricing,” said Legal 500 and its sources in the US edition. The [email protected] firm is “regularly seen in the most high-profile controversy cases Website: www.mayerbrown.com before the US Tax Court” and produced “yet another impressive run of work” in 2014.

TAX354 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 354

John T Hildy

John Hildy has represented taxpayers in all stages of federal tax controversy, including pre-audit, audit, administrative appeals, and litigation. He is also experienced in representing taxpayers during IRS fast-track proceedings and in court-supervised mediation. John has also advised taxpayers in connection with Competent

Authority negotiations, advance pricing agreements, and other Mayer Brown tax treaty matters. John’s practice focuses heavily on defending and structuring 71 S Wacker Drive Chicago, IL 60606 transactions with significant transfer pricing implications, US including cross-border transfer pricing of tangible and intangible property, shared headquarter services, and cost sharing Tel: +1 312 701 7769 Fax: +1 312 706 8785 arrangements. He has advised both US taxpayers with respect to Email: [email protected] international tax implications of offshore operations (for exam- Website: www.mayerbrown.com ple, subpart F manufacturing, section 936), as well as non-US taxpayers with respect to the implications of their US activities. John has extensive experience defending against civil and criminal tax penalties and in addressing evidentiary privileges in the tax controversy context, including the attorney client privilege and work product protection in the modern business environment in light of IRS policies concerning tax accrual work papers.

TAX356 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 356 US

Cynthia Hustad

Cindy Hustad, Deloitte Tax LLP, is the West Region tax controversy competency leader and represents corporate clients before the IRS. During her 15-year tenure at Deloitte, Cindy has successfully represented many large and small clients, both at the examination and appeals levels, specialising in transfer pricing and international issues. Before joining Deloitte, Cindy was a special trial attorney with the IRS Chief Counsel’s Office Deloitte Tax LLP where she represented the IRS in the US Tax Court in upwards of 50 litigated cases. During her period at the IRS, Cindy also 555 Mission Street San Francisco, CA 94105-0920 advised large case agents, international examiners, and appeals US officers in some of the largest examinations undertaken by the IRS involving a wide range of complex international and Tel: +1 415 783 5567 Fax: +1 415 783 8962 domestic corporate issues. Cindy also represented the govern- Email: [email protected] ment in litigating several large corporate tax and transfer pricing Website: www.deloitte.com cases, including DHL v. Commissioner. Cindy has also held the position of law clerk at the US Court of Appeals for the Ninth Circuit, while other positions held include acting assistant professor at the New York University Law School. Cindy is admitted to the state bar of California, holds an admission to practice at the US Tax Court and is a past president of the San Francisco Tax Litigation Club. She was also the recipient of the IRS Chief Counsel National Litigation Award in 1997. Cindy holds a BA from the University of Wisconsin, a JD from the University of Wiscon - sin Law School and achieved her LLM (tax) at the New York University Law School.

357TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 357 US

Sharon Katz-Pearlman

Sharon Katz-Pearlman is the national principal-in-charge of KPMG’s tax dispute resolution network in the US. She also serves as KPMG International’s head of global tax dispute resolution and controversy, overseeing a network of dispute resolution specialists from KPMG’s member firms. Sharon advises clients during all phases of the disputes continuum, from pre-dispute (for instance, audit readiness, volun- KPMG tary disclosures and pre-filing assistance) through examination, appeals and alternative dispute resolution (ADR) processes. 345 Park Avenue New York, NY 10154 With more than 25 years of experience in the field, Sharon US works with clients on all aspects of their IRS matters, dealing with a wide variety of domestic and international tax issues. Tel: +1 212 872 6084 Fax: +1 212 409 8270 Sharon’s US practice focuses primarily on representation Cell: +1 917 533 3375 before the IRS, of multinational corporate clients and financial Email: [email protected] institutions, both domestic and international. She provides Website: www.kpmg.com assistance in all facets of alternate dispute resolution (ADR), including pre-filing agreements, early referral and mediation, as well as traditional examination and appeals consulting. Sharon advises on disputes involving a wide range of technical issues including domestic corporate reorganisations, TEFRA matters, Competent Authority proceedings and transfer pricing issues. Before joining KPMG, Sharon was a special litigation attorney with the IRS Office of Chief Counsel, Manhattan District Counsel, advising many exam and appeals teams on varied issues. She was also responsible for the development and litigation of major tax matters before the US Tax Court and served on a number of litigation teams. While with the IRS, Sharon received the National Attorney of the Year award (the James Markham Memorial Award), presented annually to one field attorney in the country, for outstanding contribution to the Office of Chief Counsel. Sharon is an adjunct professor of law at NYU Law School, where she teaches Civil Tax Controversies and Litigation in the graduate tax (LLM) program. She is a frequent presenter at tax conferences and has published a variety of industry articles on various domestic and international tax topics.

TAX358 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 358 US

John Keenan

John R Keenan, Deloitte Tax LLP, is the managing director of the tax controversy group in the Washington national tax office. In his role as a tax controversy specialist, John represents clients before the IRS Examination Division and IRS Appeals. John also assists clients on a wide range of procedural issues, such as statute of limitations, refund claims, and penalty issues as well as solving sensitive problems through strategic solutions. Deloitte Tax LLP Before joining Deloitte, John worked in Arthur Andersen’s federal tax services office, specialising in tax controversy issues. 555 12th St NW Ste 400 Washington, DC 20004-1207 From 1988 to 1998, John served as a senior attorney in the US IRS Chief Counsel’s Office where he represented the IRS before the United States Tax Court and provided advice to IRS Tel: +1 202 879 5605 Email: [email protected] personnel on all matters incident to the assessment and collec- Website: www.deloitte.com tion of taxes. John also was appointed a special assistant US attorney, which allowed him to represent the IRS in the US Bankruptcy Courts. John has a number of qualifications and memberships. He has been admitted to the District of Columbia Bar and the Tennessee Bar, and is admitted to practice in the US Tax Court. He is a member of the administrative practice committee of the American Bar Association, and a member of the IRS advocacy and relations committee at the American Institute of CPAs (AICPA). John also frequently speaks to professional groups on IRS controversy and IRS practice issues. He has a JD from the University of Memphis and a BA from Rutgers University.

359TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 359 US

Andrew Kim

Andrew Kim is a partner in the tax group of Fenwick & West. His practice focuses on both domestic and international corporate tax matters, with an emphasis on tax dispute matters. Andrew served as counsel in CBS Corporation v. United States in the US Court of Federal Claims, and is now serving as counsel in Analog Devices, Inc. v. Commissioner, and TBL Licensing

LLC v. Commissioner in the US Tax Court. Fenwick & West Andrew appears in Euromoney’s world’s leading tax advisers guide, International Tax Review’s Tax Controversy Leaders guide, Silicon Valley Center 801 California Street Law Business Research’s Who’s Who Legal: Corporate Tax, The Mountain View, CA 94041 Legal 500, and Chambers USA. US Andrew has significant experience in representing clients Tel: +1 650 335 7146 with respect to cross-border transactions, corporate restructur- Email: [email protected] ings, international joint ventures, transfer pricing, as well as dis- Website: www.fenwick.com pute resolution matters. He has published articles on international tax issues and developments in the Journal of Taxation, International Taxation, the Euromoney Corporate Tax Hand - book, and World Tax. Andrew frequently speaks on international tax issues at meetings for professional tax groups, including the Tax Executives Institute and Bloomberg BNA. Fenwick’s tax practice has earned a reputation as one of the nation’s leading domestic and international tax practices. Fenwick was named US (or Americas) Tax Litigation Firm of the Year three separate times by International Tax Review. Fenwick has also been recognised by International Tax Review as first tier in both its World’s Leading Tax Planning Firms and World’s Leading Transactional Firms surveys, and has been recognised as Americas M&A Tax Firm of the Year. Andrew received his JD (cum laude) from Harvard Law School, and BS in psychology with highest honours from the University of Illinois. Andrew is a member of the state bars of California and Illinois.

TAX360 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 360 US

Thomas Kittle-Kamp

Tom Kittle-Kamp is the co-leader of Mayer Brown’s tax controversy and transfer pricing practice. His litigation experience includes the trial and appeal of major corporate cases involving Section 482 allocations, substance-over-form theories, intangible assets, debt-equity charac- terization, valuation disputes, capitalisation questions, Subpart

F and other international tax issues, Subchapter C issues, and Mayer Brown leasing transactions. Tom also maintains an extensive practice of advising and rep- 71 S Wacker Drive Chicago, IL 60606 resenting clients with respect to administrative matters, includ- US ing IRS audits, IRS appeals (including fast track and appeals mediation procedures) and Competent Authority negotiations. Tel: +1 312 701 7028 Fax: +1 312 706 9197 He also represents corporate clients with respect to tax-sharing Email: disputes. [email protected] Tom has extensive experience in all aspects of international Website: www.mayerbrown.com transfer pricing, particularly matters involving intangible assets and intellectual property. He provides tax planning advice with respect to cross-border transactions involving intangible assets, goods and services, transfer-pricing documentation, and the development, exploitation and disposition of intangible assets, including licenses, sales and cost-sharing arrangements. He is the co-author of the treatise Federal Income Taxation of Intellectual Properties and Intangible Assets (Warren, Gorham & Lamont 1997), which is updated twice a year. Before law school, he worked for several years as a newspaper reporter.

361TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 361 US

Brian W Kittle

Brian Kittle is co-leader of Mayer Brown’s tax controversy & transfer pricing practice. Since joining the firm in 2006, Brian has represented clients in every facet of tax controversy and litigation. This includes IRS examinations and administrative appeals, through the litigation of highly complex tax controversies involving a broad range of international and domestic tax issues. This includes having a Mayer Brown lead role in the recent Eaton transfer pricing US Tax Court litigation. His controversy experience also includes frequent use of 1221 Avenue of the Americas New York, NY 10020-1001 IRS alternative dispute resolution tools, including pre-filing and US advance pricing agreements, and defending taxpayers in summons enforcement proceedings. Tel: +1 212 506 2187 Fax: +1 212 849 5987 In addition to his controversy practice, Brian provides tax Email: [email protected] advice on related-party and highly-sophisticated transactions Website: www.mayerbrown.com involving acquisitions and integrations. He also frequently speaks and writes articles about substantive and procedural tax issues. Brian has been repeatedly recognised as a rising star by Inter national Tax Review’s Tax Controversy Leaders guide and Super Lawyers. He was also recently recognised by Chambers USA as a noted practitioner for tax in New York. Before joining Mayer Brown, Brian served as an attorney advisor to Judge Joseph R. Goeke of the US Tax Court. This experience provided him with unique insight into the court’s procedures and decision making process.

