Tax Advisers - Deloitte

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Belgium Bolivia Jan A Roels (see bio) Deloitte, Brussels (see advert on inside front) Enrico Schoonvliet Loyens, Brussels Marc Tahon (see bio) KPMG, Antwerp Dirk Van Stappen (see bio) KPMG, Antwerp Henk Vanhulle Linklaters De Bandt, Brussels Isabel Verlinden PricewaterhouseCoopers, Brussels Jaime Araújo Ferrere Attorneys at Law, Santa Cruz 26 Guide to the World’s Leading Tax Advisers
Brazil Cristina Arantes A Berry Deloitte Rua Alexandre Dumas 1981 Chácara Santo Antonio São Paulo – SP Brazil Tel: (55) 11 5186 1013 Fax: (55) 11 5181 2911 Email: caberry@deloitte.com Website: www.deloitte.com.br Cristina Berry is a tax partner in the São Paulo office of Deloitte. Cristina joined Arthur Andersen in 1989 and became a partner in 2000. She joined Deloitte & Touche in March 2002. Currently, Cristina leads the corporate tax division of the Sao Paulo office. She specializes in international tax, with experience in corporate income tax, foreign capital legislation, corporate law, corporate reorganization and tax planning, and has participated in numerous projects such as: transfer pricing, advising multinational clients on tax and business related to multinational joint ventures, and counselled clients on structuring and restructuring complex national and international operations. International Tax Review has named Cristina Berry as one of the highly recommended tax advisers in Brazil. She is a frequent speaker in and outside Brazil on topics dealing with Brazilian taxation. Cristina studied law at the Faculdade de Direito da Universidade Mackenzie in São Paulo and is a member of the Brazilian Bar Association, São Paulo section. 27
Page 1: www.expertguides.com The Legal Medi
Page 4 and 5: Methodology Welcome to the 2007 Gui
Page 6 and 7: Argentina Taxes, the global picture
Page 8 and 9: Argentina Carlos Iannucci Deloitte
Page 10 and 11: Argentina Alejandro Claudio Altamir
Page 12 and 13: Australia Mark Green Minter Ellison
Page 14 and 15: Australia Charles Armitage Allens A
Page 16 and 17: Commercial Banking & finance and ca
Page 18 and 19: Austria Wolf-Dieter Arnold ARNOLD R
Page 20 and 21: Belgium for intellectual property;
Page 22 and 23: Belgium Jacques De Witte Deloitte B
Page 24 and 25: Belgium Jan A Roels Deloitte Berken
Page 26 and 27: Belgium Dirk Van Stappen KPMG Prins
Page 30 and 31: Brazil João Alfredo Branco Deloitt
Page 32 and 33: Brazil Gustavo Lian Haddad Lefosse
Page 34 and 35: Brazil Cristina Arantes A Berry (se
Page 36 and 37: Canada 2006 - a year of significant
Page 38 and 39: Canada Albert Baker Deloitte 1055 D
Page 40 and 41: Canada Brian R Carr Fraser Milner C
Page 42 and 43: Canada Wilfrid Lefebvre QC Ogilvy R
Page 44 and 45: Canada Warren J A Mitchell, QC Thor
Page 46 and 47: Canada Joel Alan Nitikman Fraser Mi
Page 48 and 49: Canada Michael J O’Keefe Thorstei
Page 50 and 51: Canada Sandra Slaats Deloitte 181 B
Page 52 and 53: Canada Jeffrey C Trossman Blake, Ca
Page 54 and 55: Canada Barbara Worndl Aird & Berlis
Page 56 and 57: Canada Firoz Ahmed Osler Hoskin & H
Page 58 and 59: Canada Alan M Schwartz Fasken Marti
Page 60 and 61: Chile Anthony Cook Deloitte Av Prov
Page 62 and 63: Chile Julio Pereira Pricewaterhouse
Page 64 and 65: China Joseph Tse Deloitte 30/F Bund
Page 66 and 67: Colombia Jaime Vargas-Cifuentes Del
Page 68 and 69: Cyprus Andreas Neocleous Andreas Ne
Page 70 and 71: Cyprus Andreas Neocleous (see bio)
Page 72 and 73: Czech Republic Jan Capek (see bio)
Page 74 and 75: Denmark Lars Loftager Jørgensen De
Page 76 and 77: Finland Arto Kukkonen HH Partners M
Page 78 and 79:
Finland Outi Ukkola Deloitte Porkka
Page 80 and 81:
France Pierre-Jean Douvier CMS Bure
Page 82 and 83:
France Edouard Milhac CMS Bureau Fr
Page 84 and 85:
France Claire Acard Ernst & Young,
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Germany New directions for tax in G
Page 88 and 89:
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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Germany Andreas Rodin P+P Pöllath
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Germany Wolfgang Tischbirek P+P Pö
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Germany Alexander Voegele NERA Econ
Page 104 and 105:
Germany Holger Häuselmann Freshfie
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Hong Kong SAR Kaiser Kwan Deloitte
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Hong Kong SAR Vaughn Barber KPMG, H
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Hungary Péter Oszkó Deloitte Dóz
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India Mukesh Butani BMR & Associate
Page 114 and 115:
India S Madhavan PricewaterhouseCoo
Page 116 and 117:
India Pranav N Sayta Ernst & Young
