Tax awards 2014

2014 TAX AWARDS “We are pleased to win the Acquisition International Tax Award as Independent Transfer Pricing Advisory Firm of the Year in The Netherlands.

We will continue to operate our company in the same simple, straightforward and transparent way that fits our service philosophy. What works best for our clients, works best for us. We have a great team of people without which success would not be possible.”

- Rudolf Sinx, fellow managing director, Quantera Global

“Our aim is to be the best accountants for owner managed business; we are Maple accountants and business advisors. We judge our performance by our clients’ success; we see our main function as helping our clients create and preserve wealth.”

- Steve Baker, Tax Manager, Maple Accountancy & Business Advisors

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2014 International Tax Awards | 3

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I’m glad to say, 2013 proved to be a much improved year for tax and treasury recruitment, with the start to 2014 continuing this trend. Brewer Morris is experiencing a real surge in recruitment activity and witnessing genuine signs for growth and renewed positivity.

Activity levels across most sectors is returning to the market, with a relaxing of hiring freezes or indeed expansion.

Recruitment into tax and treasury functions in-house has continued to remain strong at all levels and across all tax disciplines Corporate life requires in-house tax functions to be fully integrated parts of the business and the demand for risk management, VAT and Transfer Pricing has remained high, with candidates with this type of experience enjoying the most significant salary increases or a premium on moving. We have continued to see the need for strong compliance and accounting experience at all levels as the compliance burden continues to dominate the agenda for in-house tax functions.

Further indicators of an improving business environment are the increase in greenfield site roles being recruited for, where companies are looking to bring tax or treasury in-house for the first time, and even re-instating tax or treasury functions in some mid-sized groups keen to optimise their tax or treasury position, ensure they are compliant and reduce their reliance on advisers. Having worked through a number of post recessionary trading environments this is a classic symptom of where we are in the cycle.

Financial services has continued to do well in funds, asset management and insurance, bolstered by some banking roles returning to the market, particularly at the most senior levels. Understandably a tranche of these roles are in response to regulatory and compliance pressures, such as FATCA and FTT with better risk management and improved tax reporting and forecasting processes and systems. These are roles that require strong skills in deciphering new technical tax legislations and utilising this in a commercial way. These are not typical operational tax roles i.e. process driven, but require strong technical and project management skills.

We have seen a steady and sustained demand for the recruitment of tax and treasury professionals within foreign owned multi-nationals, across all levels, specialisms and industries. Continuing a theme that has been noticeable over recent years, many overseas multi-nationals, particularly US headquartered organisations, are looking at setting up European subsidiaries across the UK and mainland Europe, creating an increased demand for tax and treasury professionals currently operating within those regions.

As the UK government continues to promote the country as an appealing base for these organisations, for example through the lowering of the corporation tax rate, we anticipate seeing further demand and opportunity for good quality tax and treasury professionals.

The professional services industry continues to improve, with a general consensus that the tough trading conditions are just about behind them. The Big 4 have conducted various strategic restructurings and those that have successfully implemented their new visions are pretty positive for the year ahead and are back in the market for talent in sizable quantities across all tax and treasury disciplines.

In the last 12 months there has been a significant pick-up in activity from the Big 4 particularly in some of the corporate tax specialisms such as international tax, risk management, transactions, financial services, transfer pricing and human capital. This is being driven by ongoing slippage of people to in-house functions, shortages in particular teams and a generally more certain economic environment, with clear visibility over future work flow. We are also returning in some areas to a position of candidate shortage at assistant manager and manager grades.

The Tier A and larger independent consultancies have experienced a significant amount of movement at Partner level and a lot of fluidity remains in this sector.

This has largely been driven by the desire to hire Partners with established followings or who are able to demonstrate strong business development ability. Recruitment levels have remained consistent in these firms across most tax and treasury areas, with some larger Tier A firms looking to add to their tax and treasury offerings with increased focus on areas such as transfer pricing and financial services. 2013 also saw a number of high profile mergers in the Tier A firms which appear to be an attempt by firms to consolidate, giving their tax and treasury functions the ability to compete with larger players in the market.

The Law Firms have been focusing on tax lawyers with private client expertise. Unfortunately a structural log jam at Senior Associate level still remains in the Magic and Silver circle firms. This will not change until the M&A and IPO markets return, although in recent weeks we have seen a handful of corporate roles return to the market.

Interim and contract recruitment is still an extremely busy part of the market, as clients are using contractors to plug a need or circumnavigate recruitment freezes, with candidates enjoying premium rates above what their peer group earns on an employed basis.

As ever the future gives us plenty to think about.

Mark Pryor Partner, Brewer Morris www.acquisition-intl.com

4 | 2014 International Tax Awards | Featured Winners

The 2014 International Tax Awards celebrate excellence within the industry and recognise tax firms, tax teams and the rising stars of tomorrow for their contribution to client service and for their experience and skills across key practice areas and sectors.

The following pages recognise tax firms, tax teams and the rising stars of tomorrow for their contribution to client service and for their experience and skills across key practice areas and sectors. So please read on to find out who has set the bench mark for 2014.

Quantera Global

Quantera Global

Maple

Independent Transfer Pricing Advisory Firm of the Year - The Netherlands Pages 8

Independent Transfer Pricing Advisory Firm of the Year - Singapore Pages 10

Midlands based Accountancy Firm of the Year - UK Page 12

Atlas Tax Lawyers

Advisors Incorporated

BéndiksenLaw

Cross Border Team of the Year - The Netherlands Page 14

Boutique Tax Consultancy of the Year – Singapore Page 15

International Tax Team of the Year – Mexico Page 16

BéndiksenLaw*

ATLAS

ta x l a w y e rs fiscalisten

Members of Law Offices International

KPMG Abogados

KPMG Advisors A.E Greece

Leman Solicitors

Big Four Transfer Pricing Team of the Year - Spain Page 19

Big Four Tax Firm of the Year – Greece Page 21

Tax Restructuring Team of the Year - Ireland Page 22

Nicolson Accountancy

Mayer Brown

Pekin Pekin

Leading Accountancy Firm of the Year – Scotland Page 23

Corporate Tax Law Team of the Year - USA & Tax Litigator of the Year - USA Page 25

Sustained Excellence in Tax Law – Turkey Page 26

PwC Portugal

PwC Thailand

TaxAssist Accountants

Global Compliance Services Tax team of the Year – Portugal Page 29

Big Four M&A Tax Team of the Year - Thailand Page 31

Most Innovative Tax Team of the Year – UK Page 33

Tax Business

Tax Planet

Withers Worldwide

SME’s Choice Award Tax Compliance Team of the Year - UK Page 35

Best Contribution to the Field of Tax - Switzerland Page 37

M&A Tax Team of the Year - USA Page 38

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6 | 2014 International Tax Awards | Featured Winners from around the globe

Europe Saxinger Chalupsky & Partner Rechtsanwälte GmbH | Corporation Tax Law Team of the Year - Austria Saxinger Chalupsky & Partner Rechtsanwälte GmbH | Corporation Tax Law Team of the Year - Austria TJP | M&A Tax Team of the Year - Austria Afschrift Law Firm | Tax Law Team of the year - Belgium Koutalidis Law Firm | Sustained Excellence in Tax Law - Greece KPMG Greece | Big Four Tax Firm of the Year - Greece Mazars | Transfer Pricing Team of the Year - Hungary Nyhan Tax Advisers | Newcomer of the Year - Ireland Opportune Trust | Tax Planning Team of the Year - Ireland Leman solicitors | Tax Restructuring Team of the Year - Ireland Motieka & Audzevičius | Tax Litigation Team of the Year - Lithuania KPMG Luxembourg | Sustained Excellence in Corporate Tax Compliance - Luxembourg KPMG Luxembourg | Big Four Tax Team of the Year - Luxembourg MAMO TCV Advocates | M&A Tax Law Firm of the Year - Malta Caiado Guerreiro | Sustained Excellence in Transactional Tax- Portugal PWC | Global Compliance Services Tax team of the Year - Portugal Gali Macedo e Associados | M&A Tax Law Team of the Year - Portugal

Africa EY | Transfer Pricing Team of the Year - Egypt Yav & Associates | Sustained Excellence in Tax Law - The Congo

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Gali Macedo e associados | Boutique M&A Law Firm of the Year - Portugal Olswang | M&A Tax Team of the Year - Spain Olswang | 2013: Investment Fund Tax Advisory Firm - Spain KPMG Abogados, S.L. | Big Four Transfer Pricing Team of the Year - Spain KPMG Abogados, S.L. | Big Four Transfer Pricing Team of the Year - Spain KPMG AG | Big Four M&A Tax Firm of the Year - Switzerland KPMG AG | Big Four Transfer Pricing Team of the Year - Switzerland TaxPlanet | Best Contribution to the Field of Tax - Switzerland Quantera Global | Independent Transfer Pricing Advisory Firm of the Year - The Netherlands Atlas Fiscalisten N. V. | Cross Border Team of the Year - The Netherlands TaxAssist Accountants | Most Innovative Tax Team of the Year - UK Smith Cooper | Midlands based Tax Planning Firm of the Year -UK KPMG Turkey | M&A Tax Advisory of the Year - Turkey & Sustained Excellence in Tax - Turkey Pekin & Pekin | Sustained Excellence in Tax Law - Turkey Tax Business | SME’s Choice Award: Tax Compliance Team of the Year - UK Enterprise Management Accountancy | Planning & Strategy Tax Specialists of the Year - UK Nicolson Accountancy | Leading Accountancy Firm of the Year - Scotland Maple Accountancy | Midlands based Accountancy Firm of the Year - UK

Asia Ashraf Uddin & Co | Tax Consultancy Firm of the Year - India China Tax Advisory Co. (CTAC)Group | Transfer Pricing Team of the Year - China SyCip Gorres Velayo & Company | Sustained Excellence in Tax Consultancy- Philippines Advisors Incorporated Pte Ltd | Boutique Tax Consultancy of the Year - Singapore Quantera Global | Sustained Excellence in Tax Consultancy - Singapore PwC | Big Four M&A Tax Team of the Year - Thailand PWC | Sustained Excellence in Transfer Pricing - Thailand Grant Thornton | Corporate Tax Team of the Year - Uzbekistan Ziv Sharon & Co. Law Office | International Tax Team of the Year - Israel Bar-Zvi & Ben-Dov, Law Offices | Transfer Pricing Team of the Year -Israel

2014 International Tax Awards | Featured Winners from around the globe | 7

North America Ernst & Young Central America | Sustained Excellence in International Tax - Costa Rica Isas SC | Transfer Pricing Firm of the Year - Mexico Bendiksen, Enriquez, Salazar, Santoyo & Yanar | International Tax Team of the Year - Mexico Arias Meurinne y Rodriguez | Sustained Excellence in Tax Litigation - Mexico Mayer Brown | Corporate Tax Law Team of the Year - USA Mayer Brown | Tax Litigator of the Year – USA Peters Advisors LLC | Transfer Pricing and Valuation firm of the Year - USA Withers Worldwide | M&A Tax Team of the Year - USA

South America Estudio O’Farrell | Tax Advisor of the Year - Argentina KLA-Koury Lopes Advogados | Sustained Excellence in Tax Law - Brazil Deloitte | Sustained Excellence in Double Taxation - Brazil Mendoza, Delgado, Labrador & Asociados, Firma miembro de Ernst & Young | Sustained Excellence in Indirect Tax - Venezuela EY | Transfer Pricing Firm of the Year - Venezuela

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8 | 2014 International Tax Awards

Independent Transfer Pricing Advisory Firm of the Year – The Netherlands

Quantera Global Acquisition International speaks to Rudolf Sinx, Theo Elshof and Richard Slimmen managing directors of Quantera Global The Netherlands and Germany about their award winning formulae.

