INDIRECT TAX LEADERS · 2020. 7. 14. · Introduction Welcome to the ninth edition of the Indirect Tax Leaders guide from World Tax.This is a publication of the list of the world’s

TAX

WWW.INTERNATIONALTAXREVIEW.COM

IN ASSOCIATION WITH

PUBLISHED BY

THE COMPREHENSIVE GUIDE TO THEWORLD’S LEADING INDIRECT TAX ADVISERS

N I N T H E D I T I O N

LEADERSINDIRECT

BECOME PART OF THE ITR COMMUNITY.

CONNECT WITH US TODAY.

f

t

in

Facebook“Like” us on Facebook at www.facebook.com/internationaltaxreview and connect with our editorial team and fellow readers.

LinkedInJoin our group, International Tax Review, to meet your peers and get incomparable market coverage.

TwitterFollow us at @IntlTaxReview for exclusive research and ranking insight, commentary, analysis and opinions.

To subscribe, contact:Jack AventTel: +44 (0) 20 7779 8379 | Email: [email protected]

8 Bouverie Street, London EC4Y 8AX, UKTel: +44 20 7779 8308Fax: +44 20 7779 8500

Editor, World Tax and World TPJonathan Moore

ResearchersJason HowardLovy MazodilaAnnabelle Thorpe

Production editorJoão Fernandes

Business development teamMargaret Varela-ChristieRaquel IpoAlexandra Strick

Managing director, LMG ResearchTom St. Denis

© Euromoney Trading Limited, 2020. The copyright of alleditorial matter appearing in this Review is reserved by thepublisher.

No matter contained herein may be reproduced, duplicatedor copied by any means without the prior consent of theholder of the copyright, requests for which should beaddressed to the publisher. Although Euromoney TradingLimited has made every effort to ensure the accuracy of thispublication, neither it nor any contributor can accept anylegal responsibility whatsoever for consequences that mayarise from errors or omissions, or any opinions or advicegiven. This publication is not a substitute for professionaladvice on specific transactions.

Directors Leslie Van De Walle (Chairman), AndrewRashbass (CEO), Wendy Pallot, Jan Babiak, Colin Day,Imogen Joss, Lorna Tilbian, Tim Pennington

International Tax Review is published seven times a year byEuromoney Trading Limited.

This publication is not included in the CLA license.

Copying without permission of the publisher is prohibitedISSN 0958-7594

1 | www.itrworldtax.com INDIRECT TAX LEADERSINDIRECT TAX LEADERS www.itrworldtax.com | 1

Contents

2 Introduction and methodology

AMERICAS

11 Argentina11 Bolivia11 Brazil14 Canada17 Chile18 Colombia

18 Costa Rica18 Ecuador19 Mexico19 Peru20 United States21 Uruguay

ASIA-PACIFIC

30 Australia32 China32 Hong Kong SAR33 India39 Indonesia41 Japan42 Malaysia43 New Zealand

44 Philippines45 Singapore46 South Korea46 Sri Lanka46 Taiwan47 Thailand47 Vietnam

EUROPE, MIDDLE EAST & AFRICA

63 Austria63 Azerbaijan63 Bahrain63 Belgium65 Bulgaria65 Croatia65 Cyprus65 Czech Republic66 Denmark66 Finland67 France69 Germany71 Greece72 Hungary72 Ireland73 Israel74 Italy76 Luxembourg76 Malta

77 Netherlands80 Norway82 Oman82 Poland84 Portugal85 Qatar86 Romania86 Russia88 Slovak Republic88 South Africa89 Spain93 Sweden94 Switzerland96 Tunisia96 Turkey96 Ukraine97 United Arab

Emirates97 United Kingdom

IntroductionWelcome to the ninth edition of the Indirect Tax Leaders guidefrom World Tax. This is a publication of the list of the world’sleading indirect tax practitioners and is the most comprehensiveedition yet, as we continue to grow the guide in both scope andscale. It covers more jurisdictions, reaches out to more individualsand recognises more practitioners than ever before – from risingstars just making a name for themselves to market leaders withdecades of experience behind them.

This year alone we reached out to more than 10,000 leadingtax professionals from around the globe to gather their feedbackabout their markets and the individuals that stand out in them.The Indirect Tax Leaders guide now includes the names of almost840 experts from jurisdictions in every corner of the world.

These individuals are nominated by their peers and recom-mended as trusted advisers. We ask professionals to name the peo-ple they would refer their clients to in the event of a conflict, orrecommend as a local representative in another jurisdiction. Andall those named in the guide have received recommendations fromdifferent practitioners. The resulting list is therefore a collectionof indirect tax leaders recognised – by the leading names in theirown and international markets – as those who perform strongestin their field. Market leaders chosen by market leaders.

As part of our extended coverage we also offer online profilesfor those included this year. These allow practitioners to showcasetheir work to clients, offer more information about their skills andexperience and display feedback collected by our research teamfrom a broad range of industries.

Our aim always is to progress the guide, reach out to morepractitioners, receive feedback from more clients and provide cov-erage of more leaders from every market. We would like to thankthose who took the time to provide feedback to help us put thisguide together this year and would encourage everyone to do soin the future to ensure we are providing the broadest, most accu-rate assessment of the leaders in indirect tax that we can.

INDIRECT TAX LEADERS www.itrworldtax.com | 22 | www.itrworldtax.com INDIRECT TAX LEADERS

Jonathan Moore, Editor,World Tax and World TP

Americas

INDIRECT TAX LEADERS www.itrworldtax.com | 3


AMERICAS

What is the most significant change to your region’s/jurisdiction’s indirect tax legislation in the past 12months?There was a great expectation that 2020 would be the year forBrazilian tax reform, an expectation that was frustrated, so far,mainly by the COVID-19 pandemic. Therefore, the mainchanges in the indirect tax legislation relate to the latest devel-opments of leading cases and court disputes, especially on thePIS (Social Integration Program) and Cofins (Contribution forthe Financing of Social Security) taxes. This includes the consol-idation of precedents that helps companies recover the amountsrelated to their PIS and Cofins credits.

Also, there are some developments on the highly relevantcase of the exclusion of the ICMS (State VAT) from the PIS andCofins calculation basis. Most of the recent changes on this hottopic are based on positions adopted by tax authorities, taxpay-ers, and lower court cases, in a scenario that still awaits the finaldetails on the application of the decision to be clarified by theBrazilian Supreme Court.

In strict connection with the COVID-19 pandemic, themain changes for indirect tax payments in Brazil only apply tofederal taxes, with the postponement of due dates for PIS andCofins payments. Also, some specific rates were reduced, specif-ically, for import duty and tax on manufactured products incases where it was deemed vital for responding to the COVID-19 pandemic.

On the tax compliance side, in the framework of the COVID-19 pandemic, the main change in Brazilian indirect tax compli-ance was the postponement of due dates for delivering electron-ic files from April 2020 to July 2020.

INTERVIEW

Luiz Fernando RezendeGomes Deloitte Brazil

AMERICASRegional interview

4 | www.itrworldtax.com INDIRECT TAX LEADERS


AMERICAS

Interview

How do you anticipate that change impacting your work and the market movingforward?Considering the consolidation in some precedents for PIS and Cofins, and the demand forcash triggered by the COVID-19 pandemic, there is a significant increase in assistance relatedto claiming tax credits. This demand, together with the needs of social distancing, willenhance the importance of the application of technology in all phases of work, not only forefficiency purposes now, but also to reduce health risks. This trend, which was already strong,will now be swiftly applied since the main resistance – more related to culture – was almosteliminated with most professionals working remotely.

What impact do you see the COVID-19 pandemic having on your work, directly,and on the wider tax environment, in both the short and long terms?One of the main changes will be making everything, including tax-related work, more digital.Even in regions were the digital trend is strong and began a long time ago, like Brazil and otherLatin American (LATAM) countries, there is a clear speeding up of the adoption of technologyin the tax environment. Various countries in the world (especially in Europe and Asia) migratingfaster to the digital tax environment, and the cultural change of working remotely will pushtowards the next level of tax digital transformation faster than anticipated.

In the long term, we can anticipate that real-time reporting of tax and financial informa-tion may change to real-time information on actual economic events, such as manufacturingoutflow or digital transactions reporting straight to tax authorities. We can already see somesmall examples of such procedures in certain European and LATAM countries. This willreduce the time of processing information to determine the tax due on transactions, decreasethe number of potential errors, and simplify compliance processes.

Given the likely long-term implications of COVID-19 on things like remoteworking and digital retail, how do you see tax technology developing toaccommodate this new reality and where do you think the next area of focusmight be?Considering the changes in the business environment, undoubtedly, the level of sensitiveinformation flowing in digital networks will increase dramatically. This sensitive informationwill also be vital for tax authorities and taxpayers, which will put pressure on balancing thelevel of detail needed to be informed and the required security of data handled in the digitalenvironment. Regulations, such as the GDPR (General Data Protection Regulation) Europe,show the overall level of concern with the information security issue, and the number of cyberattacks reported reveals how fragile the digital environment security can be. Therefore, spe-cial focus will be given to properly securing the strategic information needed for tax paymentsand compliance, applying secure technology, but at a reasonable cost.

What potential other legislative changes are on the horizon that you think willhave a big impact on your region/jurisdiction? Tax reform in Brazil is a fundamental structural change for the country, and the need for thischange has reached a consensus level not seen in recent years. However, there is still discus-sion on what will be the nature and extension of this change, with two main projects being



AMERICAS

discussed in the National Congress and several other suggestions being presented by non-governmental entities.

Although still very uncertain, one can speculate that changes will come in the simplifica-tion of indirect taxes mainly at the federal level, where some taxes and contributions will bemerged into one single tax. Also, changes in corporate income tax may be included, in anattempt to align rates and some specific procedures (such as transfer pricing calculations) tointernational trends.

What are the potential outcomes that might occur if those changes areimplemented?Besides the simplification of Brazil’s tax system – arguably the most complex in the world –there will be a transition period from the current system to the new system that may take fiveto ten years, depending on which project is approved. There is no expectation of significantchanges to the tax burden itself, even though it may shift from one economic activity toanother – the objective being to keep the overall tax collection the same.

Do you think that change will have a positive effect on both your practice and thewider regional/jurisdictional market?Any change will have a negative short-term effect, mainly based on the uncertainty that amajor modification will generate. In the mid-term and long-term, the change will be benefi-cial to the market since it will make doing business in the country more efficient and com-petitive. For the tax practice, a more efficient market will generate more opportunities andgreater focus on value added work, making an impact in a very positive way.

What legislative changes would you like to see implemented that you think wouldhave the most positive effect on your practice and the widerregional/jurisdictional market?The simplification of indirect taxation would have a very positive impact on the simplificationof compliance requirements, reducing the exposure to tax accessory obligation risks. Thissimplification would help focus the tax practice on adding value to the business, streamliningbusiness processes to reduce tax leakage, and increasing the value of operations planning withthe participation of the tax function.

Do you think something like that is likely to be implemented in the near future?Yes, partially implemented, specifically when it comes to simplifying federal indirect taxes.

What have been the biggest developments in tax technology and where do youthink the next area of focus might be?The biggest development is the maturity level of analytics tools available, making it possiblefor tax professionals to use the massive data available to extract significant insights and man-age tax risks proactively. The next area of focus would be to deploy the analytics capability toa broader database, made possible by the move to cloud Enterprise Resource Planning(ERP). The broader base will enable more advanced analyses, including running simulationscenarios (“before the fact”) and allowing studies with supply chain and/or clients’ data.

Interview



AMERICAS

Interview

This document has been prepared solely for the purpose of publishing in the 2021 Indirect Tax Leaders guide and maynot be used for any other purpose. This document and its contents may not be reproduced, redistributed or passed on,directly or indirectly, to any other person in whole or in part without Deloitte’s prior written consent.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms,and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) andeach of its member firms and related entities are legally separate and independent entities, which cannot obligate or bindeach other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own actsand omissions, and not those of each other. DTTL does not provide services to clients. Please seewww.deloitte.com/about to learn more.

Deloitte is a leading global provider of audit and assurance, consulting, financial advisory, risk advisory, tax and relatedservices. Our global network of member firms and related entities in more than 150 countries and territories (collectively,the “Deloitte organization”) serves four out of five Fortune Global 500® companies. Learn how Deloitte’s approximately312,000 people make an impact that matters at www.deloitte.com

This communication contains general information only, and none of DTTL, its global network of member firms or theirrelated entities (collectively, the “Deloitte organization”) is, by means of this communication, rendering professionaladvice or services. Before making any decision or taking any action that may affect your finances or your business, youshould consult a qualified professional adviser.

No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of theinformation in this communication, and none of DTTL, its member firms, related entities, employees or agents shall beliable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relyingon this communication. DTTL and each of its member firms, and their related entities, are legally separate and independ-ent entities.

© 2020. For information, contact Deloitte Global.



AMERICAS

Douglas LopesDeloitte Brazil

Av. Dr. Chucri Zaidan, Sao Paulo,1.240, SP 04711-130, BrazilTel: +55 11 5186 [email protected]

Carolina VerginelliDeloitte Brazil

Av. Dr. Chucri Zaidan, Sao Paulo, SP04711-130, BrazilTel: +55 11 5186 [email protected]

Danny CisternaDeloitte Canada

Bay Adelaide Centre, East Tower 8Adelaide Street West, Suite 200,Toronto, ON M5H 0A9, CanadaTel: +1 416 601 [email protected]

Douglas MyrdenDeloitte Canada

1005 Skyview Drive Suite 200,Burlington, ON L7P5B1, CanadaTel: +1 416 601 [email protected]

Lisa ZajkoDeloitte Canada

400 Applewood Crescent, Vaughan,ON L4K 0C3, CanadaTel: +1 416 867 [email protected]

Luiz FernandoRezende GomesDeloitte BrazilRua São Bento, 18, 15th and 16thfloors, Rio de Janeiro, RJ, 20090-010,BrasilTel: +55 21 3981 [email protected]

Mara BelgraveDeloitte Canada

1005 Skyview Drive Suite 200,Burlington, ON L7P5B1, CanadaTel: +1 416 874 [email protected]

Laurent MoonsDeloitte Canada

La Tour Deloitte 1190, avenue desCanadiens-de-Montréal Bureau 500,Montréal, QC H3B 0M7, CanadaTel: +1 514 393 [email protected]

Janice RoperDeloitte Canada

2800 - 1055 Dunsmuir Street 4 BentallCentre, Vancouver, BC V7X 1P4,CanadaTel: +1 604 640 [email protected]

Diego FrancoDeloitte Colombia | DeloitteAsesores y Consultores Ltda.

