Women in Tax Leaders

www.internationaltaxreview.com 

Women in Tax 

Leaders 

The comprehensive guide to the world’s leading 

female tax advisers

Contents 

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Chairman Richard Ensor 

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ISSN 0958-7594 

2 Introduction and methodology 

3 Overview 

Women in tax: 

Diversity 

4 Australia 

11 Austria 

12 Belgium 

13 Brazil 

14 Bulgaria 

15 Canada 

16 China 

17 Colombia 

17 Croatia 

18 Cyprus 

Domicile under 

Cypriot Tax Law 

21 Czech 

Republic 

21 Denmark 

21 Finland 

22 France 

24 GCC (UAE) 

25 Germany 

27 Greece 

27 Hong Kong 

28 India 

35 Indonesia 

36 Ireland 

38 Italy 

39 Latvia 

39 Lithuania 

40 Luxembourg 

41 Malaysia 

42 Malta 

Introduction to 

Malta’s 

corporate 

income tax 

regime 

46 Mexico 

49 Netherlands 

50 New Zealand 

51 Norway 

Method for 

gross up of net 

salary for 

cross-border 

employees 

55 Philippines 

55 Poland 

56 Portugal 

57 Romania 

58 Russia 

59 Singapore 

61 South Africa 

62 Spain 

63 Sweden 

67 Switzerland 

68 Taiwan 

68 Tunisia 

69 Turkey 

70 Ukraine 

71 UK 

80 US 

Women in tax: 

The US 

perspective 

95 Index of firms 

1 WOMEN | www.internationaltaxreview.com IN TAX LEADERS www.internationaltaxreview.com WOMEN IN TAX LEADERS | 1

Introduction 

It is acknowledged that gender inequality is an 

unacceptable and outdated concept. Judging the 

ability of a professional – in whatever sphere they 

happen to operate – by reference to gender, is neither 

appropriate nor helpful. 

Despite recent advances in the area of diversity, 

women account for just 15% of board members of 

the top S&P 1500 companies. This figure may be 

the highest it has ever been, but given that women 

make up roughly half of the population, and of the 

workforce, it is easy to see that the picture remains 

skewed. 

The amount of women in public accounting 

firms diminishes by 60% at partner level, according 

to research from Tax Talent. In 2014, men accounted 

for 79% of the partnership at Big 4 accounting firms, while females made up 21%. On 

entry to senior staff, the gender mix is roughly 50-50. Statistics like this show that while the 

glass ceiling may be higher than ever before, it still exists. 

Companies should be keen to smash through this barrier, particularly given that various 

studies show greater gender balance as directly proportional to better business performance, 

while research from Wake Forest University and University of North Carolina-Wilmington 

indicates that diversity in the C-suite leads to more honest financial decision-making. In 

today’s world where transparency and reputation are of central importance to multinational 

companies, boardrooms cannot afford to take any backward steps. Part of the solution may 

be staring them in the face. 

There is clearly still work to be done to completely eradicate gender bias. An important 

part of finding parity on gender issues is addressing the historical imbalance. This is part of 

the motivation for launching International Tax Review’s Women in Tax Leaders guide. We 

want to highlight some of the women making strides in a field traditionally viewed as maledominated. 

This guide also brings you a selection of articles contributed by some of the leading female 

advisers listed within its covers. These range from tax technical analysis pieces aimed at giving 

readers a primer on some of the areas these women are excelling in, to insights on the 

specific impact women are making in the tax advisory practices of law and accountancy firms, 

as well as tax boutiques. 

Matthew Gilleard, 

Editor, International Tax Review 

Methodology 

Women in Tax Leaders is a guide to 

the leading female tax advisers in 

the world. Inclusion in the Women 

in Tax Leaders guide is based on a 

minimum number of nominations 

received from peers and clients, 

along with evidence of outstanding 

success in the past year. Firms and 

individuals cannot pay to be recommended 

in this guide. 

WOMEN 2 | www.internationaltaxreview.com IN TAX LEADERS www.internationaltaxreview.com WOMEN IN TAX LEADERS | 2

Overview 

Women in tax: Diversity 

Elspeth McAinsh 

Brewer Morris 

Gender diversity is an issue that all firms need to consider if they 

are to develop a truly modern workforce. 

Females must be represented at every level of an organisation, 

as appointing women to high-profile positions makes it 

easier for others to follow in their footsteps. 

Big 4 firms around the globe are working towards partnership 

gender equity and have ambitious goals around this subject. 

There are promising figures around newly appointed 

female equity partners and this is key to the tax profession 

attracting and retaining talent. 

We are seeing firms ranked according to parental leave and 

partnership gender equity and firms are now viewing diversity as 

a strategic key to commercial success and not just an employer 

branding initiative. 

Why promote gender diversity in tax? 

There are various studies into diversity and the avoidance of 

risk. The overall findings demonstrate that adopting gender 

diversity directives leads to altering the cultures and values within 

an organisation, in turn promoting greater balance. We see an 

increasing number of professionals moving into the C-suite and 

professional services leadership roles. Diversity in tax should 

lead to an increase in the percentage of women securing top 

level leadership positions. 

Diversity and its related goals are long term projects that 

should be underpinned by talent development, succession planning 

and continuous measurement of results. Improvements are 

evident but we need to sustain and build on them. 


Australia 

Fiona Craig 

Fiona leads Deloitte’s Australian Transfer Pricing practice – a 

team with more than 60 full time specialist practitioners. Fiona 

has more than 20 years’ experience with Deloitte in Australia 

and the UK, including 15 years specialising in transfer pricing. 

Her impressive track record in achieving successful transfer pricing 

outcomes includes experience in implementing and pricing 

tax efficient structures for large listed and privately owned 

multinational companies. 

Fiona’s experience in negotiating and settling transfer pricing 

cases with revenue authorities in Australia and overseas has 

resulted in an impressive list of successful outcomes for her 

clients – involving both transfer pricing reviews and transfer 

pricing audits, as well as the negotiation of more than 30 

advance pricing arrangements. 

Fiona has been recognised on multiple occasions as a leading 

specialist in Euromoney/Legal Media Group’s Expert Guide to 

the World’s Leading Transfer Pricing Advisers. 

Fiona is a regular presenter at taxation and industry focussed 

forums on transfer pricing and a frequent contributor to ATO 

and Treasury consultations on transfer pricing matters. 

Deloitte 

Grosvenor Place 

225 George Street 

Sydney NSW 2000 

Australia 

Direct: +61 (02) 9322 7770 

Email: ficraig@deloitte.com.au 

Website: www.deloitte.com 

Fiona has specialised in transfer pricing for companies in the resources industry and also 

in the technology sector and advises many of these industries’ largest players. 

Her work ranges from the structuring of supply chains and pricing of cross-border debt 

to the development of global policies for services and intangible payments. 

Many of the arrangements of Fiona’s clients have been successfully included in APA 

arrangements or defended under audit. 


Australia 

Amelia O’Rourke 

Amelia O’Rourke is a director in Ryan’s Australian practice 

based in Sydney and has held a variety of consulting, corporate 

and government roles. 

Amelia advises large corporate clients on all aspects of GST 

across a range of industry sectors. She is particularly recognised 

for her depth of expertise in financial services, having previously 

worked for five years as an in-house GST adviser for two of 

Australia’s largest financial institutions. Amelia has extensive 

experience in interactions with revenue authorities, including 

audit defence and dispute resolution, and is regularly consulted 

by the government on GST technical matters. 

Amelia began her career in the Australian Taxation Office, 

including as a member of the original team that designed and 

drafted Australia’s GST law. She performed the role of assistant 

commissioner responsible for liaison between the Australian 

Taxation Office, Treasury and the Parliament, and has also 

worked in the Assistant Treasurer’s Office and the Treasury’s 

indirect tax policy group. 

Ryan 

Suite 402, 35 Lime Street 


Australia 

Tel: +61 2 8243 5101 

Email: amelia.orourke@ryan.com 

Website: www.ryan.com 


Australia 

Heather Park 

Heather is a partner at Deloitte, the National Practice Leader of 

the Tax & Legal Quality & Risk Services group for Deloitte 

Australia and the Global Practice Leader of the Tax & Legal 

Quality, Risk and Regulation for Deloitte Asia Pacific. She has 

been a partner at Deloitte for almost 10 years, having joined in 

2006. 

Leading the Quality & Risk management teams within 

Deloitte, Heather supports teams with all matters relating to 

quality, risk management and regulation, including: compliance 

with regulatory requirements; assessment of enterprise risks and 

development of appropriate risk mitigation plans; delivery of 

exceptional client service by overseeing the development of 

policies, procedures, tools and templates for all tax and legal 

professionals at Deloitte. She is responsible for making sure that 

tax and legal quality and risk keeps pace with changes impacting 

the professional services sector and our clients, performing risk 

assessment on new service offerings and tools; and third party 

contracting. 

Deloitte 

550 Bourke 

Melbourne 3000 

Australia 

Email: hpark@deloitte.com.au 


She also monitors the changing regulatory and social environment as it relates to tax 

services. 

Heather has been at the forefront of the debates surrounding base erosion and profit shifting 

(BEPS) and responsible taxation in Australia. She has assisted with submissions to the 

Senate Economics References Committee inquiry into corporate tax avoidance initiated by 

the Australian Government in 2014, and appeared before the Committee at their public hearings. 

Heather was also active in consultation regarding the regulation of tax advisers, including 

the development and implementation of the Tax Agent Services Act 2009 and various 

Accounting Professional & Ethics Standards Board standards. 

She has a strong interest in integrity, ethics and governance issues, and is the inaugural 

chair of Cycling Australia’s Ethics & Integrity Panel, appointed in consultation with the 

Australian Sports Commission. 

Heather has had a diverse career spanning 30 years, while constantly maintaining a focus 

on Australian direct and indirect taxes. Her roles have included: taxation senior associate with 

Arthur Robinson & Hedderwicks (Lawyers), case manager for the Australian Banking 

Industry Ombudsman Office, lecturer in tax and corporate law at the University of 

Melbourne and the Queensland University of Technology, and taxation adviser at Ernst & 

Whinney and Bentley & Co. 

Heather is a qualified Australian legal practitioner and chartered accountant, and holds a 

master’s degree in law (Bond University), and bachelor’s degrees in law (QUT) and business 

and accountancy (QUT) on top of qualifications in learning and knowledge management. 


Australia 

Tracey Rens 

Tracey is a corporate and international tax partner in Sydney 

with more than 20 years of cross-border M&A, international 

structuring and advisory experience. 

Tracey is the Sydney leader of the Corporate & International 

Tax group. 

Tracey provides advice on all major areas of Australian tax 

including capital gains tax issues relating to acquisitions, divestments 

and restructures, loss management and integrity issues, 

capital allowance provisions, repatriation matters, tax consolidation 

and IFRS. 

Tracey was previously in the International and M&A group 

and was the lead tax adviser on numerous IPOs, acquisitions of 

mining and mining services companies and divestments. 

She has also advised clients on the implementation of the tax 

consolidation, TOFA and the minerals resource rent tax 

(MRRT) provisions. 

Tracey advises clients mainly in the Energy & Resources sector 

based in NSW including mining companies as well as mining 

services companies and suppliers to companies in these sectors. 

Deloitte 




Australia 

Direct: +61 2 9322 7599 

Email: trens@deloitte.com.au 


She also provides tax services to clients in the retail, property, technology and tourism and 

leisure sectors. 

Tracey is a national councillor of The Tax Institute as well as being a member of various 

education, technical and membership committees of the Institute. 

Tracey has a master’s in taxation from University of New South Wales and bachelor’s 

degree in economics and law from Sydney University. 

She has been admitted as a solicitor of Supreme Court of New South Wales, is an associate 

of the Institute of Chartered Accountants of Australia and a chartered tax adviser of the 

Tax Institute of Australia. 


Australia 

Karen Stein 

Karen is an R&D tax partner at Deloitte of 15 years in a career 

spanning 25 years. Having spent close to seven years at an R&D 

tax consulting firm, Karen joined Deloitte in 1997. 

Leading the Consumer Business Industry group for tax within 

Deloitte Australia, Karen assists with the coordination and 

provision of industry focussed tax advice to agribusiness, consumer 

product, retail, wholesale and distribution organisations. 

Karen is responsible for the New South Wales (NSW) region 

R&D Tax & Government Incentives practice, where she assists 

companies with securing funding for the furtherance of their 

innovation and capital projects within Australia. 

Karen assists many of Australia’s key consumer business corporates 

with the delivery of industry focused tax advice. In particular, 

Karen personally assists clients with securing funding to 

support their innovation and R&D strategic plans. Her depth of 

consumer business industry expertise adds value in the identification 

and qualification of associated funding programmes, 

including tax incentives and grants. 

Her understanding of the innovation life cycles within the 

Deloitte 




Australia 

Direct: +61 2 9322 7387 

Email: kstein@deloitte.com.au 


consumer business industry, and the many related drivers and levers, assists with recognising 

the areas which may be supported by external funding. 

Karen is a regular presenter at consumer business conferences and has assisted in a number 

of industry awards programmes as a panel judge. 

Karen also leads the NSW R&D life-sciences team, where she assists start-ups and developed 

life-sciences and pharma companies maximise their R&D funding opportunities. Included in 

this is the provision of detailed training sessions and workshops, analysis and review of recordkeeping 

and innovation processes, and an examination of R&D projects. Karen assists such 

companies with a focus on their clinical trials, overseas activities, foreign investments within 

Australia, involvement of exempt entities, and application of a range of grants. 

Karen assists companies with ATO and IR&D Board audits, development of R&D tax 

concession and incentive claims, and grant applications. She is focused on knowledge transfer 

and assisting companies with developing systems and processes which maximise their 

R&D claims, and attainment of grants. 

Karen holds a master’s degree in law (University of Sydney), diploma of legal studies 

(University of Technology, Sydney), and bachelor’s degrees in law (University of NSW) and 

economics (Macquarie University). She is also admitted as a solicitor of the Supreme Court 

of NSW and is a former member of the Institute of Chartered Accountants Tax Technical 

Committee. Karen is an external assessor on the Victorian Government’s Panel Voucher 

Program. 

Karen is studying an MSc degree in coaching psychology at Sydney University. 


Australia 

Jill Storey 

Jill has more than 20 years of experience providing advice to global 

organisations and their internationally mobile employees and 

executives covering issues from taxation, pensions, equity incentives, 

benefits, compensation planning, risk mitigation, social 

security, cost reduction, global employment companies, aligning 

policies with business strategy and regulatory compliance. 

She was previously a senior partner with a Big 4 firm in the 

UK where she held a variety of leadership roles with responsibility 

for up to 900 people across five European countries and a 

budget of €100 million. 

In these roles she was involved in setting strategy, developing 

business plans, delivering budgets, people management and 

implementing various change management and transformation 

projects including offshoring and digitalising user experiences 

and processes. 

She has been the lead global service line partner for a number 

of organisations in the financial services and mining sectors. 

She is based in Australia and has experience working in the 

UK and Hong Kong. 

Deloitte 




Australia 

Direct: +61 451 832068 

Email: jstorey@deloitte.com.au 


Jill has a master’s degree in environmental science, an MBA and is a qualified executive 

coach, as well as holding professional qualifications from the Institute of Chartered 

Accountants of England & Wales, the Australian Institute of Company Directors and the 

Chartered Institute of Taxation. 


Australia 

Fiona Cahill 

Deloitte 

Rebecca Cohen 

PwC 

Jenny Elliott 

PwC 

Helen Fazzino 

PwC 

Rosheen Garnon 

KPMG 

Deborah Jenkins 

KPMG 

Ada Lam 

EY 

Maria Lui 

KPMG 

Carmen McElwain 

Minter Ellison 

Jane Rolfe 

KPMG 

Judy Sullivan 

PwC 

Michelle Tremain 

PwC 

Sue Williamson 

EY 


Austria 

Barbara Polster 

Barbara Polster has been a partner in KPMG Austria’s tax practice 

for more than 10 years and leads the Austrian M&A tax practice. 

Before joining KPMG in 2005, she worked for PwC and 

Arthur Andersen. Barbara has more than 25 years’ experience in 

serving multinational and major local companies and in advising 

them on all kinds of Austrian and international tax matters. 

She has extensive expertise in corporate and international taxation, 

M&A tax structuring, tax due diligence, transfer pricing 

issues, litigations and arbitration procedures. She acts as lead tax 

partner for larger consumers, manufacturing and telecommunication 

clients across many sectors and leads a team of tax professionals 

in Austria specialising in M&A and transfer pricing. 

Barbara and her team have a high reputation for providing 

innovative and practical solutions to Austrian and international 

clients. They represent their clients very successfully in tax 

audits, advance pricing agreement (APA) appeal and arbitration 

procedures and negotiate with tax authorities on a senior level. 

As frequent lecturer at business institutions and universities 

she speaks about different tax matters including corporate and 

group taxation, transfer pricing, impacts of BEPS, financing, 

KPMG Alpen-Treuhand 

Porzellangasse 51 

1090 Vienna 

Austria 

Tel: +43 1 313 32-815 

Email: bpolster@kpmg.at 

Website: www.kpmg.at 

cash pooling, R&D incentives and others. She has published several books on international 

taxation, M&A and cash pooling and private equity and many articles in the area of taxation. 

Barbara has a master’s degree in business administration and is a certified tax adviser in 

Austria. She is member of the committee of Austrian tax experts and is actively involved in 

the professional assessment of draft tax law in her areas of specialisation. Together with other 

female partners in the Austrian practice, she has initiated the ‘KPMG Ladies Talk’ a breakfast 

for leading businesswomen held twice a year which is well recognised as an eligible meeting 

and inspiration point by female business leaders in Austria. 


