Tax Advisers - Deloitte

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Luxembourg Jean-Pierre Winandy Loyens Winandy 14 rue Edward Steichen L-2540 Luxembourg Tel: (352) 466 230 420 Fax: (352) 466 234 Email: jean-pierre.winandy@loyens.com Website: www.loyensloeff.com Born and educated in Luxembourg, Mr Winandy obtained his degree in economics (maîtrise) at the University of Paris I (1977), a second degree in commercial law (1978), and a DESS (post-graduate qualification) in corporate finance (1978). In 1981 he joined a Big Eight firm where he became tax partner in 1988. In 1997 he changed to the legal profession to become an avocat, and an avocat avoué in 1999. In 2002 he joined Loyens & Loeff, which in 2003 opened a law office in Luxembourg under the name Loyens Winandy. He has a PhD in Tax law (cum laude) from the University of Paris II on the subject: “Abus de droit et simulation en droit fiscal luxembourgeois”. He is assistant professor at the University of Luxembourg where he teaches tax law and corporate law. He has published six books and roughly 70 articles (in French, English and German) in local and foreign publications. He frequently delivers seminars in Luxembourg and abroad. Mr Winandy is a member of the Luxembourg Bar Council, a member of the board of the Luxembourg IFA branch, a member of Association Luxembourgeoise des juristes de banque and a member of the EATLP (European Association of Tax Law Professors). He has more than 25 years of experience in national and international taxes. He is very active in tax litigation and successfully handled the well-known La Coasta and Eurobeton cases. He is a former chartered accountant and independent external auditor. 134 Guide to the World’s Leading Tax Advisers
Luxembourg René Beltjens (see bio) PricewaterhouseCoopers, Luxembourg André Elvinger Elvinger Hoss & Prussen, Luxembourg Frédéric Feyten Nauta Dutilh, Luxembourg Thierry Lesage Arendt & Medernach, Luxembourg Roger Molitor KPMG Tax, Luxembourg Jean Schaffner Allen & Overy, Luxembourg Alain Steichen (see bio) Bonn Schmitt Steichen, Luxembourg J Philip van Hilten Loyens & Loeff, Luxembourg Jean-Pierre Winandy (see bio) Loyens Winandy, Luxembourg 135
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www.expertguides.com The Legal Medi
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Methodology Welcome to the 2007 Gui
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Argentina Taxes, the global picture
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Argentina Carlos Iannucci Deloitte
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Argentina Alejandro Claudio Altamir
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Australia Mark Green Minter Ellison
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Australia Charles Armitage Allens A
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Commercial Banking & finance and ca
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Austria Wolf-Dieter Arnold ARNOLD R
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Belgium for intellectual property;
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Belgium Jacques De Witte Deloitte B
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Belgium Jan A Roels Deloitte Berken
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Belgium Dirk Van Stappen KPMG Prins
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Belgium Bolivia Jan A Roels (see bi
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Brazil João Alfredo Branco Deloitt
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Brazil Gustavo Lian Haddad Lefosse
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Brazil Cristina Arantes A Berry (se
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Canada 2006 - a year of significant
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Canada Albert Baker Deloitte 1055 D
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Canada Brian R Carr Fraser Milner C
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Canada Wilfrid Lefebvre QC Ogilvy R
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Canada Warren J A Mitchell, QC Thor
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Canada Joel Alan Nitikman Fraser Mi
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Canada Michael J O’Keefe Thorstei
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Canada Sandra Slaats Deloitte 181 B
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Canada Jeffrey C Trossman Blake, Ca
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Canada Barbara Worndl Aird & Berlis
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Canada Firoz Ahmed Osler Hoskin & H
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Canada Alan M Schwartz Fasken Marti
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Chile Anthony Cook Deloitte Av Prov
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Chile Julio Pereira Pricewaterhouse
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China Joseph Tse Deloitte 30/F Bund
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Colombia Jaime Vargas-Cifuentes Del
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Cyprus Andreas Neocleous Andreas Ne
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Cyprus Andreas Neocleous (see bio)
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Czech Republic Jan Capek (see bio)
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Denmark Lars Loftager Jørgensen De
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Finland Arto Kukkonen HH Partners M
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Finland Outi Ukkola Deloitte Porkka
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France Pierre-Jean Douvier CMS Bure
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France Edouard Milhac CMS Bureau Fr
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France Claire Acard Ernst & Young,
Page 86 and 87: Germany New directions for tax in G
Page 88 and 89: Germany Hubertus Baumhoff Flick Goc
Page 90 and 91: Germany Michael Best P+P Pöllath +
Page 92 and 93: Germany Dieter Endres Pricewaterhou
Page 94 and 95: Germany Wilhelm Haarmann HAARMANN P
Page 96 and 97: Germany Jürgen Lüdicke Pricewater
Page 98 and 99: Germany Andreas Rodin P+P Pöllath
Page 100 and 101: Germany Wolfgang Tischbirek P+P Pö
Page 102 and 103: Germany Alexander Voegele NERA Econ
Page 104 and 105: Germany Holger Häuselmann Freshfie
Page 106 and 107: Hong Kong SAR Kaiser Kwan Deloitte
Page 108 and 109: Hong Kong SAR Vaughn Barber KPMG, H
Page 110 and 111: Hungary Péter Oszkó Deloitte Dóz
Page 112 and 113: India Mukesh Butani BMR & Associate
Page 114 and 115: India S Madhavan PricewaterhouseCoo
Page 116 and 117: India Pranav N Sayta Ernst & Young
Page 118 and 119: India Mukesh H Butani (see bio) BMR
Page 120 and 121: Ireland Aidan Fagan Deloitte Deloit
Page 122 and 123: Ireland Israel Fintan Clancy Arthur
Page 124 and 125: Italy Enrico Vitali Vitali Romagnol
Page 126 and 127: Japan Setsuko Fukushima Deloitte To
Page 128 and 129: Japan Ken Okawara Shin Nihon Ernst
Page 130 and 131: Japan Koichi Sekiya Shin Nihon Erns
Page 132 and 133: Luxembourg Luxembourg on the move R
Page 134 and 135: Luxembourg René Beltjens Pricewate
Page 138 and 139: Mexico Jaime González-Bendiksen Ba
Page 140 and 141: Mexico Javier Goyeneche Deloitte Pa
Page 142 and 143: Mexico Enrique Calvo Nicolau Calvo
Page 144 and 145: The Netherlands The rapid changes i
Page 146 and 147: The Netherlands Roderik Bouwman DLA
Page 148 and 149: The Netherlands Rutger Hafkenscheid
Page 150 and 151: The Netherlands Peter Willeme Deloi