Cra 7 # 74 - 09, Bogota, A.A. 07854,ColombiaTel: +57 1 [email protected]



AMERICAS

Miguel LloveraDeloitte Mexico

Av Paseo de la Reforma 505 P28 Col.Cuauhtémoc, Mexico, Ciudad deMéxico 06500, MexicoTel: +52 55 [email protected]

Jorge SánchezHernándezDeloitte MexicoAv Paseo de la Reforma 505 P28 Col.Cuauhtémoc, Mexico, Ciudad deMéxico 06500Tel: +52 55 [email protected]/mx

Ronnie DassenDeloitte Tax LLP

30 Rockefeller Plaza, New York, NY10112-0015, United StatesTel: +1 718 508 [email protected]

Suzanne KaoDeloitte Tax LLP

7900 Tysons One Place Ste 800,McLean, VA 22102-5971, UnitedStatesTel: +1 703 251 [email protected]

Nehal RadiaDeloitte Tax LLP

30 Rockefeller Plaza, New York, NY10112-0015, United StatesTel: +1 212 436 [email protected]

Cecilia MontañoDeloitte Mexico

Av Paseo de la Reforma 505 P28 Col.Cuauhtémoc, Mexico, Ciudad deMéxico 06500, MexicoTel: +52 55 [email protected]/mx

Helen CousineauDeloitte Tax LLP

111 S. Wacker Drive, Chicago, IL60606-4301, United StatesTel: +1 312 486 [email protected]

Kristine DozierDeloitte Tax LLP

2200 Ross Ave Ste 1600, Dallas, TX75201-6703, United StatesTel: +1 469 417 [email protected]

Matthew PolliDeloitte Tax LLP

191 Peachtree St Ste 2000, Atlanta,GA 30303-1749, United StatesTel: +1 404 631 [email protected]

Kathy SaxtonDeloitte Tax LLP

191 Peachtree St Ste 2000, Atlanta,GA 30303-1749, United StatesTel: +1 404 220 [email protected]



AMERICAS

Dwayne Van WierenDeloitte Tax LLP

555 West 5th St. Suite 2700, LosAngeles, CA 90013-1010, UnitedStatesTel: +1 713 303 [email protected]



AMERICAS

ARGENTINA

Martín BarreiroBaker McKenzie

Ignacio Fernandez BorzeseFB Tax & Legal

Hugo KaplanKaplan & Volman

Juan Pablo MennaBaker McKenzie

Matías Olivero VilaBruchou Fernández Madero & Lombardi

BOLIVIA

Pablo OrdoñezFerrere

BRAZIL

Pedro Guilherme Accorsi LunardelliAdvocacia Lunardelli

Marcel Alcades TheodoroMattos Filho Veiga Filho Marrey Jr & Quiroga Advogados

Carlos Henrique Tranjan BecharaPinheiro Neto Advogados

Adolpho BergaminiBergamini & Collucci Advogados

Luiz Gustavo BicharaBichara Advogados

Mauri BórniaMachado Associados Advogados & Consultores

José Luis Ribeiro BrazunaBrazuna Ruschmann & Soriano Sociedade de Advogados

Gustavo BrigagãoBrigagão Duque Estrada Advogados

Alisson Carvalho de SouzaUlhôa Canto Advogados

João Paulo CavinattoBarbosa Müssnich Aragão

Renato CoelhoStocche Forbes Advogados



AMERICAS

Brazil

Renata Correia CubasMattos Filho Veiga Filho Marrey Jr & Quiroga Advogados

Rodrigo Damazio de Miranda FerreiraDemarest Advogados

Paulo de Barros CarvalhoBarros Carvalho Advogados Associados

Júlio de OliveiraMachado Associados Advogados & Consultores

Roberto de Siqueira CamposMariz de Oliveira & Siqueira Campos Advogados

Thiago de Vasconcellos Chaer CuryRennó Penteado Reis & Sampaio

Ricardo Marletti Debatin da SilveiraMachado Associados Advogados & Consultores

Hamilton Dias de SouzaDias de Souza Advogados Associados

Simone Dias MusaTrench Rossi Watanabe

Wolmar Francisco Amélio EstevesBichara Advogados

Mônica Ferraz IvamotoLBMF | Barbosa & Ferraz Ivamoto Advogados

Eduardo FleuryFleury Coimbra & Rhomberg Advogados

Fábio FragaTrouw & Fraga Advogados

Maria Fernanda FurtadoTrench Rossi Watanabe

Francisco Carlos Rosas GiardinaBichara Advogados

André Gomes de OliveiraCastro Barros Sobral Gomes Advogados

Gustavo Lian HaddadLefosse Advogados

Leonardo HomsyMattos Filho Veiga Filho Marrey Jr & Quiroga Advogados

Maria Eugenia KanazawaTauil & Chequer Advogados



AMERICAS

Brazil

Leonardo KrakowiakAdvocacia Krakowiak

Jerry Levers de AbreuTozziniFreire Advogados

Francisco Lisboa MoreiraBocater Camargo Costa e Silva Rodrigues Advogados

Douglas LopesDeloitte See page 8

Armênio Lopes CorreiaNumeris Consultoria

Mauro Ernesto Moreira LuzDemarest Advogados

Sandro Machado dos ReisBichara Advogados

Alessandra Machado Villas BoasTrench Rossi Watanabe

Claudia Liguori Affonso MalufDemarest Advogados

Eduardo ManeiraManeira Advogados

Murilo MelloKPMG Tax Advisors - Assessores Tributários

Alessandro Mendes CardosoRolim Viotti & Leite Campos Advogados

Douglas MotaDemarest Advogados

Marcelo MusialMCS Markup

Eduardo Perez SalusseSalusse Marangoni Advogados

Marcos Vinícius Passarelli PradoStocche Forbes Advogados

Eduardo Pugliese PincelliSchneider Pugliese Sztokfisz Figueiredo & Carvalho Advogados

Luiz Fernando Rezende GomesDeloitte See page 8

Cristiano Frederico RuschmannBrazuna Ruschmann & Soriano Sociedade de Advogados



AMERICAS

Brazil

Luiza Sampaio de LacerdaBarbosa Müssnich Aragão

Wagner Silva RodriguesLandi Rodrigues Nakano Giovannetti Advogados

Pedro Teixeira de SiqueiraBichara Advogados

José Eduardo Soares de MeloSoares de Melo Advogados

Ciro César Soriano de OliveiraBrazuna Ruschmann & Soriano Sociedade de Advogados

Kátia Soriano de Oliveira MiharaBrazuna Ruschmann & Soriano Sociedade de Advogados

Adriana Gravina Stamato de FigueiredoTrench Rossi Watanabe

Thales Michel StuckyTrench Rossi Watanabe

Ernesto Johannes TrouwTrouw & Fraga Advogados

Carolina VerginelliDeloitte See page 8

Cristiano Augusto Ganz ViottiRolim Viotti & Leite Campos Advogados

CANADA

Rosemary AndersonThorsteinssons

Neal ArmstrongDavies Ward Phillips & Vineberg

John BainKPMG

Neil BassAird & Berlis

Mara BelgraveDeloitte See page 8

Wendy BrousseauMcCarthy Tétrault

Paul BurnsBaker McKenzie



AMERICAS

Canada

Michael BussmannGowling WLG

Paul CabanaFasken Martineau DuMoulin

Paul CasuccioFasken Martineau DuMoulin

Jean-Hugues ChabotEY

Maurice Chiasson QCStewart McKelvey

Chia-yi ChuaMcCarthy Tétrault

Danny CisternaDeloitte See page 8

Nicolas CloutierMcCarthy Tétrault

Audrey DiamantPwC

Étienne GadboisGadbois Commodity Tax Law

Allan GelkopfBlake Cassels & Graydon

Angelo GentileAird & Berlis

Zvi Halpern-ShavimBlake Cassels & Graydon

Greg KanargelidisBlake Cassels & Graydon

Alan KenigsbergOsler Hoskin & Harcourt

Peter KirbyFasken Martineau DuMoulin

Robert KreklewetzMillar Kreklewetz

Craig McDougall QCFelesky Flynn

Jack MillarMillar Kreklewetz



AMERICAS

Canada

Laurent MoonsDeloitte See page 8

Brendan MooreRyan

Douglas MyrdenDeloitte See page 8

Jean-François PerreaultFasken Martineau DuMoulin

David RobertsonEY

Janice RoperDeloitte See page 8

Garry RoundRyan

Kal RupraiMNP

D’Arcy SchiemanOsler Hoskin & Harcourt

David SchlesingerKPMG

Randy SchwartzPwC

David ShermanDavid M Sherman Tax Lawyer & Author

Jean-Guillaume ShoonerStikeman Elliott

Yves St CyrDentons

Dennis WyslobickyDennis Wyslobicky HST & Customs Law

John YuanMcCarthy Tétrault

Lisa ZajkoDeloitte See page 8



AMERICAS

CHILE

Víctor Manuel AvilésLarrain & Asociados Abogados

Juan Manuel BaraonaBaraona Fischer & Cía

Jaime CareyCarey

María Javiera ContrerasEY

Felipe EspinaEY

Carolina Fuensalida MerinoFuensalida & Del Valle

Osiel González AzócarBruzzone & González Abogados

Pablo GreiberEY

Alberto MaturanaBaker McKenzie

Macarena NavarreteEY

Jessica PowerCarey

Soledad RecabarrenRecabarren & Asociados

Lisandro SerranoGrupo Vial Serrano Abogados

Mario Silva PobletePhilippi Prietocarrizosa Ferrero DU & Uría

Adriana ZaidanUlloa & Cia



AMERICAS

COLOMBIA

César CermeñoDLA Piper Martinez Beltran

Diego FrancoDeloitte See page 8

Carlos Mario LafauriePwC

Rafael Lafont CastilloHolland & Knight

Nicolás Martínez DeviaMartínez Devia & Asoc

Mauricio Alfredo Plazas VegaMauricio A Plazas Vega Abogados & Co

Juan Guillermo RuizPosse Herrera Ruiz

Jaime VargasEY

Camilo Zarama MartínezGarrigues

COSTA RICA

Carolina PalmaEY

ECUADOR

Luis PonceAndersen Tax & Legal



AMERICAS

MEXICO

César CatalánCatalán Fonseca Morales y Cía

Jorge Correa CerveraCreel García-Cuéllar Aiza & Enriquez

David CuellarPwC

Iván JasoPwC

Pablo Kiehnle ZárateKiehnle Zárate & Cía

Miguel LloveraDeloitte See page 9

Rocío MejíaMancera

Cecilia MontañoDeloitte See page 9

Jorge Narváez-HasfuraBaker McKenzie

Héctor Reyes-FreanerBaker McKenzie

Jorge Sánchez HernandezDeloitte See page 9

Manuel TamezMijares Angoitia Cortés & Fuentes

PERU

Alex CórdovaRodrigo Elías & Medrano Abogados

Javier Luque BustamanteGrellaud & Luque Abogados

Dante SanguinettiPhilippi Prietocarrizosa Ferrero DU & Uría

Walker VillanuevaPhilippi Prietocarrizosa Ferrero DU & Uría



AMERICAS

UNITED STATES

Angela AcostaBDO

Craig BeatyAlvarez & Marsal

Thomas BonifacePwC

Theodore BotsBaker McKenzie

Scott BrandmanBaker McKenzie

Damon ChronisRyan

Loren ChumleyKPMG

Helen CousineauDeloitte See page 9

Ronnie DassenDeloitte See page 9

Benjamin DiazAlvarez & Marsal

Kristine DozierDeloitte See page 9

Imke GerdesBaker McKenzie

Timothy GillisKPMG

Alex JoyaAlvarez & Marsal

Stanley KaminskiDuane Morris

Suzanne KaoDeloitte See page 9

Ginny KisslingRyan

Michael LeightmanEY

Michael LippmanBarnwell Consulting



AMERICAS

United States

Mark McCormickEY

Bill MethenitisEY

Billy MichalewiczEY

Brian PedersenAlvarez & Marsal

Matthew PolliDeloitte See page 9

Nehal RadiaDeloitte See page 9

Frank SangsterKPMG

Jeffrey SavianoEY

Kathy SaxtonDeloitte See page 9

Robert SmithEY

URUGUAY

Jonás BergsteinBergstein Abogados

Fabián BirnbaumFBM Advisory


Asia-Pacific



ASIA-PACIFIC

What is the most significant change to your region’s/jurisdiction’s indirect tax legislation in the past 12months?The biggest changes to indirect tax legislation have been theintroduction of electronic supplies of services (ESS) indirecttaxation rules, which subject offshore digital services suppliersto local on-shore indirect tax.

How do you anticipate that change impacting your workand the market moving forward?The rules in the region are diverse and varied, so affected com-panies need to keep up with the changes. A company servingcustomers across the region could end up having registrationand reporting obligations in more than 10 countries, whichincreases the compliance burden for the indirect tax team. Thissort of change means that companies need a networked firmthat can bring them the details as they arise and can supportthem with advice and compliance solutions. Deloitte is ready toassist our clients and bring our wide network to enable theclients to be in the best position.