‘Quantera Global The Netherlands started in June 2013 as part of the Quantera Global organisation which started early 2013. The firm is currently active in 12 countries and is paving the way for further additions in the next couple of months. The Dutch firm is established in Amsterdam and in Eindhoven employing 12 people expecting further growth to approximately 25 people by the end of 2015.

The team is fully dedicated to unburden all clients and the aim is to develop long-term relationships as trustworthy partners. Acting as strategic partners where possible and offering hands-on support as transfer pricing specialists where needed.

Theo Elshof: “It is our believe that transfer pricing is more than a set of government tax laws, but requires a unique approach for each of our clients. We design transfer pricing around you, tailored to your specific needs.”

Rudolf Sinx

To ensure an optimal coordination and communication and safeguarding effectiveness throughout the process, Quantera Global closely works together with its clients and truly operates as one global team.

Fact File

Richard Slimmen explains: “We have a global network of strategic alliances with other firms that are applying the same high standards of client service and expertise. We have the critical mass to serve multinationals all around the globe.”

“In addition to extensive consulting expertise, our people also worked as in-house tax counsel and within the tax administration.”

Says Rudolf Sinx. “Thanks to our knowledge and experience we are able to offer a tailor-made and complete transfer pricing solution ranging from strategic coaching, design, documentation to the actual implementation. Quality is therefore fully integrated in our business model.”

Theo Elshof

Richard Slimmen

“Quantera Global is great to collaborate with, a trustworthy partner from strategy up to defense, that fully understands the complex nature of transfer pricing while strategically reducing risk” – Mr Scott Campbell, Global Transfer Pricing Manager, Celanese Corporation Company: Quantera Global B.V. Web: www.quanteraglobal.com Address: Eindhovenseweg 126, NL-5582 HW, Waalre, The Netherlands Telephone: +31 88 221 5800 Name: Theo Elshof, t.elshof@quanteraglobal.com Name: Richard Slimmen, r.slimmen@quanteralgobal.com Name: Rudolf Sinx, r.sinx@quanteraglobal.com

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2014 International Tax Awards | 9

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10 | 2014 International Tax Awards

Independent Transfer Pricing Advisory Firm of the Year – Singapore

Quantera Global Quantera Global is the world’s leading independent transfer pricing advisory firm, providing specialist and integrated transfer pricing services to multinationals of all sizes across the globe. We provide specialist transfer pricing consulting services in Asia, Europe and the Americas, in order to support multinationals to satisfy all aspects of their transfer pricing design, compliance and risk management requirements.

Our current global footprint consists of strategically located offices in Amsterdam, Brisbane, Cologne, Eindhoven, Genoa, Ho Chi Minh City, Hong Kong, Jakarta, Kuala Lumpur, Shanghai, Singapore, Sydney and Zurich. We also have a trusted global network of alliances and relationships with key international tax, customs and transfer pricing experts, to ensure that our clients receive truly integrated and best practice transfer pricing and local tax services across the globe.

Our value proposition is as follows: • We develop long-term professional and trust-based relationships with our clients; • We provide ‘Big 4’ expertise and experience in the full range of transfer pricing services on a truly co-ordinated and global basis, but at value-for-money rates; • We operate as one project team across borders, which speed up the delivery process and ensures free-flow of information, resulting in consistency of technical expertise and high quality deliverables on a global basis; • We have a top quality global network of leading advisors in other disciplines and jurisdictions with the same high standards of client service and technical expertise; • We have the flexibility in our business model and the critical mass to be able to service multinationals of all sizes and in all jurisdictions.

Fact File

We provide specialist transfer pricing consulting services in Asia, Europe and the Americas, in order to support multinationals to satisfy all aspects of their transfer pricing design, compliance and risk management requirements.

Company: Quantera Global Name: Douglas Fone Email: d.fone@quanteraglobal.com Web: www.quanteraglobal.com Address: 16 Collyer Quay, #21-00, Singapore 049318 Telephone: +65 6818 9175

Douglas Fone

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Steven Carey

2014 International Tax Awards | 11

Chris Howey / Shutterstock.com Our specialist transfer pricing services include: • Design: strategic coaching, design of transfer pricing systems, business context and business process analysis, functional analysis, transfer pricing design papers and benchmarking studies. • Document: local country and master file documentation, transaction-based documentation, benchmarking of all types of transactions, transfer pricing review of legal agreements, corporate transfer pricing guidelines and implementation support. • Defend: audit risk assessment and management, prudential reviews, strategic audit management, advance pricing agreements (APAs) and mutual agreement procedures (MAPs).

Service philosophy Our service philosophy is based on providing the best quality advice, promptly and cost efficiently. We work closely with clients to ensure that our services are tailored specifically to meet their needs, which ensures that they receive the best possible value for money. Our infrastructure costs and other overheads are kept to a minimum, which allows us to charge fees at more reasonable rates than our competitors. We provide a practical and hands-on approach whereby the managing directors of the firm are fully involved in service delivery. Clients therefore receive value for money services from highly experienced transfer pricing professionals, while our smart and streamlined processes allow us to meet the most demanding deadlines and the highest expectations of quality.

Next steps For more details, please refer to our website at www.quanteraglobal.com

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12 | 2014 International Tax Awards

Midlands based Accountancy Firm of the Year - UK

Maple Accountancy & Business Advisors Tax manager at Maple Accountancy & Business Advisors, Mr. Steve Baker discusses his firm saying: “Maple is a multi-disciplined team with a wealth of experience in helping owner-managed businesses as they grow and develop. Our team members’ different strengths range from professionals in taxation, accounts preparation, book-keeping, payroll, management accounting, marketing, management consultancy and HR. We work together ensuring that all Maple clients get a three dimensional view of their business and of course our aim is to create success for our clients.”

The owner managed business sector is often overlooked by the larger firms of accountants, Maple are providing the range and quality of service that is usually reserved for larger firms. Mr Baker continues: “Our aim is to be the best accountants for owner managed business; we are Maple accountants and business advisors.

We judge our performance by our clients’ success; we see our main function as helping our clients create and preserve wealth.”

Mr Baker believes that in all conditions there are challenges, but also opportunities. When the recession first struck his firm helped a lot of businesses remain stable and survive the real possibility of going into liquidation. However, they have also helped some clients to exploit the opportunities it created, he adds: “We have found now, that companies which lived through the recession and survived are stronger for it, and we remain at the forefront of helping our clients maximise their opportunities.”

Speaking of winning the award Mr Baker said: “We were pleasantly surprised but felt it was well deserved. We have concentrated on minimising our clients tax burden and feel we have succeeded by innovating and caring for each client. With our continued innovation and growth we have seen client retention unparalleled in our industry. We have attracted clients, mainly by recommendation, with a high proportion of repeat business.

“We are one big team at Maple, therefore no single person is responsible for this award; we have grown together. There have been new members of the team along with people who have left but the important thing is that the team ethos remains strong.”

The tax industry since the introduction of G.A.A.R. has been a place of uncertainty. With the proposals announced in the autumn statement, HMRC have further reinforced their intension of pursuing tax payers who indulge in tax avoidance. Mr Baker believes there are still tax saving opportunities, but he and his clients now need to ensure they are not seen as aggressively avoiding tax.

Since the introduction of the G.A.A.R. Mr Baker has noticed that most of the accountants he has encountered have moved away from offering any kind of tax planning. Looking ahead to 2014 and beyond he believes accountancy is going to be increasingly conservative as the government continues to implement measures to attack tax avoidance.

Maple Accountancy & Business Advisors client referrals: Joel Kemp, chief operating officer and co-founder of Lockwood Studios: “We have used Maple’s services for many years now, and have enjoyed having a full service solution where we have not needed to hire any internal accounts staff as Maple takes care of everything www.acquisition-intl.com

for us. This leaves our tax and accounting matters to the experts at Maple, and allows us to concentrate our efforts on our business and customers.

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“Jenny and her team are always available for their expert advice, and the unlimited meetings on offer at their offices are much appreciated – especially when reassurance is needed. Pro-active and professional with a substantial knowledge base, we have peace of mind that our accounts are always in good hands.

“I am delighted that Maple Accountancy is being recognised for their achievements. As clients, we are made to feel important and never get brushed aside or fobbed off. We receive no nonsense, straight to the point answers to queries – there is no vagueness.

“Maple have dedicated experts, specialising in different fields ranging from tax planning, management accounts to monthly payroll. I would have no hesitation is recommending Maple Accountancy and it is of no surprise that they have been nominated for such an award.”

Kim Morgan, managing director at Barefoot Coaching: “Barefoot Coaching chose to work with Maple some years ago as we had heard such great things about them. We haven’t looked back since we made that decision.

Maple delivers on all the following: • Prompt and efficient service • Expertise in all tax and finance matters • Ability to communicate complex financial matters in plain English • Provision of accounting/bookkeeping staff • A true partnership approach to working; it really feels as though maple is our FD • Challenge and support to grow the business • A coaching/mentoring approach with clients • Passion, expertise and attention to detail at all times “They continue to surpass our expectations and play a significant part in the growth and success of our business.”

Rebecca Cadman-Jones, managing director of KC Jones Conference & Events: “Maple has looked after my business for the last 10 years. They offer a great service and answer my queries efficiently and effectively within a short time frame. They have assisted me with understanding the complexities of corporation tax, NI and VAT for my business and my personal liabilities. For accountants they are all very human; this makes a refreshing change and a pleasure to do business with them!”

“Our aim is to be the best accountants for owner managed business; we are Maple accountants and business advisors.

We judge our performance by our clients’ success; we see our main function as helping our clients create and preserve wealth.”

Company: Maple Accountancy & Business Advisors Name: Mr Steve Baker or Mr Robert Burns Email: Success@maple.uk.com Web: www.Maple.UK.com Telephone: 01332 207 336

2014 International Tax Awards | 13

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14 | 2014 International Tax Awards

Cross Border Team of the Year - The Netherlands

Atlas Tax Lawyers Atlas Tax Lawyers (Atlas) is a boutique tax firm located in the center of Amsterdam in the Netherlands, providing full tax services with a strong focus on cross border tax planning. Atlas was founded in 2010 and has experienced significant growth ever since. Its clients are largely multinational companies, who, with more constrained budgets, are increasingly turning to boutique services. According to many surveys multinational companies regard Atlas as an attractive alternative to the larger firms. It is recognized for its expertise and experience as well as having a proven track record.