Austria 

Imke Gerdes 

Baker & McKenzie 

Ingrid Rattinger 

EY 

Belgium 

Francoise Baltus 

Avocats Baltus 

Caroline Docclo 

Loyens & Loeff 

Stephanie Houx 

Allen & Overy 

Ine Lejeune 

Law Square 

Liesbet Nevelsteen 

Deloitte 

Astrid Pieron 

Mayer Brown 

Laurence Pinte 

Liedekerke Wolters Waelbroeck 

Isabelle Richelle 

Liedekerke Wolters Waelbroeck 

Annick van Hoorebeke 


Isabel Verlinden 

PwC 

Annick Visschers 

Laga 


Brazil 

Marienne Coutinho 

Marienne Coutinho is an experienced tax partner at KPMG in 

Brazil, bringing more than 21 years of international experience 

to her clients. As partner in charge of international tax, she also 

leads Brazil’s practices for transfer pricing and deal advisory – 

M&A tax. Marienne serves as a member of KPMG’s Global 

International Tax Steering committee, where she helps to develop, 

monitor and implement the firm’s global strategy for international 

tax. 

Based in São Paulo, Marienne works with major organisations 

and multinational corporations to assist with complex 

projects, delivering focused practical advice on Brazilian and 

international tax matters. Her areas of expertise include supply 

chain management, market entry, BEPS, M&A tax structuring, 

and corporate reorganisations, among others. Marienne also 

assists companies in evaluating the performance and structure of 

their tax functions in Brazil, reviewing processes, performing 

GAAP analysis, and advising on benchmarking and efficiency 

improvements. 

Beyond her client work, Marienne is committed to influencing 

tax policy and furthering education. She actively represents 

KPMG before a number of organisations, such as GETAP 

[Grupo de Estudos Tributários Aplicados], an organisation that 

KPMG in Brazil 

Rua Arquiteto Olavo Redig de 

Campos, 105, 10º andar 

04711-904, São Paulo - SP 

Brazil 

Tel: +55 (11) 3940 3182 

Fax: +55 (11) 3940 5001 

Email: 

mmcoutinho@kpmg.com.br 

Website: www.kpmg.com/BR 

congregates major Brazilian companies and senior tax directors, and GET, an association that 

discusses relevant tax topics with representatives of the administrative tax courts and tax administration. 

Marienne is a lawyer, and completed post-graduate work in international business affairs 

at Johns Hopkins University. She is a frequent author on issues related to taxation in Brazil, 

and is a regular speaker and presenter at tax conferences around the world. She is responsible 

for the coordination of the KPMG guide, Investment in Brazil, and co-author of the 

book, The Rise of Brazilian Multinationals. 

Marienne was the first woman to become a tax partner at KPMG in Brazil and she continues 

to advocate for the advancement of other professionals, including leading the KPMG 

diversity initiative in Brazil as the leader of KPMG’s Network of Women, and serving as cochair 

of the Brazil Chapter of Women Corporate Directors. She is a member of Mulheres do 

Brasil, IBEF-Mulher (Brazilian Institute of Finance Professionals) and LIDEM (Women 

Business Leaders) and teaches at the esteemed Brazilian university FGV (Fundação Getulio 

Vargas) on diversity in organisations. 


Brazil 

Andrea Bazzo Lauletta 

Mattos Filho 

Isabel Bertoletti 

Machado Associados 

Mariana De Vito 

Trench Rossi e Watanabe - in association with Baker & McKenzie 

Daniela Duque Estrada 

Castro, Barros, Sobral, Gomes 

Maria Fernanda Furtado Fernandes 


Luciana Galhardo 

Pinheiro Neto Advogados 

Maria Eugenia Kanazawa 


Alessandra Machado 


Cristiane Magalhaes 


Simone Musa 


Raquel Novais 

Machado Meyer 

Lucilene Prado 

Derraik & Menezes Advogados 

Adriana Stamato 


Ana Cláudia Akie Utumi 

TozziniFreire Advogados 

Tatiana Galvao Villani 


Erika Yumi Tukiama 


Bulgaria 

Dobrinka Shishkova 

AFA OOD 


Canada 

Carrie Aiken 

Blake, Cassels & Graydon 

Monica Biringer 

Osler, Hoskin & Harcourt 

Wendy Brousseau 

McCarthy Tetrault 

Alexandra Brown 


Audrey Diamant 

PwC 

Nancy Diep 


Cheryl Gibson 

Dentons 

Laurie Goldbach 

Deloitte 

Nathalie Goyette 

PwC 

Jennifer Hanna 

MNP 

Alison Jackson 

EY 

Erin Jensen 

KPMG 

Jodi Kelleher 

KPMG 

Claire Kennedy 

Bennett Jones 

Martha MacDonald 

Torys 

Deborah MacPherson 

KPMG 

Lori Mathison 

Dentons 

Janice McCart 


Siobhan Monaghan 

KPMG 


Canada 

Anu Nijhawan 

Bennett Jones 

Kathleen Penny 


Gabrielle Richards 

McCarthy Tetrault 

Janice Roper 

Deloitte 

Wanda Rumball 

KPMG 

Michelle Sledz 

KPMG 

Carrie Smit 

Goodmans 

Manon Thivierge 


Deborah Toaze 


Katri Ulmonen 

MNP 

Kimberley Wharram 


Sabrina Wong 


Penelope (Penny) Woolford 

KPMG 

China 

Xiaoying Chen 

PwC 

Julie Cheng 

Jun He 

Liqun Gao 

Deloitte 

Vivian Jiang 

Deloitte 

Daisy Kang 

PwC 


China 

Eunice Kuo 

Deloitte 

Nancy Lai 


Jean Li 

EY 

Lilly Li 

KPMG 

Amy Ling 


Jinghua Liu 


Joanne Su 

EY 

Jane Wang 

PwC 

Janet Xu 

PwC 

Dolly Zhang 

Deloitte 

Janet Zhang 

Deloitte 

Julie Zhang 

Deloitte 

Colombia 

Lucy Cruz de Quinones 

Quinones Cruz 

Catalina Hoyos 

Godoy & Hoyos 

Croatia 

Maja Maksimovic 

KPMG 

Helena Schmidt 

Deloitte 


Cyprus 

Domicile under Cypriot Tax 

Law 

Zoe Kokoni 

Eurofast Taxand 

Surprising as it may seem, most of the advantages of the Cypriot 

tax regime were, up until recently, directed at non-Cypriot tax 

residents. This effectively meant that, to enjoy the full benefits 

of the regime, one had to be a non-resident. 

The idea behind this was to have a twofold regime, one for 

Cypriot tax residents and one for investors wishing to use Cyprus 

as part of their tax planning operations. This distinction at first 

seems logical and is actually a method applied in many jurisdictions 

with attractive tax regimes. The locals pay their taxes to the 

government while specific tax incentives are in place to encourage 

international investors to make new investments. 

Over the years, the government realised that many individuals 

from abroad liked the Cypriot weather and lifestyle so much 

that they decided to make Cyprus their permanent home. The 

applicable rule, in accordance with the provisions of the Cypriot 

Income Tax Law, is that anyone residing for more than 183 days 

within a given tax year becomes a Cypriot tax resident. 

Many found the Cypriot tax regime attractive compared with 

their countries of origin. While the Cypriot regime was advantageous 

for the average individual wishing to enjoy Cyprus on a 

daily basis, this was not the case for high net worth individuals 

(HNWIs). More specifically, up until recently, a Cypriot tax resident 

had to pay, on a worldwide basis, a 17% special defence 

contribution (SDC) on dividends, 30% SDC on interest on 

bank deposits and 3% SDC on rental income. 

Narrowing of SDC 

In a bid to attract HNWIs, the government has sought to create 

a further differentiation in the tax regime of Cyprus by 

introducing the legal concept of ‘domicile’ as part of a series of 

amendments to the tax legislation passed in July 2015. 


Cyprus 

The concept of domicile was inserted into the provisions of the SDC law, clearly aimed at 

creating a further differentiation in the tax regime. The end result is that tax residents must 

also be domiciled in Cyprus in order to be required to pay SDC on dividends, interest on 

bank deposits and rental income. 

The legal concept of domicile is not a new concept in Cypriot law. Domicile was already 

included in the provisions of the Cypriot Wills and Succession Law and is very important for 

determining which jurisdiction shall govern and regulate the succession of a deceased person. 

Indeed, the determination of domicile for succession purposes stems from a set of rules based 

on domicile of origin (where someone was born) and domicile of choice (where someone has 

decided to make their permanent home). 

It should be stated, however, that the determination of domicile should be seen as distinct 

from citizenship or residence. The determination of domicile for succession purposes is based 

upon specific legal rules and specialist legal advice should be obtained. 

The new amending provisions of the SDC law provide that a tax resident for the purposes 

of SDC law (and not income tax law) shall be a person also having its domicile of origin 

in Cyprus in accordance with the provisions of the Wills and Succession Law. 

Furthermore, the new provisions provide that there shall be an exemption from SDC obligations 

for persons having their domicile of choice in accordance with the Wills and 

Succession Law outside Cyprus (provided they have not been tax residents in Cyprus under 

the 183 days rule during the 20 years before the tax year in question) or simply a person who 

has not been a tax resident of Cyprus for 183 days a year in the last 20 years. It should also 

be noted that anyone who has been a tax resident of Cyprus for 17 of the last 20 years preceding 

the tax year in question shall be deemed to have its domicile in Cyprus. 

This new amendment will have profound effects in the area of tax planning and is expected 

to place Cyprus on the map as one of the best jurisdictions in the world for the establishment 

of residence for high net worth individuals. Obviously, specialist advice should be 

obtained from tax and legal experts in order to plan and achieve such tax migration exercises 

in accordance with the new provisions of the SDC law. 


Cyprus 

Zoe Kokoni 

Zoe Kokoni is a director in the International Business Services 

division at Eurofast Taxand. With more than 20 years of experience 

in taxation issues, she is the head of the company’s 

Domestic Tax department. Zoe specialises in the estate duty, the 

internal tax legislation and its applicability for a great number of 

years. Her extensive wealth of experience concerning advanced 

domestic taxation matters has enabled Zoe to provide our company 

with strong administrative heritage incentives. 

She is a regular participant and speaker in various international 

and local conferences concerning tax related matters. 

Eurofast Taxand 

Cypress Centre, 5 Chytron Str 

PO Box 24707 

1302 Nicosia 

Cyprus 

Tel: +357 22 699 222 

Email: zoe.kokoni@eurofast.eu 

Website: www.eurofast.eu 


Czech Republic 

Ditta Hlavackova 

HLB Proxy 

Eliska Kominkova 


Helena Navratilova 

Kocian Solc Balastik (KSB) 

Denmark 

Vicki From Jorgensen 

EY 

Lida Hulgaard 

Hulgaard Advokater 

Mette Juul 

Plesner 

Bente Moll Pedersen 

Ronne & Lundgen 

Bodil Tolstrup 

Plesner 

Finland 

Kirsti Auranen 

EY 

Henna Jovio 

Borenius 


France 

Sabina Comis 

Admitted to the Paris Bar and qualified in the UK as a solicitor 

of England and Wales, Sabina Comis is a tax partner and international 

co-leader of the Private Investment Funds group of 

Mayer Brown. 

She has 18 years of wide–ranging tax experience with a 

strong emphasis on complex corporate tax structurings and 

financial restructurings, both in France and internationally. She 

also regularly represents clients in tax dispute resolutions. 

Sabina has further become a recognised expert on the creation 

and structuring of private investment funds (private equity 

or real estate vehicles, and joint ventures, among others). Her 

tax experience, coupled with her funds’ legal and regulatory 

know-how, allows Sabina to advise on tailor-made, innovative 

structures for investments in France and throughout Europe, 

such as the setting up of: (i) the first dedicated European 

provider of mezzanine and preferred equity financing for private 

equity portfolios; (ii) the first French regulated and leveraged 

investment vehicle for the purchase of discounted debt; and (iii) 

the first French type endowment fund. 

Mayer Brown 

20 Avenue Hoche 

75008 Paris 

France 

Tel: +33 1 53 53 36 24 

Fax: +33 1 53 96 03 83 

Email: scomis@mayerbrown.com 

Website: www.mayerbrown.com 

Sabina regularly speaks at conferences and is a tax lecturer at the University of Dauphine 

in Paris (Master 2 of Tax “Fiscalité de l’Entreprise”). 

Sabina joined Mayer Brown in 2007 after 10 years of practice with two of the UK’s ‘Magic 

Circle’ firms (having worked in their London and New York tax teams for four years and in 

their Paris tax teams for more than five years). 

She holds an LLB from the London School of Economics and an LLM from Cambridge 

University in the UK. 

In addition to her native Italian, Sabina is fluent in French and English. 


France 

Sabine Sardou 

Sabine is a partner in Bird & Bird’s international tax group, 

based in Paris. 

Sabine Sardou is a highly-reputed specialist in international 

tax transfer pricing with more than 20 years of experience under 

her belt. 

Sabine’s specific focus is on defence, strategic tax planning 

and documentation work. Her recent assignments include corporate 

conversions into low-risk structures (limited-risk distributors, 

agents/commissionaires and consignment manufactures); 

advance pricing agreements; permanent establishment 

issue resolution; extensive negotiation with the French tax 

authorities through tax audits and tax litigation and successful 

tax defence memos regarding management fees, complex structuring 

(consulting services), and loss-making distributors. 

She has experience across a number of sectors, including 

automotive IT, communications, pharmaceuticals, financial 

services and luxury goods. 

After 20 years of transfer pricing practice in the international 

tax department of Big 4 law firms, including PwC, EY and for 

the last eight years, as a transfer pricing partner of Taj, the 

French member law firm of Deloitte, Sabine recently joined the 

very well-known international law firm, Bird & Bird. 

Bird & Bird 

Centre d’Affaires Edouard VII 

3 square Edouard VII 

75009 Paris 

France 

Direct: +33 (0)1 42 68 60 86 

Tel: +33 (0)1 42 68 60 00 

Fax: +33 (0)1 42 68 60 11 

Email: 

sabine.sardou@twobirds.com 

Website: www.twobirds.com 

Sabine teaches transfer pricing and international tax law at several French universities and 

business schools, and is a frequent participant in professional discussions and training seminars. 

She regularly writes transfer pricing-related articles for tax and business newspapers and 

magazines. 

A member of the French Bar, Sabine also holds post-graduate degrees in tax and business law. 


France 

Elisabeth Ashworth 

CMS Bureau Francis Lefebvre 

Stephanie Auferil 


Sonia Bonnabry 

Lexcom 

Delphine Bouchet 

Arsene – Taxand 

Ariane Calloud 


Anne-Sophie Coustel 

Cleary Gottlieb Steen & Hamilton 

Aurelia de Viry 

King & Spalding 

Marie-Odile Duparc 


Anne Grousset 


Sandra Hazan 

Dentons 

Audrey-Laure Illouz 

FIDAL International/KPMG 

Sophie Jouniaux 


Annette Ludemann-Ober 

Valoris Avocats 

Marie-Helene Raffin 

Willkie Farr & Gallagher 

Elisabeth Riviere 

PwC/Landwell 

Caroline Silberztein 


GCC (UAE) 

Fiona McClafferty 

Deloitte 


Germany 

Eveline Beer 

Eveline Beer is a partner at KÜFFNER MAUNZ LANGER 

ZUGMAIER (KMLZ). She is a lawyer and a certified tax 

consultant. 

Eveline Beer started her career in 2004 at one of the Big 4 

accounting firms. From the outset, her focus was on VAT. In 

2008 Eveline joined KMLZ, a leading German law firm, specialising 

in national and international VAT law and customs. 

Eveline was made a KMLZ managing associate in 2010 and 

partner in April 2013. 

Eveline advises multinational companies on both domestic 

and international VAT issues. The majority of her clients operate 

in the retail and automotive sectors. Other clients represented 

by Eveline include equipment manufacturers, while large and 

medium-sized businesses, German corporate groups and foreign 

companies of all sizes, including DAX 30 quoted companies, 

rely on her VAT expertise in special cases as well as on a 

routine basis. 

Eveline’s work on international projects includes undertaking 

VAT reviews, assisting clients with their VAT reporting obligations 

and advising clients on how to reorganise their supply 

KÜFFNER MAUNZ LANGER 

ZUGMAIER 

Speditionstraße 21 

40221 Düsseldorf 

Germany 

Tel: +49 (0)211/540953-35 

Fax: +49 (0)211/540953-99 

Email: eveline.beer@kmlz.de 

Website: www.kmlz.de 

chains. In this respect, she works closely with KMLZ’s network of experienced and leading 

tax experts in all member states of the European Union, as well as a large number of additional 

countries. 

Eveline regularly holds in-house VAT seminars for clients and assists them on-site with 

their day-to-day business, as well as in the course of VAT audits. Eveline is a deputy member 

of the European Commission’s expert group for VAT-related issues (VAT Expert Group) and 

regularly publishes articles in professional magazines. 

In May 2015 KMLZ opened a second office, in Dusseldorf, with Eveline heading up the 

team. 


Germany 

Karen Möhlenkamp 

Dr Karen Möhlenkamp is managing partner of WTS and one of 

the leading experts in indirect and consumption tax in Germany. 

From 2013 onwards the German newspaper Handelsblatt and 

Best Lawyers USA have honoured her for being one of the best 

German tax lawyers. 