TAX362 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 362 US

Kenneth Klein

Kenneth Klein concentrates his practice on international taxation. His experience includes planning, structuring/restructuring, tax controversies, regulations, legislation, private letter rulings, and amicus briefs. He has represented domestic and international clients in numerous industries, including manufacturing, financial services, software, transportation, pharmaceuticals, services, real estate, agricultural, trading, and entertain- Mayer Brown ment, among others. Ken has experience with outbound investments, inbound 1999 K Street, NW Washington, DC 20006-1101 investments, income bifurcation and amalgamation, controlled US foreign corporations (subpart F), investments in US property, in tangibles, contract manufacturing, source of income, foreign Tel: +1 202 263 3377 Fax: +1 202 263 3300 tax credits, transfer pricing, portfolio interest, conduit financing Email: [email protected] arrangements, withholding tax, tax treaties, investment funds, Website: www.mayerbrown.com derivatives, and stock and securities lending. Ken was co-chairman of Mayer Brown’s tax transactions practice from 2006-12. Before Mayer Brown, he worked at the IRS, first as attorney and then as assistant branch chief in the Legislation & Regulations Division and the General Litigation Division (1977-81), and later as the Associate Chief Counsel (Technical) (1988-90). Ken was an associate and then a tax partner at Cadwalader, Wickersham & Taft from 1981-88 and 1990-2002. He was also a fellow of the American Society of International Law (1976-77). Year after year Ken is recognised for his skills in international taxation. He has been lauded by clients for his “sophisticated cross-border tax planning, structuring and restructuring for a number of US and non-US multinationals”. Legal 500 2016 refers to Ken as “very experienced” and has named him a leading lawyer for six consecutive years. For the past seven years, Ken has been named among the World’s Leading Tax Advisers (Euromoney/International Tax Review). He is recognised as a leading tax controversy adviser in the International Tax Review Tax Controversy Leaders guide and named among the ‘Best Tax Lawyers’ in Washing - ton DC by Washingtonian Magazine and Washington Post Magazine. Ken has also been featured as a leading tax lawyer in Washington DC by Super Lawyers for six consecutive years. Ken is chair of the Washington International Tax Study Group, president of the Legal Aid Society of the District of Columbia and is on the board of visitors of the University of Georgia School of Law.

363TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 363 US

Larry R Langdon

Attorney Larry Langdon brings comprehensive experience in the areas of tax controversy and planning to clients’ service. He is widely recognised for his knowledge of federal tax policies and applications and has been characterised by Chambers USA as “a great tax mind”. Larry has been a speaker at the American Bar Association

Section of Taxation, American Institute of CPAs, Manufacturers Mayer Brown Alliance, Tax Executives Institute and many other professional and industry groups. Two Palo Alto Square, Suite 300 3000 El Camino Real Larry joined Mayer Brown in 2003. Previously, he held sen- Palo Alto, CA 94306-2112 ior positions with the US Internal Revenue Service (Commis - US sioner, large & mid-size business division, 1999–03; legislation Tel: +1 650 331 2075 and regulations division, office of counsel, 1964–68; and joint Fax: +1 650 331 4575 committee division, office of chief counsel, 1961–62). In the Email: [email protected] private sector, Larry has worked with leading firms such as Website: www.mayerbrown.com Hewlett-Packard (VP, general transition manager, 1999; VP, tax, licensing and customs, 1978–99); Vetco (director of taxes and corporate secretary, 1976–1978); and the Ford Motor Company (senior tax attorney, general counsel’s office, 1968– 76). Larry also worked with the CARE organisation from 1962–64.

TAX364 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 364 US

Marc Levey

Marc Levey is a partner in the New York office of Baker & McKenzie. He has more than 35 years of experience in international taxation and is a nationally recognised expert in his field, particularly in structuring and defending transfer pricing strategies. He has frequently been acknowledged by Euromoney in its guide to the world’s leading tax advisers and included in its Best of the Best global tax experts. Baker & McKenzie Marc’s practice focuses on transfer pricing and cross-border transactions; tax controversies and litigation; general corporate, 452 Fifth Avenue New York, NY 10018 international and partnership taxation, and restructuring multina- US tional company’s global operations. He has worked in various industries such as pharma/life sciences, financial institutions, Tel: +1 212 891 3944 Fax: +1 212 310 1644 energy, automotive, chemicals, electronics, consumer goods, Email: gaming, fashion and luxury products. Marc serves on the US [email protected] Website: transfer pricing management committee, was the past chairman of www.bakermckenzie.com the firm’s global transfer pricing steering committee and is co- chair of the firm’s luxury and fashion industry practice group. Marc previously served as tax attorney with the international tax ruling group of the National Office of the Internal Revenue Service (IRS) from 1975 to 1977. He acted as senior trial attorney with the Tax Division of the US Department of Justice from 1977 to 1981. He was the Special Attorney to the Attorney General of the US Department of Justice in 1982. Marc represents a wide range of clients in proceedings before the IRS and federal courts and has substantial experience in handling tax controversies. He has been, and still is, tax counsel to numerous significant Tax Court and US Claims Court cases and has also successfully negotiated conclusions to numerous IRS tax audits, appeals controversies, fast track appeals, Competent Authority matters and advance pricing agreements. Marc has been a featured speaker at numerous international tax seminars throughout the world. He is also the editor and author of tax treatises US Taxation of Foreign Controlled Business, co-author of International Transfer Pricing OECD Guidelines, Warren Gorman Lamont treatises, the co-author of Transfer Pricing: Rules, Compliance and Controversy 4th Edition, CCH Incorporated, the co-author of Transfer Pricing: Alternate Practical Strategies 890 Tax Management Foreign Income Portfolios (2001 and 2007), co-editor of Transfer Pricing and Dispute Resolution (IBFD 2011) and co-editor of Transfer Pricing and Intra- Group Financing (IBFD 2012). Marc has authored more than 180 publications over the last 20 years in leading global tax publications. He received his JD from University of Cincinnati College of Law in 1972 and his BS from Wilkes University in 1969. He received his LLM in taxation with honours from University of Miami Law School in 1983. He is admitted to practise in the states of New York, California and in the District of Columbia.

365TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 365 US

Darrin Litsky

Trained as a lawyer and a certified public accountant, Darrin Litsky, Deloitte US, is a transfer pricing specialist in the New York office. Darrin has a diverse background of 30 years of professional tax and accounting experience with industry, the Big 4 firms in public accounting, major law firms, and the Internal Revenue Service’s (IRS) advance pricing agreement (APA) programme. While in industry, Darrin served as general tax counsel Deloitte Tax LLP of a publicly owned telecommunications company and was responsible for its worldwide transfer pricing. 30 Rockefeller Plaza New York, NY 10112-0015 Darrin served as a team leader for four years with the IRS US APA programme. During his time in government practice, Darrin has been substantively involved in hundreds of APA and Tel: +1 212 436 5760 Fax: +1 212 653 7883 mutual agreement procedure (MAP) requests involving a vari- Email: [email protected] ety of different countries and industries. His current transfer Website: www.deloitte.com pricing practice is primarily on APA and MAP request representations and audit defense. Darrin is a past chairman of the transfer pricing committee of the American Bar Association (ABA) tax section. Over the past 15-plus years, he served as the committee’s chairman, vice chairman, led subcommittees on APAs, intercompany services, and important developments, and received the committee’s Outstanding Service Award for 2003/04. In 2014, Darrin led an ABA taskforce that provided formal comments to the IRS on proposed procedures for obtaining an APA. Similarly, in 2005, Darrin was responsible for leading the ABA’s formal comments to the IRS on the operation of the APA programme and provided oral testimony. In 2004 and 2006, Darrin led and participated in ABA task forces that provided formal comments on proposed and temporary Treasury regulations for transfer pricing of intercompany services. Darrin has given numerous speeches and presentations over the years at the ABA, the American Conference Institute, New York University, Tax Executive Institute, Broadband Tax Institute, CITE, ATLAS, and at IRS meetings and conferences on transfer pricing issues and APAs. He has written and co-authored several articles, including ‘Strategic Considerations for Tax Controversy Risk Management and Double Taxation Avoidance’ for International Tax Review (March 2016) with S Kumar and E Lesprit, and published ‘Comments on Notice 2013-79 Proposed Procedures for Advance Pricing Agreements’ with ABA members for the ABA on March 18 2014. Darrin holds a BS Economics degree (magna cum laude) from The Wharton School and a JD degree from Georgetown University Law Center. He is a member of the District of Columbia Bar and a certified public accountant (New York and New Jersey).

TAX366 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 366 US

James Mastracchio

James (Jim) Mastracchio is a seasoned advocate who chairs Dentons’ US tax controversy practice and criminal tax practice, which was recognised by Legal 500 in 2016 for outstanding work in contentious tax. Jim’s work focuses on advising clients facing civil and criminal tax investigations. His work in civil tax disputes includes a wide range of civil tax reporting issues and the defence of struc- Dentons tured products, tax-driven structures and their promotion. In the criminal tax arena, Jim represents clients facing tax fraud and 1900 K Street NW Washington, DC 20006 evasion, conspiracy, obstruction, mail/wire fraud and monetary US structuring charges. Jim has represented regulated financial institutions within Tel: +1 202 496 7251 [email protected] and outside the US on a variety of civil and criminal tax investi- Website: www.dentons.com gations. He served as an independent examiner for a major Swiss banking institution, advised foreign financial institutions on the implementation of the Foreign Account Tax Compliance Act (FATCA) and the Organisation for Economic Cooperation and Development OECD reporting standards, and was lead counsel involving the first criminal tax investigation conducted by US authorities of a Cayman Island financial institution and its subsidiaries. Jim has also represented more than 400 individuals located across the globe who have participated in the Internal Revenue Service’s (IRS) offshore voluntary disclosure programmes to resolve disputes involving previously undisclosed offshore accounts and structures. He regularly practices before the IRS (including the IRS Office of Appeals and IRS Criminal Investigation), the Department of Justice’s tax division and various US attorneys’ offices across the country, as well as in federal court. Jim has been recognised as a leading national tax controversy lawyer in the US Legal 500 Litigation guide and Super Lawyers. He is the author of the chapter ‘Best Practices for Managing Tax Investigations’ in ‘Inside the Minds: Common Issues in White Collar Law’, published by Thomson West Publishing (2007). He has been widely quoted in the national media, including by The New York Times, The Wall Street Journal, The Washington Post, Market Watch, Bloomberg BNA, Tax Analysts, CCH and numerous other business and tax publications. Jim is a frequent speaker and panellist on civil and criminal tax matters.

367TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 367 US

Wade McKnight

Wade McKnight, Deloitte US, is the managing director of De - loitte’s tax controversy services practice for the South Central US. He has extensive tax controversies experience over a broad range of clients including several Fortune 100 energy companies, oil-field services companies, transportation companies, a

Major League Baseball team, real estate management compa- Deloitte Tax LLP nies, engineering and construction firms, retailers, airlines, investment funds, and high-wealth individuals. 1111 Bagby St., Suite 4500 Houston, TX 77002 Wade’s tax controversies experience includes handling IRS US case management for primarily large business and international industry cases and coordinated industry cases at both the exam- Tel: +1 713 982 4837 Fax: +1 713 427 4737 ination and appeals levels. In addition, Wade regularly provides Email: advice on general Internal Revenue Service (IRS) practice and [email protected] procedure issues and assists clients with penalty abatements. Website: www.deloitte.com Wade has assisted numerous clients with voluntary compliance submissions to the IRS related to withholding tax issues. He has also represented several clients during withholding tax examinations and has helped companies implement new tax and accounting processes and procedures to facilitate compliance with the withholding rules. Wade received his JD from the Paul M. Hebert Law Center at Louisiana State University. He has been admitted to the State Bar of Louisiana, State Bar of Texas and the US Tax Court. He is also an active member of the Texas State Bar Association and an inactive member of the Louisiana State Bar Association.