Mr Mark Hofstee Holtrop, senior associates at Atlas Tax Lawyers explains how they distinguish themselves from the competition, stating: “We always say, Atlas is the best of two worlds: a boutique approach with dedication and service, combined with the experience and expertise of a bigger firm. We pride ourselves on our high quality, speed of response and pro-active approach delivered to each and every client, every time.

“Within Atlas, we strive for excellence and share a passion for tax.

We are convinced personal development is decisive for our success, and our ability to provide the services that fit our clients’ evolving needs throughout the ever changing economic conditions.”

Speaking of winning the award Mr Hofstee Holtrop said: “We are delighted that we have won the award for cross border team of the year. We are particularly pleased to be recognized for our expertise and our hands-on, pro-active approach towards clients.”

Reflecting back on 2013 Mr Hofstee Holtrop explains, “The past year has been busy across the corporate indirect and litigation sectors of tax work. Within corporate, we have worked on the design and implementation of a tax and transfer pricing strategy for target balancing cash pools for a US multinational, along with setting-up several real estate funds for foreign investors.” They have also guided several US and Chinese multinationals with the design

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of the European activities and obtained favorable tax rulings.

Considering the recent – globally initialized – discussions on substance requirements (base erosion profit shifting report) Mr Hofstee Holtrop can see that the international tax landscape is changing. Many countries are seeking to raise revenues and are jointly cooperating to see what can be done against aggressive tax planning.

On the other hand, taxation remains a competitive way to secure investments in a country (only now increasingly within the borders of the substance discussions). Therefore he expects that a shift will be seen to investing in more substance based companies in the Netherlands and other countries, saying: “We welcome this development. This is something which should be monitored closely for companies, which we have gained broad experience with.”

Atlas has seen that in the Netherlands, the work in the private equity sector has increased, as financing becomes an increasingly challenging issue for (smaller) companies. Mr Hofstee Holtrop expects that the investments in the Netherlands will focus more on active businesses there, such as setting up active companies.

Also, in Mr Hofstee Holtrops view because of various tax beneficial features in Dutch tax law, the extensive tax treaty network and the Dutch ruling practice, the Netherlands will remain very attractive for financing, royalty and holding companies. Again though; substance will be more and more important.

Fact File ATLAS

ta x l a w y e rs fiscalisten

“We are delighted that we have won the award for cross border team of the year.

We are particularly pleased to be recognized for our expertise and our hands-on, pro-active approach towards clients.”

Company: Atlas Tax Lawyers Name: Mark Hofstee Holtrop Email: mark.hofstee.holtrop@atlas-tax.nl Web Address: www.atlas-tax.nl Address: Herengracht 338, 1016 CG Amsterdam, the Netherlands Telephone: +31 20 535 4570

2014 International Tax Awards | 15

Boutique Tax Consultancy of the Year - Singapore

Advisors Incorporated Pte Ltd Singapore based Advisors Incorporated Pte Ltd was founded in 2004 by Managing Director Jean de Souza. It primarily focuses on providing cross border tax consultancy services, leveraging on its strength and expertise in international taxation.

The past decade has seen Advisors Incorporated expand its services to provide a full suite of tax services including; corporate and individual tax compliance, goods and services tax advice and audit reviews, transfer pricing studies and advanced pricing agreement negotiations, due diligence, M&A structuring, tax ruling applications and related consultancy services.

Ms de Souza said: “Even today, we remain totally independent from any audit affiliations, but count among our clients a number of audit and legal firms who utilise our tax consultancy services.

Our main driver; ‘service first’ distinguishes us from the competition and while many list ‘service’ or ‘customer satisfaction’ as their motto, for us, we walk the talk every day.

“Service first to us means that every request from existing and potential clients is attended to within the same day. Every team member is focused on knowing, understanding and identifying their clients unique set of parameters, enabling advice and services to be provided in a timely, relevant and effective manner.”

Advisors Incorporated operates without time sheet reporting and fee budgets which cause stress and frustration for staff in most firms, perhaps leading to short cuts, shifting attention away from clients’ needs to meeting budgets. Ms de Souza added: “As a small firm operating in an industry where branding and size matter, we capitalize on being nimble, readily available, believing that a strong working relationship, based on honesty,

respect and integrity, is the best foundation for sustained success.”

In 2013, Advisors Incorporated won two fairly large UK based client groups from a big four firm; an achievement which Ms de Souza attributes to the team culture: “Having a coordinated well run team who respect each other and are ever ready to share knowhow and learn from each other is crucial. Being a knowledge-based services company means service delivery depends entirely on all team members being empowered to deliver to the best of their ability.”

Ms de Souza speaks of her delight at winning the award: “I was extremely surprised to learn of the award, as I would not have expected our small independent, unaffiliated firm to be on the radar of an international publication and its subscribers.”

“Tax laws and regulations have become more challenging and tax authorities are getting tougher with both taxpayers as well their consultants. With exchange of information clauses in place, lookthrough regulations to identify conduit companies, international agreement on setting of guidelines to prevent base erosion and profit shifting, and changes to tax treaties which could result in a country’s right to tax being re-drawn; there will be no shortage of exciting times ahead for tax consultancy services. More than ever before, tax planning must be carried out within the context of the business operations and with commercial substance and support,” Ms de Souza concluded. inlovepai / Shutterstock.com

Fact File

“I was extremely surprised to learn of the award, as I would not have expected our small independent, unaffiliated firm to be on the radar of an international publication and its subscribers.”

Company: Advisors Incorporated Pte Ltd Name: Jean de Souza Email: jdesouza@advisors-incorporated.com Web: www.advisors-incorporated.com Address: 10 Anson Road, #26-10 International Plaza, Singapore 079903 Telephone: 65-6323-9080

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16 | 2014 International Tax Awards

International Tax Team of the Year – Mexico

BéndiksenLaw* BéndiksenLaw* is a multidisciplinary legal services firm with an international network of top professionals, many of whom have worked together for over 20 years.

The main focus of our practice is excellence in servicing our clients. We render the highest-quality services, designing solutions to meet our clients’ specific needs, overcoming the hurdles they may encounter.

We are privileged that our clientele is composed largely of multinational companies, many of them Fortune 500.

Our international network comprises offices and affiliated offices in the following jurisdictions: OFFICES México Ciudad Juárez México, D. F. Puebla

Our practice covers all of the areas necessary to serve the needs of companies doing business in Mexico:

Colombia Bogotá, D. C.

• Administrative Law • Labor • Banking and Financing • Litigation • Foreign Trade • Transfer Pricing • Corporate and Contracts • Intellectual Property • Mergers and Acquisitions • Tax • Real Estate • Immigration

AFFILIATED OFFICES Amsterdam Medellín Austin Miami Barranquilla Monterrey Brasilia Montevideo Buenos Aires Panamá Cali Puerto Rico Caracas Quito Dallas Río de Janeiro Houston San José (Costa Rica) Lima Santiago (Chile) London Sao Paulo Luxembourg Tijuana Madrid Zurich

In the acquisitions area, we assist our clients in the acquisition of companies and assets, joint ventures, strategic alliances, control and management and also guaranty trusts where recommended.

Tax, of course, always plays a predominant role. Mergers and spinoffs are also often involved.

BéndiksenLaw covers all the steps involved, from the due diligence, passing through the analysis, evaluation and negotiations, to the contractual and corporate implementation.

We have represented large clients on the Mexican aspects of multi-country acquisitions, restructuring of international operations and of the organizations themselves, including setting up shared services centers, and in supply-chain restructurings. In 2013 we participated with all the Mexican aspects of a large international restructuring for a consumer-products multinational.

Multidisciplinary international teams are a must to properly assist our clients given the fact that many areas of law and multiple jurisdictions are involved in these transactions. BéndiksenLaw thus places great emphasis in full coverage of all legal areas and in coordinated team work to the benefit our clients. It is no doubt due to this capability that we have had the great honor of being recognized by Acquisition International as Mexico’s 2014 International Tax Team of the Year. www.acquisition-intl.com

A new world awaits Mexican entities and multinationals alike in Mexico. President Peña Nieto successfully passed a so-called Energy Reform through Congress that, among other matters, opens the door for increasing activity in the electric and oil & gas sectors in Mexico. Changes to the telecommunications laws were also enacted. At the same time, when investing in or doing business in Mexico tax changes under the new Income Tax Law and amendments to other tax laws must be carefully be considered.

BéndiksenLaw is here to help!

Fact File BéndiksenLaw* Members of Law Offices International

The main focus of our practice is excellence in servicing our clients. We render the highest-quality services, designing solutions to meet our clients’ specific needs, overcoming the hurdles they may encounter.

Company: BéndiksenLaw Name: Jaime G. Béndiksen Email: jbendiksen@bendiksenlaw.com Web: www.bendiksenlaw.com Address: Blvd. Tomas Fernández No. 7815, Suite 302, 32440 Ciudad Juárez, Chihuahua MEXICO Telephone: (+52 656) 648-6500

2014 International Tax Awards | 17

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2014 International Tax Awards | 19

Big Four Transfer Pricing Team of the Year - Spain

KPMG Abogados, S.L. KPMG’s transfer pricing practice in Spain consists of three partners and two managing directors who lead a team of over 40 professionals.

At the core of its business model is an innovative approach that governs the portfolio of products and services offered by KPMG. This innovative value proposition is forged through the combination of a sound business and economic approach and a constant search for synergies for our clients in the domestic and international tax planning fields, using in-house technology to enhance the services KPMG Spain offers.

The practice has a variety of clients (i.e. in the energy, infrastructure and banking industries), with a market penetration exceeding 70% in Spanish blue chips, and is particularly experienced in delivering high value-added projects in the field of international tax planning, tax valuations for transfer pricing purposes (with emphasis on intangibles and complex financial instruments) and value chain management.

The head of the global transfer pricing services practice (Vicente Durán) has also taken over the leadership of M&A and international corporate tax services in Spain, providing clients with joint value-added advisory derived from the interaction and synergies of these three areas of international tax expertise. This is an innovative joint value proposition called ‘integrated international tax advisory services’ which covers the client’s needs and aims to capture the main features of the new pre/post BEPS era.

Over the last year, KPMG´s transfer pricing practice in Spain has developed TP Quantum, a revolutionary TP tool that enables a comprehensive analysis that is fully aligned with the objectives already announced by OECD’s BEPS project. TP Quantum provides a unique economic analysis experience that enhances the ability to explain the rationale and results behind a specific TP policy, and the comparability criteria used to support it with detailed scrutiny of the functional and risk profile of a set of companies and the tested party considered.