What impact do you see the COVID-19 pandemichaving on your work, directly and on the wider taxenvironment, in both the short and long term?Certainly, we will be working from outside the office muchmore than before and so will our clients, so virtual meetingsare likely to be the norm now. From a business and economicperspective, there has been a clear shift to digital, whichmeans ESS rules are very important. We are also expecting tosee companies revisiting their supply chain models and revis-ing their footprint in the region, so there will be changes in

INTERVIEW

Richard MackenderPartner, Indirect Tax, DeloitteSingapore

ASIA-PACIFICRegional interview



ASIA-PACIFIC

Interview

the flow of goods and services into and around the region, as well as, changes in corporatestructures. Companies will need advice on customs matters and registrations, as well ascompliance requirements.

Given the likely long-term implications of COVID-19 on things like remoteworking and digital retail, how do you see tax technology developing toaccommodate this new reality and where do you think the next area of focusmight be?We expect that businesses will begin to look at their tax and finance functions, and look athow effective remote working is for these teams. That will likely drive greater focus onautomation, analytics, and ERP functionality. Together with the coming move to cloudEnterprise Resource Planning (ERP), this is going to be a big area for indirect tax profession-als over the next few years.

What potential other legislative changes are on the horizon that you think willhave a big impact on your region/jurisdiction? We are expecting that, as governments look at their debt levels, they will need to raise money.Tax rates, and especially indirect tax rates, could increase and tax authorities could be carryingout audits and raising penalties.

What are the potential outcomes that might occur if those changes areimplemented?Higher rates and more audits are going to make companies much more concerned aboutprocesses and data. They will need external help to look at their teams, determine whetherthey are doing the right things, whether they have the right skills, whether they are able todo everything that is asked of them, and whether they have the right tools to do it. They willneed advice for all these questions.

Do you think that change will have a positive effect on both your practice and thewider regional/jurisdictional market?There are positives and negatives in every change. Definitely, it will lead to more opportuni-ties for our practice. But also, the regional market and the work that we do will definitelychange. We need to make sure we have the right skills and have people in the right places inorder to be able to support our clients. This will give us the opportunity to show the strengthof our network.

What legislative changes would you like to see implemented that you think wouldhave the most positive effect on your practice and the widerregional/jurisdictional market?It would be great to see a more homogenous VAT system across the region, like in theEuropean Union, so that businesses have a bit more consistency and, therefore, comfort thatthey were not missing anything. More realistically, I’d like to see rules on the publication oftax rulings, so that taxpayers could be aware of the positions taken by tax authorities.



ASIA-PACIFIC

Do you think something like that is likely to be implemented in the near future? I don’t think we’ll be seeing an Asia-wide VAT system, although of course, tax authoritiescooperate more now than ever before.

What have been the biggest developments in tax technology and where do youthink the next area of focus might be? The big developments have been in analytics and automation. I expect that we’ll continue tosee this, but with a focus on cloud ERP and how to effectively configure systems to be ableto get the best data management, data analysis, and compliance automation positions forcompanies.




This communication contains general information only, and none of DTTL, its global network of member firms or theirrelated entities (collectively, the “Deloitte organization”) is, by means of this communication, rendering professionaladvice or services. Before making any decision or taking any action that may affect your finances or your business, youshould consult a qualified professional adviser.



Interview



ASIA-PACIFIC

Gary FunstonDeloitte Australia

477 Collins Street, Melbourne, VIC3000, AustraliaTel: +61 3 9671 [email protected]

Jonathan PaulDeloitte Australia

Deloitte Touche Tohmatsu477 Collins St, Melbourne Vic 3000AustraliaTel: +61 7 3308 [email protected]

Justin WardDeloitte Australia


Li Qun GaoDeloitte China

30/F Bund Center 222 Yan An RoadEast, Shanghai, 200002, ChinaTel: +86 21 [email protected]

Zhou YiDeloitte China

8/F Office Tower W2 The Towers,Oriental Plaza 1 East Chang AnAvenue, Beijing, 100738, ChinaTel: +86 10 [email protected]

Jonathon LeekDeloitte Australia

Brookfield Place Tower 2 123 StGeorges Terrace, Perth, WA 6000,AustraliaTel: +61 8 9365 [email protected]

Andre SpnovicDeloitte Australia

Grosvenor Place 225 George Street,Sydney, NSW 2000, AustraliaTel: +61 7 3308 [email protected]

David WareDeloitte Australia


Candy TangDeloitte China


Janet ZhangDeloitte China

26/F Yuexiu Financial Tower 28 PearlRiver East Road, Guangzhou, 510623,ChinaTel: +86 20 [email protected]



ASIA-PACIFIC

Dolly Zhang (Xiaojie)Deloitte China


Atul GuptaDeloitte India

7th Floor, Building 10, Tower B DLFCyber City Complex, DLF City Phase II,Gurgaon - 122 002, Haryana, IndiaTel: +91 124 624 [email protected]

Anoop KalavathDeloitte India

Indiabulls Finance Centre,Tower3,27th-32nd Floor, Senapati Bapat Marg,Elphinstone Road(W), Mumbai,Maharashtra 400013, IndiaTel: +91 22 6185 [email protected]

MuralidharanRamaratnamDeloitte India7th Floor, Building 10, Tower B DLFCyber City Complex, DLF City Phase II,Gurgaon - 122 002, Haryana, IndiaTel: +91 124 624 [email protected]

Turmanto TurmantoDeloitte Indonesia

The Plaza Office Tower, 32nd Floor Jl.M.H. Thamrin Kav 28-30, Jakarta,10350, IndonesiaTel: +62 21 5081 [email protected]/id

Sarah ChinDeloitte China

35/F One Pacific Place 88 Queensway,Hong Kong, ChinaTel: +852 [email protected]

Mahesh JaisingDeloitte India

Level 19, Prestige Trade Towers, 46Palace Road, Bengaluru – 560 001,IndiaTel: +91 80 6188 [email protected]

M S ManiDeloitte IndiaIndiabulls Finance Centre, 28th Floor,Tower 3, Senapati Bapat Marg,Elphinstone (W), Mumbai - 400 013,Maharashtra, IndiaTel: +91 22 6185 [email protected]

Saloni RoyDeloitte India

7th Floor, Building 10, Tower B DLFCyber City Complex, DLF City Phase II,Gurgaon - 122 002, Haryana, IndiaTel: +91 124 624 [email protected]

Senthuran ElalingamDeloitte Malaysia

Level 16, Menara LGB, 1 Jalan WanKadir, Taman Tun Dr. Ismail, KualaLumpur, 60000, MalaysiaTel: +60 3 7610 [email protected]/my



ASIA-PACIFIC

Chandran T SRamasamyDeloitte MalaysiaLevel 16, Menara LGB, 1 Jalan WanKadir, Taman Tun Dr. Ismail, KualaLumpur, 60000, MalaysiaTel: +60 3 7610 [email protected]/my

Poh Geng WongDeloitte Malaysia


Jeanne du BuissonDeloitte New Zealand

Level 18 Deloitte Centre 80 QueenStreet, Auckland, 1010, New ZealandTel: +64 [email protected]

Richard LapresDeloitte Philippines

19th Floor Net Lima Plaza 5th AvenueCorner 26th Street Bonifacio GlobalCity, Taguig - 1634, PhilippinesTel: +63 2 581 [email protected]/ph

Richard MackenderDeloitte Singapore

6 Shenton Way #33-00 OUEDowntown 2, Singapore, 068809 Tel: +65 6216 [email protected]/sg

Eng Yew TanDeloitte Malaysia


Allan BullotDeloitte New Zealand

Level 18 Deloitte Centre 80 QueenStreet, Auckland, 1010, New ZealandTel: +64 [email protected]

Fredieric LandichoDeloitte Philippines

19th Floor Net Lima Plaza 5th AvenueCorner 26th Street Bonifacio GlobalCity, Taguig - 1634, PhilippinesTel: +63 2 581 [email protected]/ph

Danny KohDeloitte Singapore

6 Shenton Way #33-00 OUEDowntown 2, Singapore, 068809,SingaporeTel: +65 6216 [email protected]/sg

Meng Yew WongDeloitte Singapore

6 Shenton Way #33-00 OUEDowntown 2, Singapore, 068809,SingaporeTel: +65 6800 [email protected]/sg



ASIA-PACIFIC

Hong Seok HanDeloitte Korea

9F., One IFC, 10, Gukjegeumyung-ro,Yeongdeungpo-g, Seoul, Seoul 07326,South KoreaTel: +82 2 6676 [email protected]

Ming ChangDeloitte Taiwan

20F Taipei Nan Shan Plaza, No. 100,Songren Rd., Xinyi Dist., Taipei 11073,TaiwanTel: +886 (2) 2725 9988 Ext. [email protected]

Tuan BuiDeloitte Vietnam

15th Floor, Vinaconex Tower, 34 LangHa Street, Hanoi, Dong Da District,VietnamTel: +84 24 710 [email protected]/vn

Tom McClellandDeloitte Vietnam

18th Floor, Times Square Building 57-69F Dong Khoi Street, District 1, HoChi Minh City, VietnamTel: +84 9 1392 [email protected]/vn

In Young JungDeloitte Korea

5F., One IFC, 10, Gukjegeumyung-ro,Yeongdeungpo-g, Seoul, Seoul 07326,South KoreaTel: +82 2 6676 [email protected]

Anthony Visate LohDeloitte Thailand

AIA Sathorn Tower, 23rd-27th Floor11/1 South Sathorn Road, Yannawa,Sathorn., Bangkok, 10120, ThailandTel: +66 2034 [email protected]/th

Bob FletcherDeloitte Vietnam

18th Floor, Times Square Building 57-69F Dong Khoi Street, Ho Chi MinhCity, District 1, VietnamTel: +84 28 710 [email protected]/vn



ASIA-PACIFIC

AUSTRALIA

Adrian AbbottPricewaterhouseCoopers Australia

Jonathan AckermanAckerman Consulting

John AveryGreenwoods & Herbert Smith Freehills

Jinny ChaimungkalanontHerbert Smith Freehills

Gary ChiertKPMG Australia

Graeme CotterillErnst & Young Australia

Matthew CridlandK&L Gates

Gary FunstonDeloitte Australia See page 26

Jon GrahamIndirect Tax Solutions

Rhys GuildMinterEllison

Andrew HoweGreenwoods & Herbert Smith Freehills

Peter KonidarisPricewaterhouseCoopers Australia

Jonathon LeekDeloitte Australia See page 26

Amrit MacIntyreBaker McKenzie

Kevin O’RourkeO’Rourke Consulting

Amelia O’RourkeO’Rourke Consulting

Jonathan PaulDeloitte Australia See page 26

Barbara PhairAshurst Australia

Andrew SommerClayton Utz



ASIA-PACIFIC

Australia

André SpnovicDeloitte Australia See page 26

Mark TafftErnst & Young Australia

Ross ThorpePricewaterhouseCoopers Australia

Michelle TremainPricewaterhouseCoopers Australia

John WalkerBaker McKenzie

Justin WardDeloitte Australia See page 26

David WareDeloitte Australia See page 26

Geoffrey MannAshurst

Barbara PhairAshurst



ASIA-PACIFIC

CHINA

Jon EichelbergerBaker McKenzie

Liqun GaoDeloitte See page 26

Brendan KellyBaker McKenzie

Kenneth LeungEY

Jean LiEY

Shirley ShenKPMG

Candy Tang YeDeloitte See page 26

Eddie WangHendersen Taxand

Lachlan WolfersKPMG

Alan WuPwC

Janet ZhangDeloitte See page 26

Dolly Zhang (Xiaojie)Deloitte See page 27

Yi ZhouDeloitte See page 26

HONG KONG SAR

Sarah ChinDeloitte See page 27

William MarshallTiang & Partners



ASIA-PACIFIC

Languages: English, Hindi, Bengali Bar admissions: Bar Council of Delhi

BiographySudipta is a lawyer with more than 15 years of experience,specializing in indirect tax advisory (including GST, Customs,international trade laws, pre-GST indirect taxes as well as StateExcise laws affecting alcoholic beverages industry), taxcontroversy management & contract documentation. Sudiptahas been recognized as a leading Indirect tax and Internationaltrade law expert by various reputed directories like RSG,Legal500, IBLJ, ITR etc. Sudipta is a thought-leader in hisdomain and regularly publishes articles and speaks in variousprestigious conferences. He has authored a book titled “GST:Works contracts and other EPC/construction contracts” (byTaxmann Publications) which has received rave reviews and isalready on its 6th edition.

Association membershipsProgress Harmony and Development Chamber of Commerce (PHDCC)Associated Chamber of Commerce (ASSOCHAM)

Academic qualifications: BA.LLB (Hons.)

Recent matter highlights• An Advaita team led by Sudipta obtained relief in the form of a favorable interim order

from Delhi High Court in a Rs 60,000 crore (around US$8.8 Billion) matter for 13 banksin a service tax/GST issue affecting the whole banking sector

• Sudipta spearheaded the Advaita team in challenging (across 5 different High Courts inIndia) constitutional validity of levy of Indian GST on ocean freight services rendered by aforeign entity to another foreign entity located outside India in cases where the goods enterIndia. The first success has been received vide the landmark order from Gujarat High Courton 23.1.2020 holding levy of GST on ocean freight services as unconstitutional.

• In a landmark deal in the E-Commerce space in India, Uber sold off its Eats business inIndia to Zomato in January 2020. Sudipta, as a specialist in Indirect tax/ GST, providedday-to-day handholding and strategic inputs from a GST perspective to facilitate Uber’sdecision-making process vis-à-vis the structure devised for this transaction.