TAX368 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 368 US

Kristin M Mikolaitis

Kristin Mikolaitis is a partner in the tax controversy practice in Mayer Brown’s New York office. Since joining the firm in 2008, Kristin has represented taxpayers at all stages of federal tax controversies, including during audit, in administrative appeals, and before federal courts. Kristin’s controversy experience includes major corporate tax matters involving international tax and transfer pricing, sub- Mayer Brown stance-over-form disputes, economic substance issues, financial and leasing transactions, and civil tax penalties. Her litigation 1221 Avenue of the Americas New York, NY 10020-1001 experience includes extensive trial work in the US Court of US Federal Claims and the US Tax Court, as well as matters in various US Courts of Appeals. Tel: +1 212 506 2265 Email: Kristin has also actively participated in the firm’s pro bono [email protected] efforts by representing individuals in tax, landlord-tenant, and Website: www.mayerbrown.com estate planning matters. Kristin serves on the firm’s committee on diversity and inclusion and the women’s forum committee. In addition, from 2012 to 2015, she served on the leadership advisory committee of the National Women’s Law Center. From 2009 to 2012, Kristin was based in the firm’s Washington, DC office.

369TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 369 US

Mark Nehoray

Mark Nehoray, Deloitte US, is a senior partner, based in Los Angeles. Mark is consistently recognised as a leading transfer pricing adviser by publications including International Tax Review and Euromoney’s Transfer Pricing Expert Guide. With more than 34 years of experience in tax and transfer pricing, Mark assists multinationals with transfer pricing studies, Deloitte Tax LLP restructuring of foreign royalties and other foreign income streams. Mark led the team that successfully negotiated 555 W. Fifth Street Los Angeles, CA 90013 Mexico’s first transfer pricing ruling. US Mark is the transfer pricing adviser to three of the world’s largest multinationals and has conducted a significant number Tel: +1 213 688 4104 Email: [email protected] of transfer pricing studies across various industries (e.g. enter- Website: www.deloitte.com tainment and media, gaming, multi-level marketing, hi-tech, apparel, and non-profit). These projects have included both defensive work with respect to on-going Internal Revenue Service (IRS) audits and Competent Authority assistance, as well as planning studies and APAs. Over the past 15 years, he has been responsible for Deloitte’s largest APA, as well one of the largest multilateral APAs in the programme. He is currently assisting two large US-based multinationals with their IRS transfer pricing examinations, another two US-based multinationals with their unilateral APAs, as well as assisting 10 foreign-based multinationals with their bilateral APAs. Since 2002, Mark has been the executive producer and the host of Deloitte’s Transfer Pricing Dbriefs, a monthly internet program. He is a frequent speaker at US transfer pricing conferences sponsored by Bloomberg BNA. His recent publications include: the OECD Guidance on Transfer Pricing Document ation: Preparing for the New Global Standard; Bloomberg BNA’s Tax Management Transfer Pricing Report (May 26 2016); Complying with OECD’s Country-by-Country Reporting, Anaplan (November 2014); ‘Integrating Tax and Treasury Operations with Transfer Pricing’ in the CFO Journal (from the Wall Street Journal, August 27 2014); and International Tax Review’s ‘Transfer Pricing of Intangibles – Media and Entertainment’ (December 2013), (‘Turning Tech Investments into Value Repositories’ (February 2011), and ‘How APAs Fit into Today’s Regulatory Landscape’ (May 2009). Mark has a bachelor’s degree in business administration and a master’s degree in business taxation from the University of Southern California.

TAX370 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 370 US

Larissa Neumann

Larissa Neumann focuses her practice on US tax planning and tax controversy with an emphasis on international transactions. She has broad experience advising clients on acquisitions, restructurings and transfer pricing issues. She has successfully represented clients in federal tax controversies at the audit level, in appeals and in court.

Larissa appears in International Tax Review’s Tax Contro - Fenwick & West versy Leaders guide and in Euromoney’s Tax Advisers Expert Guide. Euromoney selected Larissa for inclusion in the Americas Silicon Valley Center 801 California Street Women in Business Law Awards shortlist for ‘Best in Tax Mountain View, CA 94041 Dispute Resolution’ in 2014 and she was named the 2015 US Rising Star: Tax. She was also named in the Silicon Valley Bus - Tel: +1 650 335 7253 iness Journal’s ‘40 Under 40’. In 2016, Larissa was named a Email: [email protected] “Rising Star” in tax by Law360. Website: www.fenwick.com Larissa frequently speaks at conferences for professional tax groups, including TEI, IFA, Pacific Rim Tax Institute, Bloom - berg, and the ABA. She is the ABA international law tax liaison. Larissa has published several articles, including recently: • ‘New Intercompany Debt Rules Shock Multinational Companies’, Euromoney’s LMG Rising Stars 2016 • ‘The Top Tax Controversy Cases in 2016’, International Tax Review (2016) • ‘Responding to the Changes in the Transfer Pricing Landscape’, International Tax Review (May 2016) • ‘US Tax Overview’, Euromoney’s LMG Rising Stars 2015 • ‘US transfer pricing litigation update ’, International Tax Review (March 2015) • ‘Areas of TP Scrutiny in a pre- and post-BEPS World’, International Tax Review (February 2015) • ‘US International Tax Developments’, The Euromoney Corporate Tax Handbook 2015 • ‘US Transfer Pricing Developments’, International Tax Review (2014) • ‘US Tax Developments’, International Tax Review (December/January 2013) • ‘Character and Source of Income from Internet Business Activities’, The Contemporary Tax Journal (July 2011) • ‘The Application of the Branch Rule to Partnerships’, International Tax Journal (July- August 2010) Fenwick has one of the world’s top tax planning and tax transactional practices, according to International Tax Review, and is a first-tier firm in tax, according to World Tax. Inter - national Tax Review gave Fenwick its San Francisco Tax Firm Award a total of seven times and its US Tax Litigation Firm Award a total of three times. International Tax Review has also named Fenwick as the “Americas M&A Tax Firm of the Year”.

371TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 371 US

Shawn R O’Brien

Shawn O’Brien is a tax partner, who represents clients in all types of tax disputes with taxing authorities on international, federal and state levels. He routinely advises clients on various tax issues during tax examinations, in administrative appeals and as an advocate in trial and appellate litigation before the US Tax Court, the US

Court of Federal Claims and US district courts. Shawn’s tax Mayer Brown controversy and litigation experience spans a broad range of areas, including transfer pricing controversies, debt v. equity 700 Louisiana Street Suite 3400 issues, international withholdings, advance pricing agreements, Houston, TX 77002-2730 tax shelter disallowances, R&D tax credits, excise taxes, and US changes in accounting methods. Tel: +1 713 238 2848 Shawn advises foreign and domestic corporations, partner- Fax: +1 713 238 4602 ships, MLPs, REITS, and LLCs seeking corporate and tax Email: [email protected] advice in connection with various types of foreign and domestic Website: www.mayerbrown.com transactions, including 1031 exchanges, mergers and acquisitions, restructurings, divestitures, leveraged buyouts, structured financings, and oil and gas transactions. Shawn is a certified public accountant (CPA) licensed in Louisiana. Shawn serves on the Internal Revenue Service Advisory Council (IRSAC), where he is a member of the Large Business & International (LB & I) sub- committee of IRSAC. Shawn specialises on a variety of tax issues facing the energy industry including tax controversy, joint ventures, restructuring, acquisition and disposition of energy assets. Shawn served as chair of the Energy and Natural Resources Committee of the State Bar of Texas Tax Section from 2011 to 2013. According to International Tax Review’s World Tax 2014, Mayer Brown’s Houston tax practice is “known for its sophisticated transactional tax and tax controversy work”.

TAX372 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 372 US

Edward C Osterberg Jr

Edward Osterberg is a tax transactions and consulting partner in Mayer Brown’s Houston office. His extensive experience includes all areas of business income taxation, with emphasis on corporate and partnership taxation and international transactions. Ed has advised corporate and individual clients on the federal tax consequences of various transactions, including mergers and Mayer Brown acquisitions, tax-free reorganisations, corporate spin-offs and other divestitures, partnerships, international operations, 700 Louisiana Street Suite 3400 including cross-border joint ventures with non-US partners, Houston, TX 77002-2730 and inbound investment into the US by non-US investors. US Chambers USA 2016 refers to Ed as “the dean of tax” and Tel: +1 713 238 2666 “very bright”. Chambers USA also says: “He devotes a substan- Fax: +1 713 238 4656 tial part of his practice advising on the tax implications of high- Email: [email protected] value corporate matters, such as debt and equity instruments, Website: www.mayerbrown.com spin-offs and restructurings”.

373TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 373 US

Kimberley Peterson

Kimberley Peterson, Deloitte US, is a managing director in the Silicon Valley office of Deloitte Tax’s tax controversy services west region practice. During her seven-year tenure at Deloitte, Kim has successfully represented many corporate and partnership clients before the Internal Revenue Service (IRS), both at the examination and appeals levels, throughout the US. Kim specialises in transfer pricing and other cross-border and inter- Deloitte Tax LLP national issues. Before joining Deloitte, Kim spent 13 years with the IRS 225 West Santa Clara Street Suite 600 Chief Counsel’s Office, as international field counsel, associate San Jose, CA 95113-2303 area counsel, and deputy area counsel for strategic litigation. US While at the IRS, Kim advised large case agents, international Tel: +1 408 704 4041 examiners, and appeals officers in some of the largest examina- Fax: +1 408 704 8074 tions undertaken by the IRS, involving a wide range of complex Email: [email protected] international and domestic corporate issues. Kim also represent- Website: www.deloitte.com ed the IRS in the US Tax Court in large case litigation involving transfer pricing and other international issues, including in the DHL v. Commissioner and Microsoft v. Commissioner cases, receiving western regional and national litigation awards. As associate area counsel and deputy area counsel for strategic litigation, Kim had responsibility for large case litigation, including the special trial attorney litigation of Xilinx v. Commissioner and Veritas v. Commissioner. Kim is a member of the State Bar of California and is admitted to practice before the US Tax Court and the US Court of Appeals for the Ninth Circuit. Kim is a frequent speaker on IRS practice and procedure and the management of complex IRS examinations, especially transfer pricing examinations. In 2015, Kim became an instructor in tax practices, penalties and procedures in the San Jose State University master’s in taxation programme. Kim received her BS in business administration from the University of California, Berkeley, and her JD from the University of Arizona, James E Rogers College of Law.