Karen graduated in law at Julius-Maximilians-University 

Würzburg and worked at the Department of International Law 

headed by Prof. Dr. Ranieri to pass her PhD. After being sponsored 

as a scholar at the Max Planck Institute (Frankfurt am 

Main) for European legal history, she took up employment with 

an international auditing and tax consultancy firm and with the 

Federation of German Industry (BDI). At BDI, she addressed 

the key interests of the German industry regarding the German 

environmental tax reform, restructuring of the VAT Law Code 

and local business tax reform to the German House of 

Parliament (Deutsche Bundestag) and the Federal Tax 

Department and took part in legal proceedings to the Federal 

Constitutional Court. 

At WTS, Karen’s area of focus remains on VAT, energy tax 

and energy law. She is involved in delivering expert opinions on complex issues and developing 

optimisation models and reaches a wide audience through numerous publications. As a 

founding member of the ‘Berlin Tax Discussions’ (Berliner Steuergespräche) and German 

Energy Tax Conference, and as a member of the German Institute of Certified Tax 

Consultants (Fachinstitut der Steuerberater), she also deals with tax topics outside WTS. 

As the mother of two children she is doing charity work as managing director of the 

Benedikt Niemeyer Foundation ‘Children Make Music’ programme and is a member of the 

International Lions Organisation, acting in 2012/2013 as president of the Lions Club 

Düsseldorf-Leaina. 

WTS 

Peter-Müller-Straße 18 

40468 Düsseldorf 

Germany 

Tel: +49 (0) 211 200 50 – 817 

Email: 

karen.moehlenkamp@wts.de 

Website: www.wts.de 


Germany 

Stephanie Alzuhn 

KPMG 

Kristina Bexa 

Clifford Chance 

Barbara Fleckenstein-Weiland 

Flick Gocke Schaumberg 

Claudia Hillek 

KPMG 

Nicole Looks 


Bettina Mertgen 

Deloitte 

Greece 

Effie Adamidou 

KPMG 

Kyriaki Dafni 

Deloitte 

Angela Iliadis 

KPMG 

Hong Kong 

Agnes Chen 

EY 

Elaine Chen 


Sarah Chin 

Deloitte 

Tracy Ho 

EY 

Ayesha Lau 

KPMG 

Yvonne Law 

Deloitte 


India 

Pallavi Joshi Bakhru 

Pallavi heads the Tax and Regulatory services group, which specialises 

in cross-border transactions, regulatory compliance, 

transaction tax advisory services, transfer pricing, indirect taxes 

and compliance and outsourcing. 

Pallavi qualified as a chartered accountant in 1990 and has 

more than 25 years of post-qualification experience in the field 

of taxation. 

Pallavi’s area of expertise includes inbound and outbound 

structuring advisory, including regulatory compliance for both 

Indian and overseas investors. She has worked with clients in 

getting approvals from the Reserve Bank of India and the 

Foreign Investment Promotion Board. 

Pallavi has also advised many clients (including listed companies) 

on restructuring their operations. Depending on the drivers 

for restructuring, the advice has varied from merger, 

demerger, slump sale or a combination of these to rationalisation 

and optimisation of overseas structures. 

She has done significant work with corporates on their 

domestic internal restructuring to consolidate value and minimise 

related party transactions. 

Grant Thornton 

6th Floor, Plot No.19A, 

Sector 16A, Noida 201301 

India 

Tel: +91 120 7109094 

Mob: +91 98101 33230 

Email: pallavi.bakhru@in.gt.com 

Pallavi is also the People & Culture leader for the India firm; a role she plays in addition 

to her role as head of tax. She also leads the India – US corridor between the two member 

firms; an initiative aimed at ensuring that clients of the network get distinctive client service 

irrespective of their scale and size in locations other than their home jurisdiction and ensuring 

that relationships are grown, added and shepherded within the network. 

Pallavi has a portfolio of clients which cuts across various industries including information 

technology/information technology enabled services, manufacturing, aviation financial services 

and education, among others. 

Pallavi is a Fellow Member of the Institute of Chartered Accountants of India. 

Pallavi is a member of the International Fiscal Association – India Branch. She is also a 

member of The Indus Entrepeneurs (TiE) Delhi chapter. She is the co-chair of the PHD 

Chambers committee on International Affairs for North America. 

Pallavi is a regular speaker on tax issues and has addressed a number of seminars both within 

India and overseas. She actively contributes to newspapers and professional journals in 

India. She is also a trainer and actively participates in the Grant Thornton International 

Advanced Manager’s Programme. 

Pallavi is an independent director on the board of Sona BLW Precision Forgings and 

Filatex. Filatex is listed on the Bombay Stock Exchange and the National Stock Exchange. 


India 

Daksha Baxi 

Daksha Baxi joined Khaitan & Co in 2007 to build the firm’s 

direct and international tax practice. By the time she joined 

Khaitan she had already gained significant experience working 

with global organisations and leading Indian international tax 

advisers. 

Daksha’s vast experience of working with advisers in several 

jurisdictions (for 10 years outside of India and more than 20 

years in India) brings an added level of comfort to clients and 

professionals. She has significant and valuable expertise on 

advising in international tax matters involving a variety of crossborder 

structures for investments in India by foreign corporates 

and private equity investors as well as acquisitions by Indian 

companies outside India. Clients have benefited from her 

insight pertaining to India entry strategies involving domestic 

taxation and interpretation of double taxation conventions. 

International not-for-profit organisations, educational institutions 

and other philanthropic organisations also benefit from 

her expertise. She is well recognised for structuring and setting 

up of onshore and offshore funds for investments in India. 

Clients and professionals approach her for her tax expertise 

encompassing all aspects of direct tax advisory, global restructuring 

and cross-border M&A transactions, complex tax issues 

Khaitan & Co 

One Indiabulls Centre, 13th Floor, 

Tower 1 

841 Senapati Bapat Marg 

Mumbai 400 013 

India 

Tel: +91 22 6636 5000 

Fax: +91 22 6636 5050 

Email: 

daksha.baxi@khaitanco.com 

Website: www.khaitanco.com 

in equipment procurement and construction contracts, structured finance and employee 

equity based compensations ranging from startups to listed companies. She also assists clients 

in obtaining advance tax rulings to achieve tax certainty. 

Daksha has been recognised by Chambers & Partners as an Indian tax expert for 2013 and 

2014; by Asia Pacific Leading Lawyers as one of the “most highly acclaimed tax professionals 

in India”; by Citiwealth Leaders List as a leading tax lawyer for 2013; and by Who’s Who 

Legal 500 for private client work (the only adviser in India recognised for this). 

On top of her day-to-day advisory work, Daksha has co-authored numerous articles and 

papers on cross-border tax issues and her opinion is regularly sought by media publications 

in India and beyond. She is also a regular speaker at various conferences on taxation organised 

by the International Bar Association, International Fiscal Association, Society of Trust 

and Estate Practitioners (STEP), American Bar Association, Foundation for International 

Taxation and others. 

Daksha is a qualified chartered accountant and is an honours graduate in economics from 

the Manchester Metropolitan University, UK) 

Daksha is a fellow member of the Institute of Chartered Accountants in England and 

Wales and of the Institute of Chartered Accountants of India, as well as being a member of 

the Society of Trust and Estate Practitioners, the International Fiscal Association and the 

Core Group of Bombay Chartered Accountants’ Society. 


India 

Pallavi Dinodia 

Pallavi Dinodia is a partner at SR Dinodia & Co Chartered 

Accountants. The firm is one of the oldest firms in India and is 

ranked among the top 15 firms across the country. 

Pallavi has had an outstanding career spanning the past 15 

years. During the past decade she has specialised in transfer pricing 

and international taxation, gaining a reputation across India 

for her expertise in the field. She advises corporates, both 

domestic and foreign, helping them to fulfil their complex compliance 

requirements in India. In addition, she acts as a counsel, 

representing clients before quasi-judicial authorities and the 

Income Tax Appellate Tribunal (ITAT) in India on matters 

related to transfer pricing, dispute resolution, advance pricing 

arrangements and the avoidance of double taxation. 

She has worked extensively with global businesses across 

Asia, the United States and Europe on advisory and transactional 

work, including a stint at a financial services company in 

Zurich as an in-house counsel. She has combined her understanding 

of finance and accounting with her expertise across 

corporate and tax law to play a strategic role in high value transactions 

for her firm. Succession being mired with complexities, 

SR Dinodia & Co, Chartered 

Accountants 

K-39 Connaught Circus 

New Delhi – 110 001 

India 

Tel: +91 – 011- 4370 3300 

Email: 

pallavidinodia@srdinodia.com 

Website: www.srdinodia.com 

she advises large Indian business families, taking into account the aspirations of the new generation 

joining the business, and helps with putting structures in place which not only provide 

for smooth succession but are also tax efficient. 

Pallavi has represented the Asian region as a board member on the international committee 

of one of the leading global alliances of independent auditing, tax, accounting and consulting 

firms. She is also an independent director on the board of a very large listed company. 

Pallavi authored a best-seller ‘Transfer Pricing Demystified’ published by Bharat Law 

House in 2013, which was the first book on the practical issues related to transfer pricing in 

India. Pallavi is regularly invited to speak at tax conferences and at various chambers of commerce 

such as the Federation of Indian Chambers of Commerce and Industry (FICCI) and 

the Confederation of Indian Industry (CII). She has been part of the various tax committees 

at the Institute of Chartered Accountants of India (ICAI) and has also spoken at numerous 

ICAI events on complex tax issues. She is also a regular contributor to industry publications. 

Pallavi graduated with distinction in commerce (Hons) from Lady Shriram College, 

University of Delhi. She is a fellow member of the Institute of Chartered Accountants of 

India (ICAI). She also holds a law degree from the University of Delhi. She is a qualified 

Information System Auditor (DISA) as well as an ICAI certified international tax expert. 


India 

Shefali Goradia 

Shefali Goradia is a partner with the firm’s corporate tax practice. 

She has more than 24 years of experience in international tax. 

Shefali specialises in cross-border taxation. She advises multinational 

corporations in designing global holding and operating 

structures, inbound and outbound investments, cross-border 

mergers, acquisitions and other corporate reorganisations. She 

works extensively with leading investment and private equity 

fund houses on developing and implementing domestic and 

international fund structures. She has advised banks in designing 

structured finance products. She advises several companies 

in hospitality and pharmaceutical industries on taxation in India. 

She also advises IT companies on the taxability of software and 

e-commerce transactions. She has obtained private rulings for 

several clients. 

Shefali is a regular writer and lecturer on international tax 

BMR & Associates LLP 

BMR House 

36 B, Dr R K Shirodkar Marg 

Parel, Mumbai 400 012 

India 

Tel: +91 22 6135 7170 

Fax: +91 22 6135 7070 

topics. She had contributed the India chapter – ‘Is there a Permanent Establishment?’ – for 

the 63rd IFA Congress held in Vancouver in 2009. She was also appointed as the co-general 

reporter for the IFA Congress held in Mumbai, India in 2014 on the topic: ‘Cross-border 

outsourcing – issues, strategies and solutions’. 

Shefali was voted as one of the region’s preeminent advisers for taxation in the 2011 

Asialaw Leading Lawyers survey. She featured in the Guide to the World’s Leading Banking, 

Finance and Transactional Lawyers 2012 as one of the outstanding practitioners in the field 

of investment funds and is also listed in The International Who’s Who of Corporate Tax 

Lawyers and The International Who’s Who of Private Funds Lawyers consecutively from 2009- 

2014. She was recognised as among the eight best Indian tax advisers by The Legal 500 and 

the Tax Directors Handbook 2009. Shefali represented India in Legal Media Group’s Guide to 

the World’s Leading Tax Advisers and was recognised as among the top 10 tax advisers in India 

in World Tax (2004-2006). 


India 

Malini Mallikarjun 

Malini is a senior member with the firm’s indirect tax practice in 

Mumbai and specialises in indirect taxes such as service tax, 

VAT, excise and customs duties. She has also dealt extensively 

with related regulations such as the Foreign Trade Policy and 

the special economic zone (SEZ) regulations. Malini has been 

with the firm since January 2005. Before joining the firm, she 

worked in the tax and regulatory practices at Big 4 firms. She 

also worked in-house for three years with an international 

power company and a leading India-based services company. 

With more than 20 years of experience as an indirect tax specialist, 

she has worked with companies across industries such as 

manufacturing, power, IT/ITeS financial services, infrastructure 

and retail. More specifically, she has been involved in advising 

clients during various stages of their operations, including 


BMR House 



India 

Tel: +91 22 6135 7025 

set-up, capacity expansion, construction, ongoing operations and internal restructuring, 

among others. Her role has spanned the provision of advisory services, providing pre- and 

post-litigation strategic advice including representing companies before tax and regulatory 

authorities, assisting in counterparty negotiations on tax matters and representing to the central 

and state governments on tax policy matters. She has worked with both domestic and 

international players on matters pertaining to all key indirect taxes in India. 

Malini is a graduate in law from the National Law School of India University, Bangalore, 

and is also a member of the International Bar Association. 

Malini is also part of the GST Working Committee of advisers constituted by the 

Government of Maharashtra. 


India 

Rajeshree Sabnavis 

Rajeshree is a partner with BMR & Associates’s corporate tax 

practice in Mumbai. With a specialisation in tax advisory and 

transaction tax matters, she has more than 20 years of experience 

in advising clients on their cross-border acquisitions and 

implementing the India business strategy for multinationals 

including implementing the integration strategy post-acquisition. 

She has also advised multinationals including Fortune 500 

companies in the areas of tax and transfer pricing, and has assisted 

large Indian companies in implementing their transfer pricing 

across jurisdictions in the ITES sector. She works with some 

of the larger portfolio investors investing in India including 

some of the large institutional investors in managing their tax 

compliance and litigation in India. 

Rajeshree spent almost a decade with the tax practices of Big 


BMR House 



India 

Tel: +91 22 61357050 

4 firms before joining BMR & Associates in October 2004 right from its inception and has 

continued to be a part of the core team since then. 

Rajeshree is part of the Direct Taxation Committee with the Bombay Chamber of 

Commerce where she is a co-chairperson. In this capacity, she has represented India business 

houses and multinationals on various tax issues before the Central Board of Direct Taxes. 

Rajeshree is also a member of the EU Chamber of Commerce. She is a qualified chartered 

accountant and a company secretary. 


India 

Nanda Shah 

Nanda joined DHC as partner providing tax and regulatory 

services. DHC is an exclusive member firm of Baker Tilly 

International. 

Nanda’s previous experience is with a leading law firm, 

Amarchand & Mangaldas & Suresh A Shroff (AMSS), Mumbai. 

She was heading the tax practice of AMSS. She also has experience 

of working at PwC, having worked in the firm’s Mumbai 

office for more than a decade. 

Over the years, Nanda has developed substantial experience 

within the field of corporate and international tax, focusing on 

corporate tax and regulatory advisory services, business restructuring, 

including mergers and acquisitions. She also advises 

clients with their tax litigation matters including strategising the 

approach for large litigation matters. Her clients include Indian 

companies as well as multinationals, including Fortune 500 

companies. 

With an experience of around 25 years, she strives for high 

client satisfaction based on sound practical solutions, which are 

implementable. Nanda is a qualified chartered accountant and 

holds a general law degree. 

Nanda regularly contributes articles to tax publications and 

Desai Haribhakti & Co. 

Chartered Accountants 

701, Leela Business Park, 

Andheri-Kurla Road, 

Andheri (E), Mumbai – 400 059 

India 

Tel: +91 22 6672 9999 

Direct: +91 22 6672 9833 

Mob: +91 9820331541 

Email: nanda.shah@dhc.co.in 

Website: www.dhc.co.in 

conducts conferences in the profession. She has also co-authored chapters on corporate and 

international tax topics. 


India 

Manisha Gupta 

Deloitte 

Karishma Phatarphekar 

KPMG 

Saloni Roy 

Deloitte 

Parizad Sirwalla 

KPMG 

Krupa Venkatesh 

Deloitte 

Indonesia 

Ay Tjhing Phan 

PwC 


Ireland 

Cliona Donnelly 

Cliona is a partner with William Fry Tax Advisors, the Irish 

member firm of Taxand. She is a key member of the firm’s 

Foreign Direct Investment group. She advises multinational and 

corporate clients on a wide range of issues. She focuses her practice 

on the establishment of operations in Ireland, cross-border 

tax planning, mergers and acquisitions, corporate tax compliance 

and international and domestic reorganisations, and represents 

a number of the firm’s key clients. 

Before joining William Fry Tax Advisors, Cliona started her 

career in KPMG training as a chartered accountant and a chartered 

tax adviser. Cliona is a member of the Irish Taxation 

Institute and is a fellow of the Institute of Chartered 

Accountants in Ireland. She is also a member of Taxand’s 

Global Knowledge Leaders group, ensuring that enhanced services 

are delivered to multinational clients. She is a frequent contributor 

to tax publications. 

Cliona is ranked in the Chambers Global 2015 as a leading 

individual on corporate tax matters. 

William Fry Tax Advisors, 

Taxand Ireland 

2 Grand Canal Square 

Dublin 2 

Ireland 

Tel: +353 1 639 5280 

Email: cliona.donnelly@ 

williamfry.com 

Website: www.williamfry.com 


Ireland 

Sonya Manzor 

Sonya is a partner with William Fry Tax Advisors, the Irish 

member firm of Taxand. She has more than 15 years’ experience 

of advising clients across a range of sectors on tax issues including 

in the areas of inward investment, intellectual property (IP) 

and international tax structuring, corporate reorganisations, real 

estate transactions, and mergers and acquisitions. She advises 

both domestic and multinational corporations on Irish tax matters 

including corporate tax, VAT and stamp duty. She is a key 

member of the firm’s Foreign Direct Investment group. 

