Tax Advisers - Deloitte

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Mexico Enrique Calvo Nicolau Calvo González Luna Moreno y Revilla, Mexico City Jorge Covarrubias Bravo Parás, Mexico City Roberto Del Toro PricewaterhouseCoopers, Mexico Jaime González-Bendiksen (see bio) Baker & McKenzie, Juárez Ramiro González Luna Calvo González Luna Moreno y Revilla, Mexico City Ricardo González Orta (see bio) Deloitte, Mexico City (see advert on inside front) Javier Goyeneche (see bio) Deloitte, Mexico City (see advert on inside front) Ignacio Orendain Basham Ringe y Correa, Mexico City Gabriel Ortiz Gómez Ortiz Sainz y Erreguerena, Mexico City Luis Ortiz-Hidalgo (see bio) Basham Ringe y Correa, Mexico City Fernando Ruiz Sahagun Chevez Ruiz Zamarripa y Cia, Mexico City Manuel Sáinz Orantes Chevez Ruiz Zamarripa y Cia, Mexico City Oscar Soriano Escalona PricewaterhouseCoopers, Mexico Alejandro Torres Rivero Chevez Ruiz Zamarripa y Cia, Mexico City Manuel E Tron Tron y Natera, Mexico City 140 Guide to the World’s Leading Tax Advisers
The Netherlands Protecting against tax risk Frits Barnard Deloitte Amsterdam The public, investors and the tax authorities have become increasingly impatient with manifestations of white-collar crime, such as accounting scandals, options that are backdated, insider trading and tax schemes that are unable to stand up to official scrutiny. The climate created by this general disquiet also has implications for tax planning. While a sharp distinction, based on the principle of legality, has traditionally been made between tax planning on the one hand and tax fraud on the other, this distinction may have become blurred in practice. More than ever, it is important for companies to ask what they can do to protect themselves against both tax risk and the risk of damage to their reputations. New filing procedures Historically, a company would file a corporate tax return in paper form, attaching as many clarifications and exhibits as it considered appropriate. The tax inspector reviewed the return and raised an assessment, but at that point was not able to impose a penalty. Because an additional assessment could only be made (and a penalty could only be imposed) when the tax inspector discovered new facts or could prove that the taxpayer had not acted in good faith, companies were encouraged to file extensive explanations and exhibits together with their returns. As long as positions were properly disclosed in the return, penalties were almost never imposed, regardless of the merits of the position. Today, the requirement to file returns electronically leaves much less latitude for attaching exhibits and explanations. Now a tax inspector can impose penalties of up to 100% of the under-reported tax due when raising an initial assessment. Although the Netherlands has no formal rules requiring the reporting of particular tax structures (as do the US and the UK), in practice, companies should seriously consider whether positions adopted in their tax returns are sufficiently defensible. Increased scrutiny The tax authorities are increasingly focusing their attention on the substance of structures and transactions rather than their technical, formal merits. The authorities are aware that multinational enterprises engage in very complex transactions that sometimes carry a substantial tax risk. While in the past the authorities were often content almost to facilitate such transactions, they are now clearly concerned to uncover the underlying tax issues. They have been successful in challenging certain offshore structures on the grounds that those structures lacked substance. Transfer pricing also has become the subject of much attention, and taxpayers are required by law to maintain full transfer-pricing documentation. Audits now encompass reviews of due diligence reports, minutes of board meetings and even e-mail correspondence. There may well be a point at which the tax authorities perceive that a transaction or structure is so lacking in substance that it may be regarded as tax fraud rather than legitimate tax planning. The tax authorities have a choice between imposing administrative penalties or referring a case to the public prosecutor. More and more cases are considered for prosecution and the Ministry of Justice has made more resources available for public prosecution, with the result that the number of high visibility cases that go to trial has increased over the last few years. The Dutch tax authorities have adopted the US approach of dividing taxpayers into risk categories to allow them to concentrate their enforcement efforts on those designated as a high risk. However, the classification is quite arbitrary, and amounts to little more than a system for punishing aggressive tax planning without legal basis. 141
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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,
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Germany New directions for tax in G
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Germany Hubertus Baumhoff Flick Goc
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Germany Michael Best P+P Pöllath +
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Page 96 and 97: Germany Jürgen Lüdicke Pricewater
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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 136 and 137: Luxembourg Jean-Pierre Winandy Loye
Page 138 and 139: Mexico Jaime González-Bendiksen Ba
Page 140 and 141: Mexico Javier Goyeneche Deloitte Pa
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
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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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Page 186 and 187: South Africa Anne Bennett Deloitte
Page 188 and 189: South Africa David Clegg Ernst & Yo
Page 190 and 191: 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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Tax Advisers - Deloitte

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