TAX374 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 374 US

Irving Plotkin

Irving H Plotkin, senior managing director of PwC’s tax and economic controversy practice and a member of its national tax service based in Boston, is one of the premier experts in the field of transfer pricing and other complex domestic and international tax issues such as economic substance, financial products, and insurance.

He specialises in analysis of the effects of various types of PwC government regulation, self-regulation, and taxation on capital flows, output, prices, risk-taking, competition, and efficiency 101 Seaport Boulevard Boston MA 02210 within individual industries. US His work on risk/return measurement and on international and domestic tax issues is widely cited, as is his expert testimony Tel: +1 617 530 5332 Email: on behalf of US and foreign taxpayers and the Internal Revenue [email protected] Service and Department of Justice in many high-profile and Website: precedent-setting tax disputes (including Du Pont, Xilinx, UPS, www.pwc.com/taxcontroversy DHL, ACM, Bausch and Lomb, Dow [COLI], The Limited [NYS], Toys R Us [NYC], Cambridge Brands [Mass.], and the captive insurance cases). He has designed, directed, and published research involving microeconomics, finance, industrial organisation, and econometrics. He has presented the results of these studies before several US Senate and House committees, the Federal Reserve Board, the Interstate Commerce Commission, the Federal Maritime Commission, the Federal Trade Commission, US claims, tax, and district courts, and numerous state legislative committees, courts, regulatory agencies, and arbitration pan- els. He has assisted in the writing of international tax legislation and regulations. Irv holds a BS in economics from the Wharton School (University of Pennsylvania) and a PhD in mathematical economics from the Massachusetts Institute of Technology, where he taught computer science and finance. He has presented numerous papers in several fields of economics and regulation before various academic societies, professional organisations and industrial associations and has served as an editorial reviewer for the Journal of the American Statistical Association, the Journal of Industrial Economics, and the Journal of Risk and Insurance. His published papers, books, and monographs include ‘Risk/Return: US Industry Pattern’ (Harvard Business Review), ‘Rates of Return in the Property and Liability Insurance Industry: A Comparative Analysis’ (Journal of Risk and Insurance); ‘The Consequences of Industrial Regulation on Profitability, Risk Taking, and Innovation’; ‘Torrens in the United States’; and ‘Economic Principles in Establishing Transfer Prices’ (Tax Management, Foreign Income Portfolio, co-author). His comments on current tax developments appear frequently in tax periodicals.

375TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 375 US

Keith Reams

Keith Reams, Deloitte Tax LLP, is the US and global leader for clients and markets for Deloitte’s global transfer pricing services practice. He has advised clients around the globe on intercompany pricing transactions with respect to income tax regulations in Argentina, Australia, Belgium, Brazil, Canada, Chile, China, Columbia, Czech Republic, Denmark, France, Germany, India,

Ireland, Israel, Italy, Japan, Korea, Luxembourg, Malaysia, Deloitte Tax LLP Mexico, the Netherlands, Norway, Peru, Poland, Singapore, South Africa, Spain, Switzerland, Taiwan, Thailand, the UK, 980 9th Street Suite 1800 Sacramento, CA 95814-2738 and the US. US Keith has assisted numerous multinational enterprises with international valuation and economic consulting services involv- Tel: +1 415 783 6088 Email: [email protected] ing merger and acquisition activity, international tax planning, Website: www.deloitte.com and restructuring and reorganisation of international operations. Keith is on the global tax management team for Deloitte’s technology, media and telecommunications (TMT) group and is a leader in the area of transfer pricing for newly emerging industries, such as electronic commerce and cloud computing, where he has extensive experience around the world in helping clients extend their business models into new territories. Keith has testified as a qualified expert in numerous valuation and transfer pricing disputes, including the cases of Nestle Holdings Inc. v. Commissioner; DHL Corp. v. Commission - er; and United Parcel Service of America, Inc. v. Commissioner. In addition, he is one of only three economists in the US approved by the New York State Department of Taxation and Finance to provide transfer pricing expertise and testimony in cases involving cross-border transactions within commonly controlled affiliated groups. He has also helped many clients to successfully resolve valuation and transfer pricing disputes before they reach trial. Keith completed course requirements for a PhD in international finance from New York University. He holds a master of arts degree in economics from California State University Sacramento and a BS degree in chemical engineering from Stanford University.

TAX376 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 376 US

William A Schmalzl

William Schmalzl focuses on tax litigation, corporate tax planning and state tax advice at Mayer Brown. He represents clients in all stages of tax litigation including audits, administrative proceedings, US Tax Court, federal district court and courts of appeals and Illinois state courts. The issues he has litigated include IRC section 199, section

263A, section 482, the investment tax credit, research tax cred- Mayer Brown it, sale-leasebacks, foreign tax credits, franchises, patents and other intangibles. 71 S Wacker Drive Chicago, IL 60606 William’s undergraduate majors in economics and mathe- US matics have proven invaluable in the preparation of expert reports and in the examination of expert witnesses at trial. Tel: +1 312 701 7225 Fax: +1 312 706 9202 William’s trial experience includes Seagate Technology, National Email: Semiconductor, United Parcel Service, RJR Nabisco, ConEd, [email protected] Wells Fargo and Flextronics. Website: www.mayerbrown.com Before joining Mayer Brown, William served as an articles editor at the Harvard Law Review and a clerk to the Honour - able Robert Ainsworth, Jr., of the 5th Circuit Court of Appeals (1977-78).

377TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 377 US

Ronald Schrotenboer

Ronald Schrotenboer practises at Fenwick & West’s Mountain View office. His published decisions include Xilinx, Inc. v. Commissioner, 125 T.C. 37 (2005), aff’d (9th Cir. 2010) (stock option amounts not required to be cost shared under § 482); Sun Microsystems v. Commissioner 69 T.C.M. 1884 (1995), (incentive stock option deduction qualifies for R&D credit); Appeal of Fenwick & West Finnigan Corporation, CCH 401-797 (1990), (throwback rule is applied on a unitary basis; Appeal of Joyce overruled); and Silicon Valley Centre 801 California Street Petition of Intel Corporation, CCH 402-675 (1992), (technol- Mountain View, CA 94041 ogy transfers are not subject to California sales tax). US Ronald received his BA degree, with honours, in 1977 from Tel: +1 650 335 7207 Calvin College in Grand Rapids, Michigan. He received his JD Fax: +1 650 938 5200 degree magna cum laude from the University of Michigan in Email: Order of the Coif [email protected] 1980. He graduated as a member of the and Website: www.fenwick.com was an editor on the Michigan Law Review for two years.

TAX378 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 378 US

George Soba

George Soba, Deloitte Tax LLP, is a principal of the transfer pricing practice. George has more than 18 years of experience with Deloitte, representing US and foreign multinational clients in transfer pricing controversies (audits, appeals, and Competent Authority proceedings between the US and foreign tax authorities), and in advance pricing agreements (APAs). He advises clients on the transfer pricing aspects of global tax ratio- Deloitte Tax LLP nalisation, planning, documentation, and audit defence preparation. George’s industry experience includes aerospace; con- 191 Peachtree St Ste 2000 Atlanta, GA 30303-1749 sumer goods companies (retailers, distributors, and manufactur- US ers); e-commerce; financial transaction processing and electronic trading exchanges; healthcare (vertically integrated pharma- Tel: +1 404 220 1153 Email: [email protected] ceutical companies, biotech, and medical instruments) and con- Website: www.deloitte.com tract research organisations; heavy manufacturing (construction equipment, printing, automotive companies, and automotive parts manufacturers); real estate investment trusts (REITs); and technology (wafer manufacturers, chip design and manufacturing, internet-related optical routers, servers, and infrastructure). Before joining Deloitte, George worked as a field attorney for nine years in the IRS Office of Chief Counsel, served as an adviser to IRS examination teams conducting transfer pricing audits, advised appeals officers on the resolution of transfer pricing matters, served as one of the first IRS field attorneys on APAs, was on the IRS litigation team for the Perkin-Elmer transfer pricing trial before the US Tax Court, and was sec- onded to the IRS APA programme where he served as a team leader during the establishment of the APA programme. He then worked for two years in the Office of Associate Chief Counsel (Inter national) advising large-case examination teams on transfer pricing issues, evaluating transfer pricing controversies for potential litigation by the IRS, advising the US Competent Authority on transfer pricing, permanent establishment, and business profits issues, and as a team leader in the APA programme. George is a frequent speaker on transfer pricing topics and has authored and co-authored papers on transfer pricing audits, blocked income, APAs, and other topics. He holds an LLM in tax from New York University School of Law, and is a member of the American and Washing ton, DC Bar associations.

379TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 379 US

David Stallings

David Stallings, Deloitte US, is the Deloitte global leader of business tax and international tax. The business tax professionals of Deloitte member firms specialise in consulting for multinational enterprises on tax, treasury and business issues and David is a frequent speaker on these topics. He spends a significant amount of time advising US-based multinational clients on matters such as structuring of subsidiaries and joint ventures, acqui- Deloitte Tax LLP sition and disposition planning, cross-border financing, intercompany pricing, foreign tax credit planning, and global cash 191 Peachtree Street NE Suite 2000, Atlanta GA 30303 management. David spent one year on assignment in London US where his clients were US-based and UK-based companies with multinational operations. Prior to joining Deloitte, David was in Tel: +1 404 220 1402 Fax: +1 404 631 8812 charge of the Southeast international tax practice at another Email: [email protected] large tax services firm. Website: www.deloitte.com In 1987, David graduated from Oglethorpe University with a BBA in accounting. He is a certified public accountant in Georgia and a member of the International Fiscal Association.

TAX380 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 380 US

Scott M Stewart

Since joining Mayer Brown in 1989, Scott Stewart’s practice has focused exclusively on tax disputes, including transfer pricing and intercompany debt matters. He represents taxpayers at all levels of federal tax controversy, including audits, administrative appeals before the Internal Revenue Service, mediation involving the appeals division of the IRS, and litigation before the US

Tax Court. Mayer Brown Recognised by Chambers USA each year from 2006 to 2016, Scott is described as “a talented litigator and corporate advisor” 71 S Wacker Drive Chicago, IL 60606 who wins the confidence of clients with his “extraordinary com- US munication skills” and “broad and deep experience”. He is “recommended for his spot-on judgment and analysis”, “his Tel: +1 312 701 7821 Fax: +1 312 706 9203 responsiveness and strategic thinking” and his “ability to antic- Email: ipate issues before they arise”. Chambers USA 2016 describes [email protected] him as “very knowledgeable on the subject matter, attentive to Website: www.mayerbrown.com client needs and quick to learn the client’s issues and business”. Chambers also notes that he is “particularly adept at handling transfer pricing cases at all levels”. Scott has extensive experience with deductibility of interest expense in related-party transactions, including debt vs. equity characterisation and “sham transaction” and “economic substance” issues, dating back to his involvement in the landmark Nestlé Holdings case during the 1990s. Recently, Scott led the Mayer Brown team that filed 15 Tax Court petitions concerning debt-equity issues on behalf of Tyco International and related companies. The cases, which involved $3 billion in interest expense incurred from 1998 to 2000 and implicated an additional $6.5 billion in interest expense incurred from 2001 to 2007, were settled for 8% of the amount in dispute. Scott is also experienced in all aspects of international transfer pricing, including cross-border movements of tangible and intangible property, advance pricing agreements, cost sharing arrangements, Section 6662 documentation, transfer pricing litigation, and issues related to Section 936 Puerto Rico possessions corporations. His transfer pricing litigation experience includes a number of the major cases of the last two decades, such as National Semiconductor, Seagate Technology, Nestlé Holdings and United Parcel Service. Scott holds a JD from Harvard Law School and an MBA from the Johnson Graduate School of Management at Cornell University.

381TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 381 US

David Swenson

David Swenson is the global leader of PwC’s tax controversy and dispute resolution (TCDR) network and is resident in the Washington, DC office. The TCDR global network includes more than 650 tax controversy professionals, located in upwards of 80 countries across the globe, who assist multinational enterprises to prevent, manage, and resolve tax audits and disputes worldwide. PwC Following a prominent legal career spanning 25 years, David has substantial experience in advising multinational enterprises 600 13th Street NW, Suite 1000 Washington, DC 20005 (MNEs) on international tax matters, and assisting companies in US their efforts to pursue a variety of measures aimed at proactively preventing, efficiently managing, and favourably resolving tax Tel: +1 202 414 4650 Email: audits and disputes worldwide. Over the years, David has par- [email protected] ticipated in more than 250 tax controversies involving audits Website: and disputes between MNEs and the Internal Revenue Service www.pwc.com/taxcontroversy (IRS), as well as dozens of other revenue authorities around the world. Many of these tax disputes were resolved at the audit level or through the proactive use of administrative appeals, mediation, arbitration, APAs, or the Competent Authority/MAP process. Other controversies were docketed in a US court of law, proceeded to trial, and resulted in important decisions for MNEs, including cases involving transfer pricing (Bausch & Lomb I), the foreign tax credit (Ampex), Competent Authority matters (Yamaha), the definition of ‘manufacturing’ for Subpart F purposes (Bausch & Lomb II), foreign currency (Carborun - dum), and intellectual property rights (Exide/Exxon). David also participated in several landmark tax cases before the US Supreme Court, including the Barclays Bank, Boeing, and Good year cases. David has been described as “one of the top five tax controversy experts in the US”, and he received recognition as a “leading attorney” in US tax litigation by Chambers US, and as one of the world’s top 25 transfer pricing specialists. In addition, David received a Meritorious Service Certificate from the Treasury Depart - ment and IRS, and has been an adjunct professor at Georgetown University Law Center, where he continuously taught courses for 25 years relating to international corporate income taxation. David received his MLT from Georgetown University Law School, and his JD, with honours, and BA, with distinction, from the University of Mississippi. David also has been admitted to practice before the US Tax Court, the US Court of Federal Claims, numerous US Federal Courts of Appeal, and the US Supreme Court.

TAX382 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 382 US

Joe Tobin

Joe Tobin, Deloitte US, is a senior manager in global transfer pricing at Deloitte’s Washington national tax practice. Joe is very experienced in transfer pricing controversy and transfer pricing planning, especially in the area of cost sharing arrangements. Joe serves a wide variety of clients, specialising in intangible-centric industries such as the high-technology industry and the bio-pharmaceutical industry. Joe was the primary Deloitte Tax LLP drafter of US Treasury’s Regs. §1.482-7 (2011) and Regs. §1.482-7 (2013) on final cost sharing regulations. Joe was cho- 555 12th St. NW Suite 400 sen by USCIB to comment on the OECD’s 2015 discussion Washington, DC 20004 draft on cost contribution arrangements. Joe also helped the US ABA and USCIB draft comments on Notice 2015-54 and the Tel: +1 202 220 2081 Section 367 temporary regulations and Section 482 temporary Email: [email protected] regulations released in September 2015. Website: www.deloitte.com Joe was previously senior counsel at the Department of Treasury, within the Internal Revenue Service (IRS) office of associate chief counsel (international) (branch 6) (transfer pricing) in Washington DC, where he was the national office reviewer in charge of many of the high-profile transfer pricing litigation cases involving transfers of intangibles. Joe also advised IRS exam and field counsel on hundreds of contentious transfer pricing audits that went to IRS appeals. Joe has also commented on several versions of the draft IRS appeals settlement guidelines on cost sharing buy-ins, which have never been published. Joe was also known as the “go to” person for advanced pricing agreements (APAs) with complex technical issues involving cost sharing arrangements (CSAs), and he advised on several such APAs with CSAs. Joe has spoken at numerous conferences, webcasts, and training sessions on transfer pricing and cost sharing. He has been a member of the Georgetown Law Adjunct Faculty since 2013, where he co-teaches a class on transfer pricing. Joe received a master’s degree in tax law from New York University in 2007, a JD from the University of Virginia in 2005, and a Bachelor of Arts in Philosophy and Political Science from Reed College in 1995. Joe is licensed to practice law in Nevada and New York.

383TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 383 US

Gary Wilcox

Gary Wilcox is a principal with PwC in Washington, DC, where he co-leads a US controversy team that actively advises clients during the audit management and appeals and resolution phases of an Internal Revenue Service (IRS) dispute. Gary also works closely with corporate and international specialists in cross-border transactions to help clients prepare for potential controversy.

Gary’s team frequently seeks rulings and other guidance for PwC clients from the IRS and Treasury as a means of proactively avoiding tax controversies. 600 13th Street NW, Suite 1000 Washington, DC 20005 Gary was recently a partner with Morgan Lewis, where he US headed up the firm’s tax practice. Prior to that, he served as deputy chief counsel (technical) in the IRS Office of Chief Tel: +1 202 312 7942 Fax: + 1 678 529 4506 Counsel and, earlier, a leader of PwC’s mergers and acquisitions Email: [email protected] practice. Website: Gary was litigation counsel to Iberdrola and ScottishPower www.pwc.com/taxcontroversy in NAGP v. Commissioner, a 2012 US Tax Court decision that upheld nearly $1 billion of taxpayer’s interest deductions on cross-border intercompany debt. A frequent lecturer on corporate tax issues, Gary is an author of the Bloomberg BNA Tax Management Portfolio entitled ‘Corporate Acquisitions – (A), (B), and (C) Reorganizations’. Gary has an LLM in taxation from New York University, a JD with highest honours from the University of Oklahoma and an undergraduate degree (cum laude) from Texas Tech University.

TAX384 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 384 US

Joel V Williamson

Joel Williamson is co-chair of Mayer Brown’s tax controversy practice. He has tried in excess of 60 tax cases to judicial opinions and an unprecedented seven transfer pricing cases, including Eli Lilly, GD Searle, Westreco (Nestlé), Seagate Technology, National Semiconductor, United Parcel Service and most recently in 2015 Eaton Corporation. Mayer Brown Continuing his history of handling the largest of transfer pricing cases, Joel is serving as trial counsel in the mega multi- 71 S Wacker Drive Chicago, IL 60606 billion dollar Guidant LLC cases. Also, in 2015, Joel was a lead US trial counsel in the multi-billion dollar Exelon like-kind exchange case. Tel: +1 312 701 7229 Fax: +1 312 706 9204 In the international tax area, Joel has litigated subpart F, Email: constructive triangular dividend and R&D moratorium issues, [email protected] Brazilian and other foreign tax credits for banks, as well as for- Website: www.mayerbrown.com eign versus domestic-source income IRC § 863(b) questions. In addition, Joel has litigated IRC § 338 corporate acquisition related issues, like debt vs. equity for Nestlé. Joel was a lead trial counsel in the mega Tyco debt vs. equity cases, which were favourably settled for Tyco. Joel has litigated significant procedural questions, including the proper role of IRS trial counsel in the audit examination process, Westreco (Nestlé). He is also experienced in summons enforcement actions for both foreign and domestic records (Eaton). Joel has been recognised by Chambers USA as a leading lawyer every year since 2003 to 2016. Chambers USA said Joel is “a dean of the tax controversy Bar, revered for his ‘spectac- ular courtroom manner and skills’.” In addition, Legal 500 recognised him as a leading lawyer in 2011 to 2016. Joel served as an officer in the US Army from 1970 to 1972, assigned to the offices of the staff judge advocate, 12th support brigade, ft. Bragg, NC, and subsequently to Saigon support command, the Republic of South Vietnam. After his return from Vietnam in 1972, Joel joined the Chief Counsel’s Office, US Department of Treasury. In 1978, he was appointed to one of 20 special trial attorneys located throughout the US. Joel joined Mayer Brown in 1986 as a partner.

385TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 385 US

Todd Wolosoff

Todd Wolosoff, Deloite Tax LLP, is the global and US leader for transfer pricing, and the Deloitte Tax transfer pricing managing partner. He is based in the New York office. He has nearly 30 years of experience as a partner in representing multinational enterprises in transfer pricing and international tax matters. Todd was promoted to his current roles in 2012 and 2011 respectively. Previously, Todd was the partner-in-charge of Deloitte Tax LLP transfer pricing for the northeast US and the leader of the tri- state transfer pricing group since its inception in 1990. He is a 1633 Broadway New York, NY 10019-6754 founding member of the Deloitte Tax national transfer pricing US leadership group. In Todd’s global leadership role, he is responsible for creat- Tel: +1 212 492 4890 Email: [email protected] ing and implementing strategy and providing vision and leader- Website: www.deloitte.com ship to the Deloitte member firm network’s nearly 2,000 transfer pricing professionals worldwide. In his US transfer pricing leadership role, Todd is responsible for all aspects of the US transfer pricing group including strategy, operations, hiring and human resources. Todd has approximately 50 partners, princi- pals and directors and hundreds of professionals as part of his team. Todd serves as an adviser to several of the world’s largest multinationals and has conducted numerous transfer pricing planning studies in virtually all industries, with a particular focus on pharmaceuticals, electronics, financial services, consumer products, automotive, TMT, and fashion and beauty products, for both inbound and outbound taxpayers. He has been recognised by Euromoney as one of the world’s leading transfer pricing advisers and was one of four Deloitte tax partners selected by Mondaq in its survey of the top attorneys in the US. Todd is also recognised by International Tax Review as one of the world’s leading tax advisers. Todd holds a BS in economics from the Wharton School of the University of Penn - sylvania, a JD from St. John’s School of Law, and an LLM from New York University School of Law. Todd is a licensed attorney and a CPA, as well as a member of the American Bar Association, the New York State Bar Association, the American Institute of Certified Public Accountants, and the New York Society of Certified Public Accountants.