• Sudipta spearheaded strategic state excise law advisory to a leading MNC alcoholic bever-ages company by formulating necessary guidelines for the client to carry out its brandextension activities in various States in India

INDIA

Sudipta Bhattacharjee

Partner, Tax ControversyManagement and ContractDocumentation

Advaita Legal

New Delhi+91 11 3323 2752



ASIA-PACIFIC

Languages: Hindi, English, Tamil

BiographyMr V Lakshmikumaran has over three decades of experience as aleading litigating lawyer in India. Before entering legal practice in1985, he worked with Indian Revenue Services. Today, he repre-sents clients across sectors before various adjudicating authorities,tribunals, high courts and the Supreme Court of India.

Practice areas• IP Management• Dispute Resolution• Litigation• Tax Consulting• GST

Sector specialisations• Automotive• Banking• Food and Beverage• Oil and Gas• Tech and Telecoms

Recent matter highlights• Handled complicated custom valuation matter for an international alcoholic beverage

company.• Handled an international arbitration for a Singapore client in oil and gas sector.• Handled private investment in e-commerce sector.

Association memberships• The Chamber of Tax Consultants• International Chamber of Commerce• International Fiscal Association

Academic qualificationsHe holds a bachelors degree in Law and a Masters degree in Mathematics from MadrasUniversity.

India

V Lakshmikumaran

Managing Partner

Lakshmikumaran &Sridharan

New Delhi+91 [email protected]



ASIA-PACIFIC

Languages: English, Hindi, Tamil Bar admissions: Admitted to practice in India and New York

Biography He represents clients on various tax, commercial, IP & regula-tory matters. For over 10 years, he has been advising clientsacross a broad range of contentious situations (in both repre-sentative and advisory capacity), from internal or regulatoryinvestigations through to formal court or arbitral proceedings.He has experience in GST laws and has been involved in coun-selling companies on key issues concerning supply chain. Hepracticed IP Law in US, before joining L&S.

Practice areas • IP Management• Restructuring• Corporate• Competition/Anti-trust Cases• GST• Customs

Sector specialisations • Banking• Real Estate• Technology and Telecommunications• Logistics• Manufacturing

Recent matter highlights • Handled the investigation of large FMCG companies on anti-profiteering laws under GST.• Advised a global payment company on international tax issues arising out of India business

transactions.• Advised an Indian multi-national corporation on tax implications of slump sale of their

business to another global company under Indian income tax and GST laws.

Association memberships • International Bar Association• The Chamber of Tax Consultants

Academic qualifications B.Sc. Hons. (Physics); LL.B. (London); and LL.M. (Cornell University, USA)

India

L Badri Narayanan

Executive Partner

Lakshmikumaran &Sridharan

New Delhi+91 [email protected]



ASIA-PACIFIC

Mr. Shah has been practicing in the area of Indirect Taxes forthe past 33 Years. Mr. Shah has been extensively involved inadvising various Industries in relation to Tax Advisory andStructuring Issues related to GST, Customs Laws, Service Tax,Excise and VAT. Mr. Shah regularly advises on diverse IndirectTax Issues – the Oil and Gas Industry, the PharmaceuticalIndustry, the Gem and Jewellery Industry, the Real EstateIndustry, the Retail Industry, the Ecommerce Industry, theAutomotive Industry, the Alcohol & Beverage Industry, theInsurance Industry, the Banking Industry and the Projects &Infrastructure Industry.

Mr. Shah has been appointed by the Government of India onvarious committees. Mr. Shah has been appointed by theMinistry of Finance, India as a member of various expert com-mittees, in relation to the imposition of Indirect Taxes on theGem and Jewellery Industry and the Textile Industry. Mr. Shahwas awarded as the Tax Lawyer of the year for 2019 by LegalEra.

Mr. Shah has been rated as one of India’s Leading Tax Lawyers consistently over last 2decades by World Tax, Benchmark Litigation Asia Pacific, Chambers & Partners Asia Pacific,The Legal500 Asia Pacific, International Tax Review, Who’s Who Legal, and Tax DirectorsHandbook. Mr. Shah has been appointed by the Ministry of Commerce and Industry in Indiaas India’s Representative and Governor on the board of Economic Research Institute forASEAN and East Asia (“ERIA”).

India

Rohan Shah

Sole practitioner

Chambers of Rohan Shah

Mumbai+91 0 22 2287 [email protected]



ASIA-PACIFIC

INDIA

Arvind BahetiKhaitan & Co

Sudipta BhattacharjeeAdvaita Legal See page 33

Udayan ChoksiVoxLaw

Santosh DalviKPMG

Prashant DeshpandeIndia Law Alliance

Rajeev DimriKPMG

Sujit GhoshChambers of Sujit Ghosh

Atul GuptaDeloitte Haskins & Sells See page 27

Pratik JainPwC

Rohit JainEconomic Laws Practice

Mahesh JaisingDeloitte Haskins & Sells See page 27

Anoop KalavathDeloitte Haskins & Sells See page 27

V LakshmikumaranLakshmikumaran & Sridharan See page 34

S MadhavanSole practitioner

Amit MaheshwariAKM Global

Ranjeet MahtaniDhruva Advisors

M S ManiDeloitte Haskins & Sells See page 27

N MathivananLakshmikumaran & Sridharan

Ajay MehraKPMG



ASIA-PACIFIC

India

Tejal MehtaCNK & Associates

Sachin MenonKPMG

Vivek MishraPwC

Ramaratnam MuralidharanDeloitte Haskins & Sells See page 27

L Badri NarayananLakshmikumaran & Sridharan See page 35

Satya PoddarEY

Ravishankar RaghavanMajmudar & Partners

Raghavan RamabadranLakshmikumaran & Sridharan

Abhishek RastogiKhaitan & Co

Saloni RoyDeloitte Haskins & Sells See page 27

Bipin SapraEY

Harsh ShahEconomic Laws Practice

Nishant ShahEconomic Laws Practice

Rohan ShahChambers of Rohan Shah See page 36

Harishanker SubramaniamEY

S ThirumalaiSole practitioner

Heetesh VeeraEY

Kumar VisalakshEconomic Laws Practice

T ViswanathanLakshmikumaran & Sridharan



ASIA-PACIFIC

Languages: Bahasa Indonesian, English

BiographyAhdianto is a tax partner with more than 21 years’ experience intax, customs and business consulting. He is a licensed tax courtattorney, a licensed customs court attorney and holdsIndonesian Customs Expert Certification and Indonesian TaxBrevet Certification (Level C- the highest level). He has in-depth knowledge of national and cross-border issues, and vari-ous customs issues.

Ahdianto is a 2017 and 2018 Asia Tax Disputes & LitigationPractice Leader Finalist by International Tax Review (ITR). Heled the tax disputes and litigation team of GNV Consulting towin the award as the ITR 2018 Indonesia Tax Disputes &Litigation Firm of the Year.

He is known in the market for his litigation expertise in theTax Court. Cases that he handles often become a reference forother cases in the Tax Court. His approach in dispute settlementnot only focuses on taxation regulations but also combines this with relevant regulations fromother institutions or ministries or other law, such as other legislation or civil law, to strengthenthe case. Many of the cases that he handles do not have previous cases for reference, so he hasto build arguments from scratch with the clients, yet he manages to win the case.

Ahdianto also has extensive knowledge and experience in Indonesian tax and customs(indirect tax). He has engaged in several tax projects such as performing tax diagnosticreview, tax disputes settlement, corporate tax restructuring, obtaining tax and customs facil-ities, tax and customs refunds, bonded zone facility audit and customs review. In the past, hewas indirect taxes head with Deloitte Indonesia. He has a broad experience in strategic plan-ning and representation in the Indonesian Tax Court for multinational companies and hasserved a broad range of multinational companies, including manufacturing, mining compa-nies, financing services, trading services and constructions services.

Sector specialisations Mining, Telecommunications, Transportation & Logistics, Plantation, Manufacturing, Trading

Academic qualifications • Master of Management majoring in Finance, Gadjah Mada University, Yogyakarta, Indonesia• Chemical Engineering, Gadjah Mada University, Yogyakarta, Indonesia

INDONESIA

Ahdianto

Tax partner

GNV Consulting Services

Jakarta+62 (21) 2988 [email protected]



ASIA-PACIFIC

Languages: Bahasa, English

BiographyJeklira Tampubolon is one of Indonesian leading indirect taxadvisors. She has 22 years experiences as a tax consultant andspent 15 years in big four tax firm. Over half of she’s carrierhandling indirect taxes including VAT, Customs and GlobalTrade.

She is a licensed tax court attorney for over 10 years and hasextensive experience handing indirect tax disputes resolutionswhich involves representing clients at the Tax Court and assist-ing lawyer handling judicial review at the Supreme Court.

She is lead indirect tax team in GNV Consulting Serviceswhich has been involved in various types of indirect tax/cus-toms and global trade assignments, such as; disputes resolu-tions, audit, due diligence and restructuring, diagnostic review,tax planning, etc.

Sector specialisationsMining, Telecommunication, Manufacturing, Automotive, Plantation, Trading, etc.

Professional certification and memberships• Licensed Tax Court Attorney• Indonesian Tax Brevet Certification (Level C)• Indonesian Customs Expert Certification• Member of Indonesian Tax Consultant Association• Member of Indonesian Customs Specialist Association

Academic qualifications• Bachelor of Information Technology

Indonesia

Jeklira Tampubolon

Partner

GNV Consulting Services

Jakarta+62 811 846 [email protected]



ASIA-PACIFIC

Indonesia

AhdiantoGNV Consulting Services See page 39

Bambang BudimanKPMG

Ratna FebrinaSF Consulting

Ponti PartogiHadiputranto Hadinoto & Partners

Danny SeptriadiDDTC

Sri Wahyuni SujonoSF Consulting

Jeklira TampubolonGNV Consulting Services See page 40

Turmanto TurmantoDeloitte See page 27

JAPAN

Atsushi FujiedaNagashima Ohno & Tsunematsu

Yushi HegawaNagashima Ohno & Tsunematsu

Eiki KawakamiKojima Law Offices

Michito KitamuraPwC Japan Group

Shinichi KobayashiBaker McKenzie

Shigeki MinamiNagashima Ohno & Tsunematsu

Eiichiro NakataniAnderson Mori & Tomotsune

Kuniaki NomuraNomura & Partners

Yoichi OhiraErnst & Young Tax Co

Takashi SaidaNagashima Ohno & Tsunematsu



ASIA-PACIFIC

Japan

Kazuhiro TakeiNishimura & Asahi

Shigekazu TorikaiTorikai Law Office

Ryutaro UchiyamaTokyo Kyodo Accounting Office

Masaharu UmetsujiKPMG Japan

Edwin WhatleyBaker McKenzie

MALAYSIA

Yvonne BehWong & Partners

Senthuran ElalingamDeloitte See page 27

Fan Kah SeongPKF Malaysia

Goh Ka ImShearn Delamore & Co

Koh Siok KiatEY

Raja KumaranPwC

Ng Sue LynnKPMG

Anand RajShearn Delamore & Co

Chandran RamasamyDeloitte See page 28

Veerinderjeet SinghAxcelasia Taxand

Tan Eng YewDeloitte See page 28

Tan Kwong JinPwC

Adeline WongWong & Partners



ASIA-PACIFIC

Malaysia

Wong Poh GengDeloitte See page 28

Bernard YapEY

Irene YongShearn Delamore & Co

NEW ZEALAND

Allan BullotDeloitte See page 28

Jeanne du BuissonDeloitte See page 28

Pieter HollVCFO Group

Peter ScottKPMG

Paul SmithEY

Willy SussmanBell Gully

Eugen TrombitasPwC



ASIA-PACIFIC

Languages: English, Filipino

BiographyMark is a CPA-Lawyer and a partner of Mata-Perez, Tamayo &Francisco (MTF) Attorneys-at-law, a member firm ofInternational Tax Specialist Group (ITSG). He brings over 30years of experience advising various local and multinationalclients on contentious matters relating to tax, corporate, globaltrade and customs.

Previously, Mark served as a tax partner at SyCip Gorres Velayo(SGV) & Co., a member firm of Ernst & Young Global, and ledthe firm’s indirect tax practice. He handled the firm’s major taxand customs engagements.

He extensively participated in the drafting of Republic Act No.10863 (Customs Modernization and Tariff Act) as well as its var-ious implementing regulations.

Mark was named the “Asia Tax Practice Leader of the Year”awarded by the International Tax Review at the 2016 Asia TaxAwards held in Singapore.

Practice areasTax (domestic, local and international), Customs and Trade, Corporate reorganization andrestructuring, Investment and Incentives, Litigation

Recent matter highlights• Provided a highly specialized tax advisory involving a billion-dollar project on Service

Contract 56 for the exploration of petroleum in the Sulu Sea Region which includes adviceon tax situs and cross border issues, taking into consideration the hierarchy of laws.

• Provided an extensive VAT and Customs duty advice to the world’s leading Nutrition, Healthand Wellness Company on its planned redesigning of its procurement organization to movefrom a partially “decentralized” model to a centralized model where all strategic sourcingactivities, category management activities and supplier relationship management will be per-formed above market by co-located teams.

• Handled an extensive review of the Project Financial Model of a Project Company as part ofthe overall conduct of a comprehensive tax and accounting analysis.

• Secured the 1st computed value ruling in the Philippines for a multinational healthcare com-pany.

