Tax Advisers - Deloitte

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The Netherlands Rutger Hafkenscheid Deloitte Busitel II Orlyplein 50 1043 DP Amsterdam The Netherlands Tel: (31) 20 582 4414 Fax: (31) 20 582 4025 Email: rhafkenscheid@deloitte.nl Website: www.deloitte.nl Rutger Hafkenscheid is a tax partner in the Amsterdam office of Deloitte Belastingadviseurs, where he advises domestic and multinational clients on tax strategy and tax decision management. To this end, Mr Hafkenscheid has developed TxDsysion, an innovative tax decision methodology that helps clients structure complex tax decisions through modelling the uncertainties that are inherent in tax decision situations. 146 Guide to the World’s Leading Tax Advisers
The Netherlands Monique van Herksen Baker & McKenzie Claude Debussylaan 54 1082 MD Amsterdam PO Box 2720 1000 CS Amsterdam The Netherlands Tel: (31) 20 551 7137 Fax: (31) 20 626 7949 Email: monique.vanherksen@bakernet.com Website: www.bakernet.com/amsterdam Mrs Van Herksen is qualified both as civil law lawyer and common law lawyer and specializes in international tax law with an emphasis on transfer pricing, exchange of information, cross-border transactions, treaties, litigation and competent authority issues. She is experienced in legal and tax law matters between the US, the Netherlands and the Netherlands Antilles. Monique van Herksen worked for a Big Five accounting firm and the Centre on Transnational Corporations of the United Nations before joining the US Internal Revenue Service’s Office of Associate Chief Counsel (International) as an attorney adviser. There her areas of expertise included among others the US-NL treaty, the competent authority process and transfer pricing. She also served at the IRS’s appeals office and in the US APA programme. After five years of service with the US government, Mrs Van Herksen moved to private practice, first in New York and subsequently in Amsterdam. In July 2001 she joined Baker & McKenzie’s Amsterdam office as a partner practising in the area of international tax. She has been involved in a great variety of transfer pricing issues and APAs including recently the planning/implementing of a CDM structure under the Kyoto Protocol. Monique van Herksen has taught comparative transfer pricing at the Leiden LLM in international tax programme since its inception in 1998 and has been engaged to teach for foreign governments in countries such as the US, the Netherlands, India, Vietnam, Brazil and Denmark. She frequently gives lectures on comparative international tax matters, transfer pricing and competent authority issues at international seminars and to governmental bodies such as the OECD and EU, including the 2005 and 2006 Fiscalis Programme, which provides internal training to the tax authorities of EU member countries. She represents the Netherlands at the 2007 International Fiscal Association Conference. She regularly writes articles in the area of her expertise in international tax publications. Monique van Herksen is a member of the American Bar Association, the Bar Organization of the Netherlands, the Bar of the Commonwealth of Virginia, the Dutch Association of Tax Lawyers and the International Fiscal Association. Monique van Herksen graduated from the University of Amsterdam Law School in 1988 and received postgraduate degrees in 1989 (LLM in International Trade and Banking, American University, Washington DC) and 1994 (LLM in taxation, Georgetown University, Washington DC). Baker & McKenzie is a leading global law firm with 69 offices in 38 jurisdictions. With a multinational network of more than 3,000 attorneys and a presence in virtually every important financial and commercial centre in the world, the firm is able to offer its clients a truly global service that no other law firm can match. She speaks Dutch, English, Spanish and Papiamento. 147
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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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Germany Dieter Endres Pricewaterhou
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Germany Wilhelm Haarmann HAARMANN P
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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 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 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
Page 184 and 185: South Africa A major advantage of t
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
Page 192 and 193: South Africa Sean Kruger Ernst & Yo
Page 194 and 195: South Africa Mark Linington Webber
Page 196 and 197: 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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