The practice has recently hired Carolina del Campo, a senior tax official who previously worked at the Spanish tax agency (AEAT), specializing in international taxation and transfer pricing. Ms del Campo became head of the international taxation team in July 2012, and was also the delegate in the AEAT for OECD meetings (WP6, WP10, Global Forum and CFA). The practice also has broad experience in advising clients on APA procedures and dispute resolution.

Fact File

KPMG Abogados is the only transfer pricing firm in Spain with three partners – Montserrat Trapé, Juan Ignacio Marrón and Vicente – included in the ‘best lawyers’ publication, among the best professionals in the transfer pricing industry, with all three of them having been named ‘lawyers of the year’ consecutively in 2012, 2013 and 2014.

KPMG Abogados is the only transfer pricing firm in Spain with three partners – Montserrat Trapé, Juan Ignacio Marrón and Vicente – included in the ‘best lawyers’ publication, among the best professionals in the transfer pricing industry, with all three of them having been named ‘lawyers of the year’ consecutively in 2012, 2013 and 2014.

Established in 1987, KPMG Abogados is one of the most prestigious tax and law firms in Spain, with its legal and tax departments employing approximately 675 professionals throughout 13 offices in Spain, offering legal and tax advisory services within a multi-disciplinary framework.

KPMG’s work philosophy is based on rendering the highest quality services with the agility and the practical multi-disciplinary viewpoint required in the current business environment while maintaining the personal relationship between adviser and client.

Company: KPMG Abogados Name: Vicente Durán Email: vduran@kpmg.es Web: kpmgabogados.es Address: Edificio Torre Europa, Pº de La Castellana 95, Madrid, Spain Telephone: 0034 91 456 34 00

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2014 International Tax Awards | 21

Big Four Tax Firm of the Year – Greece

KPMG Advisors A.E (Greece) Tax partner Georgia Stamatelou works at KPMG; a global network of professional firms providing audit, tax and advisory services. With operations in 155 countries, its has people working in member firms around the world including Athens and Thessaloniki for more than 40 years, with high calibre professionals, possessing specialized expertise offering audit, tax, advisory and bookkeeping services to domestic and international clients.

Mrs Stamatelou said: “Our service offering culture of high performing people cutting through complexity, delivering clear solutions that our clients value is how we are distinguished from the competition with similar professional offerings. This is how we identify ourselves, striving every day to meet and surpass our clients’ expectations.”

The Greek fiscal crisis led to tremendous regulatory framework and economic environment changes. Throughout this turmoil KPMG have stayed close to the market, evolving its service offering, where compliance and transparency are the new focus, with its transfer pricing service also becoming more important.

Mrs Stamatelou gives his reaction to winning the award: “The whole team was really excited to win this award as we feel it is recognition of our efforts to date, inspiring us to continue being the best in our field to benefit our clients. The team is the most important element to our success; a group of dedicated professionals enjoying working together. We believe that everyone regardless of level, discipline or background is an expert in client service excellence, so our culture focuses on this with each and every individual taking personal responsibility to deliver excellent client services.”

During Greek tax reform discussions KPMG actively conveyed its global experience and mind-set to the tax administration, believing theirs and their clients’ input was valued in the effort to modernise and stabilise a fair tax system. Mrs Stamatelou vowed to continue

supporting this effort, while actively assisting to improve Greece’s image to attract foreign investments.

Fact File

The financial crisis resulted in many Eurozone countries having a debt crisis and with the ever more complex global tax environment there have been increases in tax rates, stricter rules and enhanced cooperation among governments as they attempt to prevent tax avoidance and evasion.

Mrs Stamatelou explains: “Our clients, especially multinationals, are struggling to comply with these rules and as a result they expect more. We need to deliver solutions ensuring compliance without strangling their business, resulting in a focus shift in service offering portfolios; compliance, indirect taxes and transfer pricing are priority. Tax is a high growth area set to continue, creating a number of industry opportunities along the way.”

In conclusion tax morality and transparency are at the top of the agenda and KPMG believe that the focus on compliance, transparency and reform will continue. Greek state privatization program is continuing along with fiscal improvement, leading to Greek businesses rebooting and targeting cross-border business achieving growth goals. As economic prospects improve foreign investors will be more engaged in the Greek market where KPMG will have a key role, bringing the global mind-set to clients, ensuring they comply with the incredibly complex global tax system, while preparing them for the potential of full global tax disclosure.

“The whole team was really excited to win this award as we feel it is recognition of our efforts to date, inspiring us to continue being the best in our field to benefit our clients. The team is the most important element to our success; a group of dedicated professionals enjoying working together.”

Company: KPMG Advisors A.E Greece Name: Georgia Stamatelou Email: gstamatelou@kpmg.gr Web: www.kpmg.com/gr Telephone: +302106062100

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22 | 2014 International Tax Awards

Tax Restructuring Team of the Year - Ireland

Leman Solicitors Leman Solicitors are experts in providing legal assistance relating to tax restructuring in Ireland. It works closely with tax professionals to assist its clients in finding a path through the often complicated restructuring process, providing pragmatic advice in plain English, utilising its broad range of experience in business restructuring. Its ability to provide expert legal advice to support the advice given by tax experts is invaluable within the tight timeframes of most restructurings. With established contacts in a number of law firms in the UK, US and elsewhere it can also assist clients with cross-border transactions.

Leman Solicitors was founded in 2007 and is now the fastest growing commercial law firm in Ireland. It offers its clients cost transparency, delivery within realistic deadlines and high level communications. They solve their clients’ problems quickly, using the most cost effective and pragmatic solutions.

The restructuring team at Leman is led by partner Declan Tormey.

Alongside restructuring, Mr Tormey has extensive experience as a commercial lawyer, advising both domestic and international clients on a full range of corporate and commercial issues.

The restructuring team employs a level of knowledge and passion to commercial planning which is a rare commodity. Mr Tormey said: “Our clients rely on us for clear strategic advice and we like to provide it. We focus on innovation and not tradition. Leman Solicitors is the first law firm in Ireland to drop the hourly rate and offer clients ‘fixed fee’ arrangements for all work including litigation. That means we offer more than just cost clarity: we offer our clients cost certainty.

“We are also the first firm in Ireland to; operate a paperless working environment, resulting in our reliance on the most advanced technology, bringing benefits our clients in numerous ways but not least in speed and accuracy of service. And finally we are the first firm in Ireland to give our clients complete online access to their entire file. It is our belief that our clients deserve total and complete transparency.”

Fact File

In 2014, increased growth in the Irish market will provide greater liquidity for reorganisations, restructurings, and refinancing of corporates and Leman Solicitors will provide expert legal advice to numerous clients in this area.

For further information on tax restructuring in Ireland please contact Declan Tormey on +353 1 639 3000 or email him at dtormey@leman.ie

“Our clients rely on us for clear strategic advice and we like to provide it. We focus on innovation and not tradition.”

Company: Leman Solicitors Name: Declan Tormey Email: dtormey@leman.ie Telephone: +353 1 639 3000

Vanderwolf Images / Shutterstock.com

www.acquisition-intl.com

2014 International Tax Awards | 23

Leading Accountancy Firm of the Year – Scotland

Nicolson Accountancy Acquisition International speaks to Sue Nicolson, Director at Nicolson Accountancy about their recent accolade Leading Accountancy Firm of the Year – Scotland.

Nicolson Accountancy is a firm of accountants based in Stornoway in the Western Isles of Scotland and Glasgow. The Firm provides accounting and taxation services to SMEs across the UK and internationally and specialize in Norwegian taxation.

Sue commented: “We do not allow location to be an issue and we utilize IT to its fullest potential. This enables our clients who do not necessarily work 9-5 in the UK or abroad to constantly be able to access our services to suit their business requirements. We run the business from the USA for 6 weeks each year, and few of our clients notice that we are not in the office.

The award is recognition of your and your team’s successes: how have you adapted to changing economic conditions?

“By making technology work for us, we are able to provide our services across borders and time zones with no additional cost to the company or the client. Our client’s needs are always our top priority and rather than providing a generic service to all, we recognise that each client has their own requirements and business goals.”

Glasgow office, Trinity House

What was your reaction to winning the award?

Fact File

“Following on from our success as Best Small Firm – Scotland at the 2012 Scottish Accountancy Awards, we are thrilled that our efforts have been recognized by Acquisition International in 2014.

This will inspire us to grow and develop further.”

What have been your greatest successes/achievements in 2013?

“Our greatest success during 2013 is to have successfully established and grown our new office in Glasgow and recruited some top talent to support our ever expanding client base.”

How much emphasis do you place on team culture and what elements of that would you point to in helping you achieve this award?

“Our team is non-hierarchical, with every member of staff reporting directly into a partner. We believe that involving staff in all aspects of the business gives them the exposure to the full range of services we provide and the ability to provide exceptional support to all of our clients.

“This gives our team the job satisfaction that comes with the responsibility of providing clients with solutions to whatever issues arise, and allows them to develop their skills in a controlled manner.”

How would you describe the tax industry in 2013?

“Growing ever more complex and international. Accountants in the UK cannot ignore the fact that they must expand their knowledge base across borders in order to be able to continually support their clients.”

“We would like to thank Acquisition International for recognising our achievements and giving us the opportunity to highlight the growing trends in the provision of taxation and accounting services within the UK.” Company: Nicolson Accountancy Name: Sue Nicolson Email: Sue@NicolsonAccountancy.co.uk Web: www.NicolsonAccountancy.co.uk Address: Trinity House, 31-33 Lynedoch Street, Glasgow, G3 6AA Telephone: 0141 237 3878

Have you noticed any emerging trends?

“Clients are more accepting of doing business across the internet including e-signing of documents and less reliant upon face to face meetings, which was a trend we noticed many years ago, and have built our business model around.”

What predictions do you have for 2014 and beyond?

“International borders will continue to be less of an issue for employees and companies and accountants / business advisors will need to adapt their offerings to encompass this.

“We would like to thank Acquisition International for recognising our achievements and giving us the opportunity to highlight the growing trends in the provision of taxation and accounting services within the UK.” www.acquisition-intl.com

2014 International Tax Awards | 25

Corporate Tax Law Team of the Year - USA Tax Litigator of the Year - USA

Mayer Brown

Practice Description With more than 100 lawyers worldwide, our global tax attorneys specialize in tax; transactions, planning, controversy and transfer pricing matters.

“They combine client advocacy with integrity, and are always there to be of assistance. What impresses me most about the firm is that they are very team-oriented, and have this effervescent desire to collaborate to obtain the best result.”