Sector specialisationsManufacturing, Automotive, Pharmaceutical, Health Care, Mining, Telecommunications andMedia, Semiconductor, Consumer Goods & Services, Oil and Gas, Power & Energy, Tobacco

PHILIPPINES

Mark Anthony Tamayo

Partner

Mata-Perez Tamayo &Francisco

Metro Manila+63 2 [email protected]



ASIA-PACIFIC

Philippines

Terence Conrad BelloBaniqued Layug & Bello

Ronald BernasQuisumbing Torres

Ramil BugayongPuyat Jacinto & Santos

Fulvio DawilanDu-Baladad & Associates

Dennis DimagibaQuisumbing Torres

Benedicta Du-BaladadDu-Baladad & Associates

Fidela Isip-ReyesSyCip Gorres Velayo & Co

Fredieric LandichoDeloitte See page 28

Richard LapresDeloitte See page 28

Herminigildo MurakamiKPMG

Mary Karen Quizon-SakkamKPMG

Mark Anthony TamayoMata-Perez Tamayo & Francisco See page 44

Roberto TanDivinaLaw

SINGAPORE

Ken ChiaBaker McKenzie Wong & Leow

Gan Hwee LengKPMG

Danny KohDeloitte See page 28

Koh Soo HowKoh SH & Associates

Lam Kok ShangKPMG



ASIA-PACIFIC

Singapore

Edmund LeowDentons Rodyk & Davidson

Eugene LimTaxise Asia

Lim Pek BurAllen & Gledhill

Richard MackenderDeloitte See page 28

Adrienne McStockerVAT Compliance Strategy

Allen TanBaker McKenzie Wong & Leow

Yeo Kai EngEY

Meng Yew WongDeloitte See page 28

Eu Chin SienBDO Singapore

SOUTH KOREA

Hong Seok HanDeloitte Anjin See page 29

In Young JungDeloitte Anjin See page 29

SRI LANKA

Naomal GoonewardenaNithya Partners

Suresh PereraKPMG

TAIWAN

Ming ChangDeloitte See page 29

Dennis LeeBaker McKenzie



ASIA-PACIFIC

THAILAND

Anthony Visate LohDeloitte See page 29

Panya SittisakonsinBaker McKenzie

VIETNAM

Tuan BuiDeloitte See page 29

Bob FletcherDeloitte See page 29

Nhan HuynhKPMG

Tom McClellandDeloitte See page 29

Thanh Vinh NguyenBaker McKenzie

Nguyen Ngoc ThaiKPMG

Anh Tuan ThachEY


Europe, Middle East & Africa




What is the most significant change to your region/jurisdiction’s indirect tax legislation in the past 12months? Anbreen: The most significant change has been the focus ondigitalization for both tax authorities and taxpayers. In particu-lar, the past three months have defined the past 12 months inthat the force majeure COVID-19 circumstances mean that theapproach to post-COVID-19 planning will have a renewedfocus on digitalization and “new approaches” to technologicaladvancement for taxation.

Liesbet: It is difficult to name one change; rather, we havefaced a “trend” whereby more and more regulatory initiativeshave required the introduction of indirect tax controls in theactual business process. In this framework, we can consider, forexample, the “EU Quick Fixes” that require the validation ofcustomer Value Added Tax (VAT) numbers at the moment ofsupply, or Poland’s “White List” rule that requires bank accountnumbers of customers to be checked upon payment.

While real time reporting, Standard Audit File for Tax (SAF-T), and similar types of requirements are being implemented, get-ting one’s data right in the first time was already an importantpoint of attention for businesses. The above-described require-ments put an additional layer of control within businesses.

In other words, performing checks only for VAT compliancepurposes will no longer suffice.

How do you anticipate that change impacting your workand the market moving forwards? Anbreen: I think as tax advisers, we must necessarily be morestrategic and long-term in our thinking, and also embrace new

INTERVIEW

Anbreen KhanPartner, Indirect Tax, DeloitteMiddle East

EUROPE, MIDDLE EAST &AFRICARegional interview

by Rogier Vanhorick,

Liesbet NevelsteenPartner, Indirect Tax, DeloitteBelgium




Interview

skillsets via automation/technology, alliances, and teaming across geographies. We also needto be mindful of the flip side technology issues, such as cyber risk and data protection.

Liesbet: Companies will need to look at the full VAT lifecycle to achieve compliance. VAT isa transactional tax that is heavily impacted by the decisions/quality controls of differentstakeholders within a business (procurement, accounts payable/receivable, master datateams, supply chain, etc.). Therefore, having a clear “tax control framework” – a business-fitindirect tax operating model fully supported by the required level of automation – will beimportant for businesses.

Addressing the above challenges is no longer an option; rather, it’s a requirement inducedby regulatory changes. In this context, we see multinationals addressing these challenges byredesigning and transforming their VAT operations, offering possibilities for Deloitte to assistwith not only the “Imagine” and “Deliver” phases, but also the “Run” phase of these newmodels. We expect businesses and service providers to become strategic partners in the deliv-ery of indirect tax.

What impact do you see the COVID-19 pandemic having on your work directlyand on the wider tax environment, in both the short and long term? Anbreen: As already mentioned, I think that COVID-19 will require a sharper focus on anoutlook which is more about “digital taxation”. Importantly we will also need to envision andplan for extreme scenarios and enhance our capabilities to develop solutions which build inflexibility and alternatives or options for what might not be foreseen. I also consider that vul-nerability, and perhaps different working patterns, will impact our work. For example, lesstravel, and different ways or styles of working.

Liesbet: Cash has always been king. In these times especially, businesses seek to confirm thatindirect tax cash and cash flow are controlled. This means not only a focus on the implemen-tation of indirect tax cash/cash flow areas of improvement (e.g., VAT payment extension,focus on unlocked VAT), but also a better and increased reporting/management of indirecttax cash/cash flow going forward.

Both have been an important point of attention to our clients, giving us the opportunityto assist with customer fit services (e.g., building required reporting, asking for VAT pay-ment/filing deadline extensions, refund procedures, etc.).

In addition, the increased need to control costs and address talent challenges (e.g.,reduced workforce, working from home, etc.) due to the COVID-19 pandemic have alsomade companies (re)consider their current operating model for indirect tax with an eye onoutsourcing and operating opportunities.

Given the likely long-term implications of COVID-19 on things like remoteworking and digital retail, how do you see tax technology developing toaccommodate this new reality and where do you think the next area of focusmight be? Anbreen: My strong view is that tax technology is central to accommodating this “new real-ity”. As human beings, we are highly adaptable and COVID-19 has shown that we can adapt.




However, what is crucial is to have robust technology platforms and training ourselves onnew digital platforms including disruptive technologies (e.g., artificial intelligence; robotics).I think the next area of focus will be about building more resilience within businesses, com-bined with technology.

Liesbet: I understand that people’s experience in their day-to-day life with technologyalso influences the way they look at technology requirements from a business point ofview. While people are working from home, where their professional and personal timeco-exist, I expect that criteria such as speed, user friendliness, and customized insightshave become crucial to them. This is what people experience with personalised newsfeeds, for example.

Assuring that a customer’s talent will have this experience with Deloitte and the use oftechnology will become crucial. For example, SAP, with S4Hana, has an important focus onboth speed and user experience.

What potential other legislative changes are on the horizon that you think willhave a big impact on your region/jurisdiction? Anbreen: Working in the Middle East and across the Gulf Corporation Countries (GCC),taxation is developing and fast evolving – for example, we recently saw Saudi Arabia increasethe VAT rate from 5 percent to 15 percent. Therefore, the introduction of taxes in GCCcountries which are yet to fully implement tax, as well as implementing the expansion of taxeswithin GCC countries, and developments in electronic transactions are likely to trigger themain legislative changes.

Liesbet: Although COVID-19 did put some of the developments on hold, authorities areexpected to increase the implementation of on-demand SAF-T requirements (e.g., Romaniaalready announced its intention to do so).

What are the potential outcomes that might occur if those changes areimplemented? Anbreen: The outcomes of taxation are positive, especially for the GCC/Middle East region,allowing more diversification, and funding for public, developmental and welfare pro-grammes. These changes will also mean that the economic outlook can be more stabilised.

Liesbet: SAF-T will, without a doubt, increase the need of having the right data the firsttime. On-demand SAF-T not only covers VAT-related data, but also data such as generalledgers, warehouse, payments, etc. The requirement to look at data holistically across all taxesbecomes essential in this context.

The more authorities implement these types of SAF-T requirements, the more busi-nesses will need to focus on cross-tax data models. If companies are moving towards anew ERP system such as S4Hana, this requirement will be high on the business’ agenda.Getting the data right and controlled is the highest priority. The technology required tosupport the transmission of data to local tax authorities is also important, but easier toaddress in practice.

Interview




Interview

Do you think that change will have a positive effect on both your practice and thewider regional/jurisdictional market? Anbreen: In my view, change is an inevitable part of life – whether viewed from a personal,career, commercial or economic perspective. It is the way one deals and adapts to change thatmay or may not make the effect or result a positive one. My viewpoint is that change shouldalways be looked at positively and this brings about optimism and the confidence to grow andinvest in better opportunities and new markets.

Liesbet: Yes. Over the past few years, these types of changes have opened a “‘new” market forindirect tax advisers. Together with our clients, we translate the indirect tax treatment of theiroperations into data/process/technology needs for indirect tax. This has forced us to think in apractical, business-minded way that combines our indirect tax expertise with our technology andprocess capabilities. These types of business opportunities will only grow in the coming years,allowing us to assist our clients with finding the right operating models tailored to their needs.

What legislative changes would you like to see be implemented that you thinkwould have the most positive effect on your practice and the widerregional/jurisdictional market? Anbreen: I think that governments should consider providing more flexibility in the processof writing and bringing in new laws and amending existing laws. I say this because the emer-gency tax measures that had to be brought in during the COVID-19 outbreak showed that“quick fixes” are necessary to aid society and the economy in times of emergency. It wouldbe good to see this at the GCC level.

Liesbet: As explained above, authorities are focusing on data and require controls to beimplemented into business processes. That said, they should keep the business reality in mind– depending on the size of the operations, old ERP systems may need to be replaced, andcompanies have to address cost constraints and sometime face the challenge of having all thecorrect steps addressed for VAT purposes.

Indeed, one can appreciate the evolution of the analytical capabilities of tax authoritiesthat can now reveal potential errors more easily. However, this should not lead to a situationof automatically imposing high penalties or interest. Business and indirect tax departmentsare often working with the right intentions and plans, but because of a one-timeprocess/technology failure, incorrect reporting of indirect taxes may occur. In their legisla-tive frameworks and audit behaviours, tax authorities should find a balance between “punish-ing” and “correcting.” An open dialogue, and more programs such as the so-called“Certified Taxable Person,” may help facilitate this.

Do you think something like that is likely to be implemented in the near future? Anbreen: Frankly, I am not certain. However, I know it is something on the radar of gov-ernments across the globe and so it will be interesting to track.

Liesbet: I hope so. Otherwise, the cost of compliance (and as a result, the cost of doing busi-ness) may increase substantially.




Interview

What have been the biggest developments in tax technology and where do youthink the next area of focus might be? Anbreen: I think that alternative technology platforms for taxation – for example, mobile,apps, and other digitized products such as smart watches and smart notepads, etc. – are sig-nificant, allowing a full range of options for tax authorities and taxpayers to be able to collectand pay taxes in more flexible ways.

Liesbet: “New” technologies (although no longer that new) such as blockchain, the Internetof Things (IoT), etc., offer a huge opportunity in the field of indirect tax. Think of the proofof transport, whereby the movement of goods is on a blockchain. Think of the initiation ofan order/self-bill with required VAT treatments if, via the IoT, it shows inventory is too low.As indirect tax practitioners, we need to remain very close to businesses in order to under-stand their plans in these domains and to leverage the benefits for indirect tax.




This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited (“DTTL”), itsglobal network of member firms or their related entities (collectively, the “Deloitte organization”) is, by means of thiscommunication, rendering professional advice or services. Before making any decision or taking any action that may affectyour finances or your business, you should consult a qualified professional adviser.