Sonya is a member of the Law Society of Ireland and the 

Irish Tax Institute. She is also a director of the Irish branch of 

the International Fiscal Association. Sonya is a frequent speaker 

on tax topics and a contributor to tax publications. She is the 

co-author of the Irish chapter in the Miller Thompson publication 

entitled ‘Tax Litigation, Jurisdictional Comparisons’ (First 

Edition 2013). 

Sonya is ranked in the Chambers Global 2015 as a leading 

individual on corporate tax matters. 

William Fry Tax Advisors, 

Taxand Ireland 

2 Grand Canal Square 

Dublin 2 

Ireland 

Tel: +353 1 639 5212 

Email: 

sonya.manzor@williamfry.com 

Website: www.williamfry.com 


Ireland 

Catherine Galvin 

Matheson 

Lorraine Griffin 

Deloitte 

Louise Kelly 

Deloitte 

Susan Kilty 

PwC 

Joan O’Connor 

Deloitte 

Catherine O’Meara 

Matheson 

Deirdre Power 

Deloitte 

Renata Slobodova 

PwC 

Joanne Whelan 

Deloitte 

Italy 

Fulvia Astolfi 

Hogan Lovells 

Maria Antonietta Biscozzi 

EY 

Paola Camagni 

Studio Camagni e Associati 

Aurelia Casali 

DLA Piper 

Silvia Confalonieri 

EY 

Alessandra Di Salvo 

Deloitte 

Barbara Faini 


Laura Gualtieri 

Tremonti Vitali Romagnoli Piccardi e Associati 

Nicoletta Mazzitelli 

EY 


Italy 

Maricla Pennesi 


Cristina Periti 

Studio Fantozzi & Associati 

Vania Petrella 


Giuliana Polacco 


Barbara Rossi 

Deloitte 

Chiara Tomassetti 

Deloitte 

Monica Zafferani 

Deloitte 

Latvia 

Marina Bickovska 

BDO Tax 

Vita Liberte 

Varul 

Lithuania 

Vita Sumskaite 

KPMG 

Jurate Zarankiene 

Tax Link Baltic 


Luxembourg 

Valerie Tollet 

“Like balloons, human beings have to change altitude if they 

wish to change direction in the winds of life.” 

Bertrand Piccard 

As Valérie Tollet’s career has soared to new heights, this quote has 

guided her personal philosophy. As a partner in Deloitte 

Luxembourg’s Cross-Border Tax-Mergers & Acquisitions 

department, she has also helped others – clients as well as her 

team and colleagues – to “change altitude” over the past 14 years. 

She is experienced in structuring deals for both listed and 

private clients, and particularly for pan-European and international 

real estate and infrastructure funds. She assisted many 

investors in establishing their real estate vehicles in Luxembourg 

– both regulated and non-regulated – and advised on several 

real estate acquisitions in Europe. Before joining Deloitte in 

October 2012, Valérie worked with PwC both in Brussels and 

Luxembourg. 

Not only is Valérie a highly recognised tax leader in real 

Deloitte 

560, rue de Neudorf 

L-2220 Luxembourg 

Tel: +352 451 45 2252 

Email: vtollet@deloitte.lu 

Website: www.deloitte.lu 

estate, but she is also reputed for her strong skills in many tax fields, including private wealth 

management, private equity, financial services industry, infrastructure, and corporate tax. 

Valérie is an active member of several ALFI (Association of Luxembourg Fund Industry) Real 

Estate Investment Funds working groups. 

Valérie is someone who truly inspires the next generation of women and men. Within her 

team and the 350 professionals in the tax department, she has created a team spirit, fostering 

innovation and positive competitiveness. She is an active member of the Deloitte Diversity 

Initiative and acts as the human resources lead for the M&A department. 

When she joined Deloitte Luxembourg, she had an ambitious aim: for the real estate tax 

department to reach 15% growth each year. Fast forward three years: she succeeded in meeting 

this goal. Thanks to her interpersonal skills, in-depth understanding of clients and their 

industries, pragmatism, and sense of humour, she is a trusted adviser to her clients and a 

leader to her team. She continually builds these relationships to help Deloitte Luxembourg 

and her clients “change altitude” and soar to greater heights year-on-year. 


Malaysia 

Theresa Goh 

Deloitte 

Adeline Wong 

Wong & Partners (Baker & McKenzie member firm) 

Poh Geng Wong 

Deloitte 

Irene Yong 

Shearn Delamore 


Malta 

Introduction to Malta’s 

corporate income tax regime 

Kirsten Cassar 

Camilleri Preziosi 

Malta continues to position itself as a viable and attractive destination 

for business and investment, in part by virtue of its 

competitive tax regime. The chargeable income of a Maltese 

company – which includes its taxable income and capital gains – 

is taxed at 35%. 

A number of entities, if structured appropriately, may be 

exempt from tax, including: 

• cooperative societies; 

• certain collective investment schemes; 

• most retirement funds or retirement schemes; and 

• organisations of a public character. 

A company incorporated in Malta is treated as domiciled and 

resident in Malta, and is subject to tax on its worldwide income 

and capital gains. A company that is not incorporated in Malta is 

resident in Malta if its management and control are exercised in 

Malta. The test of management and control is usually applied by 

reference to the place where the shareholder and director meetings 

are held and where the company’s important decisions are made. 

Like other taxpayers, a company that is resident but not 

domiciled in Malta is subject to tax on chargeable income and 

capital gains arising in Malta and on chargeable income arising 

outside Malta and remitted to Malta, but not on capital gains 

arising outside Malta that are received in Malta. That a foreign 

company has a branch in Malta does not, in itself, constitute residency. 

A company that is neither resident nor domiciled in 

Malta is taxable on chargeable income and capital gains arising 

in Malta, unless such income and gains are subject to a specific 

exemption. 

Despite the default 35% corporate tax rate, as a result of 

Malta’s full imputation and tax refund system, the effective tax 

rate in Malta may be reduced to 5%. 


Malta 

Full imputation system 

Although any shareholder of a Maltese company is, in principle, subject to tax in Malta on 

any dividends derived from such company, any economic double taxation is relieved through 

the operation of a full imputation system of taxation. Consequently, the tax paid by the 

Maltese company on the profits that it distributes as a dividend in favour of its shareholder is 

credited in full against the Malta tax liability of that shareholder. 

The 35% default tax rate applicable to companies is equivalent to the maximum progressive 

rate of tax applicable to individuals. Therefore, a dividend distribution received by either 

a corporate or a natural shareholder (resident in Malta or otherwise) would typically result in 

no further tax payable at the level of the shareholder. In fact, a shareholder that is subject to 

tax at a rate lower than 35% may claim a refund of the excess tax paid in Malta at the level of 

the company. Many states recognise the fact that Malta is one of the few remaining countries 

to operate a full imputation system. Consequently, most of Malta’s tax treaties effectively 

enable Malta to continue to operate its full imputation system in a cross-border context. 

Tax refund system 

Over time, Malta has developed its imputation system to allow for a tax refund mechanism 

applicable at the level of the shareholders. A shareholder in receipt of dividends distributed 

out of certain profits of a Maltese company can claim a refund of the tax paid in Malta by 

such company on those profits. 

The amount of the refund to which the shareholder is entitled depends on: 

• the nature of the underlying profits out of which the dividend is distributed by the company; 

and 

• the claiming of double taxation relief by the company on such profits. 

In most cases, the refund entitlement of a shareholder would be six-sevenths of the Malta 

tax suffered by the Maltese company on the profits out of which the dividend is distributed. 

However, this rate may be reduced in the following circumstances: 

• Where the profits out of which a dividend is distributed consist of passive interest or royalties, 

the refund is reduced to five-sevenths of the Malta tax suffered on those profits. 

• A tax refund at the rate of two-thirds of the Malta tax applies to dividends distributed out 

of certain profits in respect of which the distributing company has claimed a foreign tax 

credit to relieve cross-border double taxation. 

On the other hand, a company in receipt of dividends (or gains) derived from an investment 

that qualifies as a participating holding may either: 

a) elect to apply the participation exemption, in which case such income (or gains) will be 

exempt from Malta tax; or 

b) include such income (or gains) as part of the taxable income of the Maltese company, 

which would entitle its shareholder in receipt of a dividend out of those profits to a full 

refund of the Malta tax paid by the company on that income (or gains). 

No such tax refunds as those referred to above can be claimed in connection with income 

derived, directly or indirectly, from immovable property situated in Malta. In addition, in 

certain situations – for example, where the Maltese company is beneficially owned by Malta 

resident and domiciled individuals – income derived by said company on which tax refunds 

are claimed requires reclassification as investment income and is taxable accordingly. 


Malta 

Double-tier structures 

While this is not required, due to the fact that any shareholder is entitled to claim tax refunds, 

a double-tier structure may have a number of advantages for the taxpayer, such as postponing 

dividend payments to non-residents, thereby deferring any foreign tax charges without 

incurring any further tax in Malta. 

In certain jurisdictions it may also be beneficial to use a double-tier structure to ensure 

that the total income (including any tax refund) being received by the non-resident shareholder 

is received in the form of a dividend, which may be taxed more favourably (for example, 

exempt where a participation exemption regime is in place) in its country of residence 

than any tax refund. Moreover, no withholding taxes are levied on distribution of the dividends 

or payment of interest and royalties to non-resident shareholders. There are also no 

taxes or restrictions on export of the dividends from the Maltese company. 


Malta 

Kirsten Cassar 

Dr Kirsten Cassar is an associate forming part of the corporate 

and finance practice group at Camilleri Preziosi. 

Kirsten graduated as Doctor of Laws from the University of 

Malta after submitting a thesis on the ‘Developments to Article 7 

of the OECD Model Tax Treaty and Commentary in light of the 

OECD 2010 Report on the Attribution of Profits to Permanent 

Establishments’. Shortly after, Kirsten embarked on an LLM in 

corporate and securities law at the University of London. 

Kirsten practises in the areas of direct and indirect tax matters, 

primarily in the provision of domestic and international tax 

advisory and tax restructuring services, including providing 

advice particularly in the remit of identifying implications of, 

and devising tax efficient structures for, local as well as crossborder 

transactions. 

Kirsten also regularly assists in advising clients on the corporate 

law aspects of a wide range of transactions and other areas 

including corporate finance, M&A and capital markets. This 

provides clients with comprehensive insight on a wide range of 

matters which might have an impact on any particular transaction 

whether strictly related to the fiscal implications of a transaction 

or otherwise. 

Camilleri Preziosi 

Level 3, Valletta Buildings 

South Street 

Valletta, VLT 1103 

Malta 

Tel: +356 2567 8117 

Email: kirsten.cassar@ 

camilleripreziosi.com 

Website: 

www.camilleripreziosi.com 


Mexico 

Roxana Gomez-Orta 

Roxana M Gomez-Orta has 20 years of professional experience 

and is a member of Baker & McKenzie’s tax practice group 

which has been recognised as a highly recommended global tax 

practice by Chambers Global 2014 and as a recommended tax 

practice in Mexico by Chambers Latin America and 

International Tax Review. 

She joined the firm in 2001, and was appointed national 

partner of Baker & McKenzie Abogados in July 2007. 

Roxana focuses her practice on tax, administrative and constitutional 

matters. She has advised multinational and local companies 

in connection withtax planning, matters involving undue 

collections of contributions by the tax and administrative 

authorities, and tax litigation. 

She has published articles in Defensa Fiscal, IDC Asesor 

Jurídico y Fiscal, Puntos Finos, Players, Práctica Fiscal, 


Oficinas en el Parque 

Torre Baker & McKenzie Piso 10 

Blvd Antonio L Rodriguez 1884 Pte 

Monterrey, NL 64650 

Mexico 

Tel: + 52 81 8399 1308 

Email: roxana.gomez-orta@ 

bakermckenzie.com 

Website: www.bakermckenzie.com 

Corporate Business Taxation Monthly, Maquila Reynosa, 

Periódico El Norte, Periódico Milenio, Inter-American Trade 

Report and Tax Notes International, among others. 

Roxana has been named one of the leading tax lawyers in 

Mexico by the magazine Defensa Fiscal in consecutive years 

from 2007, and as a tax controversy leader by International Tax 

Review 2014. She is a member of the Academia de Derecho Fiscal de Nuevo León, AC, 

Chapter Nuevo León and was appointed as member of the board, acting as the treasurer during 

2008-2009. For 2015-2016, she is serving as an advisory member of the board. 

She obtained a law degree from the Universidad de Monterrey in 1996 and further obtained 

a master’s degree in tax law from the Universidad Autonoma de Nuevo Leon in 2001. 

Roxana speaks both English and Spanish. 


Mexico 

Cecilia Montaño 

Cecilia Montaño is a Deloitte Mexico indirect tax partner and 

Mexican and Latin American service line leader, specialised in 

foreign trade, customs and indirect tax. She has more than 18 

years of experience in foreign trade. Cecilia became a Deloitte 

Mexico partner in 2008. 

Before joining Deloitte, Cecilia spent several years as a logistics 

and customs compliance manager in the private sector. 

Cecilia helps multinational companies identify indirect tax 

opportunities and has worked with clients around the world on 

projects involving due diligence, customs audits and tax strategies 

relative to investments in Mexico, among others. 

Cecilia has extensive experience in compliance consulting. 

She works with clients operating across many industries including 

the automotive, pharmaceutical, oil and gas, mining, energy 

and manufacturing sectors, among others. 

She received a bachelor’s degree in foreign trade and customs 

from the Instituto Teconólogico de Monterrey, and is about 

to conclude a master’s in business administration, with a foreign 

trade specialisation, from the same institution. 

Deloitte Mexico 

489, P 6 Col. Cuauhtémoc 

6501 Mexico City 

Mexico 

Tel: +52 55 50 80 64 19 

Email: cmontanohernandez@ 

deloittemx.com 


Cecilia is vice president of the Mexican Importers and Exporters Association (ANIERM), 

vice president of the Logistics & Customs committee at the Mexican Trade Council 

(COMCE), and is also an adviser for the National Maquiladora Council (INDEX) and participates 

as an active member of the most relevant associations in Mexico related to foreign 

trade and customs. 

She has a strong relationship with the Mexican government in topics related to foreign 

trade and customs and regularly participates strategically with the authorities on relevant 

projects. 


Mexico 

Karina Perez Delgadillo 

PwC 


Netherlands 

Suzanne den Breems 

Suzanne den Breems is a principal in Ryan’s Amsterdam office 

and practice leader for European VAT, managing all aspects of 

the firm’s European VAT practice. Suzanne specialises in representing 

and advocating for global Fortune 500 clients across a 

wide spectrum of industries on various VAT aspects. 

Suzanne has played an instrumental role in building Ryan’s 

European VAT Recovery and Consultancy practice. Founded in 

2011, the practice has since grown to more than 40 employees, 

centrally located throughout Europe. 

Previously, Suzanne was co-founder and partner of a Dutch 

tax law firm that specialised in VAT and real estate transfer tax. 

She was also a manager for an international accounting and tax 

law firm. In the public sector, she served as an officer in the 

Municipal Legal Advice Centre. 

Suzanne lectures on various tax topics for Ryan clients and 

the Ryan Professional Development Programme. Additionally, 

she is a frequent speaker for the International Air Transport 

Association. 

Suzanne was chief editor of the monthly tax law magazine, 

Fiskaal. She has also written various articles published in the 

International Tax Review and co-authored the Kluwer VAT 

Memo from 2002–2005. 

Suzanne holds a master of laws (LLM) degree, with an emphasis in indirect tax law, from 

the University of Leiden and a post-university degree from the Dutch Order of Academic Tax 

Advisors, and is accredited in tax assurance from Nyenrode Business University. She is also a 

member of the Dutch Association of Academic Tax Advisors. 

Ryan 

World Trade Center Amsterdam 

Tower G, Level 6 

Strawinskylaan 685 

1077 XX Amsterdam 

Netherlands 

Tel: +31 (0) 20 570 3520 

Fax: +31 (0) 20 570 3525 

Email: 

suzanne.denbreems@ryan.com 



Netherlands 

Mounia Benabdallah 


Milja Bormann-Bakker 

Deloitte 

Juliana Dantas 


Marja de Best 


Margreet Nijhof 


Trudy Perie 


Agata Uceda 

KPMG 

Monique van Herksen 

EY 

Annet van Veldhuizen 

PwC 

New Zealand 

Kirsty Keating 

EY 


Norway 

Method for gross up of net 

salary for cross-border 

employees 

Cathrine Bjerke Dalheim 

KPMG Norway 

Norwegian authorities have for a number of years enforced a 

practice implying that net salary shall be grossed up in accordance 

with Norwegian tax rates, regardless of the tax amount 

actually paid in countries outside of Norway. Given that the 

employee is on an assignment in a country where there is no 

tax on income, or where the income tax is lower than in 

Norway, the taxation of the employee is based on a hypothetical 

benefit. 

Consequently, costs for the employer are higher both on the 

total tax liability and potentially higher for calculating social security 

contributions both for the employer and for the employee. 

The question has been tried both in lower and higher courts 

and in both cases the court ruled in the government’s favour. 

The question, as such, is of principal character and it may be 

appealed to the Supreme Court. 

Legal basis 

The Ministry of Finance has clearly stated that the net salary 

agreement is a taxable benefit and is considered gained already 

when the contract between the employer and employee is 

signed. The benefit is considered taxable on accrued basis when 

the net salary is paid. 