TAX386 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 386 US Robert H Albaral Baker & McKenzie Gregory Barton PwC Peter Blessing KPMG Thomas Borders McDermott Will & Emery Kim Boylan White & Case Steven S Brown Martin, Brown, Sullivan, Roadman & Hartnett Thomas Callahan Thompson Hine Nathaniel Carden Skadden, Arps, Slate, Meagher & Flom George M Clarke Baker & McKenzie Jerold Cohen Sutherland Asbill & Brennan Erin Collins KPMG Andrew Crousore Baker & McKenzie Michael Danilack PwC Lucas Dante KPMG Michael Desmond Law Offices of Michael J Desmond Mike Dolan KPMG Carol Dunahoo Baker & McKenzie Michael Durney Law Offices of Michael C Durney Elizabeth Erickson McDermott Will & Emery

387TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 387 US David Ernick PwC Miriam Fisher Latham & Watkins Sean Foley KPMG Scott Frewing Baker & McKenzie Jasper G Taylor III Norton Rose Fulbright Stephen Gardner Cooley George Gerachis Vinson & Elkins Fred Goldberg Jr Skadden, Arps, Slate, Meagher & Flom Charles Hall Norton Rose Fulbright Rob Hanson EY Lawrence Hill Shearman & Sterling Thomas Johnston Shearman & Sterling Maria Jones Miller & Chevalier Richard Jones Sullivan & Worcester Roger Jones McDermott Will & Emery Phil Karter Chamberlain Hrdlicka White Williams & Aughtry Kevin Kenworthy Miller & Chevalier Donald Korb Sullivan & Cromwell Stephen Kranz McDermott Will & Emery

TAX388 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 388 US Frank Lavadera KPMG Gregg Lemein Baker & McKenzie Patricia Lewis Caplin & Drysdale Jerome Libin Sutherland Asbill & Brennan Thomas Linguanti Baker & McKenzie Raj Madan Skadden, Arps, Slate, Meagher & Flom John Magee Morgan Lewis & Bockius Jane Wells May McDermott Will & Emery David Nagle Sullivan & Worcester Deborah Nolan EY Kathryn O’Brien PwC Mark Oates Baker & McKenzie Pam Olson PwC Emily Parker Thompson & Knight Jean Pawlow McDermott Will & Emery Martin Press Gunster Jose Manuel Ramirez KPMG Patricia Anne Rexford Baker & McKenzie David Rosenbloom Caplin & Drysdale

389TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 389 US Leslie Samuels Cleary Gottlieb Steen & Hamilton Paul Schick Baker & McKenzie Leslie Schneider Ivins Phillips & Barker William Sharp Sharp Partners Barry Shott PwC Sanford Stark Morgan Lewis & Bockius Douglas Stransky Sullivan & Worcester Brian Trauman KPMG Juan Vasquez, Jr Chamberlain, Hrdlicka, White, Williams & Aughtry Mario Verdolini Davis Polk & Wardwell Duane Webber Baker & McKenzie Todd Welty McDermott Will & Emery Daniel White Baker & McKenzie B John Williams Skadden, Arps, Slate, Meagher & Flom Robert Willmore Crowell & Moring Diana Wollman Cleary Gottlieb Steen & Hamilton Steven Wrappe KPMG Russell Young Baker & McKenzie Shanwu Yuan Baker & McKenzie Thomas Zollo KPMG

TAX390 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 390 Venezuela

Alberto Benshimol Bello

Alberto Benshimol Bello received his law degree (summa cum laude) from Andrés Bello Catholic University (1996) and a Master of Laws degree (LLM) in international taxation from New York University (1997). He was a recipient of the Donald L. Brown Scholarship granted by New York University School of Law. He is a professor of financial and tax law in the undergraduate and postgraduate studies at Andres Bello Catholic D’Empaire Reyna Abogados University (since 2003). Alberto is a member of the Latin America committee of the Edificio Bancaracas, PH Plaza La Castellana International Fiscal Association (IFA) and is secretary of IFA Caracas 1060 Venezuela. He is a member of the New York State Bar Associa - Venezuela tion and the International Bar Association, as well as being a Tel: +58 212 264 6244 (general) member of the Society of Trust and Estate Practitioners +58 212 264 7376 (direct) (STEP). +58 412 264 6250 (mobile) A Email: [email protected] lbertos’s previous roles have included international associ- Website: www.dra.com.ve ate of the law firm Wilmer, Cutler & Pickering, based in Wash - ing ton, DC (1997-1998), while he was also a member of the Venezuelan team that conducted and completed the negotiations of the US-Venezuela tax treaty (1998). Since 2005, Alberto has been a partner of D’Empaire Reyna Abogados. He has published several articles in Venezuela and abroad on International Taxation and Wealth Planning, and frequently lectures on such matters. He represents individuals, fiduciaries and family businesses in domestic and international tax, estate and trust planning. He also represents corporate clients on domestic and international tax matters, such as Bristol-Myers Squibb, Brown Brothers Harriman, Citigroup Private Bank, Coca-Cola Femsa, GE, HSBC, JP Morgan, Mexichem, Rolex, Rosneft and Toshiba. He has also been recognised by numerous surveys including those conducted by Chambers and Partners, Who’s Who Legal, World Tax, International Tax Review, Latin Lawyer, and Practical Law Review, as a leading Venezuelan tax practitioner.

391TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 391 Venezuela

Humberto Romero-Muci

Humberto Romero-Muci graduated (summa cum laude) from Andrés Bello Catholic University (1985). He gained a master’s degree in law and a specialisation and diploma on international taxation at Harvard Law School (1986), later obtaining a PhD at Central University of Venezuela (2003). He is a fellow of the National Academy of Political and Social

Sciences, Seat N° 14 (2005); a member of the board of direc- D’Empaire Reyna Abogados tors and treasurer of the same academy from 2007 to 2011, as well as secretary, a role he still holds. Humberto is also a profes- Edificio Bancaracas, PH Plaza La Castellana sor of undergraduate and postgraduate studies at Andrés Bello Caracas 1060 Catholic University, Central University of Venezuela and the Venezuela Metropolitan University and is also chair professor and head of Tel: +58 212 264 6244 (general) the finance law lecture at Andrés Bello Catholic University +58 212 267 7154 (direct) (1987-now). +58 412 234 3690 (mobile) Email: [email protected] He is a former Justice of the First Court on tax matters Website: www.dra.com.ve (1990-1993) and of the Political-Administrative Chamber of the Supreme Court (1998-2000). He was previously a partner of the law firm Tinoco, Travieso, Planchart, Erminy y Asociados (1986-1997); co-founder and managing partner of the law firm Romero-Muci & Asociados (1997); international partner of Andersen Legal (1997-2002) and Deloitte (2002-2012). Since 2012 he has been a partner of DEmpaire Reyna Abogados. He has published more than 60 articles in law reviews in Venezuela and abroad, and more than 12 books on the matters of accounting, taxation and tax litigation. Humberto has received several awards, including the following: Annual Award from the Attorney General’s Office (1989); Honor Award from the Academy of Political and Social Sciences (1991 and 2005); Nuck Wicksell Honor Award, granted by the Venezuelan Association of Law and Economics (1997); Honor Award Marcos Ramirez Murzi granted by the Venezuelan Tax Law Association (2007 and 2008). He has taken part in the most relevant cases of tax litigation in customs, transfer pricing, municipal taxes, income taxes and international arbitration, including the representation of: Total, Eni, Weatherford International, FedEx, Brightstar, Coca Cola Femsa, Flowserve, Makro, Norberto Odebrecht Constructora, AstraZeneca, Bayer, and Halliburton, among others. He has also been ranked as a top tax adviser by several tax reviews and directories such as Chambers, International Tax Review, and Top Tier Lawyers.

TAX392 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 392 Venezuela

José Valecillos

José Valecillos is an associate at the tax group of D’Empaire Reyna Abogados. José has represented multinational enterprises in a wide range of tax disputes, including several transfer pricing litigations. José has also provided tax advice to multinational enterprises on several corporate transactions and on international tax matters. D’Empaire Reyna Abogados He received his law degree from the Metropolitan University in 2007 and a Master of Laws degree (LLM) in taxation from Edificio Bancaracas, PH Plaza La Castellana Georgetown University Law Center in 2014. Caracas, 1060 José is the Venezuelan Branch representative of the Young Venezuela IFA Network (YIN) and a member of the Venezuelan Tax Law Tel: +58 212 2646244 (general) Association (AVDT). José has spoken at international confer- +58 414 7299162 (mobile) ences held by the International Bar Association (IBA) Taxes Email: [email protected] Committee and by the International Fiscal Association Latin Website: www.dra.com.ve America. Before joining D’Empaire, José was an associate at Deloitte Caracas and served at the Venezuelan tax authority’s legal office.

393TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 393 Venezuela José Barnola Baker & McKenzie Alberto Blanco-Uribe Klemprer, Rivas, Pérez, Trujillo & Asociados Valmy Díaz Torres, Plaz & Araujo Ronald Evans Baker & McKenzie Andrés Halvorssen Raffalli de Lemos, Halvorssen, Ortega, Ortiz Jorge Jraige Baker & McKenzie Alaska Moscato EY Rafael Tobía Rodríguez & Mendoza

TAX394 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 394 Vietnam

Minh Bui

Minh Bui, Deloitte Vietnam, has over 15 years of professional practice experience in tax and business advisory services. He specialises in tax advisory and controversy effective planning and is known for his in-depth knowledge of the Vietnamese taxation system. He has worked with clients and tax professionals globally. Minh also has an extensive network with different levels of tax and relevant government authorities in Vietnam, such as the Deloitte Vietnam Government Office, Ministry of Planning and Investment, Ministry of Finance, General Department of Taxation, General 12A Floor, Vinaconex Tower 34 Lang Ha Street Department of Customs, and provincial tax and customs Dong Da District, Hanoi authorities. Vietnam Minh has been serving several of the world’s leading heavy Tel: +84 (4) 6 288 3568 industries, construction, manufacturing and real estate compa- Fax: +84 (4) 6 288 5678 nies with their first entry into Vietnam and later aggressive busi- Email: [email protected] ness expansion marking certain milestones of their history of Website: www.deloitte.com success. Minh was previously the leader of the Japanese service group and is currently leader of the Korean service group of Deloitte Vietnam. He has contributed significantly to the development of the Vietnamese taxation system through his public speeches, articles, and interviews. His most recent key successes include securing nearly $20 million in tax refunds for a large Japanese company and a successful petition to secure Vietnamese tax incentives for a South Korean Chaebol (a large family-owned business conglomerate). Minh holds a bachelors degree in accounting and finance (Vietnam) and is a certificated accountant by CPA Australia and CPA Vietnam. He is member of the Vietnam Tax Consultants’ Association (VTCA), Korean Chamber of Business in Vietnam (Korcham), and the tax working group of the Vietnam Business Forum.

395TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 395 Vietnam

Tuan Bui

Tuan Bui, Deloitte Vietnam, has been practicing audit, tax, and business advisory in Vietnam for over 22 years, including two years in the US. Tuan has held partner roles serving large and prestigious multinational clients in all types on Vietnam taxation. He specialises in VAT, duties exemption and refunds, customs and indirect tax reviews and advisory, and indirect tax audits for Deloitte Vietnam large-scale projects. Tuan’s specialisation covers industries, such as energy and resources, technology, media and telecommunica- 12A Floor, Vinaconex Tower 34 Lang Ha Street tions, manufacturing and real estate. Dong Da District, Hanoi Tuan has been recognised as the leading tax professional of Vietnam indirect tax. He is the leader of the Chinese service group of Tel: +84 (4) 6 288 3568 Deloitte Vietnam. He has contributed significantly to the devel- Fax: +84 (4) 6 288 5678 opment of the Vietnamese taxation system through his public Email: [email protected] speeches, articles, and interviews. Website: www.deloitte.com Tuan has worked with many different levels of tax and relevant government agencies in Vietnam. He also has rich experience in working with tax offices, tax professionals and clients in numerous other countries. Tuan represents Deloitte to provide comments on draft laws and regulations on tax and customs. He has very strong connections and relationships with the Ministry of Finance, General Department of Customs, General Department of Taxation and their lower authorities in major cities and seaports in Vietnam. Tuan holds a bachelors degree in accounting and finance (Vietnam) and a master’s degree in business administration from the University of Hawaii (US). He is a certificated accountant by CPA Australia and CPA Vietnam. He is member of the American Chamber of Commerce in Vietnam, Hong Kong Business Association Vietnam (HKBAV), Vietnam Tax Consultants’ Association (VTCA) and the VTCA board.

TAX396 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 396 Vietnam

Nguyen Huong Giang

Nguyen Huong Giang is a partner in the tax and legal services practice of PwC Vietnam with nearly 19 years of professional experience. Giang has been involved in advising multinational clients in Vietnam and potential investors in various areas including, but not limited to, direct investment, tax planning and compliance, customs, tax and transfer pricing audit supports. PwC Vietnam Giang spent three years working in Tokyo, where she gained experience in international taxation and transfer pricing and 16th floor, Keangnam Hanoi Landmark 72 advised potential Japanese clients on investing into Vietnam. Pham Hung Road Giang leads the government liaison team in PwC Vietnam. Nam Tu Liem District, Hanoi She maintains excellent relationships with key government Vietnam offices to assist clients in clarifying tax and customs and legal Tel: +84 (4) 3946 2237 regulations. She has extensive experience in tax controversy and Email: [email protected] dispute resolution. Website: Particularly, Giang experienced in providing expert opinions www.pwc.com/taxcontroversy in international arbitration. Giang holds a bachelors degree in banking and finance from the National Economics University, a BA from the Hanoi University, and an MBA in international technology from the Asian Technology Institute in Thailand. She is also a member of the Vietnam Tax Consultants Association.

397TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 397 Vietnam

Christopher Marjoram

Christopher Marjoram is a partner in the tax and legal services practice in PwC Vietnam and is one of the country’s leading tax dispute practitioners. He has extensive experience in tax dispute resolution and has advised on numerous high-profile tax disputes at both a local and national level, offering insight on matters ranging from dispute resolution strategies through to government liaison, nego- PwC Vietnam tiation and settlement. Chris has previously held roles in the UK and China and 8th Floor, Saigon Tower 29 Le Duan Street advises clients on a wide range of tax matters across different District 1 sectors. Having specialised in mergers and acquisitions, interna- Ho Chi Minh City tional tax and reorganisations for almost 20 years he is at the Vietnam forefront of advice on international issues such as transaction- Tel: +84 8 3824 0118 based taxes, VAT on the export of goods and services, treaty Mobile: +84 (0) 90 230 2909 Email: christopher.marjoram@ claims and transfer pricing disputes. vn.pwc.com Chris works closely with colleagues across all of PwC Viet- Website: nam’s service lines including PwC Vietnam’s market leading tax www.pwc.com/taxcontroversy disputes and government liaison practice.

TAX398 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 398 Vietnam

Hoang Phan

Hoang Phan, Deloitte Vietnam, is a tax partner leading the financial services practice. Hoang has 20 years of experience in tax compliance, tax planning, tax controversy, finance, and business advisory services to meet the needs of multinational enterprises operating in Vietnam in a wide variety of industries such as manufacturing,

FMCG, banking and financial services, and telecom. Deloitte Vietnam Hoang has maintained a close and long-term working relationship with various tax authorities in Vietnam, both central 18th Floor, Times Square Building No, 57-69F Dong Khoi Street and provincial, by frequently sharing knowledge, experiences Ben Nghe Ward, Ho Chi Minh City and information about international tax practice. Vietnam Hoang actively contributes comments and recommendations Tel: +84 8 3521 4065 to the Ministry of Finance regarding draft tax regulations via the Fax: +84 8 3910 0751 Vietnam Business Forum, VTCA and other organisations. Email: [email protected] Hoang regularly speaks at Tax Dialogue event alongside a Website: www.deloitte.com representative of the Minister of Finance and leaders of the Ho Chi Minh City tax authority. Hoang is a senior member of the ACCA and has just passed the test to be admitted to the ICAEW. Hoang is also a member of CPA Australia, VACPA (Vietnam) and holds an Advance Diploma of International Tax by CIOT (UK).

399TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 399 Vietnam

Huong Vu

Huong Vu is a tax partner and tax leader for the Hanoi market of EY Vietnam. She has more than 20 years’ experience in tax and regulatory consulting in Vietnam, Laos and Cambodia. Huong has in- depth understanding of Vietnam’s legal system and various tax and investment regulations. She leads a team of experienced and multi-disciplinary professionals in servicing clients, focusing on EY Vietnam foreign invested companies. Huong is involved in tax review, tax controversy, and tax lit- 8th Floor, CornerStone Building, 16 Phan Chu Trinh igation support. She has an exemplary reputation in the market Hoan Kiem District, Hanoi for her capabilities in representing the firm, clients or specific Vietnam industry to negotiate and provide technical analysis to local and Tel: +84 4 38315100 central tax authorities for tax rulings and tax incentives. Huong Mobile: +84 903432791 also has direct contact to a pool of national and international Email: [email protected] experts to provide global ad-hoc support for various tax, finan- Website: www.ey.com cial planning and public-private partnerships and foreign investment-related issues. During her 20 years of professional experience, Huong has helped many clients to resolve various taxation issues with the authorities. These often relate to issues raised during periodic tax audits of companies by provincial tax departments. Huong is a board member of the Vietnam Tax Consultant Association and regularly represents EY to provide comments on draft laws and regulations on tax and customs. She is also a standing member and the leader of the tax group of the Vietnam Business Forum (VBF) in dialogues with the government, where she has actively contributed her opinions and initiatives. She is an excellent link between VBF’s foreign investors and regulator/policymakers to resolve any issues or concerns of an investor on the investment environment, as well as the tax policy and tax system in Vietnam. In working on policy issues and representing industry groups in discussions with the central tax authorities or Ministry of Finance, Huong is assisted by EY’s specialist government liaison team, which has developed strong contacts with all levels of the tax administration – from provincial tax department to ministry and government level. Huong holds an MBA from the Western Pacific University (US), and is a member of CPA Australia. Prior to her professional experience in finance, Huong used to be a lecturer at Vietnam Maritime University.

TAX400 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 400 Vietnam Frederick Burke Baker & McKenzie Richard Irwin PwC Tram Le Bao PwC Huu Phuoc Nguyen Phuoc & Partners Thanh Vinh Nguyen Baker & McKenzie

401TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 401 Index of firms Index of firms

11 New Square, 328-330 Baker & McKenzie, 8, 24, 26, 31, 42, 79, 103, 106, 124-125, 142-143, 150, 154, AAA Advogados, 233 173, 183, 190, 197, 209-210, 217, 225, Abreu Advogados, 234 228, 231, 250, 258, 278-279, 291, 300, 306, 312, 315, 328-330, 365, 387-390, Accura, 107 394, 401

Adachi Henderson Miyatake & Fujita, 190 Balaguer Morera & Garcia Del Rio, 278

Advaita Legal, 164 Baniqued & Baniqued, 228

Advocacia Krakowiak, 53 Barbosa Mussnich Aragao Advogados, 52- 53 Afschrift, 42 Basham Ringe y Correa, 209 Akin Gump Strauss Hauer & Feld, 250 Bech-Bruun, 107 Alcalde & Cia Abogados, 83 Bekes Partners, 154 Alder & Sound, 111 Berwin Leighton Paisner, 331 Allen & Overy, 42, 142 Bichara Barata & Costa Advogados, 52 Amplo, 83 Bird & Bird, 111 Andre Teixeira & Associados, 54 Bjørnholm Law, 107 Arendt & Medernach, 192 BKP (Brauneis Klauser Prandl), 31 Arsene Taxand, 124 Blakes, 79-81 Ashurst, 124 BMR Legal, 164 Asorey & Navarrine, 8 Bond Dickinson, 329 Ateleia, 124 Bonelli Erede, 183 Atlas, 217 Booij Bikkers Lawyers, 217 Avellum Partners, 315 Borenius Attorneys, 111 Azman Davidson, 197 Brauneis Klauser Prandl, 31 BAHR, 225 Bruchou Fernandez Madero & Lombardi, 8

Bruchou Fernández Madero & Lombardi, 8

TAX402 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 402 Index of firms

BSR & Co, 164 D’Empaire Reyna Abogados, 391-393

Bulit Goñi & Tarsitano, 8 D&B David si Baias/PwC, 237

Cabinet Turot, 125 Darrois Villey, 124

Campos Ferreira Sa Carneiro, 234 Dauginet, 42

Caplin & Drysdale, 389 Davies Ward Phillips & Vineberg, 79

Carey, 83 Davis Polk & Wardwell, 390

Carey Olsen, 330 De Bont Advocaten, 217

Carlé Korn Stahl Strahl, 143 De Pardieu Brocas Maffei, 124

Casals Abogados, 279 Deloitte, 10-13, 15, 22, 28-30, 34, 39-41, 44, 55, 57, 59, 62, 67, 72-73, 75-76, Castro Barros Sobral Gomes, 52-53 79, 88-89, 92-93, 95, 98-99, 101-102, Chamberlain Hrdlicka White Williams & 108-110, 129-130, 133-135, 137-138, Aughtry, 388, 390 148-149, 166-168, 170, 172, 174-177, 184-185, 188-189, 193-195, 199-201, Chiomenti Studio Legale, 183 203-205, 207-208, 211-213, 219-220, 223-224, 226-227, 230, 235-236, 239, Chouette, 291 252, 254-257, 259, 261, 263-268, 270- Clayton Utz, 25 277, 280, 282, 284, 286, 292, 297-299, 301-305, 307-310, 316, 318, 322-327, Cleary Gottlieb Steen & Hamilton, 124, 329, 339, 342, 345, 348-349, 357, 359, 390 366, 368, 370, 374, 376, 379-380, 383, 386, 395-396, 399 Cliffe Dekker Hofmeyr, 262 Deloitte Haskins & Sells, 155-157, 159, Clifford Chance, 321, 329-330 161 CMS Bureau Francis Lefebvre, 116, 124 Deloitte Legal Szarvas Erdős and Partners Collins Barrow (Canadian member of Baker Law Firm (Hungary), 151 Tilly International), 65 Demarest Almeida, 52 Cooley, 388 Dentons, 56, 58, 60-61, 64, 70, 74, 77, Cordeiro Guerra & Associati, 183 104, 118, 127, 229, 240, 242-244, 246, 248-249, 313, 350, 367 Corrs Chambers Westgarth, 25 Dhruva Advisors, 164 Cragus Group, 144 DLA Piper, 31, 150, 154, 183, 315 Crowe Horwath Australia, 25 Dr Gunter Dorr & Kollegen, 142 Crowell & Moring, 390 Dr Suvarn Law Offices, 306 Cuatrecasas, 278 Drew & Napier, 258 Cuatrecasas Goncalves Pereira, 234

403TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 403 Index of firms

Economic Laws Practice, 160, 162-163 Goltsblat BLP, 250

Edwards y Cia, 83 Gowling WLG, 79-80

Eleven Wentworth Chambers, 25 Greenwoods & Herbert Smith Freehills, 24-26 ENSafrica, 260 Gunster, 389 Espanha e Associados, 233 Hall & Wilcox, 19 Estudio Beccar Varela, 8 Hannes Snellman, 107, 111 Estudio O’Farrell, 8 Harleys Chambers, 221 Eurofast Taxand, 106 Haynes and Boone, 209 Euroglobal SEE Audit, 106 Herbert Smith Freehills, 24-26, 250, 329 Eversheds, 330 Hernandez y Cia, 225 EY, 24, 31, 54, 80-81, 103, 106, 111, 124, 143, 150, 154, 164-165, 173, 183, 190, Hertoghs Advocaten, 217-218 192, 197, 202, 206, 209-210, 218, 221, 225, 228, 231, 234, 238, 250, 258, 262, Hogan Lovells, 210, 328-329, 331 269, 278-279, 291, 306, 315, 328, 330- Hulgaard Advokater, 107 331, 388-389, 394, 400 Hunton & Williams, 306 EY (SGV & Co), 228 Independent, 150, 164 Fasken Martineau, 79-80 Independent barrister, 221 Felesky Flynn, 80 Ivins Phillips & Barker, 390 Fenwick & West, 332, 343, 351-353, 360, 371, 378 Jaegers & Soons Advocaten, 217

Fidal, 124 Jalsovszky Law, 154

Field Court Tax Chambers, 317 Johnson Winter & Slattery, 24-25

Fraga Bekierman & Cristiano, 52 Joseph Hage Aaronson, 328-329, 331

Frenkel & Associés, 124-125 Khaitan & Co, 164

Freshfields Bruckhaus Deringer, 31, 42, Kim & Chang, 269 125, 142, 183, 217, 328 King & Wood Mallesons, 24-25 Galhardo Vilão Torres - Sociedade de Kinstellar, 315 Advogados, 234 Klemprer Rivas Pérez Trujillo & Asociados, Garrigues, 83, 233, 278-279 394 Geoffrey Clews, 221 KM Partners, 315 Gillioz Dorsaz & Associés, 300

TAX404 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 404 Index of firms

Kotschnigg, 31 Luna Requena & Fernandez Borzese Abogados, 8 KPMG, 23-25, 31, 42, 48, 79, 83, 103, 106, 111, 142-144, 150, 154, 164-165, Luthra, 165 173, 190-192, 197, 209-210, 221, 225, 228, 231, 233-234, 238, 250, 258, 262, Macchi di Cellere Gangemi, 183 269, 278-279, 291, 300, 306, 312, 315, Machado Associados, 52-53 328-329, 358, 387-390 Machado Meyer, 53 KPMG Acor, 107 Maisto e Associati, 183 KPMG Meijburg & Co, 217 Majmudar & Partners, 164 KPMG/Fidal Direction Internationale, 124 Marchenko Danevych, 315 Krishnomics Legal, 158, 164 Marimon Abogados, 278 Krogerus, 111 Mariz de Oliveira e Siqueira Campos, 53 Kroy Abogados, 209 Martin Brown Sullivan Roadman & Küffner Maunz Langer Zugmaier, 142-143 Hartnett, 387

Latham & Watkins, 388 Marval O’Farrell and Mairal, 8

Lautenschlager Romeiro e Iwamizu Matheson, 173 Advogados, 45 Mattos Filho, 52-54 Lavrynovych & Partners, 315 Mayer Brown, 37, 47, 49-50, 112, 114, Law Offices of Michael C Durney, 387 119-120, 319, 337, 341, 347, 354, 356, Law Offices of Michael J Desmond, 387 361-364, 369, 372-373, 377, 381, 385

Law Square, 33, 35-36, 38 McCarthy Tetrault, 79

LB Y Cia, 209 McDermott Will & Emery, 142, 387-390

Lee & Li, 306 Miller & Chevalier, 388

Lefosse Advogados, 52 Miller Thomson, 79

Leitner & Leitner, 31 Minter Ellison, 24-25

Lenz & Staehelin, 294 Miranda Correia Amendoeira, 233

Liedekerke, 42 Mitrani Caballero Ojam & Ruiz Moreno, 8

Linklaters, 42, 142, 278 Monard Law, 42

Long An Law Firm, 91 Morais Leitao Galvao Teles Soares da Silva & Associados, 233 Loyens & Loeff, 42, 217 Morgan Lewis & Bockius, 389-390 Ludovici Piccone & Partners, 183 Nagashima Ohno & Tsunematsu, 190

405TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 405 Index of firms

Nagy és Trócsányi, 154 Platinum Tax Consultants, 197

Natanael Martins Mario Franco e Gustavo Plesner, 107 Teixeira, 53 PLMJ, 234 Nazali Attorney Partnership, 311 Pump Court Tax Chambers, 328-331 NERA, 140 PwC, 3, 8-9, 14, 16-18, 20-21, 24-25, 27, New Chambers, 24-25 32, 42-43, 46, 51-53, 69, 78, 82-87, 90, 94, 96-97, 100, 103, 105-107, 111, 113, Nik Saghir & Ismail, 197 124, 126, 128, 131-132, 136, 139, 141- Nishimura & Asahi, 190 143, 145-147, 150, 152, 154, 165, 169, 171, 173, 178-181, 183, 186-187, 190, Norton Rose Fulbright, 79, 388 192, 196, 198, 209-210, 214-216, 222, 231-234, 241, 245, 251, 253, 262, 269, Oberson Abels, 300 278-279, 281, 287-289, 291, 293, 295- Oikonomidis - Kontos, 143 296, 312, 314-315, 320, 328-331, 338, 340, 344, 346, 375, 382, 384, 387-390, One Crown Office Row, 331 397-398, 401

One Essex Court, 329-330 PwC Law, 63, 68

Ong Sim Ho, 258 PwC/Landwell & Associés, 124-125

Oppenhoff & Rädler, 142 PwC/Reti Antall & Partners Law Firm, 154 Oracle India, 164 Python, 300 Ortiz Hernandez y Orendain, 209 Quinones Cruz, 106 Osborne Clarke, 278 Radzikowski Szubielska i Wspólnicy, 231 OSE, 209-210 Raffalli de Lemos Halvorssen Ortega Ortiz, Osler Hoskin & Harcourt, 66, 71, 79-80 394 P+P Pöllath, 142-143 Raja Darryl & Loh, 197 Pepeliaev Group, 250 Ramón y Cajal, 278 Pérez Alati Grondona Benites Arntsen & Réti Antall & Partners Law Firm/PwC Martínez de Hoz, 8 Legal, 153 Peter Nordquist Advokatbyrå, 291 Rodríguez & Mendoza, 394 Philippe Derouin Avocat au barreau de Rogerio Fernandes Ferreira & Associados, Paris, 115 233-234 Phuoc & Partners, 401 Rosso Alba Francia & Asociados, 8 Pinheiro Neto Advogados, 52 RPC, 328 Pinsent Masons, 328, 330-331 RSM, 329

TAX406 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 406 Index of firms

Russell McVeagh, 221 Sullivan & Worcester, 388-390

Salvador & Associates, 228 Sutherland Asbill & Brennan, 387, 389

Sánchez DeVanny, 210 Taj Société d’Avocats, 117, 121-123

Santamarina y Steta, 209 Tauil & Chequer Advogados in association with Mayer Brown, 47, 49-50 Sapag & González Abogados, 83 Tax-Insight, 217 Schekin and Partners, 247 Teijeiro & Ballone Abogados, 8 Schellenberg Wittmer, 300 Temple Tax Chambers, 328, 330 Selmer, 225 Tenth Floor Chambers, 25 Serge Gloutnay, 79 Thompson & Knight, 389 Sergio André Rocha Advocacia & Consultoria Tributária, 53 Thompson Hine, 387

Servulo, 234 Thorndon Chambers, 221

Sharp Partners, 390 Thorsteinssons, 80-81

Shearman & Sterling, 388 Tommy V Christiansen Law Firm, 107

Shearn Delamore & Co, 197 Torres Plaz & Araujo, 394

Simmons & Simmons, 331 Torys, 80

Skadden Arps Slate Meagher & Flom, 328, Trench Rossi e Watanabe Advogados, 53- 387-390 54

Skeppsbron Skatt – Taxand, 283, 285, 290- Trilegal, 165 291 Turanzas Bravo & Ambrosi, 209 Slaughter and May, 329-331 Ulhôa Canto Rezende e Guerra Advogados, SML Tax Chamber, 164 52

Sole practitioner, 164 Ulrich Sorgenfrei, 143

Stocche Forbes, 53 Uría Menéndez, 278

Stout Street Chambers, 221 Uria Menendez Proença de Carvalho, 234

Streck Mack Schwedhelm, 142-143 Victorian Bar, 24

Studio Biscozzi Nobili, 183 Vieira de Almeida & Associados, 233-234

Studio Tremonti Romagnoli Piccardi e Villarroel Lecaros Aste and Baraona Associati, 182 Abogados, 83

Sullivan & Cromwell, 124, 388 Vinhas e Redenschi, 52

407TAX CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 407 Index of firms

Vinson & Elkins, 388 Wladimiroff Advocaten, 217

Wagener & Associés, 125 Wolf Theiss, 31

Walder Wyss, 300 Your Legal Partners, 143

Weil Gotshal & Manges, 231 Zepos & Yannopoulos, 143

White & Case, 250, 387 Zhong Lun, 103

William Fry, 173 Zizzo e Associati, 183

Wintertaling, 217 Zuzunaga & Assereto Abogados, 225

TAX408 CONTROVERSY | www.internationaltaxreview.com LEADERS www.internationaltaxreview.com TAX CONTROVERSY LEADERS | 408