Christian BuerglerDeloitte Austria

Renngasse 1/Freyung, Wien, A-1010,AustriaTel: +43 [email protected]

Christophe De WaeleDeloitte Belgium

Gateway building - LuchthavenNationaal 1 J, 1930 Zaventem,BelgiumTel: +32 [email protected]

Liesbet NevelsteenDeloitte Belgium

Gateway Building LuchthavenNationaal 1 J, Zaventem, 1930,BelgiumTel: +32 2 600 66 [email protected]

Danny StasLaga


Pieter Van HoeckeDeloitte Belgium

Lange Lozanastraat 270, Antwerpen,2018, BelgiumTel: +32 3 800 86 [email protected]

Gerhard GratzlDeloitte Austria

Renngasse 1/Freyung, Wien, A-1010,AustriaTel: +43 [email protected]

Olivier HodyDeloitte Belgium


Fernand RuttenDeloitte Belgium

Gateway Building Luchthaven BrusselNationaal 1 J, Zaventem, 1930,BelgiumTel: +32 2 600 66 [email protected]

Johan Van der PaalDeloitte Belgium


Thomas Svane JensenDeloitte Denmark

Weidekampsgade 6 Postboks 1600,København C, 0900, DenmarkTel: +45 25 17 18 [email protected]




Lars LoftagerJørgensenDeloitte Denmark


Johanna OksaDeloitte Finland

Porkkalankatu 24 P.O. Box 122,Helsinki, 00181, FinlandTel: +358 [email protected]

Stephanie AlzuhnDeloitte Germany

Kurfürstendamm 23, Neues KranzlerEck, 10719 Berlin, GermanyTel: +49 (0)30 [email protected]

Eduard ForsterDeloitte Germany

Rosenheimer Platz 4, Muenchen,81669, GermanyTel: +49 89 [email protected]

Thomas KnauerDeloitte Germany

Loeffelstrasse 42, Stuttgart, 70597,GermanyTel: +49 711 [email protected]

Cliff KristoffersenDeloitte Denmark


William StemmerDeloitte | Taj

Tour Majunga - 6, place de laPyramide 92908 Paris La DéfenseCedex, FranceTel: +33 1 40 88 22 [email protected]

Johan De SpiegeleerDeloitte Germany

Franklinstrasse 50, Frankfurt, 60486,GermanyTel: +49 69 [email protected]

Dr. Ulrich GrünwaldDeloitte Germany

Kurfürstendamm 23, Neues KranzlerEck, 10719 Berlin, GermanyTel: +49 (0)30 [email protected]

Bettina MertgenDeloitte Germany

Franklinstrasse 50, Frankfurt, 60486,GermanyTel: +49 69 [email protected]




Michael SchäferDeloitte Germany

Reichskanzler-Mueller-Strasse 25,Mannheim, 68165, GermanyTel: +49 621 [email protected]

Pascal BrennanDeloitte Ireland

Earlsfort Terrace, Dublin 2, Dublin,IrelandTel: +353 [email protected]

Vincent McCullaghDeloitte Ireland LLP

29 Earlsfort Terrace Dublin 2, D02AY28, IrelandTel: +353 [email protected]

Nisim PahimaDeloitte Israel

1 Azrieli Center, P.O.B 16593, Tel-Aviv,61164, IsraelTel: +972 3 [email protected]

Antonio PiciocchiDeloitte Italy

Via XX Settembre, 1, Roma, RM00187, ItalyTel: +39 [email protected]

Kyriaki DafniDeloitte Greece

3A Fragoklissias & Granikou StrMaroussi, Athens, 151 25, GreeceTel: [email protected]

Donal KennedyDeloitte Ireland

Earlsfort Terrace, Dublin 2, Dublin,IrelandTel: +353 [email protected]

John StewartDeloitte Ireland

29 Earlsfort Terrace Dublin 2, Dublin,D02 AY28, IrelandTel: +353 [email protected]

Alessandra Di SalvoDeloitte Italy


Barbara RossiDeloitte Italy

Via Tortona, 25, Milano, MI 20144,ItalyTel: +39 [email protected]




Chiara TomassettiDeloitte Italy


Raphael GlohrDeloitte Luxembourg

20 Boulevard de Kockelscheuer,Luxembourg, L-1821, LuxembourgTel: +352 45145 [email protected]

Jan De ClercqDeloitte Netherlands

Wilhelminakade 1, Rotterdam, 3072AP, NetherlandsTel: +31 [email protected]

Guido LubbersDeloitte Netherlands

Gustav Mahlerlaan 2970, Amsterdam,1081 LA, NetherlandsTel: [email protected]

Michel SchrauwenDeloitte Netherlands


Christian DeglasDeloitte Luxembourg

20-26 boulevard Kosckelscheuer, L-1821 LuxembourgTel: +352 45145 [email protected]

Chris BorgDeloitte Malta

Deloitte Place, Mriehel Bypass,Mriehel, BKR 3000, MaltaTel: [email protected]

Johan HollebeekDeloitte Netherlands

Gustav Mahlerlaan 2970, Amsterdam,1081 LA, NetherlandsTel: +31 [email protected]

Elwin MakkusDeloitte Netherlands


Rogier VanhorickDeloitte Netherlands

Wilhelminakade 1, Rotterdam, 3072AP, NetherlandsTel: [email protected]




Lars Erik NorborgDeloitte Norway

Dronning Eufemias gate 14, OSLO,0103, NorwayTel: +47992 16 [email protected]

Robert TsangDeloitte Middle East

Minaret Al Qurum Level 6, PO Box258, Al Qurum, Ruwi, Muscat 112,OmanTel: +968 2 2235 [email protected]/middleeast

Joanna StawowskaDeloitte Poland

Al. Jana Pawla II 22, Warsaw, 00-133,PolandTel: +48 (22) [email protected]

Eduardo FerreiraGomesDeloitte Portugal

Av. Eng. Duarte Pacheco, 7, Lisboa,1070-100, PortugalTel: +351 [email protected]

Vlad-ConstantinBoeriuDeloitte RomaniaCalea Griviței 84-98, The Mark Tower,12th Floor, Sector 1, Bucharest,010735, RomaniaTel: +40 730 077 [email protected]

Alexander WithDeloitte Norway

Dronning Eufemias gate 14, OSLO,0103, NorwayTel: +47 982 06 [email protected]

Michal KłosińskiDeloitte Poland

Al. Jana Pawla II 22, Warsaw, 00-133,PolandTel: +48 (22) [email protected]

Afonso ArnaldoDeloitte Portugal


Joana Nunes dos ReisDeloitte Portugal


Oleg BerezinDeloitte Russia

5 Lesnaya St., Bldg. B Business CenterWhite Square, Moscow, 125047,Russian FederationTel: +7 [email protected]




Peter MaxwellDeloitte South Africa

DTT Place, No.2 Pencarrow Crescent,Pencarrow Park La Lucia Ridge OfficeEstate, Durban, ZA 4000, SouthAfricaTel: +27 [email protected]

Suzanne van derMerweDeloitte South AfricaThe Woodlands 20 Woodlands DriveWoodmead, Johannesburg, ZA 2052,South AfricaTel: +27 [email protected]

José Manuel de BunesDeloitte Spain

Torre Picasso - Plaza Pablo RuizPicasso 1, Madrid 28020, SpainTel: +34 [email protected]

Juan OrtinDeloitte Spain


Marcos RioDeloitte Spain


Severus SmutsDeloitte South Africa

The Woodlands 20 Woodlands DriveWoodmead, Johannesburg, ZA 2052,South AfricaTel: +27 [email protected]

Jacqui WierzbowskiDeloitte South Africa

The Woodlands 20 Woodlands DriveWoodmead, Johannesburg, ZA 2052,South AfricaTel: +27 [email protected]

Isabel LópezBustamanteDeloitte Spain


Pablo RenieblasDeloitte Spain


Jaime RodriguezCorreaDeloitte Spain





Constant DimitriouDeloitte Switzerland

Rue du Pre-de-la-Bichette 1, Geneva,1202, SwitzerlandTel: +41 58 279 [email protected]

Sonia LouzirDeloitte Tunisia

Rue Lac d’Annecy – Immeuble SolarisImmeuble Solaris 1053 Les Berges duLac, Tunis, 1053, TunisiaTel: +216 [email protected]

Erdal DinçtürkDeloitte Turkey

Eski Büyükdere Caddesi Maslakno1Plaza Maslak, Istanbul, 34398, TurkeyTel: +90 212 366 60 [email protected]

Anbreen KhanDeloitte Middle East

DIFC, Al Fattan Currency HouseBuilding 1, Level 5 DIFC, Dubai282056, United Arab EmiratesTel: 971 4 376 [email protected]

Daniel BarlowDeloitte UK

Abbots House Abbey Street, Reading,RG1 3BD, United KingdomTel: +44 20 7007 [email protected]

Tim ReckDeloitte Switzerland

General Guisan-Quai 38 8022 Zurich,Switzerland, Zurich, 8022, SwitzerlandTel: +41 58 279 [email protected]

Barıș DemirelDeloitte Turkey


Salim VarnalıerDeloitte Turkey


Michael TowlerDeloitte Middle East

EDIFC, Currency House Building 1,Level 5 DIFC, Dubai 112865, UnitedArab EmiratesTel: +971 4 376 [email protected]

Gary CampbellDeloitte UK

2 New Street Square, London EC4A3BZ., United KingdomTel: +44 20 7303 [email protected]




Jason CraigDeloitte UK

2 New Street Square, London, EC4A3BZ, United KingdomTel: +44 20 7007 [email protected]

Kendra HannDeloitte UK


Richard InsoleDeloitte UK

Hill House 1 Little New Street, London,EC4A 3TR, United KingdomTel: +44 20 7303 [email protected]

Ben PowellDeloitte UK


Helen ThompsonDeloitte UK

Athene Place 66 Shoe Lane, London,EC4A 3BQ, United KingdomTel: +44 20 7007 [email protected]

Jane CurranDeloitte UK


Barney HornDeloitte UK

Four Brindleyplace, Birmingham, B12HZ, United KingdomTel: +44 121 695 [email protected]

Anna McLarenDeloitte UK


Neil ReeveDeloitte UK


Amanda TickelDeloitte UK

16 High Holborn, London, WC1V 6BX,United KingdomTel: +44 20 7303 [email protected]




Richard VitouDeloitte UK


Peter WhiteDeloitte UK

1 City Square, Leeds, LS1 2AL, UnitedKingdomTel: +44 7769 [email protected]




AUSTRIA

Christian BuerglerDeloitte Tax See page 54

Esther FreitagKPMG Austria

Gerhard GratzlDeloitte Tax See page 54

Hannes GurtnerLeitnerLeitner

Johann MlcochKPMG Austria

Thomas PühringerBMA Brandstätter

Ingrid RattingerErnst & Young

AZERBAIJAN

Altay MustafayevAltay Mustafayev Law & Tax

BAHRAIN

Philippe NorréKPMG

BELGIUM

Peter AckermanKPMG Central Services

Yves BernaertsTaxYB

Nicolas BertrandLoyens & Loeff

Thierry BlockeryeThB Avocat

Thierry CharonLoyens & Loeff

Christophe De WaeleDeloitte See page 54

Guido De WitLinklaters




Belgium

Koen DewildeVAT Square

Bert GeversLoyens & Loeff

Jeroen GobbinKPMG Central Services

Olivier HodyDeloitte See page 54

Stéphanie HouxAllen & Overy

Liesbet NevelsteenDeloitte See page 54

Wim PanisStibbe

Chris PlatteeuwEY

Fernand RuttenDeloitte See page 54

Eric SchmitzPwC

Danny StasDeloitte Legal See page 54

Johan van der PaalDeloitte See page 54

Pieter van HoeckeDeloitte See page 54

Annick Van HoorebekeBaker McKenzie

Jan van MoorselEY

Geert VandenplasEY

Stijn VastmansTiberghien

Wouter VillettePwC

Stéphane WilmetArteo




BULGARIA

Plamen GrozdanovTax & Financial Solutions

Dobrinka ShishkovaAFA

Petar VarbanovSole practitioner

CROATIA

Helena SchmidtDeloitte

CYPRUS

Marios HadjihannasHLB Cyprus

Christos PapamarkidesDeloitte

CZECH REPUBLIC

Jan CapekEY

Michal DušekAllen & Overy

Josef FaicHLB Proxy

Ditta HlaváčkováHLB Proxy

Eliška KomínkováBaker McKenzie

Petr TomanKPMG

Daniel WeinholdWeinhold Legal




DENMARK

Thomas FrøbertBech-Bruun

Thomas Svane JensenDeloitte See page 54

Anders Strandet JepsenPwC

Claus Bohn JespersenKPMG Acor Tax

Flemming Lind JohansenKPMG Acor Tax

Lars Loftager JørgensenDeloitte See page 55

Mette Christina JuulPlesner

Line KjærDLA Piper

Tom Kári KristjánssonPlesner

Cliff KristoffersenDeloitte See page 55

Søren Lehmann NielsenPlesner

Carsten PalsAdvokat Carsten Pals

Kim PedersenSIRIUS advokater

Peter SvendsenEY

FINLAND

Piia AhonenHannes Snellman

Mikko AlakareCastrén & Snellman

Kirsti AuranenEY

Harri HuikuriBDO Helsinki




Finland

Henna JovioBorenius

Juha LaitinenPwC

Johanna OksaDeloitte See page 55

Petri SalomaaDeloitte

FRANCE

Christophe AldebertCMS Francis Lefebvre Avocats

Elisabeth AshworthCMS Francis Lefebvre Avocats

Ariane BeetschenCMS Francis Lefebvre Avocats

Gaëtan Berger-PicqCMS Francis Lefebvre Avocats

Henri BitarCMS Francis Lefebvre Avocats

Delphine BouchetColombus Avocat

Laurent ChetcutiKPMG Avocats

Emmanuel CotessatEmmanuel Cotessat Société d’Avocats

Patrick DanisCMS Francis Lefebvre Avocats

Aurélia de ViryKing & Spalding

Marie-Odile DuparcCMS Francis Lefebvre Avocats

Frederic GhidaliaColombus Avocat

Antoine GlaizeArsene Taxand

Anne GroussetCMS Francis Lefebvre Avocats




France

Stéphane HenrionPwC Société d’Avocats

Alain RecoulesArsene Taxand

William StemmerTaj See page 55

Philippe TournèsCMS Francis Lefebvre Avocats

Thierry VialaneixBaker McKenzie




Languages: German, English

BiographyJürgen Scholz, Certified Tax Advisor, Dipl.-Finw., M.B.L.-HSG(Univ. St. Gallen) is a member of the Executive Board of WTSin Germany, heads inter alia the German VAT group of WTSwith a team of about 100 dedicated VAT specialists as well asthe WTS Global Service Line Indirect Tax with a presence inmore than 100 countries.