The tax authorities’ view is that the employer in Norway is 

obliged to calculate the correct gross salary as if the employee 

was working in Norway. One argument given is that the term 

‘net salary’ is not defined in the legislation and that Norwegian 

tax principles and rates must therefore apply. Avoidance of double 

taxation is ensured either under reference to the applicable 

tax treaty or Norwegian domestic law. 

The lower and higher court expressed significant doubt 

with regard to correct interpretation of the law, but ultimately 


Norway 

concluded that it shall be the responsibility of the legislators to clarify in law or secondary 

law if the practice is unreasonable. 

Our opinion is that this is incorrect. As a starting point, there is not a clear legal basis to 

deviate from the rule and principle that the taxable basis is an actual benefit given from the 

employer, either as a cash salary or as benefits in kind. The principle of legality, general tax 

principles and de lege ferenda considerations weigh considerably against the lawfulness of the 

administrative practice followed by Norwegian tax authorities. 

Practical consequences 

Instead of including the actual paid taxes in the host country and accruing this to the point 

of payment in accordance with the cash basis, Norwegian authorities require that the net 

salary is grossed up in accordance with Norwegian tax rates in advance of any actual tax payments. 

The marginal tax rate in Norway is 47.2% (including employee social security rate of 

8.2%) and the employer social security rate is 14.1%. 

As an example, a Norwegian employee on assignment in Dubai, where there is no tax on 

salary income, will not pay any tax on the salary income in Norway given that he fulfills certain 

criteria. Social security contributions must, however, be paid. In a case like this, the consequence 

for the Norwegian tax authorities view will be as follows: 

Income Employer soc sec Employee soc sec Total 

$250,000 (net) 35,250 20,500 55,750 

$472,000 (grossed up) 66,552 38,704 105,256 

The difference in payable social security amounts is $49,500. 

Cost saving opportunities 

As the current administrative practice is supported by two court cases, the latest ruled July 6 

2015, it is not an option to deviate from the practice and guidelines given by the Norwegian 

tax authorities. However, it is important to emphasise that the employers social security contribution 

may be avoided if the payroll is placed outside of Norway and the employee is not 

a member of the Norwegian social security scheme. 

Litigation set to continue 

As the current situation in many contexts implies unreasonable and unnecessary costs for the 

employer, it is important to review the companies’ tax policy in cases where the employer has 

a significant number of assignees from Norway to other countries, especially if the assignees 

work in countries with significantly lower tax rates than in Norway. 

The higher court decision is not legally binding, as the deadline for appeal has not yet 

expired. It remains uncertain at this point if the case will be appealed and, if appealed, 

whether it will be approved for a Supreme Court decision. Due to the principle character of 

the question and the doubt expressed in the previous courts, we believe it is likely that the 

case will be approved for entry if appealed. 


Norway 

Cathrine Bjerke Dalheim 

Cathrine Bjerke Dalheim is an attorney-at-law. She is a partner 

in KPMG Law Advokatfirma and head of global mobility services 

in Norway. She has more than 17 years of experience with 

cross-border employments. She has worked with global mobility 

since 1998. 

She started working for KPMG in 2000 and, before this, she 

worked at Norsk Hydro, corporate expatriate services. 

The global mobility services team is specialised in advising 

employers and employees on global mobility, cross-border business 

trips and short-term and long-term secondments. Her field 

of expertise covers international tax and social security planning, 

cost projection, strategic HR and policy advice, employment 

law, and pension and insurance related topics. 

Cathrine has substantial experience in advising multinational 

corporations, headquartered both inside and outside of 

Norway, on international tax matters. Through her deep and 

varied experience with strategic global mobility, she also has 

knowledge within corporate tax, transfer pricing and VAT, 

enabling her to evaluate risk exposure under the different 

employment structures. 

Since 2004, she has built a separate service, specialised in 

KPMG Huset / 

KPMG Law Advokatfirma 

Sørkedalsveien 6 

0306 Oslo 

Norway 

Tel: +47 4063 9055 

Email: 

cathrine.dalheim@kpmg.no 

Website: www.kpmg.com/no 

assisting foreign companies with temporary business activities in Norway and the services 

comprise of handling all employers’ obligations such as payroll, registration of employees, 

immigration, corporate tax compliance, VAT representation and so on. 

During her years in KPMG, she has covered different roles, such as head of markets for 

the firm, COB for the law firm and being a member of the Executive Committee. 

Cathrine is admitted to practise before the courts in Norway. 


Norway 

Tonje Christin Norrvall 

Tonje Christin Norrvall is attorney-at-law and partner in KPMG 

Law Advokatfirma, as well as taking the lead on international 

private clients (IPC). 

Tonje has more than 27 years of experience with tax and 

global mobility, starting as consultant and group leader with the 

Norwegian tax authorities, as tax manager with Norske Shell 

and, since 2003, tax partner at KPMG in Norway. 

Tonje has substantial experience in advising multinational 

corporations on international tax and social security aspects, as 

well as in executive remuneration planning and preparation of 

incentive plans. She also gives advisory services to high net 

worth individuals. Tonje assists clients in concluding non-binding 

advice agreements with the Norwegian tax authorities with 

respect to share transactions. 

Tonje has vast experience as the lead partner on numerous 

global engagements. She is also an experienced speaker and a 

board member of KPMG. 

Tonje is admitted to practice before the courts in Norway. 

KPMG Law Advokatfirma 

Sørkedalsveien 6 

0306 Oslo 

Norway 

Tel: +47 4063 9223 

Email: tonje.norrvall@kpmg.no 


Norway 

Hanne Skaarberg Holen 

Arntzen de Besche 

Philippines 

Maria Carmela Peralta 

RG Manabat (KPMG) 

Benedicta Du-Baladad Du-Baladad 

Du-Baladad 

Poland 

Aneta Blazejewska-Gaczynska 

EY 

Dominika Cabaj 

DLA Piper 

Renata Dluska 

MDDP 

Kalina Figurska-Rudnicka 

MDDP 

Karina Furga-Dabrowska 

Dentons 

Iwona Georgijew 

Deloitte 

Karolina Gizicka 

EY 

Aneta Gniewkiewicz 

Paczuski & Taudul Tax Advisors 

Patrycja Gozdiowska 

SSW (Spaczynski, Szczepaniak i Wspolnicy) 

Katarzyna Janik 

Independent 

Katarzyna Klimkiewicz-Deplano 

Advicero/Green Real Accounting 

Sylwia Migdal 

EY 

Dorota Pokrop 

EY 

Monika Poteraj 

DLA Piper 


Poland 

Elzbieta Serwinska 

MDDP 

Ewelina Stamblewska-Urbaniak 

Crido - Taxand 

Joanna Stawowska 

Deloitte 

Marta Szafarowska 

MDDP 

Agnieszka Talasiewicz 

EY 

Portugal 

Rose Areias 

PwC 

Catarina Belim 

Vieira de Almeida 

Serena Cabrita Neto 

PLMJ 

Carla Castelo Trindade 

Independent 

Clotilde Celorico Palma 

Eduardo Paz Ferreira 

Rita Chambel 


Susana Claro 

PwC 

Maria Cravo 

BTOC Tax 

Tania de Almeida Ferreira 

Cuatrecasas Goncalves Pereira 

Claudia Reis Duarte 

Uría Menéndez 

Raquel Fernandes 

CMS Rui Pena & Arnaut 

Conceicao Gamito 


Maria Ines Assis 

PLMJ 


Portugal 

Marta Machado de Almeida 

Rogerio Fernandes Ferreira & Associados (RFF) 

Rita Magalhaes 


Alexandra Martins 

KPMG 

Catarina Matos 

EY 

Patricia Matos 

Deloitte 

Joana Nunes dos Reis 

Deloitte 

Tania Pereira 

Independent 

Marta Pontes 

Uría Menéndez 

Monica Santos Costa 

EY 

Teresa Teixeira Mota 


Maria Torres 

PwC 

Isabel Vieira dos Reis 

Garrigues - Taxand 

Romania 

Angela Rosca 

TaxHouse Taxand Romania 


Russia 

Raisa Alexakhina 

Deloitte 

Irina Dmitrieva 

White & Case 

Elena Dremova (Puginskaya) 

PwC 

Maria Kostenko 


Natalia Kuznetsova 

PwC 

Ekaterina Lazorina 

PwC 

Alexandra Lobova 

EY 

Ekaterina Malygina 

PwC 

Maria Mikhaylova 

PwC 

Galina Naumenko 

PwC 

Irina Panina 

KPMG 

Yana Proskurina 

PwC 

Natalia Vozianova 

PwC 

Anna Zvereva 

Dentons 


Singapore 

Felicia Chia 

Felicia is a director in KPMG’s Transfer Pricing practice and the 

Financial Services Transfer Pricing lead in Singapore. 

She has extensive experience in providing transfer pricing 

advisory services to multinational corporations across a multitude 

of industries in Singapore, the United States and the Asia 

Pacific region. Felicia has advised her clients on transfer pricing 

planning and documentation projects to determine proper 

arm’s-length compensation for tangible property, intangibles 

and intercompany services. She has also assisted in the preparation 

of cost allocation studies for global/regional headquarters 

and was involved in audit defence assistance and transfer pricing 

risk analyses. 

In addition, Felicia has been involved in the negotiation and 

implementation of unilateral and bilateral advance pricing 

arrangements (APAs) and mutual agreement procedures 

(MAPs). She has led several value chain management projects 

and advised clients on complying with the OECD-BEPS guidance. 

Felicia is a regular speaker on global transfer pricing at 

client seminars and published a number of articles on transfer 

pricing issues. 

KPMG in Singapore 

16 Raffles Quay 

#22-00 Hong Leong Building 

Singapore 048581 

Tel: +65 6213 2525 

Fax: +65 6220 9419 

Email: fchia@kpmg.com.sg 

Website: www.kpmg.com.sg 

She holds a bachelor’s degree in law and a bachelor’s of commerce (double major in 

accounting and finance) from the University of Western Australia, and is an accredited tax 

practitioner with the Singapore Institute of Accredited Tax Professionals. 



Gan Hwee Leng 

KPMG in Singapore 

16 Raffles Quay 

#22-00 Hong Leong Building 

Singapore 048581 

Tel: +65 6213 2813 

Fax: +65 6220 9419 

Email: 

hweelenggan@kpmg.com.sg 

Website: www.kpmg.com.sg 

Hwee Leng is a partner of the Indirect Tax practice and has substantial 

experience in GST-related matters both as a regulator 

and a business adviser. She has assisted businesses in responding 

to audit queries from the Inland Revenue Authority of 

Singapore (IRAS), in seeking tax rulings and advising on tax 

and penalties risk management. Hwee Leng has also been 

actively involved in advisory, compliance work, reviews and litigation 

support for various industry sectors. 

Before joining KPMG, Hwee Leng was a senior tax officer 

with the IRAS for 15 years. She was involved in tax policy matters 

on GST, corporate tax, advance income tax ruling, international 

taxation, transfer pricing and tax treaties. In IRAS, Hwee 

Leng was part of the GST implementation team that drafted the 

circulars on the laws, regulations and GST guidelines for businesses 

and the public. She is also involved in the audit of GSTregistered 

businesses, setting up of GST policy, fine-tuning the 

GST system and overseeing amendments of GST laws, implementation 

of the GST rate increase in Singapore and conducting 

trainings on GST. 

In her current role, Hwee Leng serves as a GST Assisted 

Self-help Kit (or ASK – introduced by the IRAS as a self-assessment 

package designed to help GST-registered businesses effectively manage their compliance) 

reviewer and indirect tax adviser for public, multinational and local organisations. She 

is a frequent speaker at GST seminars for clients and the public, and a training instructor with 

the Singapore Institute of Accredited Tax Professionals. 

Hwee Leng is also a regular contributor to the International Tax Review (ITR) and 

KPMG International’s indirect tax publications. She is also one of the contributors for 

‘Goods and Services Tax – Law & Practice’, which provides practical advice on the administrative 

and compliance aspects of GST in Singapore. For the past two years, including this 

year, ITR has recognised Hwee Leng as a leading indirect tax adviser in Singapore. 

She has a bachelor’s degree in accountancy (second honours) from the National 

University of Singapore and a master’s in public administration/international tax programme 

from Harvard University. Hwee Leng is also a fellow of the Institute of Chartered 

Accountants in England and Wales. 



Nicole Fung 

PwC 

Ken Loon Ong 

Drew and Napier 

Dawn Quek 

Baker & McKenzie.Wong & Leow 

Chai Sui Fun 

PwC 

South Africa 

Julia Boltar 

Group 621 

Christel Brits 

EY 

Cinzia de Risi 

EY 

Roula Hadjipaschalis 

KPMG 

Nazrien Kader 

Deloitte 

Anthea Scholtz 

Deloitte 

Annemarie Schroeder 

Deloitte 

Virusha Subban 

Bowman Gilfillan 

Yasmeen Suliman 

KPMG 

Natasha Vaidanis 

KPMG 

Suzanne van der Merwe 

Deloitte 

Louise Vosloo 

Deloitte 

Patricia Williams 

On Your Side 


Spain 

Maria Antonia Azpeitia 


Isabel Lopez-Bustamante 

Deloitte 

Belen Palao 

bln palao abogados 

Natalia Pastor 

KPMG 

Alejandra Puig 

Deloitte 

Ana Royuela 


Montserrat Trape 

KPMG 

Sonia Velasco 

Cuatrecasas Goncalves Pereira 

Esther Zamarriego Santiago 

Garrigues - Taxand 


Sweden 

Ulrika Grefberg 

Ulrika is a partner at Svalner Skatt & Transaktion, and is one of 

the leading indirect tax advisers in Sweden. For more than 15 

years she has advised Swedish and foreign companies, from 

small to listed companies in a wide range of business sectors. 

Ulrika’s main focus areas are telecom, energy, retail, automotive, 

health care, transportation and cargo handling, pharmaceutical 

and public service. Ulrika is often engaged to assist in 

lobbying and preparation of draft laws. 

Another main focus area is litigation. Ulrika is advising and 

representing clients in litigations mainly within the area of indirect 

tax. 

Ulrika is also regularly enlisted as a lecturer at conferences 

and seminars. 

Before joining Svalner Skatt & Transaktion, Ulrika’s previous 

roles included a stint as a tax lawyer at Ernst & Young, as 

well as at the Swedish Tax Agency and District Court. 

Ulrika holds an LLM from Uppsala University. She speaks 

(and works in) both Swedish and English and has published 

articles in various publications. 

Svalner Skatt & Transaktion 

Smålandsgatan 16 

111 46 Stockholm 

Sweden 

Tel: +46 8 528 01 275 

Fax: +46 8 528 01 260 

Mobile: +46 76 899 69 10 

Email: 

ulrika.grefberg@svalner.se 

Website: www.svalner.se 


Sweden 

Ylva Hestréus 

Ylva Hestréus is on the indirect tax team at Deloitte Sweden. 

She has worked with VAT matters for more than 20 years, 

including 11 years with the Swedish Tax Agency. Her work with 

the Tax Agency included five years as a legal expert focusing on 

the financial sector. 

For the last 12 years, Ylva has worked as a VAT adviser with 

continued focus on clients within the financial sector. She is also 

responsible for Deloitte Sweden’s VAT/financial services industry 

team. Ylva is a trusted adviser for many large companies in 

the financial sector and gives advice to medium and large companies 

relative to complex VAT matters, correspondence with 

the Tax Agency and so on. Ylva has also worked with VAT issues 

for Swedish and international companies in connection with the 

acquisitions of groups in Sweden. She is a frequent lecturer at 

VAT seminars and has authored several articles on VAT. 

Ylva earned a master’s degree in law from the University of 

Stockholm in 1992 and is certified as a tax adviser by FAR, the 

institute for authorised accountancy professions in Sweden. Ylva 

is also a board member in policy matters of taxation for FAR. 

Deloitte Sweden 

Rehnsgatan 11 

SE-113 79 Stockholm 

Sweden 

Tel: +46 752 46 26 87 

Email: yhestreus@deloitte.se 

Website: www.deloitte.se 


Sweden 

Monica Söderlund 

Monica joined Grant Thornton Sweden in August 2009 as head 

of tax. 

Monica’s previous in-house experience is with IKEA Services 

as global head of tax, as well as having held advisory positions 

with KPMG and Arthur Andersen/Deloitte. She also has experience 

of working as an official at the Swedish Tax Agency. 

In the profession Monica has developed substantial expertise 

within the field of corporate and international taxation focusing 

on inward investments, restructuring and mergers and acquisitions. 

Today, Monica primarily focuses on leading the Swedish tax 

practice, which comprises more than 75 tax consultants dealing 

in all areas of domestic and international taxation. 

Monica strives for high client satisfaction based on pragmatic 

and commercial tax advice. 

Monica is a member of the council of the tax department at 

FAR, the institute for the accounting profession in Sweden, as 

well as FAR’s tax authorisation committee. 


Sveavägen 20 PO Box 7623 

Stockholm, SE-103 94 

Sweden 

Tel: +46 (0)7068 700 02 

Email: 

monica.soderlund@se.gt.com 

Website: www.grantthornton.se 


Sweden 

Mylene Beiming 

PwC 

Lina Engman 

Skeppsbron Skatt - Taxand Sweden 

Susann Lundstrom 

KPMG 

Tina Zetterland 

KPMG 


Switzerland 

Elizabeth Barendregt 

Inspired by KPMG’s multidisciplinary approach, Elizabeth 

recently joined KPMG to lead the firm’s indirect tax practice in 

Western Switzerland. 