Page 152 and 153: The Netherlands Charles J Langereis
Page 154 and 155: New Zealand While the FDR proposals
Page 156 and 157: New Zealand Thomas Pippos Deloitte
Page 158 and 159: Norway Svein G Andresen KPMG KPMG H
Page 160 and 161: Norway Anders H Liland KPMG Law Adv
Page 162 and 163: Norway Panama Svein G Andresen (see
Page 164 and 165: Poland Leszek Tokarski Deloitte ul
Page 166 and 167: Portugal Luís Belo Deloitte Praça
Page 168 and 169: Portugal Diogo Leite de Campos PLMJ
Page 170 and 171: Portugal Rosa Freitas Deloitte Edif
Page 172 and 173: Portugal Miguel Leónidas Rocha Del
Page 174 and 175: Russia Lioudmila Mamet Pricewaterho
Page 176 and 177: Russia Alexander A Bychkov Baker &
Page 178 and 179: Singapore Sum Yee-Loong Deloitte 6
Page 180 and 181: Singapore Choy Wai Cheong Ernst & Y
Page 182 and 183: South Africa It should also be note
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South Africa Anne Bennett Deloitte
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South Africa David Clegg Ernst & Yo
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South Africa Michael Honiball KPMG
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South Africa Sean Kruger Ernst & Yo
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South Africa Mark Linington Webber
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South Africa Anne Bennett (see bio)
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South Korea So-Yong Kim Deloitte Ha
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South Korea Il-Hwan Oh Samil Pricew
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South Korea Sai Ree Yun Woo Yun Kan
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Spain Tax reforms keep pace with ec
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Spain Ángel Calleja Garrigues Herm
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Spain Ricardo Gómez Garrigues Herm
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Spain Antonio Valdivia Garrigues Av
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Sweden Joachim Agrell Deloitte Rehn
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Sweden Ernst Forsberg Pricewaterhou
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Sweden Joachim Agrell (see bio) Del
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Switzerland Peter Athanas Ernst & Y
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Switzerland Walter H Boss Blum Atto
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Switzerland Philip Robinson Ernst &
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Switzerland Peter R Altenburger (se
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United Kingdom Chris Adams Deloitte
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United Kingdom Terry Awan Deloitte
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United Kingdom Andrew Casley Pricew
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United Kingdom Fred R Gander Dewey
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United Kingdom Steve Hasson Pricewa
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United Kingdom Andrew Hickman KPMG
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United Kingdom Charles G Lubar Morg
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United Kingdom Chris Rolfe Pricewat
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United Kingdom Eric Tomsett Deloitt
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United Kingdom Steve Edge Slaughter
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United Kingdom Eelco van der Stok F
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United States Foreign tax credit Fo
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United States William J Amon Deloit
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United States J Gregory Ballentine
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United States Henry J Birnkrant Als
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United States David H Brockway McKe
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United States Richard A Clark Deloi
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United States Robert T Cole Alston
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United States Philip C Cook Alston
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United States Maurice Emmer Deloitt
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United States James P Fuller Fenwic
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United States Jorge A Gross Pricewa
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United States Steven D Harris KPMG
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United States Kenneth H Heitner Wei
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United States Nancy L Iredale Paul,
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United States John P Kennedy Deloit
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United States Felix B Laughlin Dewe
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United States Marc M Levey Baker &
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United States Jerome B Libin Suther
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United States Carlyn S McCaffrey We
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United States Philip D Morrison Del
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United States Dan Munger Deloitte T
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United States William F Nelson McKe
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United States David Z Nirenberg McK
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United States Amin Nosrat Deloitte
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United States Jeffrey O’Donnell D
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United States Lawrence A Pollack KP
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United States Walter T Raineri Fenw
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United States Ronald D Saake Deloit
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United States Jodi J Schwartz Wacht
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United States Abraham N M Shashy De
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United States Richard W Skillman Ca
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United States Giovanna T Sparagna S
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United States Steven Surdell Ernst
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United States Leonard B Terr Baker
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United States T Timothy Tuerff Delo
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United States David R Warco Deloitt
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United States Thomas F Wessel KPMG
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United States Bob Ackerman Ernst &
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United States Robert E Culbertson K
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United States Ronald B Harvey (see
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United States Philip D Morrison (se
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United States Leslie J Schneider Iv
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United States Robert Wellen Ivins P
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Venezuela Oswaldo Anzola Rodríguez
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Deneys Reitz, 194 Dewey Ballantine,
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