Corporate Tax Law Mayer Brown’s transactional and tax planning practice covers every aspect of corporate, partnership and individual taxation, including taxation of domestic and cross-border issues at national, state and local tax levels. With partners located in four US offices, the UK, Germany, France and Belgium, our lawyers cover nearly every type of business transaction and restructuring. Considered a leading international tax practice, we advise clients internationally on inbound and outbound tax planning, global reorganizations and restructurings, intangibles, transfer pricing and minimizing of worldwide effective tax rates. We also advise on the structuring of cross-border real estate investments, and on indirect tax aspects of real estate transactions. Working closely with lawyers in the tax controversy group, we provide clients with advice anticipating potential challenges by tax authorities.

Considered leaders in their respective fields, our tax lawyers are actively involved in assisting with drafting and amending new tax legislation in key global financial centres. We help companies and coalitions develop comprehensive strategies to achieve their tax policy goals and advise on the potential impact of proposed tax law changes and how to mitigate their effects.

Tax Litigation For the past 25 years Mayer Brown’s tax controversy practice has been comprised entirely of tax lawyers devoted exclusively to tax controversy and transfer pricing work, clearly establishing our practice as among the largest and most active of its kind. We are a ‘go-to’ firm for high-profile litigation, as demonstrated by our representation of numerous fortune 500 companies over many years, collectively litigating over 100 tax cases.

Our controversy practice has strong roots in Chicago, and our offices in New York, Washington DC, Palo Alto and Houston give us national reach. Led by partners Joel Williamson and Larry Langdon, both of whom are among the nation’s premier tax controversy lawyers, the depth of our partnership litigation experience is singular.

Fact File

“They combine client advocacy with integrity, and are always there to be of assistance. What impresses me most about the firm is that they are very team-oriented, and have this effervescent desire to collaborate to obtain the best result.”

Company: Mayer Brown LLP Web: www.mayerbrown.com Address: 71 S. Wacker Drive Chicago, IL 60606 Telephone: 312-701-7952

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26 | 2014 International Tax Awards

Sustained Excellence in Tax Law – Turkey

Pekin & Pekin Acquisition International speaks to Fırat Yalçın Senior Associate working in the Tax team at Pekin & Pekin about their recent accolade: Sustained Excellence in Tax Law – Turkey.

Pekin & Pekin is a full-service Turkish law firm based in Istanbul.

The Firm engages in cross-border transactions where one party is a Turkish entity and over the 41 years since establishment has gained broad experience in international and Turkish law to become a trusted business advisor with global experience.

Pekin & Pekin lawyers are multi-specialists, each with the ability to advise clients on a range of legal issues affecting their interests in Turkey and abroad.

Pekin & Pekin has harvested the client base and work experience that was developed by its senior partners over the years by bringing on board a dual degree (CPA/attorney) tax senior associate Firat Yalçın, who also had years of experience in international and local tax practice.

Accordingly, the Pekin & Pekin Tax practice team strategy has been not to expend time and resources on competing with accounting firms on regular compliance support but instead focus on more complex cases, giving clients direct practical and innovative tax structuring advice. Legal assistance has been provided on a standalone basis or by working back to back with other Pekin & Pekin teams in the areas Banking & Finance, Capital Markets, Project Finance and Mergers & Acquisitions.

Moreover, the Tax team’s effective interaction with the Pekin & Pekin Dispute Resolution Team, with its vast experience and talent base, has resulted in the Firm being able to provide legal assistance in major international and local tax disputes against and audits by the Tax Authority, involving representing clients in out-of-court settlement negotiations and advising on all phases of tax litigation.

The award is recognition of your and your team’s successes: how have you adapted to changing economic conditions?

“2013 was a successful year for the Firm. In contrast to the majority of jurisdictions, Turkey experienced a rush on investors looking for opportunities in the local market, keeping the Firm’s Tax team extremely busy.

“In 2013 clients approached the Firm with a succession of deals requiring particular high-level tax and regulatory law expertise, as they queued to seize notes and lend to Turkish companies.”

What was your reaction to winning the award?

“We are pleased to be recognized for our Tax expertise, Pekin & Pekin was also IFLR’s Turkish law firm of the year for 2010.”

What have been your greatest successes/achievements in 2013?

Bosphorus Bridge in foggy morning Istanbul Turkey

“As the tax team of Pekin&Pekin, in 2013 we have acted on behalf of a global automotive company in the filing of tax lawsuits against the relevant Tax Office with respect to the cancellation of Corporate Income Tax and Value Added Tax and tax loss penalties. In that case, the Turkish Tax Administration has been challenged to change its general approach with regard to the payments made to the foreign group companies in return for the professional services.

The Turkish Tax administration tends to evaluate such payments as royalty payments instead of professional service payments. The 16 tax lawsuits have been filed on behalf of the client before the first instance tax court, and 9 of those have been resolved in favour of the client at the stage of the first instance tax court. These favourable judgments are one of its kind in Turkish Tax Law where such challenge is resolved in favour of the taxpayers.”

How much emphasis do you place on team culture and what elements of that would you point to in helping you achieve this award?

“Team culture is absolutely an important element of our work. Our success in all of the tax projects and lawsuits that we are and have been involved in are the product of our team work. From the senior level to the junior level, every team member is involved in projects

www.acquisition-intl.com

Fact File

“We are pleased to be recognized for our Tax expertise, Pekin & Pekin was also IFLR’s Turkish law firm of the year for 2010.”

Company: Pekin & Pekin Name: Fırat Yalçın Email: fyalcin@pekin-pekin.com Web: www.pekin-pekin.com Address: 10 Lamartine Caddesi Taksim 34437 Istanbul Telephone:+90 212 313 3500

2014 International Tax Awards | 27

and contributes to the success of our team. In addition; since tax law is a complex and challenging practice area of law, each member of our team needs to make extensive researches on local tax regulations for the provision of tax advice to our clients. Therefore, the memorandums, advices or petitions that we prepare for our clients are the results of an extensive research process and hard teamwork. In the course of provision of any tax related services, each team member actively works in the case, and therefore, each one of the team members are capable of answering the queries of our clients for a specific case in the absence of the team leader, which allows us to provide timely and continuous services to our clients.”

How would you describe the tax industry in 2013?

Have you noticed any emerging trends?

“Tax authority, in the last several years, has tried to make use of technology to follow the taxpayers. For example, e-book, e-invoice, e-declaration are now in place, and it is expected that the tax authority will extend the scope of such mechanisms to increase the efficiency of the tax system. “ What predictions do you have for 2014 and beyond?

“Our prediction for the 2014 is an increase of tax inspections and accordingly tax law suits. We also expect a decrease in the foreign investment due to local election in 2014 and general elections in 2015.”

“The competition in Turkish tax services industry is increasing day by day. In addition to the big four, law Firms started to provide tax advisory and litigation services, and we believe that the number of cases that the Law Firms have been involved in has increased since 2012. In addition, Turkish tax authority’s aggressive approach in tax inspections still remains, and therefore numerous tax inspections in various sectors such as oil and gas, telecom and banking have been carried out in 2013.” www.acquisition-intl.com

Leonardo Business Center 19-21 Bohdana Khmelnytskoho Str. 01030, Kyiv, Ukraine 11th floor Telephone/fax: +380 44 220-0335

...first class legal services in a first class way...

Avellum Partners is one of the leading full-service law firms in Ukraine with key strength in corporate finance and disputes.

We cover capital markets, competition, corporate, disputes, finance, real estate, and tax and customs.

info@avellum.com

www.avellum.com

2014 International Tax Awards | 29

Global Compliance Services Tax team of the Year - Portugal

PricewaterhouseCoopers & Associados, SROC, Lda. Jaime Esteves is the lead partner of PwC Portugal’s tax department, with additional responsibility in Angola and Cape Verde. He is responsible for the government and public services sector at PwC Portugal, specialising in national and international transfer pricing, M&A, and ultra and high net worth individuals, family business, including family offices and tax planning and structuring of individuals and corporations.

Fact File

Jaime has wide knowledge and experience in the areas of automotive, civil construction and public works, distribution, drinks, hospitality and leisure, industrial and consumer products, real estate, services and telecommunications. He has published several studies and participates as a speaker at seminars and conferences, relating to tax in Portugal and overseas and collaborates regularly with periodicals.

Relying on in depth knowledge, quality specialised tax knowledge, and its tax specialists’ years of experience, PwC develops solutions through a wide range of services, with the aim of building public trust and improving value for its clients. Services also include the tax database – Inforfisco. It aims to provide clients with innovative business solutions, solving complex business problems, while enhancing their ability to build value, manage risks and improve performance.

PwC conducts its business within the framework of professional standards, laws, and regulations together with its own internal binding code of conduct, based on the firm’s core values and strict procedures ensuring it provides complaint tax services. When conducting business, Mr Esteves explains that it is guided by four major behaviours: “The team invest in relationships with clients, sharing information and collaborating together, enhancing value through quality.”

Mr Esteves spoke of winning the award syaing: “PwC Portugal is very proud to be awarded with this important prize, which is the result of years of hard work, with workforce committed to excelling, anticipating client needs and active community involvement. It is

recognition of work well done, and the certainty that our clients see us as a reliable partner. We value relationships while providing services of excellence to small and medium sized companies, which form the majority of the Portuguese business reality.

“These combined elements help us to build a strong firm, with a culture of team effort and unity, allowing us to earn significant awards such as this one. It makes us very proud and increases our intention to stay focused and continue reaching even more organizations, and people; in conclusion – making the difference.”

International interest in investing in Portuguese speaking countries has led to new projects and the need to develop and test new strategies to structure investments. Portugal has been recognised as a destination for private wealth individuals, due to its EU compliant tax regime for non-habitual residents and the golden visa regime. Furthermore, the Portuguese Business friendly environment and the recent corporate income tax reform have boosted the Portuguese competitiveness in attracting FDI and allows Portugal to serve as hub for investment into Portuguese speaking countries and the European markets.

“PwC Portugal is very proud to be awarded with this important prize, which is the result of years of hard work, with workforce committed to excelling, anticipating client needs and active community involvement.”

Company: PricewaterhouseCoopers & Associados, SROC, Lda. Name: Jaime Esteves Email: jaime.esteves@pt.pwc.com Web Address: www.pwc.pt Address: Palácio Sottomayor, Rua Sousa Martins, 1 – 3rd floor.

1069-316 Lisbon, Portugal Telephone: +351 213 599 601

Mr Esteves concluded that as the world continues to be guided by the developments in BEPS, FATCA and transparency in general, tax authorities will increase their aggressive approach towards non-transparent transactions and procedures. He believes: “In 2014 countries will continue to implement aggressive strategies to attract foreign investment while maintaining the balance of being more competitive than their neighbours and remaining BEPS compliant.” www.acquisition-intl.com

2014 International Tax Awards | 31

Big Four M&A Tax Team of the Year - Thailand

PricewaterhouseCoopers Legal & Tax Consultants Ltd.

“Our fully integrated tax and legal services cover all aspects of taxation together with a full range of legal services.

“Our experienced team possesses in-depth industry knowledge in Thailand, and combined with our global network, this allows PwC to deliver appropriate tax and legal solutions, formulate tax strategies and planning, and help our clients to manage implementation and risk. Manage your tax activities with PwC Thailand.