At KPMG, Elizabeth works with multinational and national 

clients in all sectors with a special focus on energy and commodity 

trading. She works closely with her clients to develop their 

global Indirect tax strategy taking into account their organisational 

and supply chain structure and manages their VAT on a 

global basis. She focuses on value creation specifically in the era 

of Big Data, an area in which she helps clients transform their 

trade data into value. Elizabeth holds a master’s degree in 

finance and is an AITI chartered tax adviser (CTA) and associate 

of the Irish Taxation Institute. 

Originally, Elizabeth started her career at Ernst & Young in 

Beirut as a tax consultant while she was still at university. In 

2001, she was seconded to Ernst & Young in Dublin where she 

worked for nine years. During her career at Ernst & Young, 

Elizabeth worked for many different clients and industries 

which contributed to the development of her experience in 

international indirect tax. While in Dublin, in addition to the 

KPMG 

Rue de Lyon 111 

PO Box 347 

CH-1211 Geneva 13 

Switzerland 

Tel: +41 58 249 65 02 

Email: ebarendregt@kpmg.com 

Website: www.kpmg.com 

CTA, she also completed a diploma in investment fund services to better understand the 

investment fund clients she was serving at that time. In 2010, Elizabeth decided to move to 

Geneva Switzerland as an international VAT manager at PwC, and quickly rose through the 

ranks as a result of her capabilities, hard work and determination. 

Elizabeth’s international experience helps her understand different cultures and how to 

deal with people with different backgrounds. In addition to this, she speaks English, French, 

Arabic, Armenian and a little Dutch as she is married to a Dutchman. 


Switzerland 

Marieke Bakker 


Maja Bauer-Balmelli 

Tax Advisors & Associates 

Sarah Dahinden 

PwC 

Nicole Fragniere Meyer 

Gillioz Dorsaz & Associes 

Barbara Henzen 

EY 

Michaela Merz 

PwC 

Britta Rehfisch 

ADB 

Corinne Scagnet 

Deloitte 

Taiwan 

Sophie Chou 

EY 

Josephine Peng 

Lee and Li 

Glendy Yuan 

Deloitte 

Tunisia 

Sonia Louzir 

Deloitte 


Turkey 

Güler Hülya Yılmaz 

Guler Hülya Yilmaz is a sworn certified financial consultant who 

leads the cross-border tax service line and has been responsible 

for the transfer pricing (TP) service line in the Turkish tax practice 

since June 2006. She started her career as an independent 

auditor in the audit department of the former Arthur Andersen 

in 1989 after her graduation from university. Hülya has specialised 

in international tax consultancy services since she began 

her career at Deloitte in 1993 after her post-graduate studies. 

She has significant experience in tax consultancy and tax planning 

that involves transfer pricing, legal and international tax 

aspects. She has also been actively involved in tax structuring for 

major M&A projects in Turkey. 

Hülya became a tax partner in Deloitte Turkey’s tax practice 

on June 1 2006 (as the first female tax partner within the Big 4 

in Turkey). She is also the country leader for the life science and 

healthcare industry and is the Tax Learning Leader in Deloitte 

Turkey. She also has significant experience in serving multinational 

firms in the energy sector. She advises multinational clients in 

tax matters related to permanent establishment issues, application 

of tax treaties, restructuring, tax and TP related tax audit cases. 

Her transfer pricing work covers TP documentation and 

Deloitte 

Deloitte Values House 

Maslak Mahallesi, Eski Büyükdere 

Cad. No:1 

Maslak No 1 Plaza 

34398, Maslak – Sarıyer, Istanbul 

Turkey 

Tel: +90 212 366 60 72 

Mobile: +90 533 275 70 03 

Email: hyilmaz@deloitte.com 


planning projects across various sectors; cost allocation analysis and cost-sharing agreements; 

tax analysis of IP transfer or migration plans; TP audit defence; unilateral APA applications; 

TP analysis of contract R&D applications; and comparative analysis of the treatment of related 

party transactions in the New Turkish Commercial Code versus the Turkish Capital 

Market Law, considering the underlying TP implications. 

Hülya is experienced in tax modeling and consultancy for energy project companies operating 

under the financing models of ‘build-operate-transfer’ (BOT) and ‘transfer of operation 

rights’ (TOR). She provides transfer pricing consultancy regarding unbundling transactions in 

the energy industry (generation, transmission, distribution, shared services and so on) under 

alternative tax structures. Hülya also provides TP documentation studies for the trading of specific 

materials in the mining sector (used in power generation) between related parties. She also 

has experience in income and profit attribution in relation to ‘turnkey projects’. 

Hülya speaks English and Turkish and has working knowledge of French. She holds a 

bachelor of arts degree in business administration from Marmara University and a master’s 

degree in business administration from the Bogazici University. 

She is a sworn financial consultant; a member of the Istanbul Chamber of Sworn Financial 

Consultants; a member of the Turkish branch of IFA; a member of the Association of Foreign 

Investors in Turkey (YASED) working group on life sciences and healthcare; and a member 

of the healthcare committee in the American Business Forum in Turkey, part of the American 

Chamber of Commerce (AmCham) Turkey. 


Turkey 

Duygu Gultekin 


Uluc Ozcan 

Erdikler - Taxand 

Guler Hulya Yilmaz 

Deloitte 

Ukraine 

Victoria Chornovol 

Deloitte 

Viktoria Fomenko 

Dentons 

Vita Forsiuk 

Jurimex 

Iryna Marushko 

Lavrynovych & Partners 

Svitlana Musienko 

DLA Piper 

Tatiana Zamorska 

KPMG 


UK 

Roopa Aitken 

Roopa Aitken is a corporate tax partner at Grant Thornton UK 

with significant experience of advising multinational groups on 

a wide range of tax matters. 

Roopa has had more than 19 years of experience advising a 

range of business types and sizes on tax matters. She specialises 

in EU claims and related tax issues and has advised many clients 

on the compatibility of UK law with EU law. Most recently she 

successfully advised in the Philips Electronics case which was 

heard by the Court of Justice of the European Union. 

Roopa’s wider tax team and colleagues provide advice concerning 

all tax matters including indirect taxes and private client 

in addition to corporate tax, thereby ensuring that all aspects of 

her clients’ tax affairs are catered for. 

Many of the matters which Roopa advises on have cross-border 

implications affecting a client’s business in numerous jurisdictions. 

Roopa is able to draw upon the expertise and experience 

of colleagues in the Grant Thornton International teams 

from around the world to deliver seamless advice. 

Roopa works closely with her specialist colleagues across all 

of Grant Thornton’s service lines to ensure her clients have 

access to the full breadth of advice and counsel available to support 

their businesses’ developments and wider growth aspirations. 


30 Finsbury Square 

London EC2P 2YU 

UK 

Tel: +44 (0)20 7728 3195 

LinkedIn: 

uk.linkedin.com/in/roopaaitken 

Email: roopa.aitken@uk.gt.com 

Website: 

www.grant-thornton.co.uk 

Roopa is a regular presenter at tax conferences and has published numerous technical articles 

on tax issues. She is on the UK branch committee of the International Fiscal Association 

and the team has a strong reputation in the market, winning ‘Best International Tax Team’ 

at the 2012 Lexis Nexis awards and ‘Best Team in a National Practice’ at the Taxation awards 

2014. 


UK 

Karen Cooper 

Karen is a partner in Osborne Clarke’s tax department and leads 

the firm’s employee benefits practice. She has more than 20 

years’ experience advising a broad range of clients on the design, 

implementation and communication of the full range of 

employee benefits and share schemes. 

Karen works for a diverse range of clients from owner managed 

businesses through to global multinationals. She is 

renowned for her ability to devise commercially effective remuneration 

strategies to incentivise and motivate key individuals 

within an organisation. She also advises clients and their internationally 

mobile employees on tax efficient remuneration packages. 

Karen acts on a broad range of corporate transactions and 

advises remuneration committees in relation to all-employee 

and senior executive equity schemes. 

Karen qualified as a lawyer in 1995 and joined Osborne 

Clarke as a partner in 2001. She is ranked as a leading individual 

by the legal directories for her work on employee benefits. 

Karen is an active member of the Share Plan Lawyers 

Organisation, and is a member of the Share Schemes 

Committee for the Quoted Companies Alliance. She is the 

author of the directors’ remuneration chapter of Sweet & 

Maxwell’s A Practical Guide to Corporate Governance and the 

share schemes chapter in Jordan’s Company Administrations. 

Osborne Clarke 

2 Temple Back East 

Temple Quay 

Bristol BS1 6EG 

DX 7818 Bristol 

UK 

Tel: + 44 (0) 117 917 3628 

Fax: + 44 (0) 117 917 3629 

Mobile: + 44 (0) 7753 832 328 

Email: karen.cooper@ 

osborneclarke.com 

Website: www.osborneclarke.com 

She writes for key tax publications and is a regular speaker at industry conferences. 

She holds a BA in jurisprudence from Oxford University. 


UK 

Liesl Fichardt 

Liesl Fichardt leads Clifford Chance’s contentious tax practice 

and is one of the UK’s leading tax disputes practitioners. She 

has extensive experience in tax litigation, negotiations with revenue 

authorities and settlement of disputes. She possesses considerable 

court and tribunal experience including conducting 

cases in the Tax Tribunal, the courts of appeal and the Court of 

Justice of the European Union. 

Liesl practiced as a tax barrister for 13 years and previously 

acted as a judge in the High Court of South Africa. She is chairperson 

of the British Branch of the International Fiscal 

Association. She is recognised in leading legal directories 

including International Tax Review’s Tax Controversy Leaders 

Guide for her outstanding success and for consistent positive 

feedback from clients and peers. 

Liesl leads arguably the most experienced group of partners 

who deal with tax investigations, litigation and dispute resolution. 

The combination of local expertise and global network 

allows Clifford Chance to handle complex disputes effectively 

and efficiently, whether in the UK or any other jurisdiction. 


10 Upper Bank Street 

London E14 5JJ 

UK 

Tel: +44 (0)20 7006 2044 

Email: 

liesl.fichardt@cliffordchance.com 

Website: www.cliffordchance.com 

Clifford Chance advises multinationals, financial institutions, corporates and high net worth 

individuals on a number of tax and VAT matters covering the entire range of tax dispute resolution 

including: 

• Prevention related advice, risk assessments and risk management; 

• Tax audits and tax raids; 

• Tax compliance related advice; 

• Investigations (both civil and criminal); 

• Negotiation and drafting of settlements with tax authorities; 

• Cross-border disclosure requests from tax authorities; 

• Tax litigation before national and international courts, specialist tax tribunals, the courts 

of appeal and the Court of Justice of the European Union; 

• Parliamentary, European Commission and similar investigations; 

• Lobbying revenue authorities on the formulation of tax legislation and guidelines; and 

• Enforcement proceedings. 


UK 

Erika Jupe 

Erika Jupe is a partner in Osborne Clarke’s corporate tax practice 

and heads the international tax practice group. She is also a 

member of Osborne Clarke’s international council. She has 

more than 20 years’ experience advising both UK and multinational 

clients on a broad range of tax issues. 

Her work includes both standalone tax consultancy work as 

well advising on a broad range of transactions including mergers 

and acquisitions, financings, joint ventures and restructurings. 

Her practice covers cross-border tax issues, partnerships, 

value added tax and international employee tax issues. 

Erika advises clients across a broad range of sectors and represents 

many of the firm’s biggest corporate clients on their 

transactions, with a particular emphasis on life science companies 

and representing investment funds on formation, investment 

and restructuring activity. 

She works with many international clients of the firm, often 

representing overseas companies investing in the UK and 

Europe, or acting for European clients investing further afield. 

In such cases, she works closely with lawyers in Osborne 

Clarke’s international offices. 

Erika qualified as a lawyer in 1990 and joined Osborne 

Osborne Clarke 

2 Temple Back East 

Bristol BS1 6EG 

UK 

Tel: +44 (0)117 917 4260 

Fax: +44 (0)117 917 4261 

Email: jupe@osborneclarke.com 

Website: www.osborneclarke.com 

Clarke in 1997, becoming a partner a year later. She is a member of the UK branch committee 

of the International Fiscal Association and is a frequent speaker on tax developments and 

contributor to tax publications. She is the author of the chapter on e-commerce in Tolley’s 

Tax Planning. 

Erika is ranked in the UK legal directories as a leading individual on corporate tax matters. 


UK 

Francesca Lagerberg 

Francesca Lagerberg is the global leader for tax services at Grant 

Thornton International, the sixth largest global accounting 

organisation with $4.7 billion in revenues and operations in 130 

countries. Additionally, Francesca also serves as a member of the 

Grant Thornton global leadership team and is responsible for 

Grant Thornton European member firms and global legal 

issues. She is the only woman running a global tax practice 

among the six largest global accounting organisations. 

Before seconding to Grant Thornton International in 2013, 

Francesca was the head of tax for the Grant Thornton UK member 

firm. She has worked in tax for more than 20 years and her 

main focus today is helping the Grant Thornton network grow 

its tax practices and attract, retain and develop talent in the 

whole network by encouraging a consistent and inspiring culture 

in which people can thrive. 

Under Francesca, Grant Thornton has taken global leadership 

positions on a number of tax issues important to business, 

including most recently, global transfer pricing. In her thought 

leadership role, she is a regular commentator on radio and TV 


Melton Street, Euston Square 

London NW1 2EP 

UK 

Tel: +44 (0) 20 7728 3454 

Email: 

francesca.lagerberg@gti.gt.com 

Website: www.grantthornton.com 

and in print, having appeared in numerous major press outlets including the Harvard 

Business Review, the Wall Street Journal, the Financial Times, Reuters, Bloomberg TV and 

BBC-TV. 

She is actively involved in lobbying for better, clearer and more proportionate tax legislation 

around the globe. She spoke recently on improving the relationship between tax intermediaries 

and revenue authorities at the annual conference of the Intra-European Organisation 

of Tax Administrators. She also is on the UK’s Tax Professionals Forum, chaired by the UK’s 

financial secretary, the role of which is to oversee the implementation of the government’s 

commitment to reforming the framework for developing tax policy and making tax law. 

Francesca is a past chairman of the Tax Faculty of the Institute of Chartered Accountants 

in England & Wales (ICAEW) and is a past council member of the Chartered Institute of 

Taxation (CIOT). She is a fellow of the ICAEW and the CIOT, and is a qualified barrister 

and coach. She has written and edited many tax publications and has won awards for lecturing 

in tax and for her role in private client tax work. 

Francesca leads on women in business issues for Grant Thornton including this year’s 

research on the path to leadership and is engaged in promoting the commercial case for more 

diversity at the senior and board level in business. 


UK 

Wendy Nicholls 

Wendy has more than 25 years’ international experience advising 

clients in the UK and overseas and is a member of the Grant 

Thornton members firms’ Global Transfer Pricing Leadership 

team and is acknowledged in the Euromoney/Legal Media 

Group Guide to the World’s Leading Transfer Pricing Advisers 

and the Guide to the World’s Leading Women in Business Law. 

She sits on the Business and Industry Advisory Committee 

(BIAC) to the OECD and the Joint Transfer Pricing Forum 

which consists of government, tax authority and business representatives, 

and has the remit to help solve practical transfer pricing 

issues within the EU. 

Wendy works with businesses across many industries, specialising 

in those where intellectual property is important. Her 

work encompasses transfer pricing documentation (master file 

and country file) as well as planning for international expansion 

and growth, and dealing with the resolution of disputes. She 

also helps businesses navigate the changes arising from the 

G20/OECD project on base erosion and profit shifting 

(BEPS). 


Grant Thornton House 

Melton Street 

Euston Square 

London NW1 2EP 

UK 

Tel: +44 (0)20 7383 5100 

Fax: +44 (0)20 7383 4715 

Email: wendy.nicholls@uk.gt.com 

Website: 

www.grant-thornton.co.uk 


UK 

Heather Self 

Pinsent Masons 

30 Crown Place 

Earl Street 

London EC2A 4ES 

UK 

Tel: +44 (0)161 662 8066 

Email: heather.self@ 

pinsentmasons.com 

Website: 

www.pinsentmasons.com 

Heather Self is a partner (non-lawyer) in international law firm 

Pinsent Masons’ market-leading tax disputes practice. With more 

than 30 years’ experience in tax, she has been an in-house tax 

director and a senior adviser at HMRC and is part of a multidisciplinary 

team advising on a wide range of corporate tax disputes. 

Heather’s in-house experience was as group tax director at 

Scottish Power, which at the time was a FTSE 100 energy company. 

She had responsibility for all tax matters and advised on 

numerous corporate transactions, including the $5 billion disposal 

of the regulated US energy business. At HMRC, she 

worked on complex disputes with FTSE 100 companies, and 

was a specialist adviser to the utilities sector, where she was 

involved in policy issues on energy generation and renewables. 

Her current practice is focused on the large corporate market, 

where she advises companies on technical issues and dispute 

resolution. Clients have said that the combination of her experience 

has meant that she can “see things from all sides” and is 

able to give insights into the behaviour of HMRC as an organisation, 

as well as praising her client engagement. 

Heather is a frequent speaker and commentator on tax in 

print and broadcast media, and regularly appears on programmes 

such as BBC Breakfast, Wake up to Money and the Today programme. She is a 

member of the CBI Tax Committee and a CEDR accredited mediator. She also tweets as 

@hselftax. 