Practice areasBusiness model optimisation, technology services, tax consult-ing, VAT, supply chains

Sector specialisationsAutomotive, banking, financial services, industrials, real estate

Association membershipsGerman scientific organization on VAT (board member)

Academic qualificationsMaster in European and International Business Law, Univ. St. Gallen, 2009Certified tax advisor, Steuerberaterkammer NRW, 2007Dipl. Finanzwirt, FHF Nordkirchen, 2003

GERMANY

Jürgen Scholz

Member of the Executive Board,Global Head of Indirect Tax

WTS Global

Düsseldorf+49(0)[email protected]




Germany

Stephanie AlzuhnDeloitte See page 55

Monica AzcáratePwC

Eveline BeerKüffner Maunz Langer Zugmaier

Kristina BexaClifford Chance

Stefan BöhlerKPMG

Michael BohnhardtClifford Chance

Michael ConnemannWTS

Johan De SpiegeleerDeloitte See page 55

Gregor DzieykKPMG

Björn EndersDLA Piper

Barbara Fleckenstein-WeilandFlick Gocke Schaumburg

Eduard ForsterDeloitte See page 55

Marco FußZfU Steuerberatungsgesellschaft

Ulrich GrünwaldDeloitte See page 55

Claudia HillekKPMG

Eberhard KalbfleischLuther

Thomas KnauerDeloitte See page 55

Thomas KüffnerKüffner Maunz Langer Zugmaier

Ronny LangerKüffner Maunz Langer Zugmaier




Germany

Nicole LooksBaker McKenzie

Bettina MertgenDeloitte See page 55

Jochen Meyer-BurowBaker McKenzie

Karen MöhlenkampWTS

Götz NeuhahnPwC

Christian SalderKüffner Maunz Langer Zugmaier

Guido SchäferVAT Consultancy Services

Michael SchäferDeloitte See page 56

Peter SchalkKPMG

Peter SchillingEY

Jürgen ScholzWTS See page 69

Karsten SchuckKPMG

Joachim StrehleWTS

Georg von WallisGreenberg Traurig

Oliver ZugmaierKüffner Maunz Langer Zugmaier

GREECE

Tassos AnastassiadisPlatis-Anastassiadis & Associates Law Partnership

Kyriaki DafniDeloitte See page 56

Alex KaropoulosZepos & Yannopoulos




HUNGARY

Balázs BékésBékésPartners

Tímea Bodrogi-SzabóHegymegi-Barakonyi és Társa Ügyvédi Iroda

Ádám FischerJalsovszky Law Firm

Tamás GyányiWTS Klient

Eszter KálmánCMS Cameron McKenna Nabarro Olswang

Gergely RiszterHegymegi-Barakonyi és Társa Ügyvédi Iroda

Levente TormaDLA Piper Posztl Nemescsói Györfi Tóth & Partners Law Firm

IRELAND

Pascal BrennanDeloitte See page 56

Matthew BroadstockMatheson

Brian ButlerA&L Goodbody

Neil ByrneEY

Niall CampbellKPMG

Breen CassidyEY

Donal KennedyDeloitte See page 56

Greg LockhartMatheson

Sonya ManzorWilliam Fry

Vincent McCullaghDeloitte See page 56

Dermot O’BrienDermot O’Brien & Associates




Ireland

Renata SlobodovaPwC

John StewartDeloitte See page 56

ISRAEL

Ehud KronfeldEitan Mehulal Sadot

Meir LinzenHerzog Fox & Neeman

Nisim PahimaDeloitte See page 56

Anat ShavitFischer Behar Chen Well Orion & Co

Iris WeinbergerHerzog Fox & Neeman

Michal ZilbersteinD Potchebutzky Law Offices




Languages: Italian, English

BiographyAndrea Parolini is a partner of Maisto e Associati that he joined1998, after having worked with another Italian tax firm.He has developed considerable expertise in VAT, EC Law andtaxation of entertainers.

He is a member of the VAT expert group, which has the taskto advise the European Commission on the preparation of leg-islative acts and other policy initiatives in the field of VAT.

He is author of many publications on tax matters and is fre-quent speaker at congresses.

He has been lecturer (professore a contratto) of tax law atthe Catholic University of Piacenza from 2006 to 2019 and heacted as Legal and Economic Advisor to the Italian PrimeMinister on VAT matters (2014-2016).

Recent matter highlightsHe has been advising several leading domestic and international companies operating in avariety of industries including energy, financial services, insurance, telecom, fashion, shippingand transportation, in relation to VAT, customs, excise duties and supply chain matters.

Practice areasVAT, Customs, Excise Duties, Supply Chain

Sector specializationsEnergy, Financial Services, Insurance, Shipping, Telecom, Transport, Fashion

Association membershipsAssociation of Chartered Accountants (1994)International Fiscal Association (1998)VAT Club (1998)

Academic qualificationsIn 1999, he obtained an LL.M. Degree with honors in International Tax Law at theUniversity of Leiden, The Netherlands

ITALY

Andrea Parolini

Partner

Maisto e Associati

MilanTel: +39 02 [email protected] www.maisto.it




Italy

Francesco BonichiEY

Fabio ChiarenzaGianni Origoni Grippo Cappelli & Partners

Nicola CrispinoRödl & Partner International

Alessandra Di SalvoStudio Tributario e Societario See page 56

Alfredo FossatiLED Taxand

Marco FrulioGianni Origoni Grippo Cappelli & Partners

Claudio GiordanoNunziante Magrone Studio Legale Associato

Eugenio GrazianiStudio Associato – Consulenza legale & tributaria (KPMG)

Luca LavazzaPwC TLS Avvocati & Commercialisti

Salvatore MattiaValente Associati GEB Partners / Crowe Valente

Pier Luca MazzaSole practitioner

Nicoletta MazzitelliEY

Davide MorabitoStudio Associato – Consulenza legale & tributaria (KPMG)

Andrea ParoliniMaisto e Associati See page 74

Antonio PiciocchiStudio Tributario e Societario See page 56

Giuliana PolaccoBird & Bird

Raffaele RizzardiValente Associati GEB Partners / Crowe Valente

Barbara RossiStudio Tributario e Societario See page 56

Benedetto SantacroceStudio Legale Tributario Santacroce & Associati




Italy

Stefano SimontacchiBonelli Erede Pappalardo Studio Legale

Chiara TomassettiStudio Tributario e Societario See page 57

Monica ZafferaniPoggi & Associati

LUXEMBOURG

Julie CarbienerAllen & Overy

Christian DeglasDeloitte See page 57

Bruno GasparottoArendt & Medernach

Raphaël GlohrDeloitte See page 57

Laurence LhôteKPMG

Erwan LoquetBDO Luxembourg

Yannick ZeippenEY

MALTA

Ramona AzzopardiWH Partners

Chris BorgDeloitte See page 57

Chris NaudiEY




Languages: Dutch, English, German

BiographyMartijn is a partner of Taxand Netherlands where he heads theDutch Indirect Tax practice since 2014.His practice focusses on VAT and Customs matters, both in aDutch domestic and EU/Global context. He is knowledgeableon the EU regulatory indirect tax framework and advises clientsactive in various industries, including financial services, manu-facturing and consumer business. The assignments extendbeyond the rendering of tax advice alone, as tax controversymanagement (including dispute resolution and court represen-tation) have become increasingly important in the national andinternational indirect tax landscape.

Martijn is an attorney-at-law and is admitted to the AmsterdamBar (2003). He obtained a degree in tax law from MaastrichtUniversity in 1997. He is a member of the Dutch Tax LawyersAssociation (“Nederlandse orde van Belastingadviseurs”) and ofthe Dutch Tax Scholar Association (“Vereniging van Belastingwetenschap”).

Prior to joining Taxand, Martijn gained over 15 years of experience in international indi-rect taxation within Andersen/Deloitte and Baker & McKenzie.

Practice areasControversy management, Tax consulting, International tax advisory, VAT, Customs, Supplychains

Sector specializationsFinancial services, Healthcare, Investment management, Natural resources, Real estate

Association memberships• Dutch Tax Lawyers Association (“Nederlandse orde van Belastingadviseurs”)• Dutch Tax Scholar Association (“Vereniging van Belastingwetenschap”)

Academic qualificationsMartijn is an attorney-at-law and is admitted to the Amsterdam Bar (2003). He obtained adegree in tax law from Maastricht University in 1997.

NETHERLANDS

Martijn Jaegers

Partner Indirect Tax

Taxand Netherlands

Amsterdam+31 20 [email protected]/en/team/martijn-jaegers/




Netherlands

Brian AdamsPwC

Daan ArendsDLA Piper

Paul BakkerGlobal VAT Compliance

Jeroen BijlEY

Milja Bormann-BakkerAKD

Gijsbert BulkEY

Jan De ClercqDeloitte See page 57

Toon de RuiterDe Ruiter BTW Advies

Suzanne den BreemsRyan

Johan HollebeekDeloitte See page 57

Folkert IdsingaBaker McKenzie

Martijn JaegersTaxand Netherlands See page 77

Bertjan JanzenPwC

Guido LubbersDeloitte See page 57

Elwin MakkusDeloitte See page 57

Mirko MarinćBaker McKenzie

Leo MobachKPMG Meijburg & Co

Trudy PeriéLoyens & Loeff

Erik ScheerBaker McKenzie




Netherlands

Michel SchrauwenDeloitte See page 57

Pascal SchrijverDeloitte

Jan SnelBaker McKenzie

René van der PaardtAKD

Ynze van der TempelLoyens & Loeff

René van EldonkSimmons & Simmons

Herman van KesterenPwC

Gert-Jan van NordenKPMG Meijburg & Co

Rogier VanhorickDeloitte See page 57

Patrick VettenburgLoyens & Loeff

Roelof VosHertoghs advocaten




Languages: Norwegian and English

BiographyEilertsen is an experienced lawyer in the field of Norwegianincome tax for corporations and individuals, VAT, customcharges, duties, and property tax, in a variety of industries such asfinance, real estate, trade, manufacturing, energy, and shipping.He represents clients during tax audits, complaints and litigations.

Practice areas• Corporate Taxes• Dispute Resolution• Litigation• Tax Consulting• VAT• Property tax

Sector expertise• Energy• Financial services• Real estate• Shipping

Association memberships• Member Norwegian Bar Association

Academic qualifications• Univercity of Oslo, cand. jur., 1996

NORWAY

Egil Stefan Eilertsen

Attorney-at-law and Partner

Harboe & Co

Oslo+47 92 23 53 [email protected]/Default.aspx?ID=193




Languages: Norwegian, English

BiographyNils has 25 years of experience with Norwegian and interna-tional indirect tax issues and heads Brækhus’ Indirect TaxPractice. His international indirect tax experience includingpositions as Partner in Arthur Andersen and Baker &McKenzie, Amsterdam, Senior Advisor OECD, Paris andNational Expert EU Commission, Brussels, is unique inNorway. Due to his unique international experience his clientsinclude several multinational enterprises. He is a lecturer andexaminer on the Master Programme on Indirect Tax at theBusiness School of Norway (BI), has written numerous articlesand contributions to books on international indirect tax and isthe Norwegian member of the European VAT Club.

Practice areas Transactions, audit defence, dispute resolution, internationaltax advisory, VAT, customs

Sector specialisations Construction and materials, financial services, oil and gas, tech and telecoms, transport

Association membershipsEuropean VAT Club

Academic qualifications Master of Laws, University of Oslo, 1992

Norway

Nils Eriksen

Partner

Brækhus Advokatfirma

Oslo+47 [email protected]




Norway

Cecilie Aasprong DyrnesEY

Egil Stefan EilertsenHarboe & Co See page 80

Nils EriksenBrækhus See page 81

Are FagerhaugSelmer

Øystein Arff GulsethEY

Camilla Hammer SolheimBAHR

Charlotte Holmedal GjelstadBrækhus

Oddgeir KjørsvikKPMG

Bjørn Christian Lilletvedt TovsenThommessen

Lars Erik NorborgDeloitte See page 58

Jan Ove FredlundKPMG

Per Oskar TobiassenEY

Alexander WithDeloitte See page 58

OMAN

Robert TsangDeloitte See page 58

POLAND

Piotr AndrzejakSołtysiński Kawecki & Szlęzak

Jarosław AntosikAccreo

Agnieszka BieńkowskaGekko Taxens Doradztwo Podatkowe




Poland

Bartosz BogdańskiMichalik Dłuska Dziedzic & Partnerzy

Marcin ChomiukJDP Drapała & Partners

Janina FornalikMichalik Dłuska Dziedzic & Partnerzy

Aneta GniewkiewiczPaczuski Taudul Doradcy Podatkowi

Tomasz GrunwaldKPMG

Łukasz JamrózTaxLab

Michal KłosińskiDeloitte See page 58

Piotr LitwinEnodo Advisors

Katarzyna MaćkowskaPwC

Radosław MaćkowskiMVP Tax

Jerzy MartiniMartini & Co

Tomasz MichalikMichalik Dłuska Dziedzic & Partnerzy

Małgorzata MilitzGWW

Roman NamysłowskiCrido Taxand

Andrzej NikończykKolibski Nikończyk Dec & Partnerzy

Wojciech PietrasiewiczMVP Tax

Monika PoterajAndersen Tax & Legal

Krzysztof RutkowskiKancelaria Doradztwa Celnego & Podatkowego Rutkowski & Witalis