“Our business law practice in Thailand also comprises highly qualified Thai lawyers with extensive experience of delivering quality legal services to major Thai and foreign corporations. We offer a comprehensive range of legal services from general advisory work to full transactional support and the structuring, restructuring, documentation and implementation of large-scale commercial projects. Legal advice can be provided either independently or in conjunction with the specialist tax, financial and other business advisory services that PwC offers in Thailand.”

Bankok skywalk in the central of Bangkok Thailand at night

Key Tax Services • Tax Compliance Services • Tax Dispute Resolution • Tax Mergers & Acquisitions • International Tax Services • VAT (Indirect Taxation) • Transfer Pricing Services • Outsourcing Services • Investment Promotion: BOI services • International Assignment Services (IAS) • Legal Services o Corporate and Commercial o Corporate Secretarial o Dispute Resolution and Litigation o Employment o Intellectual Property o Legal Mergers and Acquisitions

Fact File

“Our experienced team possesses indepth industry knowledge in Thailand, and combined with our global network, this allows PwC to deliver appropriate tax and legal solutions, formulate tax strategies and planning, and help our clients to manage implementation and risk. Manage your tax activities with PwC Thailand.”

Company: PricewaterhouseCoopers Legal & Tax Consultants Ltd. Name: Mr. Thavorn Rujivanarom (Tax Lead Partner) Email: thavorn.rujivanarom@th.pwc.com Web: www.pwc.com Address: 15th Floor Bangkok City Tower, 179/74-80 South Sathorn Road, Bangkok 10120 Telephone: (66) 2788 0000 Fax: (66) 2286 2666

www.acquisition-intl.com

worldwide networked competent

FIDAUDIT GMBH Wirtschaftspr端fungsgesellschaft with its headquarters in Berlin and offices all over Germany is a cross-sectoral association of public accountants, tax advisers and lawyers. We consider it our task to render available to you

comprehensive consultation in an evermore complex economic field.

We attend to companies of all sizes, all legal forms and branches which are active on a national as well as international scale.

FIDAUDIT GMBH Wirtschaftspr端fungsgesellschaft joins extensive professional competences.

The availability of special knowledge is the basis of our success.

Telephone: +49 (0) 30 235078-0 Facsimile: +49 (0) 30 235078-90 Email: berlin@fidaudit.de

www.fidaudit.de

2014 International Tax Awards | 33

Most Innovative Tax Team of the Year – UK

TaxAssist Accountants Founded in 1995, TaxAssist Accountants (TaxAssist) has become the UK’s largest network of accountants catering exclusively to the small business market. The majority of franchisees operate from modern, welcoming shop front premises making their services more accessible to their client base, with the aim of becoming the one stop shop for small businesses. It is an established brand known for breaking with tradition, challenging the market and daring to be different.

Whilst the market remains challenging, TaxAssist continues building on its remarkable success year on year, recording 12.4% growth, beating the ‘Big 4’ international groups in the 2013 Accountancy Age Top 50 listings and achieving the fifth highest percentage growth across the whole top 50. It was ranked 26th in UK fee income, which rose to £24.5m and voted winner of the accountancy firm of the year, awarded by members of the AIA, beating global groups and industry giants in the process. In 2013 a survey conducted by The Finance Magazine announced it had broken into the top 20 accountancy firms in Ireland, where it is now a major player after signing its first master licence five years ago; it now has a 23-franchisee network with fee income of almost €3m.

Each year TaxAssist commission Smith & Henderson; a leading independent franchise consultancy firm, to carry out a satisfaction benchmark survey. David Paulson Senior Manager, Franchise Recruitment UK and International added: “With the best results they had ever seen from a franchisor with more than 75 franchisees we were awarded ‘five star franchisee satisfaction’ status and for the third year running we won their best training and support award.”

Regarding winning the award Mr Paulson said: “It is an honour to be presented with the ‘Most Innovative Tax Team of the Year’ Award 2014. We are always proud when TaxAssist wins an award as it reaffirms our mould breaking, do different approach to accountancy.”

Chief Executive Karl Sandall commented: “Team work is key to the success of a network such as TaxAssist. The Support Centre in Norwich has no other business interests other than working together to support the growing network of franchisees. The network receive comprehensive initial training and then ongoing marketing and technical support from qualified individuals, giving franchisees an added level of knowledge and back up when they need it. The Support Centre are continually striving to be at the forefront of technology, and innovation always with the goal of working together, to deliver a first rate service to the franchisees with the aim that they can in turn offer a first rate service to their clients.”

Mr Sandall concludes saying: “Our success is testimony to the hard work of our 195 franchisees across the UK and the continued success of our business model. We’re bucking the trend offering a welcoming, straight talking approach, with accountants in shop-front offices right on the high street. It’s obviously working well with our 47,000 small business customers across the country, who value the convenience as well as the service.

“Our growth is continuing, with the latest fee bank at over £31m, which is great news for the network. We have awarded a master franchise licence for Canada with financial and business planning specialist Rina Mancini, marking our second international venture and we’re also planning to export the business model to the US, New Zealand and Australia.”

Fact File

“It is an honour to be presented with the ‘Most Innovative Tax Team of the Year’ Award 2014. We are always proud when TaxAssist wins an award as it reaffirms our mould breaking, do different approach to accountancy.”

Company: TaxAssist Accountants Name: David Paulson Email: info@taxassist.co.uk Web: www.taxassistfranchise.co.uk Address: TaxAssist Accountants, TaxAssist House, 112-114 Thorpe Road, Norwich, Norfolk, NR1 1RT Telephone: 0800 0188297

www.acquisition-intl.com

2014 International Tax Awards | 35

SME’s Choice Award: Tax Compliance Team of the Year - UK

Tax Business Ltd Acquisition International speaks to Ken Voller about their award winning work ethic.

Ken Voller commented: “I am the Director of Tax Business Ltd, providing a local business and tax advisory service to clients, based in Romsey, Hampshire and predominantly working along the South Coast.

“The business was set up approximately nine years ago when I resigned as the Director of Taxation Services at BDO Stoy Hayward (as it was then!) in Southampton. Starting out offering taxation advice and compliance services from the converted summerhouse at the bottom of my garden, the company now operates from offices in Romsey. Clients are diverse, ranging from sole traders, small and medium companies, High Net Worth Individuals and a number of international organisations, and the work done covers basic accountancy and taxation compliance and advice, through to PAYE/payroll compliance and advisory work to clients and other accountants.

“Although specialising in employment taxes, I recognised that there were plenty of people out there who do not want to avoid paying tax by using schemes and arrangements, but want to ‘get it right’ and sleep at night!

“It is always very pleasing to be recognised for doing a good job, and the award is the icing on the cake!

“During 2013, I have been involved in a number of significant projects including the reorganisation of a business’s corporate struc-

ture, and the mitigation of potential Capital Gains Tax liabilities for an individual.

Fact File

“Teamworking is vital to everything that I do as, although I do all of the advisory and client facing work myself, I rely on others to pull together with me in order to ensure that everything is dealt with in a timely and efficient way. This ranges from the necessary bookkeeping and accountancy work, through to all the administrative support to make sure that clients feel that they are the most important people in the world! As, indeed, they are!

“Tax Advising has almost become a dirty phrase recently due to adverse press commentary concerning high profile ‘Avoidance’ and ‘Evasion’. However, there is still scope for the proper organisation of a person’s affairs in order to pay the ‘right’ tax using legislation in the way that it has always been intended.

“More people are comfortable with the ‘getting it right’ view and the trend seems to be a move towards this and basic compliance, rather than using convoluted arrangements to attempt to reduce tax beyond its natural extent.

“I cannot predict the future, but hope and expect to continue to do more of whatever it is that I am already doing for my existing and future clients!”

“It is always very pleasing to be recognised for doing a good job, and the award is the icing on the cake!”

Company: Tax Business Ltd Name: Ken Voller Email: ken@tax-business.co.uk Web: www.tax-business.co.uk Address: Salt Mill Barn, Old Salisbury Lane, ROMSEY, Hampshire, SO51 0GD Telephone: 0845 130 6380 07914 762 375

Richard Cavalleri / Shutterstock.com

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2014 International Tax Awards | 37

Best Contribution to the Field of Tax - Switzerland

TAX PLANET | Tax Advisors Worldwide TaxPlanet is a global network of legal and accounting professionals specializing in tax, both at national and international levels. The organization currently comprises independent tax advisors from more than 30 countries.

Background Story TaxPlanet was established in 2008 by Martin Ruchti, a Swiss economist, public accountant, and tax expert. After having earned an advanced master’s degree in international taxation, he realized that international tax consulting requires more than just some technical knowledge. Tax laws and practices evolve through new judicial decisions, interpretations, and standards, and detailed up-to-date information is usually only available in local languages.

This is why international tax work also requires sophisticated skills in modern methods of information sourcing (e.g. web research) and ways of cooperation. Last but not least, and probably one of the most important issues beside the technical skills, is how a tax advisor is integrated, located, and ranked in the (virtual) global market place. A convincing ‘backtrop’ may be very helpful regarding the question how trustful a tax advisor appears in the eyes of existing and new clients.

How TaxPlanet differs from other Organizations Legal and accounting networks are most often quite big and non-specialized, and although they may have specialized groups within their organizations, not seldom lack a certain level of strength and market coverage within one or another area of expertise. There is often no clear profile, except that they seem to be skilled in everything.

TaxPlanet, in contrast, is taking a focused and tailored approach.

This allows the achievement of an optimal size, strength and worldwide coverage within a clearly defined and demarcated area of expertise, and thus also brings maximum exposure and value to every single tax advisor listed in the pool of experts. In other words, technical aspects (expertise) and a strong joint market appearance outweigh the aspect of referring work to each other. The

emphasis on this aspect does, however, not devalue the other.

Both is important, it’s just a question of the preference.

Fact File

The Members (Tax Experts) Admission is granted to professionals with a higher qualification in (international) taxation and some years of practical experience in a renowned legal or accounting firm. The admission requirements are fairly strong but essential to meet the quality standards in the global market. However, the system is elastic, and admission is also granted in case of varying professional backgrounds of the same value.

“The award honors TaxPlanet for its contribution in the field of tax. Regardless of whether TaxPlanet really deserves it or not, the award is a pleasant surprise and much appreciated”

In Alignment with future Trends If we knew how the world is going to develop, it would be great!

Unfortunately, we can’t do more than making assumptions. I believe that globalization and new technical developments will force both, worldwide tax harmonization and standardization, as well as the way how international tax advisors have to do their job.

TaxPlanet, at least I hope so, is on the right way with its strategic alignment. Key features of the concept are the focus on a subject (specialization), the international scope (worldwide), the lean and flat structures (cost efficiency), the ranking and visibility on the web (online presence), and the set-up as a highly flexible, non-formal organization (no fuss, no red tape) through relationships with some of the best tax experts around the world (expertise). The concept is simple, the task is not!