UK 

Renata Ardous 

Mazars 

Amanda Brown 

KPMG 

Helen Buchanan 

Freshfields Bruckhaus Deringer 

Lydia Challen 

Allen & Overy 

Jane Curran 

Deloitte 

Nikol Davies 

Taylor Wessing 

Annie Devoy 

PwC 

Karen Eckstein 

Simpson & Marwick 

Sarah Falk 

Freshfields Bruckhaus Deringer 

Alison Foster QC 

39 Essex Chambers 

Heather Gething 

Herbert Smith Freehills 

Sonia Gilbert 


Zena Hanks 

Saffery Champness 

Kendra Hann 

Deloitte 

Diane Hay 

PwC 

Louise Higginbottom 

Norton Rose Fulbright 

Karen Hughes 

Hogan Lovells 

Julie Hughff 

KPMG 

Kristine Jarve 

EY 


UK 

Anbreen Khan 

Deloitte 

Sarah Lee 

Slaughter and May 

Sara Luder 

Slaughter and May 

Jane McCormick 

KPMG 

Gabrielle McParlin 

EY 

Aparna Nathan 

Devereux chambers 

Nicola Shaw 

Gray’s Inn Tax Chambers 

Kelly Stricklin-Coutinho 

39 Essex Chambers 

Fiona Walkinshaw 

Deloitte 

Philippa Whipple, QC 

1 Crown Office Row 


US 

Women in tax: The US 

perspective 

Jennifer Fuller 

Fenwick & West 

It’s a good time to be a female tax lawyer in the United States. 

While, most certainly, more needs to be done, women have 

made significant progress in the US in recent years. 

Two women have been commissioners of the IRS: Peggy 

Richardson and Shirley Peterson. Peggy was Commissioner for 

four years, and Shirley, following her tenure as Commissioner, 

has sat on a number of large corporate boards of directors. A 

third woman, Linda Stiff, also served as an acting IRS commissioner. 

I remember the first time that I met Shirley. She was dressed 

in beautifully attractive clothes. It impressed me as a young 

female tax attorney to meet her. A woman could be both successful 

and beautifully dressed. 

In the US Treasury Department, Danielle Rolfes serves as 

International Tax Counsel. In the IRS, two deputy associate 

chief counsels (international) are female, Anne Deveraux and 

Margie Rollinson, and two international branch chiefs, 

Elizabeth Karzon and Barbara Felker, are women. It wasn’t long 

ago that Phyllis Marcus was also an international branch chief. 

These are talented, as well as important, people. Danielle and 

Barbara, for example, went to Harvard Law School. 

There have also been notable and encouraging developments 

in the private practice of tax law. The California Bar Tax Section 

has had eight female chairs of the Tax Section, and the New 

York State Bar Tax Section has had five women serve as chair. 

Most of this happened in recent years. 

More needs to be done in the tax world, however. The US 

Tax Court, which has 18 sitting judges, has only five female 

judges. These are impressive judges, indeed, but it would seem 

there should be more than only five women on the court. Judge 

Marvel, for example, recently wrote the court’s opinion in one 


US 

of the most significant decisions in recent years in the Tax Court, Altera v Commissioner. 

Altera involves an effort by the IRS to overrule an earlier decision in Xilinx v Commissioner, 

by issuing a new regulation. Judge Marvel, writing for a unanimous court, held that in this 

situation the IRS did not apply proper administrative review procedures and wrote a regulation 

that is contrary to the guiding arm’s-length standard. While as a practitioner I was 

pleased to see that the taxpayer was successful in this important case, the more impressive 

thing to me was the understanding and intellect that went into the court’s opinion. Judge 

Marvel did an excellent job. 

A few years ago, I had a trial with Judge Cohen in Illinois Tool Works v Commissioner. She 

was the Tax Court’s first female Chief Judge. At that time, there were only two other women 

on the court. While five female members of the court today suggests some improvement, I 

think there should be more. 

I was at a dinner in New York last year and met Erika Nijenhuis, a senior tax partner with 

Cleary Gottlieb Steen & Hamilton and a past chair of the NYS Bar Association Tax Section. 

It was great talking with her. It made me think of that term – dare I use it – “old boy’s network,” 

but there we were: two successful tax lawyers, female and beautifully feminine. Two 

judges spoke at the dinner, too. Both were female. 

It is an exciting time for women tax lawyers in the US. Things have improved so much 

since the time of Supreme Court Justices Ginsburg and O’Connor who graduated with very 

high honours from law school but could not get jobs with a law firm because they were 

female. We’ve made great progress, but as I said above, more is needed to continue moving 

in the right direction and eradicate gender bias entirely. 


US 

Cathleen Bucholtz 

Cathleen Bucholtz is the managing director and National 

Unclaimed Property Practice leader for the Unclaimed Property 

Solutions Team of True Partners Consulting. Cathleen has 

extensive experience in all aspects of unclaimed property including 

audit defence, comprehensive diagnostic reviews, statistical 

sampling, development of leading practices, and annual compliance. 

Before joining True Partners Consulting, Cathleen held 

the Western Region Unclaimed Property Practice leader for 

KPMG, and before 2002, was part of the National Unclaimed 

Property Team for Arthur Andersen. 

Cathleen has more than 23 years of experience in unclaimed 

property and state and local tax consulting and auditing, and 

has represented numerous Fortune 500 clients in the defence of 

both unclaimed property and sales and use tax audits, resulting 

in hundreds of millions in total client savings. 

Cathleen also has extensive experience in unclaimed property 

consulting for the healthcare, financial services, insurance, 

manufacturing, and retail industries. 

Before entering public accounting in the late 1990s, 

Cathleen was a senior sales tax auditor and field audit supervisor 

for the California State Board of Equalisation. 

Cathleen has spoken before numerous trade and professional 

True Partners Consulting 

LLC 

633 West Fifth Street, Suite 6200 

Los Angeles, CA 90071 

US 

Office phone: +1 213 417 2501 

Fax: +1 213 417 2551 

Cell: +1 805 558 9285 

Email: 

cathleen.bucholtz@tpctax.com 

Website: www.tpctax.com 

organisations including the Unclaimed Property Professionals Organisation (UPPO), 

American Payroll Association, Institute for Professionals in Taxation (IPT), and the National 

Business Institute (NBI). In addition, she regularly collaborates on unclaimed property seminars 

geared toward the education of individuals in private industry. Cathleen was recently published 

in the Spring 2015 issue of the Journal of State Taxation: Frequently Asked Questions 

About Unclaimed Property. 

Cathleen is now serving as the co-chair for the UPPO’s Leadership Development Committee. 

Previously Cathleen served as co-chair for UPPO’s Mentors Committee as well as four years as 

UPPO’s Education Committee co-chair, where she helped develop a multi-track educational 

agenda for the organisation’s conferences attended by hundreds of participants annually. 

Cathleen earned a bachelor’s degree in business economics from the University of 

California, Santa Barbara and is a licensed certified public accountant (CPA). 


US 

Elizabeth Erickson 

Elizabeth Erickson is a partner in the law firm of McDermott 

Will & Emery and is based in the firm’s Washington, DC office. 

She is a member of the US & International Tax practice group, 

and focuses her practice on tax controversies, including tax litigation. 

Elizabeth represents clients in disputes before the US Tax 

Court, US district courts, the Internal Revenue Service Appeals 

and Examination Divisions, and the Internal Revenue Service 

National Office. Substantive issues in dispute in these matters 

have included capitalisation and change in method of accounting 

issues; captive insurance; accounting for redemption of premium 

coupons; abandonment loss issues; section 1341 claims; 

the tax treatment of settlement payments and legal fees, including 

tax reporting requirements; transfer pricing issues; and tax 

advantaged transactions. She also has substantial experience 

assisting clients with alternative dispute resolution techniques at 

the pre-filing, exam and appeals stages. 

Elizabeth is a frequent speaker on tax controversy matters, 

and was recognised as a ‘rising star’ in tax controversy in the 

2014 edition of The Legal 500 United States. She was also 

McDermott Will & Emery 

The McDermott Building 

500 North Capitol Street, NW 

Washington, DC 20001 

US 

Tel: +1 202 756 8097 

Fax: +1 202 756 8087 

Email: eerickson@mwe.com 

Website: www.mwe.com 

named a 2014 ‘Tax Controversy Leader’ by the International Tax Review. 

Elizabeth is the hiring partner for the Washington, DC, office, and is a former co-chair of 

the Pro Bono and Community Service committee for the Washington, DC office. 

Elizabeth is admitted to practice in the District of Columbia. 

Her representative experience includes acting in ITOCHU International v American Tire 

Distributors; Securitas Holdings v Commissioner; Goodrich Corp v United States; USAA v 

United States and USAA v Commissioner; Capital One Fin Corp v Commissioner; Washington 

Mutual v United States; Hercules v Commissioner; and Mary Kay Hold Corp v Commissioner. 

Elizabeth received her JD (cum laude) from Georgetown University Law Centre, and 

bachelor’s (magna cum laude) and master’s degrees in accountancy from Florida State 

University. 


US 

Jennifer Fuller 

Jennifer Fuller is a senior partner in the tax group at Fenwick & 

West in Mountain View, California. She was included for the 

fifth time as one of the world’s top 25 women tax advisers in 

Euromoney’s World’s Leading Women Business Lawyers (2015). 

Jennifer was named ‘America’s Best in Tax Dispute 

Resolution’ by Euromoney at its 2014 and 2015 Americas 

Women in Business Law Awards Dinner. She also has been on 

Euromoney’s Women in Business Law shortlist three times for 

the award ‘Best in Tax’. 

Jennifer’s work during 2015 included large-corporate tax litigation 

and M&A matters, including work on some of the 

recent and widely publicised inversion transactions. 

Jennifer is on the Executive Leadership Committee of the 

International Fiscal Association, which is a highly-regarded 

worldwide association of leading tax advisers, and has appeared 

regularly in Euromoney’s World’s Leading Tax Lawyers. 

Jennifer has served as the Northern California chair for the 

California State Bar International Tax Committee. She has spoken 

at and chaired numerous seminars on international tax subjects, 


801 California Street 

Mountain View, CA 94041 

US 

Tel: +1 650 335 7284 

Email: jfuller@fenwick.com 

Website: www.fenwick.com 

while her articles have appeared in Tax Notes International magazine and in Tax Notes magazine. 

Whittier College awarded Jennifer its Alumna Achievement Award in 2013 “for superior 

accomplishments in her career”. Later that year, she was elected to serve on the Whittier 

College Board of Trustees, a position she still holds. 

A tax partner at Fenwick for more than 20 years, Jennifer plays an instrumental role in the 

firm’s tax practice. The firm has represented six of the Fortune top 10 companies, more than 50 

of the Fortune 100 and more than 100 of the Fortune 500 companies in federal tax matters. 

Jennifer also has been included in Euromoney’s Guide to the World’s Leading Tax Advisers, 

Law and Business Research’s International Who’s Who of Corporate Tax Lawyers, ITR’s 

Leading Lawyers in the Western US, Euromoney’s Guide to the Leading US Tax Lawyers, and 

International Tax Review’s Best Tax Advisers in North America. 


US 

Kathryn Keneally 

DLA Piper 

1251 Avenue of the Americas 

New York, NY 10020-1104 

US 

Tel: +1 212 335 4582 

Fax: +1 212 884 8559 

Email: 

kathryn.keneally@dlapiper.com 

Website: www.dlapiper.com 

Kathy Keneally serves as the chair of civil and criminal tax litigation 

in DLA Piper’s global tax group. Before joining the firm, 

Kathy served as the assistant attorney general for the Tax 

Division of the US Department of Justice (DoJ), where she 

oversaw the work of more than 350 attorneys in civil, criminal 

and appellate tax litigation nationwide. 

During her tenure as the head of the DoJ Tax Division, 

Kathy developed and implemented key tax enforcement initiatives 

in close cooperation with IRS leadership. She worked 

closely with DoJ leadership, US attorneys, and senior officials at 

federal and state regulatory agencies, including the Federal 

Reserve Board of Governors, the New York Federal Reserve, 

the Securities and Exchange Commission, and the New York 

Department of Financial Services. As the nation’s top tax prosecutor, 

she oversaw precedential action against financial institutions. 

Attorney general Eric G Holder, Jr recognised Kathy by 

awarding her the Edmund J Randolph Award for Outstanding 

Service to the US Department of Justice and the Nation, the 

highest honour the Attorney General may bestow on a DoJ 

employee. 

Kathy focuses her practice on civil and criminal tax controversy 

matters, government investigations, and white collar criminal defence. She has more 

than 30 years of experience representing large corporations, financial institutions, closely held 

businesses and high-net-worth individuals in civil and criminal tax matters and non-tax criminal 

defence matters. She is an experienced trial lawyer, and has also resolved matters with the 

IRS and other federal agencies without proceeding to litigation. She also assists clients who 

seek to come into compliance ahead of an investigation. 

Kathy is a leader in the legal community. She has served as a vice chair of the American 

Bar Association Section of Taxation, and chaired two of the Section of Taxation’s committees 

– the Committee on the Standards of Tax Practice and the Committee on Civil and 

Criminal Tax Penalties. She is now a regent of the American College of Tax Counsel, and 

serves as a chair of the National Institutes on Tax Controversy and Criminal Tax Fraud. 

Recently, Kathy was named by Tax Analysts as one of the top 10 people “who left their 

mark on policy, practice and administration in 2014”. 


US 

Ginny Buckner Kissling 

Ginny Buckner Kissling is president of US operations and principal 

in Ryan’s Dallas office where she leads 1,500 employees 

across the United States, as well as 230 employees in 

Hyderabad, India. Ginny is responsible for all aspects of service 

delivery operations within the United States and India, which 

includes 19 practices and 81 sub-practices, quality assurance, 

and business development. She is a technical expert specialising 

in providing transaction tax services, including multistate audit 

defence representation, research, reverse audits, and transaction 

tax education on a national basis. In addition to transaction tax 

services, Ginny is an industry-recognised expert in the Texas 

Enterprise Zone Program, which is a business incentive for capital 

investment and new or retained jobs, and other state and 

local incentives in Texas. 

Ginny lectures on various tax topics for Ryan clients. 

Additionally, she has appeared as a speaker for the Council on 

State Taxation, Institute for Professionals in Taxation, Interstate 

Tax Corporation, National Business Institute, and New York 

University’s Institute on State and Local Taxation. She has written 

articles for the New York University, Institute on State and 

Local Taxation and for the Institute for Professionals in 

Taxation. 

She received the 2010 Dallas Business Journal’s 40 Under Forty Award and was a 2014 

Women in Business honoree. Ginny has served as executive director (1996–2000) and secretary/treasurer 

(1993–1995) for the Dallas/Fort Worth State Tax Association and held several 

leadership roles with the Institute for Professionals in Taxation, including chairing the 

Sales and Use Tax Symposium, chairing the Membership Promotion and Public Relations 

committee, and serving as a committee member for its annual conference. Additionally, 

Ginny served as chair, Development Committee (2009-2011); chair-elect, Executive 

Committee (2012); chair, Executive Committee (2013); and Executive Committee board 

member (2014) of the Executive Committee of the University of North Texas Department 

of Accounting Advisory Board. She serves on the advisory board for New York University’s 

Institute on State and Local Taxation, and belongs to the North Prestonwood chapter of the 

National Charity League. 

Ginny holds an MSc degree in accounting with an emphasis in taxation and a BSc degree 

in accounting, both from the University of North Texas. 

Ryan 

Three Galleria Tower 

13155 Noel Road 

Suite 100 

Dallas, TX 75240-5090 

US 

Tel: +1 972 934 0022 

Fax: +1 972 725 0479 

Email: ginny.kissling@ryan.com 



US 

Helen Lemmon 

Helen Lemmon is the principal-in-charge of Ryan’s Pittsburgh 

office where she is responsible for quality service delivery of tax 

services to multinational companies. She also served as Ryan’s 

practice leader for the US credits and incentives practice. 

Previously, Helen was an office managing partner, regional partner-in-charge 

of state and local tax (SALT) services, partner-incharge 

of US credits and incentives services, and a location 

leader for SALT at a national accounting firm. Before that, 

Helen was a SALT manager for a Fortune 500 company. 

Helen has served as a board member and co-chair for the 

Existing Business Committee of the Pittsburgh Regional 

Alliance, the boards of Girls Hope and Winchester Thurston 

School, the board of Robert Morris University, the board and 

executive committee of the Pittsburgh Symphony. 

Helen has lectured on business incentives and credits, 

appearing as a speaker for various clients and organisations, 

including the Council on State Taxation; the Institute for 

Professionals in Taxation; New York University, Institute on 

State and Local Taxation; Tax Executives Institute; and the 

Texas Taxpayers and Research Association. 

She previously co-hosted a radio programme, The Business Journal, discussing relevant 

business topics with a focus on economic impact. Helen was also featured on Our Region’s 

Business, a business affairs programme co-produced by the Allegheny Conference and Cox 

Broadcasting that provides business news, information, and commentary related to the 

Pittsburgh region. 

Helen has written articles for The Tax Executive, Pittsburgh Business Times, Construction 

Accounting and Taxation, and Journal of Multistate Taxation. She was the winner of the 

2010 Top 25 Women in Business Awards by the Pittsburgh Business Times and is a certified 

member (CMI) of the Institute for Professionals in Taxation. She holds a bachelor of science 

degree from Indiana University of Pennsylvania. 

Ryan 

One PPG Place 

Suite 2810 

Pittsburgh, PA 15222 

US 

Tel: +1 412 535 4400 

Fax: +1 412 535 4403 

Email: helen.lemmon@ryan.com 



US 

Jane Wells May 

Jane Wells May is a partner in the law firm of McDermott Will 

& Emery and is based in the firm’s Chicago office. Jane heads 

the firm’s State & Local Tax practice group and serves on the 

firm’s Management Committee. She focuses her practice on 

state and local tax matters. 

