Tax Advisers - Deloitte

The Netherlands
Frits G Barnard
Deloitte
Orlyplein 10
NL-1043 DP Amsterdam
The Netherlands
Tel: (31) 20 582 4305
Fax: (31) 20 582 4025
Email: fbarnard@deloitte.com
Website: www.deloitte.com
Frits Barnard is an international tax partner in the Amsterdam office of Deloitte. He
is currently a member of the TMT industry group and specializes in (international)
corporate tax and tax litigation.
Mr Barnard joined Arthur Andersen in 1984 and was promoted to partner in 1993. In
September 2002 the Dutch tax practice of Arthur Andersen merged with Deloitte.
Mr Barnard has been responsible for international mergers and acquisitions and releverage
and corporate tax reduction programmes, mainly for Dutch, UK and US
multinationals. He has been engaged in developing structures aimed at income
repatriation and demerging international business units.
Frits has substantial experience in handling tax audits, conducting negotiations with
Dutch revenue authorities, and tax litigation. Recent cases relate to the deductibility of
earn-out payments in share acquisitions, the deductibility of services fees, the burden of
proof in tax matters, the statue of limitations, stock option payments, the extent and
validity of rulings concluded with the revenue, and issues related to tax fraud.
Mr Barnard has contributed to a number of articles on the valuation of financial
products for tax purposes.
Mr Barnard is a graduate of Leiden University (1983) and holds a masters degree in
tax law. He has been a member of the board of examiners of the Federatie van
Belastingadviseurs since December 1999.
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