The Tax Award The AI International Tax Award honors TaxPlanet for its contribution in the field of Tax. Regardless of whether TaxPlanet really deserves it or not, the award is a pleasant surprise and much appreciated!

(interestested people will find detailed up-to-date contact information on the web, our virtual address is: TaxPlanet.com) Contact: TaxPlanet, Tax Advisors Wordwide Martin Ruchti Switzerland martin.ruchti@taxplanet.com www.taxplanet.com

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38 | 2014 International Tax Awards

M&A Tax Team of the Year - USA

Withers Worldwide Withers has been advising successful individuals, families and institutions on their business and personal legal and tax needs both in the US and abroad for more than 100 years. The firm has 12 offices spread across Europe, US, the Caribbean and Asia and employs some 700 people worldwide, including 100 partners. The firm represents a significant number of the world’s wealthiest individuals and families.

Withers’ international corporate tax team works with its corporate and private client colleagues to provide tax advice that is closely integrated with a wide range of commercial issues, including joint ventures and partnerships, entity reorganization, real estate, compensation and personal planning matters.

Mr Mitchell R. Kops, global head of international corporate tax at Withers explains further: “Across the board, the firm uses creative problem solving, aiming to find the best tax strategies and reporting positions for each client. The firm’s aim is to transform transaction tax issues into tax savings opportunities.

“Withers’ international corporate tax team is a key component of the firm’s international commercial practice. By integrating tax and corporate services the firm can provide value-added tax guidance that synchronizes with the legal and strategic aspects of its commercial advice.”

Mr Kops believes as tax regulation continues to shift in the US and globally, it will create continuous demand for sophisticated tax strategies. He said: “Withers vigorously took on the challenge of keeping clients informed of pressing legislative, and compliance changes in the US, including threatened wholesale changes to the US estate and gift tax regime, the release of the final regulations for FATCA, and other important developments.

“As such, the firm regularly posts website information, provides tax alerts, sponsors seminars and reaches out to clients and friends in an effort to ensure they are up to date on new planning opportunities.”

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Speaking of winning the award Mr Kops said: “We want to thank Acquisition International and the judging panel for awarding Withers this honor. Withers work hard to help individuals, families and institutions facing the most complex tax issues internationally.”

During 2013, the firm continued to build on its existing strengths in servicing clients domestically and internationally. The firm also bolstered its international corporate tax group (ICTG) with the addition of Patrick M. Cox, who joined the firm in March. ICTG work closely with the firm’s international and domestic wealth planning, and commercial teams developing strategies for complex cross-border and domestic business transactions for owners of private capital.

Withers combines traditional wealth transfer planning-related work with sophisticated business and investment tax planning in one integrated practice and, as a result, it is able to provide clients with a comprehensive approach to their wealth preservation issues. Mr Kops added: “This model is unusual among large law firms, most of which maintain a distinct separation between their individual and corporate practice areas.”

Increased regulation has led to more sophisticated client needs in 2013. The release of the final regulations for FATCA and other regulation implemented in conjunction with the Dodd-Frank bill in the US led to complex tax strategies for both individuals and corporations. Other regulatory changes in the UK and internationally have ensured tax remains a complex and dynamic industry. inlovepai / Shutterstock.com

Fact File

“We want to thank Acquisition International and the judging panel for awarding Withers this honor. Withers work hard to help individuals, families and institutions facing the most complex tax issues internationally.”

Company: Withersworlwide Name: Mitchell R. Kops Email: mitchell.kops@ withersworldwide.com Web: www.withersworldwide.com Address: 430 Park Avenue, 10th Floor, New York, NY 10022 Telephone: +1 203 974 0391

2014 International Tax Awards | 39

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40 | 2014 International Tax Awards

Our clients require a seamless, multi-jurisdictional tax advisory service, whether on a stand-alone basis or as an integral part of the full legal service offered by Allen & Overy.

That’s why, with over 100 tax specialists across our international network, we are able to offer both domestic and cross-border advice wherever our clients need it, whether they are financial institutions, corporate entities, or funds.

The depth and breadth of our knowledge ensures that we are able to support our clients’ business needs successfully and provide high quality, innovative tax solutions in the increasingly complex area of tax legislation and practice.

Allen & Overy www.allenovery.com

We focus on providing a range of expert tax services, including corporation tax consulting and compliance, stamp taxes, negotiations with HM Revenue & Customs, international tax planning, mergers and acquisitions (including tax due diligence), reorganisations, transfer pricing and thin capitalisation, tax efficient supply chain management, and research and development tax credits for publicly listed and private companies.

We draw on our deep operational heritage and hands-on approach to deliver a comprehensive suite of performance improvement, turnaround management and corporate advisory services to clients such as international enterprises, middle-market companies and public sector entities.

Our clients operate in a wide range of industry sectors, such as pharmaceutical, technology, telecommunications, retail, manufacturing, automotive, financial services, insurance, professional services, real estate and energy. Taxanders share, and are committed to, a common approach for clients.

For corporate tax purposes, companies must comply with self-assessment rules within strict time limits, with increased reporting obligations, and face harsher penalties for non-compliance.

Our involvement will ease the burden and give peace of mind, by providing an efficient and timely tax compliance service. We also provide practical tax planning advice, helping companies and groups of companies structure their operations to maximise tax efficiency.

Anderson Anderson & Brown www.aab.co.uk accountants@aab.co.uk 9 Queens Road Aberdeen AB15 4YL United Kingdom +44 1224 625111

One certainty about taxes is that the codes and statutes governing businesses are complex and ever-changing. Andrews Kurth tax lawyers guide companies and individuals through the tangle of federal and state tax laws. In keeping with our “straight talk” approach, we decode tax talk and communicate with clients to understand the big picture tax implications and meet their business goals.

Whether counseling on a business or personal income tax issue or resolving regulatory and audit issues, our viewpoint is positive. Our advisors seek proactive approaches and identify the efficient methods for clients to pursue their transactions.

Andrews Kurth LLP www.andrewskurth.com

Alvarez & Marsal Taxand UK www.taxand.com

ASE Two things in life are certain, while we can’t influence one, we love to help you save money on the other.

Diversifying across all areas of taxation to maximise the opportunities we can offer you, our tax team specialise in different areas of taxation, ensuring their knowledge and expertise is always bang up to date, innovative and accurate, giving you the peace of mind that whatever it is, it’s taken care of. That’s what gives us a buzz, helping you.

Vital to us, is the most important member of our team… You. We put you at the heart of all we do, getting to know you, your goals, objectives and aspirations.

Where you are now, what and who is important to you, and where you want to be, providing you with the best tax advice to help you get there.

Armstrong Watson www.armstrongwatson.co.uk 0808 144 5575

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ASE’s unique understanding of the tax affairs of a dealership means that corporate tax risks are identified early and are proactively addressed, resulting in an exceptionally low occurrence of HMRC enquiries. We have an equally enviable track record of concluding enquiries where they are opened, quickly and with minimal expense to the taxpayer. In most cases HMRC enquires are covered by ASE’s fee protection insurance.

With a corporation tax compliance process twinned with the audit process, ASE clients understand their corporation tax charge early in their accounting period, opening up more tax minimisation opportunities.

ASE

Ashurst has a comprehensive and fully integrated international tax practice comprising partners who are recognised experts and experienced practitioners. We provide a range of direct and indirect tax advice to a wide variety of clients across a range of industries. This includes advice on the structuring and execution of transactions and strategic tax planning. By being involved in transactions at an early stage, we play an important role in structuring the transaction and assisting our clients to minimise the risk of unanticipated exposures and helping them to maximise outcomes.

Ashurst www.ashurst.com

Chartered accountants & business advisors specialised in international tax planning and advisory services, including international tax compliance, accounting and audit.

We excel at the implementation and management of a broad range of bespoke solutions in over 15 Jurisdictions, including: • • • • •

Corporate Services Multi-Family Office Solutions Private Wealth and Immigration Services IP and Royalty Structures Real Estate and Alternative Investment Funds

Company: Athinodorou & Zevedeou Address: Elia House, 77 Limassol Avenue, 2121 Nicosia, CYPRUS Telephone: +357 22 418 814 Contact: Andreas Athinodorou, Managing Director Email: Andreas.athinodorou@taxaz.com

2014

TAX 1 0 0 Our Corporate Tax lawyers advise on all aspects of corporate and business taxation and much of our work is of an international nature. Our team, which includes full time economists, transfer pricing and VAT advisors, frequently work in close cooperation with tax lawyers in other Baker & McKenzie offices in connection with cross-border transactions and the structuring of cross-border investment.

As well as advising on the UK tax aspects of international projects, the London Tax Department has particular experience in the coordination of tax advice from many countries in multijurisdictional projects such as international group structuring and mergers and acquisitions.

2014 International Tax Awards | 41

Baker Botts tax lawyers develop plans and structures that permit our clients to achieve their business objectives while minimizing the impact of state, federal and foreign taxes. Our innovative work in tax planning cuts across the spectrum of business activities. We have a substantial and dynamic practice in employee benefits and executive compensation. In addition, we counsel individuals, families and entrepreneurs on wealth transfer and succession planning tax issues. We work with a wide range of clients, including the world’s largest corporations and independent businesses.

Baker Botts L.L.P. www.bakerbotts.com

Baker & McKenzie www.bakermckenzie.com

Tax impacts all of us in all our business and private activities. Tax is seldom black and white and there will frequently be a range of options for every decision relating to tax.To ensure that you see the full picture and understand all the issues to allow you to make the right decision just ask a tax specialist at Baker Tilly.

Our experience We have practical experience, knowledge and in depth understanding of UK and overseas taxation.

We know our clients require well thought-out plans that address their situation as a whole - a ‘quick fix’ that works advantageously for one tax may not do so for others and might not fit the overriding commercial objectives.

Baker Tilly can provide you with balanced, integrated solutions covering potential liabilities for all forms of tax in the UK and overseas.

Baker Tilly www.bakertilly.co.uk

Batini Colombo Saottini (BCS) integrates accounting, payroll, tax, compliance, human resources and legal services taking the stress out of your expansion into Italy.

Our business model is ‘one-point-of-contact’, which can drastically reduce costs, risks, management time, along with compliance and confidentiality worries for multinationals in a new country of operation.

From value added tax to payroll; from corporate books to stock options; from income tax returns to relationships with regulators – the entire range of your company’s operations in Italy is a phone call away.

Our skilled experts, chartered accountants, registered auditors, attorneys at law and HR specialists, can help you with: • Business start-up and corporate advise (subsidiaries, branches and ROs) • Complete end-to-end accounting services • Complete end-to-end payroll services (including expats) • Employment compliance (benefits, registrations, compensations, unions) • Tax compliance and advisory • M&A and transactions services • Commercial law and legal support • Transfer pricing and intercompany agreements.