Jane represents businesses in connection with state and local 

tax controversies at the audit, administrative and judicial levels 

around the United States. Her clients include companies in 

manufacturing, retailing, food and beverage, pharmaceuticals, 

automotive, healthcare, energy, technology and insurance 

industries. Jane serves as national coordinating counsel to a 

number of Fortune 500 companies, providing strategic counsel 

and audit defence on all their state and local tax matters across 

the country, including litigating in administrative and judicial 

venues when necessary. She has successfully litigated state and 

local tax matters raising a variety of statutory and constitutional 

issues. Jane has defended numerous internet sellers in several 

states against cases brought under state whistleblower statutes, 

including the Illinois False Claims Act, alleging fraudulent failures 

to collect and remit use tax. 


227 West Monroe Street 

Chicago , IL 60606-5096 

US 

Tel: +1 312 984 2115 

Fax: +1 312 984 7700 

Email: jmay@mwe.com 


Jane also advises business clients on tax planning matters and represents athletes and 

entertainers in connection with employment contract issues. 

A member of the Director’s Advisory Group for the State of Illinois, Jane is a regular 

speaker at seminars on state and local tax issues. She is a member of the Chicago Bar 

Association’s State and Local Tax committee and is admitted to practice in Illinois. Jane has 

been named a Leading Tax Lawyer in the Legal 500 United States, which states that she has 

“built a noteworthy local and state taxes practice”. She has also been ranked by Chambers 

USA since 2008, which notes that she “is full of energy and brings a wealth of experience to 

the work”. Furthermore, say the Chambers rankings, Jane is “excellent from an advocacy 

point of view” and is considered a “strategic leader” in state and local tax. She has also been 

regularly named an Illinois Super Lawyer in the tax area by Law & Politics. 

Jane received her bachelor’s degree (with honours) from Wittenberg University in 1980 

and her JD from the Vanderbilt University School of Law in 1986. At Vanderbilt University, 

Jane was senior articles editor of the Vanderbilt Law Review and a member of Order of the 

Coif and Moot Court Board. 


US 

Michele McGuire 

Michele is the principal in charge of Deloitte Tax’s (US) 

Customs and Global Trade practice and sits on Deloitte’s 

Global Indirect Tax Executive Committee which manages a network 

of more than 550 import and export specialists from 

around the world. 

Michele has more than 25 years of experience advising 

clients on numerous global trade matters. Michele specialises in 

the operational side of global trade, helping clients assess and 

design their global trade management process including automated 

solutions. Michele’s deep regulatory and operational 

background allows her to apply real life practical solutions for 

her clients, which are not only compliant with a myriad of global 

trade regulations but are also efficient and effective. 

Specifically, Michele has extensive experience in advising 

Fortune 500 companies in numerous global trade management 

areas including; global regulatory import and export requirements, 

first sale for export planning and implementation; optimisation 

of and compliance in their use of international trade 

agreements; customs related party valuation compliance and 

strategy; global import and export risk assessments; designing 

Deloitte Tax 

111 South Wacker Drive 

Chicago, IL 60606 

US 

Tel: +1 312 486 9845 

Fax: +1 312 247 9845 

Mobile: +1 312 927 9845 

Email: mimcguire@deloitte.com 

and implementing global import and export compliance programmes and rollout of automated 

export and import systems and training. 

Before joining Deloitte Tax, Michele was a partner in Andersen’s US international trade 

and customs group. Before Andersen, Michele spent five years as an associate attorney at a 

Chicago-based law firm where she advised clients on numerous customs and international 

trade related matters. She also worked as a visiting attorney in the international litigation 

department of a large London law firm. 

Michele earned her bachelor of science degree from Indiana University, juris doctor degree 

from the John Marshall Law School, and master’s of law in international transactions from 

the McGeorge School of Law in Salzburg, Austria and Sacramento, California. Additionally, 

Michele is a US licensed customs broker. 


US 

Larissa Neumann 

Larissa Neumann focuses her practice on US tax planning and 

tax controversy with an emphasis on international transactions. 

She has broad experience advising clients on acquisitions, 

restructurings and transfer pricing issues. She has successfully 

represented clients in federal tax controversies at the audit level, 

in appeals and in court. 

Larissa appears as a rising star in Euromoney’s Guide to the 

World’s Leading Tax Advisers. Euromoney selected Larissa for 

inclusion in the Americas Women in Business Law Awards 

shortlist for Best in Tax Dispute Resolution in 2014 and Rising 

Star: Tax, in 2015. 

Larissa frequently speaks at conferences for professional tax 

groups, including the Tax Executives Institute, International 

Fiscal Association, Pacific Rim Tax Institute, Bloomberg, and 

the American Bar Association. She is the ABA International Law 

Tax Liaison. 

Larissa has published several articles, including recently: 

• US Tax Overview, Euromoney’s LMG Rising Stars 2015 

• US transfer pricing litigation update , International Tax 

Review (March 2015) 


Silicon Valley Center 

801 California Street 

Mountain View, CA 94041 

US 

Tel: +1 650 335 7253 

Email: lneumann@fenwick.com 

Website: www.fenwick.com 

• Areas of TP Scrutiny in a pre- and post-BEPS World, International Tax Review (February 

2015) 

• US International Tax Developments, The Euromoney Corporate Tax Handbook 2015 

• US Transfer Pricing Developments, International Tax Review (2014) 

• US Tax Developments, International Tax Review (December/January 2013) 

• US International Tax Developments, The Euromoney Corporate Handbook 2012 

• Character and Source of Income from Internet Business Activities, The Contemporary Tax 

Journal (July 2011) 

• The Application of the Branch Rule to Partnerships, International Tax Journal (July – 

August 2010) 

Fenwick has one of the world’s top tax planning and tax transactional practices, according 

to International Tax Review (2014 and 2015) and is first tier in tax, according to World Tax 

2015. International Tax Review gave Fenwick its San Francisco Tax Firm of the Year award 

a total of six times and its US Tax Litigation Firm award a total of three times. International 

Tax Review also named Fenwick its Americas M&A Tax Firm of the Year in 2012. 


US 

Jean Pawlow 

Jean A Pawlow is a partner in the global law firm of McDermott 

Will & Emery. She serves on the firm’s Management 

Committee and Finance Committee and she is co-chair of the 

firm’s tax controversy practice. US News and Best Lawyers 

named McDermott ‘Tax Litigation Firm of the Year’ for 2014. 

Jean has been involved in representing businesses and individuals 

on significant tax controversy matters for 25 years. 

Substantive issues in dispute have included transfer pricing 

issues under Code section 482, tax advantaged transactions, tax 

accounting issues, insurance tax matters, the tax treatment of 

financial instruments, foreign tax credit and research credit 

issues, leveraged leases, credit card interchange and original 

issue discount (OID), excise taxes, reasonable compensation, 

estate and gift tax issues, and charitable contribution deductions. 

She also advises on California and District of Columbia 

state tax controversies. 

Jean has litigated cases before the US Tax Court, the Court 

of Federal Claims, US district courts, US Courts of Appeal and 

the Supreme Court. She also has extensive experience with IRS 

alternative dispute resolution (ADR) procedures, including fast 

track settlement, rapid appeals, post-appeals mediation, pre-filing 

agreements and CAP audits. She frequently represents 


500 North Capitol Street, NW 

Washington, DC 20001 

US 

275 Middlefield Road, Suite 100 

Menlo Park, CA 94025 

US 

Tel: +1 202 756 8297 

Tel: +1 650 815 7558 (CA) 

Fax: +1 202 756 8087 

Email: jpawlow@mwe.com 


clients who are being audited by the IRS Global High Wealth Industry Group. 

Jean is a frequent writer and speaker on tax controversy matters and has appeared on CBS 

and CNBC. She is the contributing editor of a 2015 book on global tax controversies. The 

Legal 500 has named Jean a leading lawyer every year since 2009, and quoted a client who 

described her as “a pleasure to work with, clever, an excellent advocate, personable and possessed 

of an instinctive business understanding”. She has been nationally ranked as a leading 

tax litigation lawyer in every edition of Chambers USA since 2010 as “one of the preeminent 

tax lawyers in the US” and noted for her “dedication to client service”. Jean was also listed 

in Best Lawyers in America in 2012, 2013 and 2014. She serves on the Tax Committee for 

the US Court of Federal Claims Advisory Council and is a fellow of the American College of 

Tax Counsel. 

Jean received her bachelor’s degree (with high honours) from University of California at 

Berkeley in 1985 and her JD (cum laude) from Harvard Law School in 1988. 

Her representative docketed cases include: Dine Equity v Commissioner; DiMare v 

Commissioner; Estate of Stanton v Commissioner; John Hancock Life Insurance v 

Commissioner; Siemens v Office of Tax & Revenue; Novitsky v Siemens; Ambassador 

Blankenship v Commissioner; USAA v United States and USAA v Commissioner; Goodrich v 

United States; Boeing v United States; Wal-Mart Stores v Commissioner; and Texas Instruments 

v Commissioner. 


US 

Darcy Alamuddin 

Deloitte 

Lauren Angelili 

Cravath Swaine & Moore 

Barbara Angus 

EY 

Mary Bennett 


Kim Blanchard 

Weil Gotshal & Manges 

Kim Boylan 

White & Case 

Linda Carlisle 

Miller & Chevalier 

Loren Chumley 

KPMG 

Erin Collins 

KPMG 

Manal Corwin 

KPMG 

Carol Dunahoo 


Michelle Ferreira 

Greenberg Traurig 

Kathleen Ferrell 

Davis Polk & Wardwell 

Miriam Fisher 

Latham & Watkins 

Patricia Gimbel Lewis 

Caplin & Drysdale 

Michiko Hamada 

BDO 

Jill-Marie Harding 

Alvarez & Marsal, Taxand 

Geralyn Hurd 

Crowe Horwath 

Cynthia (Cindy) Hustad 

Deloitte 


US 

Michelle Jewett 

Morrison & Foerster 

Maria Jones 


Barbara Kaplan 


Sharon Katz-Pearlman 

KPMG 

Julia Kazaks 

Skadden, Arps, Slate, Meagher & Flom 

Kathrine Kimball 

Deloitte 

Susan Klein 

Rimon Law 

Rachel Kleinberg 

Davis Polk & Wardwell 

Dominika Korytek 


Mary Kuusisto 

Proskauer Rose 

Emily Lam 

Skadden, Arps, Slate, Meagher & Flom 

Patricia Lesser 

Buchanan Ingersoll & Rooney 

Erika Litvak 


Beth Mueller 

Deloitte 

Erika Nijenhuis 


Pamela (Pam) Olson 

PwC 

Kathleen Pakenham 

Cooley 

Emily Parker 

Thompson & Knight 

Kimberley Peterson McGuire 

Deloitte 


US 

Nehal Radia 

Deloitte 

Patricia Anne Rexford 


Kristine Riisberg 

Deloitte 

Kathy Saxton 

Deloitte 

Jodi Schwartz 

Wachtell Lipton Rosen & Katz 

Linda Stiff 

PwC 

Patricia Sweeney 


Catlin Urban 


Mary Voce 


Karen Warner 

Deloitte 

Jill Weise 

Duff & Phelps 

Lisa Zarlenga 

Steptoe & Johnson 


Index of firms 


1 Crown Office Row, 79 

39 Essex Chambers, 78, 79 

ADB, 68 

Advicero/Green Real Accounting, 55 

AFA OOD, 14 

Allen & Overy, 12, 78 

Alvarez & Marsal Taxand, 92 

Arntzen de Besche, 55 

Arsene – Taxand, 24 

Avocats Baltus, 12 

Baker & McKenzie, 12, 17, 21, 24, 27, 38, 

39, 46, 50, 58, 62, 70, 92, 93, 94 

Baker & McKenzie.Wong & Leow, 61 

BDO, 92 

BDO Tax, 39 

Bennett Jones, 15, 16 

Bird & Bird, 23 

Blake Cassels & Graydon, 15, 16 

bln palao abogados, 62 

BMR & Associates, 31, 32, 33 

Borenius, 21 

Bowman Gilfillan, 61 

Brewer Morris, 3 

BTOC Tax, 56 

Buchanan Ingersoll & Rooney, 93 

Camilleri Preziosi, 42, 45 

Caplin & Drysdale, 92 

Castro Barros Sobral Gomes, 14 

Cleary Gottlieb Steen & Hamilton, 24, 39, 

93 

Clifford Chance, 27, 73, 78 

CMS Bureau Francis Lefebvre, 24 

CMS Rui Pena & Arnaut, 56 

Cooley, 93 

Cravath Swaine & Moore, 92 

Crido – Taxand, 56 

Crowe Horwath, 92 

Cuatrecasas Goncalves Pereira, 56, 62 

Davis Polk & Wardwell, 92, 93 

Deloitte, 4, 6, 7, 8, 9, 10, 12, 15, 16, 17, 

24, 27, 35, 38, 39, 40, 41, 47, 50, 55, 

56, 57, 58, 61, 62, 64, 68, 69, 70, 78, 

79, 89, 92, 93, 94 

Dentons, 15, 24, 55, 58, 70 

Derraik & Menezes Advogados, 14 

Desai Haribhakti & Co. Chartered 

Accountants, 34 

Devereux chambers, 79 

DLA Piper, 38, 55, 70, 85 

Drew and Napier, 61 

Du-Baladad, 55 

Duff & Phelps, 94 

Eduardo Paz Ferreira, 56 

Erdikler - Taxand, 70 

Eurofast Taxand, 18, 20 

EY, 10, 12, 15, 17, 21, 27, 38, 50, 55, 56, 

57, 58, 61, 68, 78, 79, 92 

Fenwick & West, 80, 84, 90 

FIDAL International/KPMG, 24 

Flick Gocke Schaumberg, 27 

Freshfields Bruckhaus Deringer, 78 

Garrigues – Taxand, 57, 62 

Gillioz Dorsaz & Associes, 68 

Godoy & Hoyos, 17 

Goodmans, 16 

Grant Thornton, 28, 65, 71, 75, 76 

Gray’s Inn Tax Chambers, 79 

Greenberg Traurig, 92, 93, 94 

Group 621 Advocates, 61 

Herbert Smith Freehills, 78 

HLB Proxy, 21 

Hogan Lovells, 38, 78 

Hulgaard Advokater, 21 

Independent, 55, 56, 57 

Jun He, 16 

Jurimex, 70 

Khaitan & Co, 29 

King & Spalding, 24 

Kocian Solc Balastik (KSB), 21 



KPMG, 10, 13, 15, 16, 17, 27, 35, 39, 50, 

51, 57, 58, 59, 60, 61, 62, 66, 67, 70, 

78, 79, 92, 93 

KPMG Alpen-Treuhand, 11 

KPMG Huset / KPMG Law Advokatfirma, 

53 

KPMG Law Advokatfirma, 54 

Küffner Maunz Langer Zugmaier, 25 

Laga, 12 

Latham & Watkins, 92 

Lavrynovych & Partners, 70 

Law Square, 12 

Lee and Li, 68 

Lexcom, 24 

Liedekerke Wolters Waelbroeck, 12 

Loyens & Loeff, 12, 50, 68 

Machado Associados, 14 

Machado Meyer, 14 

Matheson, 38 

Mattos Filho, 14 

Mayer Brown, 12, 22 

Mazars, 78 

McCarthy Tetrault, 15, 16 

McDermott Will & Emery, 83, 88, 91 

MDDP, 55, 56 

Miller & Chevalier, 92, 93, 94 

Minter Ellison, 10 

MNP, 15, 16 

Morrison & Foerster, 93 

Norton Rose Fulbright, 78 

On Your Side, 61 

Osborne Clarke, 72, 74 

Osler Hoskin & Harcourt, 15, 16 

Paczuski & Taudul Tax Advisors, 55 

Pinheiro Neto Advogados, 14 

Pinsent Masons, 77 

Plesner, 21 

PLMJ, 56 

Proskauer Rose, 93 

PwC, 10, 12, 15, 16, 17, 35, 38, 48, 50, 

56, 57, 58, 61, 66, 68, 78, 93, 94 

PwC/Landwell, 24 

Quinones Cruz, 17 

RG Manabat (KPMG), 55 

Rimon Law, 93 

Rogerio Fernandes Ferreira & Associados 

(RFF), 57 

Ronne & Lundgen, 21 

Ryan, 5, 49, 86, 87 

Saffery Champness, 78 

Shearn Delamore, 41 

Simpson & Marwick, 78 

Skadden Arps Slate Meagher & Flom, 93 

Skeppsbron Skatt - Taxand Sweden, 66 

Slaughter and May, 79 

SR Dinodia & Co Chartered Accountants, 

30 

SSW (Spaczynski Szczepaniak i Wspolnicy), 

55 

Steptoe & Johnson, 94 

Studio Camagni e Associati, 38 

Studio Fantozzi & Associati, 39 

Svalner Skatt & Transaktion, 63 

Tax Advisors & Associates, 68 

Tax Link Baltic, 39 

TaxHouse Taxand Romania, 57 

Taylor Wessing, 78 

Thompson & Knight, 93 

Torys, 15 

TozziniFreire Advogados, 14 

Tremonti Vitali Romagnoli Piccardi e 

Associati, 38 

Trench Rossi e Watanabe – in association 

with Baker & McKenzie, 14 

True Partners Consulting, 82 

Uría Menéndez, 56, 57 

Valoris Avocats, 24 

Varul, 39 

Vieira de Almeida, 56, 57 

Wachtell Lipton Rosen & Katz, 94 

Weil Gotshal & Manges, 92 

White & Case, 58, 92 

William Fry Tax Advisors Taxand Ireland, 

36, 37 

Willkie Farr & Gallagher, 24 

Wong & Partners (Baker & McKenzie 

member firm), 41 

WTS, 26

Women in Tax Leaders

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