Elżbieta SerwińskaMichalik Dłuska Dziedzic & Partnerzy




Poland

Joanna StawowskaDeloitte See page 58

Marta SzafarowskaGekko Taxens Doradztwo Podatkowe

Radosław SzczęchEY

Piotr TataraBaker McKenzie

Paweł TońskiCrido Taxand

PORTUGAL

Frederico AntasVieira de Almeida & Associados

Afonso ArnaldoDeloitte See page 58

Catarina BelimBelim Legal Services

Luísa BentoKPMG

Sérgio Brigas AfonsoCMS Rui Pena & Arnaut

Susana CaetanoPwC

José Franco CaiadoJosé Franco Caiado & Associados

Fernando Castro SilvaGarrigues

Susana ClaroPwC

Ana Raquel CostaVieira de Almeida & Associados

Conceição GamitoVieira de Almeida & Associados

Eduardo Ferreira GomesDeloitte See page 58

Joana Lobato HeitorVieira de Almeida & Associados




Portugal

Rui HenriquesEY

Marta Machado de AlmeidaRogério Fernandes Ferreira & Associados

Joana Maldonado ReisAbreu Advogados

Catarina MatosEY

Francisco Cabral MatosVieira de Almeida & Associados

Paulo MendonçaEY

Raquel Montes FernandesCMS Rui Pena & Arnaut

Inês Moreira dos SantosVieira de Almeida & Associados

Filipe NogueiraMazars

Joana Nunes dos ReisDeloitte See page 58

Diogo Ortigão RamosCuatrecasas

Miguel ReisPLMJ

Hugo Salgueirinho MaiaPwC

Mario Silva CostaCuatrecasas

Inês TeixeiraDLA Piper

Tiago Almeida VelosoBaker Tilly

Isabel Vieira dos ReisGarrigues

QATAR

Barbara HenzenKPMG




ROMANIA

Vlad-Constantin BoeriuDeloitte See page 58

Jean-Marc CambienEY

Ioana IorgulescuEY

Alin NegrescuKPMG

Mihai PetreEY

Alexandru TabacuVoicu & Filipescu

RUSSIA

Rustem AhmetshinPepeliaev Group

Alexandra AlexeevaTaxAdvisor

Alexander AnichkinClifford Chance

Egor BatanovSaveliev Batanov & Partners

Oleg BerezinDeloitte See page 58

Victor BorodinEY

Boris BrukDentons

Alexander BychkovBaker McKenzie

Alexander ChmelevBaker McKenzie

Dzhangar DzhalchinovDentons

Sergey GerasimovAlthaus Group

Yulia KolesnikovaEY




Russia

Oleg KonnovHerbert Smith Freehills

Vladimir KonstantinovPwC

Dmitri KostalginTaxAdvisor

Maria KostenkoBaker McKenzie

Alexey MatveevDentons

Tatiana MatveichevaFBK Legal

Andrey NikonovPepeliaev Group

Nadezhda OrlovaFBK Legal

Dmitry ParamonovBryan Cave Leighton Paisner

Petr PopovPepeliaev Group

Kirill RubalskiyKveidze & Partners

Natalia RyabovaFBK Legal

Igor SchikowDentons

Arseny SeidovBaker McKenzie

Sergey ShapovalovShapovalov Petrov Law Firm

Andrey TereschenkoPepeliaev Group

Evgeny TimofeevBryan Cave Leighton Paisner

Maxim VladimirovNoerr

Alexei YakovlevTaxAdvisor




Russia

Sergei ZhestkovBaker McKenzie

Anna ZverevaDentons

SLOVAK REPUBLIC

Martin ŠiagiMandat Consulting

SOUTH AFRICA

Gerhard BadenhorstCliffe Dekker Hofmeyr

Charles De WetPwC

Robert GadENSafrica

Dermot GaffneyKPMG

Johan HeydenrychKPMG

Peter MaxwellDeloitte See page 59

André MeyburghKPMG

Leon OosthuizenEY

Mark SilverDeloitte

Severus SmutsDeloitte See page 59

Virusha SubbanBaker McKenzie

Suzanne van der MerweDeloitte See page 59

Gary VogelmanJava Capital

Jacqui WierzbowskiDeloitte See page 59




Languages: English and Spanish

Biography Javier has developed his professional career as VAT specialistsince 2003. He started within the Indirect Tax Department ofLandwell – PwC, at Madrid office, assisting national and inter-national companies in VAT & Customs advisory and compli-ance. Focus on VAT treatment of cross-border transactions hehas a deep expertise in VAT implications of international tradingof goods, international VAT recovery, set-up of VAT structuresand local VAT compliance.

In 2014 founded Diligens Tax Consulting SL with his part-ner Ignacio Sandino, which is an exclusive Spanish VAT bou-tique for VAT consultancy and compliance services. Since 2016Diligens also assist international companies in Transfer Pricingservices.

Recent matter highlights • Analysis of VAT treatment of international trading of goods

and cross-border services in order to implement the most accurate VAT structure forrecovery and VAT cash-flow point of view.

• Assistance with VAT implications on e-commerce of goods and electronically suppliedservices.

• Implementation and review of codification of the Immediate Provision of Informationsystem (S.I.I.) for companies of different industries and sectors.

Practice areas Tax consulting, VAT consulting, tax for customs, Excise Duties, Transfer Pricing

Sector specializations Automotive, consumer goods and services, energy, financial services, industrials.

Association membershipsBritish Chamber of Commerce in SpainSwiss Business Hub in SpainSpanish Association of Financial and Tax Advisors

Academic qualificationsMaster Degree in Tax Advisory – IE Business School in Madrid – 2012Master Degree in Tax Advisory – Escuela de Negocios CEU in Madrid – 2002Business Administration Degree – Universidad de Las Palmas de Gran Canaria

SPAIN

Javier Galván Falcón

Founding partner

Diligens Tax Consulting,S.L.

Madrid+34 910 052 [email protected]




Languages: Spanish, English

BiographyFernando Matesanz is one of the few Spanish lawyers exclusivelydealing with Indirect Tax matters. He has been advising onIndirect taxes for the last 16 years.

Fernando is a specialist in International VAT. He has a bigexpertise in the implementation of efficient VAT structures forboth Spanish and non-Spanish companies.

He is a member of the EU VAT Forum, one of the group ofexperts advising the EU Commission on VAT policies.

Practice areasVAT

Sector specialisationsAutomotive, Construction and Materials, Financial Services,Industrials, Tech and Telecoms, Transport

Recent matter highlights• Fernando advises a large number foreign groups doing activities in Spain on the VAT

treatment applicable to their business activities proposing alternative refund with the con-sequent cash flow benefit for his clients.

• Fernando advised on the implementation of the so called “real time VAT reporting”, alsoknown as SII to a very large number of companies doing activities in Spain.

• Fernando represents his clients in front of different courts including the European Courtof Justice.

Association memberships• International VAT Association (Board Member)• VAT Forum BV

Academic qualifications• Master Degree (LL.M.). Corporate Taxation. IE Business School, Madrid (Spain)• Degree in European Community Law. FH-Pforzheim für Gestaltung, Technik, Wirtschaft

und Recht, Pforzheim (Germany)• Law Degree. Universidad San Pablo-CEU, Madrid (Spain)

Spain

Fernando Matesanz

Managing Director

Spanish VAT ServicesAsesores

Madrid+34 [email protected]




Spain

Felipe Alonso FernándezGTA Villamagna

María Antonia AzpeitiaBaker McKenzie

Antonio Barba de AlbaCuatrecasas

Silvia BermudoEY

Juan Cruz Cabrito FernandezHecmar Rioja Asesores

Carmen Caro JaumeCaro Jaume & Partners

Javier Galván FalcónDiligens Tax Consulting See page 89

Celso García GrandaKPMG

Eduardo GardetaGarrigues

Carlos Gómez BarreroGarrigues

Joseba Larragán EscurzaGarrigues

Carlos LópezBDO

Isabel López BustamanteDeloitte Legal See page 59

José Manuel de BunesDeloitte Legal See page 59

Manel Maragall de GispertGarrigues

Javier Martín MartínEY

Fernando MatesanzSpanish VAT Services Asesores See page 90

Alberto MonrealPwC

Juan OrtinDeloitte Legal See page 59




Spain

Belén Palao BastardésAndersen Tax & Legal

Natalia Caballero PastorKPMG

Manuel Perez de AlgabaIVA Consulta

Pablo RenieblasDeloitte Legal See page 59

Marcos RíoDeloitte Legal See page 59

Jaime Rodríguez CorreaDeloitte Legal See page 59

Ana RoyuelaBaker McKenzie

Cristina Rubio GómezSerte Economistas & Abogados

Fernando Rubio GómezSerte Economistas & Abogados

Daniel Valldosera MarseGarrigues

Eduardo Verdun FraileEY

Alfonso Viejo MadrazoPwC

Meritxell YusCuatrecasas

Javier Zapata FerrerRivero & Gustafson Abogados




Languages: Swedish, English

BiographySusann Lundström is a tax partner in the indirect tax practice ofKPMG Sweden. She advises a number of clients in a wide vari-ety of industry sectors such as real estate, construction, telecomand shipping. She has extensive experience in advising clients inrelation to M&A transactions, tax litigations and large crossborder transactions.

Recent matter highlightsSusann has 20 years of experience in advising clients on indirecttax issues and has received numerous awards and recognition forher work. In addition to her work with clients, Susann isKPMG’s representative in the industry’s support group for thefoundation of ‘Centrum för Skatterätt’ founded by theStockholm School of Economics.

Practice areas• Cross-border Project Management• M&A• Dispute Resolution• Litigation• Tax Consulting

Sector specialisations• Automotive• Construction and Materials• Real Estate• Shipping• Tech and Telecoms

Association memberships• Certified tax advisor with FAR• The professional institute for authorised public accountants.

Academic qualificationsSusann holds an LLM from Stockholm University 1992 and before Susann joined KPMG sheworked for the County Administrative Court in Sweden.

SWEDEN

Susann Lundström

Tax partner

KPMG

Stockholm+46(0) 70 [email protected]/se/sv/home.html




Sweden

Lina EngmanSkeppsbron Skatt

Mattias FriSvalner

Ulrika GrefbergSvalner

Ylva HestréusDeloitte

Tomas KarlssonEY

Jan KleerupER Legal

Susann LundströmKPMG See page 93

Royne SchiessEY

Pär SundbergSkeppsbron Skatt

Emil VirhammarSvalner

SWITZERLAND

Elizabeth BarendregtKPMG

Ivo BaumgartnerKellerhals Carrard

Mathias BoppKPMG

Nicolas BuchelOberson Avocats

Harun CanSwissVAT

Diego ClavadetscherClavatax Steuerberatungs

Patrick ConradyTVA Solutions

Constant DimitriouDeloitte See page 60




Switzerland

Nicole Fragnière MeyerGillioz Dorsaz & Associés

Pierre GilliozGillioz Dorsaz & Associés

Pierre-Marie GlauserOberson Avocats

Ivo GutMazars

Niklaus HonauerPwC

Patrick ImgrüthTax Partner

Mario KumschickBaker McKenzie

Laurent LattmannTax Partner

Jan Ole LuukWalder Wyss

René MatteottiTax Partner

Michaela MerzPwC

Mónika MolnárMME Legal l Tax l Compliance

Xavier ObersonOberson Avocats

Jacques PittetOberson Avocats

Per Prod’homPython

Tim ReckDeloitte See page 60

Britta RehfischAltorfer Duss & Beilstein

Christina RinneNiederer Kraft Frey AG

Roger RohnerRohner & Erni Tax




Switzerland

Tobias RohnerBaker McKenzie

Corinne ScagnetClavatax Steuerberatungs

TUNISIA

Sonia LouzirDeloitte See page 60

TURKEY

Barıș DemirelDeloitte See page 60

Erdal DinçtürkDeloitte See page 60

Duygu GültekinEsin Attorney Partnership

Sedat TașdemirEY

Salim VarnalierDeloitte See page 60

UKRAINE

Tetyana BerezhnaVasil Kisil & Partners

Vladimir KotenkoEY

Vadim MedvedevAvellum Partners

Alexander MininWTS Tax Legal Consulting / KM Partners

Victor SeredaallTax

Alexander ShemiatkinWTS Tax Legal Consulting / KM Partners

Hennadiy VoytsitskyiBaker McKenzie

Victoria YaroshenkoallTax




UNITED ARAB EMIRATES

Michael TowlerDeloitte

UNITED KINGDOM

Mark AgnewBaker McKenzie

Leslie AllenMishcon de Reya

David AndersonPwC

Andrew BakerDavies Mayers Barnett

Daniel BarlowDeloitte See page 60

Jo BelloPwC

Andy BrownBird & Bird

Mark BurgessDLA Piper

Mike CamburnKPMG

Danny CampbellPwC

Gary CampbellDeloitte See page 60

Michael Conlon QCTemple Tax Chambers

Simon CorzbergClifford Chance

Jason CraigDeloitte See page 61

Jane CurranDeloitte See page 61

Mark DelaneyBaker McKenzie

Dario GarciaMishcon de Reya




United Kingdom

Kendra HannDeloitte See page 61

Gary HarleyKPMG

Barney HornDeloitte See page 61

Richard IferentaKPMG

Richard InsoleDeloitte See page 61

David JamiesonBaker McKenzie

Anbreen KhanDeloitte See page 60

Andrew LoanFieldfisher

Kevin MacAuleyEY

Anna McLarenDeloitte See page 61

David Milne QCPump Court Tax Chambers

Christopher OrchardPwC

Adam PeacockBaker McKenzie

Jonathan Peacock QC11 New Square

Peter PerryDavies Mayers Barnett

Ben PowellDeloitte See page 61

Simon PrinnDeloitte

Neil ReeveDeloitte See page 61

David SalehClifford Chance




United Kingdom

David Scorey QCEssex Court Chambers

Nicola Shaw QCGray’s Inn Tax Chambers

Rupert ShiersHogan Lovells

Alan SinyorBryan Cave Leighton Paisner

Ian SpencerIan Spencer & Associates

Lee SquiresGrant Thornton

Helen ThompsonDeloitte See page 61

Amanda TickelDeloitte See page 61

Richard VitouDeloitte See page 62

John VoyezSmith & Williamson

Peter WhiteDeloitte See page 62

Justin WhitehouseEY

Etienne WongOld Square Tax Chambers

Richard WoolichDLA Piper


Market-driven intelligencefor over three decades.

Looking for more than simply

legislative updates and black

letter analysis?

Find out morewww.itrinsight.com

Uncovering and explaining the tactics and

opinions of the world’s leading tax departments.

Get unlimited seven-day access simply visit www.itrinsight.com or contact Jack Avent,[email protected] | + 44 (0) 20 7779 8379

Documents

INDIRECT TAX LEADERS · 2020. 7. 14. · Introduction Welcome to the ninth edition of the Indirect Tax Leaders guide from World Tax.This is a publication of the list of the world’s