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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
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Luxembourg Luxembourg on the move R
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Luxembourg René Beltjens Pricewate
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Luxembourg Jean-Pierre Winandy Loye
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Mexico Jaime González-Bendiksen Ba
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Mexico Javier Goyeneche Deloitte Pa
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Mexico Enrique Calvo Nicolau Calvo
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The Netherlands The rapid changes i
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The Netherlands Roderik Bouwman DLA
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The Netherlands Rutger Hafkenscheid
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The Netherlands Peter Willeme Deloi
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The Netherlands Charles J Langereis
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New Zealand While the FDR proposals
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New Zealand Thomas Pippos Deloitte
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Norway Svein G Andresen KPMG KPMG H
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Norway Anders H Liland KPMG Law Adv
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Norway Panama Svein G Andresen (see
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Poland Leszek Tokarski Deloitte ul
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Portugal Luís Belo Deloitte Praça
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Portugal Diogo Leite de Campos PLMJ
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Portugal Rosa Freitas Deloitte Edif
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Portugal Miguel Leónidas Rocha Del
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Russia Lioudmila Mamet Pricewaterho
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Russia Alexander A Bychkov Baker &
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Singapore Sum Yee-Loong Deloitte 6
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Singapore Choy Wai Cheong Ernst & Y
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South Africa It should also be note
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South Africa A major advantage of t
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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)
Page 198 and 199:
South Korea So-Yong Kim Deloitte Ha
Page 200 and 201:
South Korea Il-Hwan Oh Samil Pricew
Page 202 and 203:
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
Page 242 and 243:
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
Page 279 and 280:
United States Felix B Laughlin Dewe
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United States Marc M Levey Baker &
Page 283 and 284:
United States Jerome B Libin Suther
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United States Carlyn S McCaffrey We
Page 287 and 288:
United States Philip D Morrison Del
Page 289 and 290:
United States Dan Munger Deloitte T
Page 291 and 292:
United States William F Nelson McKe
Page 293 and 294:
United States David Z Nirenberg McK
Page 295 and 296:
United States Amin Nosrat Deloitte
Page 297 and 298:
United States Jeffrey O’Donnell D
Page 299 and 300:
United States Lawrence A Pollack KP
Page 301 and 302:
United States Walter T Raineri Fenw
Page 303 and 304:
United States Ronald D Saake Deloit
Page 305 and 306:
United States Jodi J Schwartz Wacht
Page 307 and 308:
United States Abraham N M Shashy De
Page 309 and 310:
United States Richard W Skillman Ca
Page 311 and 312:
United States Giovanna T Sparagna S
Page 313 and 314:
United States Steven Surdell Ernst
Page 315 and 316:
United States Leonard B Terr Baker
Page 317 and 318:
United States T Timothy Tuerff Delo
Page 319 and 320:
United States David R Warco Deloitt
Page 321 and 322:
United States Thomas F Wessel KPMG
Page 323 and 324:
United States Bob Ackerman Ernst &
Page 325 and 326:
United States Robert E Culbertson K
Page 327 and 328:
United States Ronald B Harvey (see
Page 329 and 330:
United States Philip D Morrison (se
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United States Leslie J Schneider Iv
Page 333 and 334:
United States Robert Wellen Ivins P
Page 335 and 336:
Venezuela Oswaldo Anzola Rodríguez
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Deneys Reitz, 194 Dewey Ballantine,
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Tax Advisers - Deloitte

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