Tax Advisers - Deloitte

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Finland Outi Ukkola Deloitte Porkkalankatu 24 00180 Helsinki Finland Tel: (358) 20 755 500 Fax: (358) 20 755 505 Email: outi.ukkola@deloitte.fi Website: www.deloitte.fi Outi Ukkola is a partner in the international tax department at Deloitte. She joined the firm in 2002 and is the head of tax at Deloitte Finland. Prior to joining Deloitte, Outi led the international and corporate tax service line at Arthur Andersen (1991 to 2002). Outi has also worked at PricewaterhouseCoopers (1990 to 1991) and at the National Taxpayers’ Association. Outi has served a wide range of industries. She has a special interest in financing structures, corporate reorganizations and transfer pricing. She has participated in large public to private transactions involving significant coordination of activities and liaison with several specialist groups, spin-offs requiring complex pre-transaction measures, ecommerce structuring, etc., and has coordinated a large number of due diligences and related structuring work. For many years, International Tax Review has named Outi as one of the leading international tax advisers in Finland. She has also gained recognition in the area of transfer pricing. Outi has published books in the area of corporate taxation and is a frequent speaker in tax seminars. She studied law at Helsinki University (LLM, 1987) and is trained on the bench (1989). Outi is a member of the International Chamber of Commerce in Helsinki (tax), the Federation of Finnish Commerce (tax committee), and the Helsinki and Espoo Chamber of Commerce (tax and legal). 76 Guide to the World’s Leading Tax Advisers
Finland Ilkka Kajas PricewaterhouseCoopers, Helsinki Arto Kukkonen (see bio) HH Partners, Helsinki Timo Matikkala KPMG, Helsinki Outi Raitasuo Hannes Snellman, Helsinki Ola Saarinen PricewaterhouseCoopers, Helsinki Petri Salomaa (see bio) Deloitte, Helsinki (see advert on inside front) Outi Ukkola (see bio) Deloitte, Helsinki (see advert on inside front) Gunnar Westerlund Roschier, Helsinki 77
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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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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
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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 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,
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
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Japan Ken Okawara Shin Nihon Ernst
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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
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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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