With a constantly evolving tax system in the United Kingdom, effectively managing tax affairs is an increasingly challenging but essential part of your business or personal financial planning.

In this fast-paced tax environment we can help save you or your business money and time, and reduce your risk exposure. BDO is renowned for our expertise and in-depth understanding of the issues – we are past winners of the LexisNexis Taxation Award for Best Tax Team in a Large Firm, Best High Net Worth Team, and our Transfer Pricing Team won the Accountancy Age Award for Tax Team of the Year.

BDO www.bdo.co.uk

Our tax lawyers provide the full range of contentious and non-contentious tax advice to clients both in the UK and globally. Our expertise, strength and depth is acknowledged in the market and reflected in our promotions in the leading legal directories. We are now alongside Magic Circle firms in corporate tax generally (which includes real estate, funds, finance and corporate) and top ranked in contentious tax.

We advise a wide range of clients including banks, funds and other financial institutions, insurance companies, real estate developers and investors, retailers and public bodies. Example clients include Canary Wharf Group, Credit Suisse, Royal Bank of Scotland and Tesco Plc. Berwin Leighton Paisner www.blplaw.com

At Barnes Roffe we consistently offer our clients the very best there is when it comes to ideas, solutions and resources, and our tax planning service is no exception. We understand that you would like to keep as much as you earn and enjoy or pass on as much as you keep!

We offer our clients a range of tax planning ideas ranging from basic (but often overlooked) remuneration planning to complex bespoke tax arrangements to minimise the incidence of tax.

All of our partners and managers are equipped with latest tax knowledge to identify the areas which could potentially save you tax.

Amongst our partners are 4 specialist tax partners whose primary client responsibility is to ensure that our clients do not pay unnecessary tax. In addition, we also have Wills, Trust and Inheritance Tax specialists and Value Added Tax specialists which means that we are able to offer our clients specialist tax advice to cover any or all taxes!

Barnes Roffe www.barnesroffe.com

While business tax planning solutions can frequently involve complex transactions, our team will ensure these are clearly explained and understood.

We advise on all aspects of business taxation, including reorganisations, share schemes, acquisitions, disposals, extraction of profit, transfer pricing, and international transactions. Led by our Tax Partner, Andrew Browne, the team also includes other nationally recognised specialists including Andy Richens, our Director of Technical Taxation Development.

We have strong links with business lawyers, providing optimum tax solutions for corporate finance transactions, including management buy outs, disposals and acquisitions.

Bishop Fleming www.bishopfleming.co.uk

Company: Batini Colombo Saottini Name: Riccardo Saottini Email: riccardo.saottini@studio-bcs.com Web Address: www.studio-bcs.com Address: Via Alfredo Tornaghi, 59 – 20062 Cassano d’Adda – Milan – Italy Telephone: 0039 (0) 363 36 02 54

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42 | 2014 International Tax Awards

Home / Practices Tax No business transaction – whether entity formation or termination, acquisition, divesture, debt or equity offering or restructuring – should be undertaken without experienced tax advice.

Those looking for such advice turn to Bracewell to achieve their business objectives, while maximizing their tax advantages and minimizing tax burdens.

Bracewell tax attorneys are well-versed in the federal, state and international income tax issues relating to structuring and documenting business transactions. These attorneys work closely with clients to understand their tax objectives and structure transactions to maximize their after-tax return. They also work in cooperation with Bracewell transactional attorneys to provide comprehensive legal advice to optimize business transactions.

Bracewell & Giuliani LLP www.bracewellgiuliani.com

We provide innovative and practical tax advice on a standalone basis and as an integral part of the firm’s representation on transactions, with particular expertise in multi jurisdictional matters.

We have outstanding tax capability in all key finance and business centres around the globe.

With one of the largest international tax groups of any single law firm, we are able to deliver a seamless and truly international service.

We have experience of advising on the full spectrum of corporate, financing, investment and real estate transactions, as well as tax litigation, disputes and transfer pricing. In addition to corporate tax expertise, we have specialists who advise on VAT and other indirect taxes.

Clifford Chance www.cliffordchance.com

The UK taxation system is complex and to avoid being stung with a penalty, you need to meet its requirements accurately and on time, every time.

We work with you to ensure that your tax filings and payments are on time and up to date. You will avoid penalties because we help with tax filing registrations and ensure that payments are made on time. We provide tax compliance services for Corporation Tax, Pay as You Earn, National Insurance and VAT to keep you in line with any changes to UK taxation rules and requirements.

Even though your business is not a trading company, you may still have tax filing obligations so we work with charities, membership organisations, and other not for profit organisations to help with their filings too.

Buzzacott www.buzzacott.co.uk enquiries@buzzacott.co.uk 130 Wood Street London EC2V 6DL T +44 (0)20 7556 1200 F +44 (0)20 7556 1212

CliftonLarsonAllen is committed to providing industry-specialized tax services to fit your unique business challenges and opportunities. We are your resource on the latest tax incentives — whether it’s Section 199 DPAD, the R&D Tax Credit, or LIFO inventory — and can help you strategically apply them to your situation.

Our tax advisors understand the complexities of the Internal Revenue Code, related IRS regulations, and judiciary interpretations. Additionally, we have professionals who specialize in IRS representation and can assist with controversial matters — even if an IRS audit is already in progress.

CliftonLarsonAllen www.cliftonlarsonallen.com

We are one of the UK’s oldest providers of accounting and taxation services. Established in 1788, we combine our many years of experience with progressive thinking and a willingness to embrace new technologies and techniques.

Known for our commitment to building strong relationships, we are large enough to supply a vast spectrum of services yet small enough to ensure we deliver personalised advice.

With specialist partners leading every team and acting as the principal point of contact, a wealth of knowledge and experience is always readily available. We assist individuals and companies from a range of sectors, so if you have a question we would love to hear from you.

Cleary Gottlieb’s international tax practice ranks among the top in the world and provides clients with an unparalleled level of service and insight into the most challenging of corporate transactions. Peers and clients alike recognize our tax group’s talents for creative tax planning, cross-border innovations and the resolution of difficult tax controversies.

Cleary Gottlieb Steen & Hamilton www.cgsh.com

Chantrey Vellacott DFK www.cvdfk.com hello@cvdfk.com Chantrey Vellacott Russell Square House 10/12 Russell Square London WC1B 5LF Tel: +44 (0)20 7509 9000

CMS’ 2,800 law and tax experts in 56 international offices help organisations thrive in changing times. Through our technical rigour, strategic expertise and deep focus on building long-term partnerships, we are committed to putting our clients and their business success first.

At CMS, we understand our clients’ industries and markets. Find an expert on our website CMS www.cms-cmck.com communications@cms-cmck.com Mitre House 160 Aldersgate Street London EC1A 4DD T: +44 (0)20 7367 3000 F: +44 (0)20 7367 2000

Our tax advice team plan business and personal affairs and offer completely tailored solutions to suit your needs with technical knowledge applied across a broad range of tax advisory services.

Tax legislation is complex, so we start by ensuring compliance. From there we plan your business matters, to efficiently manage your tax burden.

At all times we minimise your liabilities to protect your wealth. Above all, we keep things simple and help you achieve significant tax savings. we can help by: > Sheltering you and your company from excessive taxation > Reducing you and your company’s tax burden > Structuring your personal and business affairs tax efficiently > Advising on transactions to save tax > Linking a tax planning strategy to your business and commercial aims To find out more, just browse the tax pages of our website, or get in touch with a member of our dedicated tax advisory team: PKF Cooper Parry www.pkfcooperparry.com

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2014

TAX 1 0 0 The team leaders in our Tax Investigations Group, Sean Wakeman and John Cassidy, are recognised as two of the leading practitioners dealing with investigations and disputes. They are supported by an experienced team which provides a discreet and comprehensive service to individuals and businesses facing HMRC enquiries. We also deal with tax problems such as voluntary disclosures to HMRC and expert witness or advisory work on tax disputes.

Crowe Clark Whitehill www.crowehorwath.net/uk/

With specialist tax lawyers, advocates, accountants and chartered tax advisers, we provide the innovative tax structures that make effective tax management less painful. The complexity of modern business arrangements means that pre-packaged solutions are now of limited application - only tax arrangements that are unique to your business are likely to provide you with real commercial value.

On stand alone tax matters or as part of corporate transactions, we maximise tax opportunities in all areas of your business. Our specialisations include private equity, real estate, banking and structured finance, commercial projects, funds and employee incentives.

DLA Piper www.dlapiper.com/uk

2014 International Tax Awards | 43

Crowe tax specialists are aligned to a broad range of industries to give us a better view of how businesses succeed in achieving their business goals.

As a result, you benefit from solutions delivered by resources with a thorough understanding of your marketplace.

Whether you’re an entrepreneur, high net worth individual, represent a foreign company in the UK or a FTSE organisation, we make it our business to always offer you best-in-class expertise from leading individuals.

As an individual or business, you need timely, customized service from your CPA firm. At Dixon Hughes Goodman, our mission is to help you find the right combination of services and develop the right strategies to meet your objectives.

Our tax clients tell us that when our insight, industry knowledge, and technical expertise come together in a distinct combination – unmatched service and unique value result. Take the time to sit down with Crowe and you’ll discover that a relationship with us is all about trust, respect, and working together as a team.

We can help you with dynamic tax responses for today’s fast-changing environment. We seek to deliver advice that’s practical, relevant and cost-effective. By working with Deloitte, not only will you benefit from our expertise at the forefront of today’s tax agenda, but also the fresh energy that our people bring in their approach to helping with your tax decisions.

Tax planning should be an important part of your total financial planning process. Always keeping current with changing tax regulations, we can advise you of timely tools and techniques to minimize your tax burden. We offer a complete package of tax services including corporate, estate and individual tax planning.

Crowe Horwath www.crowehorwath.com

Deloitte https://www.deloitte.co.uk/

Duncan & Toplis is one of the East Midlands’ leading independent firms of chartered accountants and business advisers.

Businesses operating across national borders are faced by widely differing systems in different countries, even within the European Union. The international tax group is able to chart a way through the maze of differing tax legislation in different countries to provide integrated tax advice in and across a number of jurisdictions, particularly in Europe, but also in Africa and South East Asia.

We support some 12,000 clients across the region, some of whom have been with us for many generations. Our strapline ‘trust, strength, direction and value’ embodies the principles we hold dear and helps differentiate us from our competitors. To understand what it means to work with us see what our clients have said about us.

We have offices across the East Midlands, in Boston, Grantham, Lincoln, Louth, Melton Mowbray, Newark, Skegness, Sleaford, Spalding and Stamford.

Whether you need help with a simple tax return or a multi-million pound company sale, we have the full range of services and sector knowledge to provide for businesses at all stages of their life cycle.

The international tax group provides standalone structuring advice, but also assistance dealing with enquiries from tax authorities and a transactional tax advisory service, working with colleagues in other legal disciplines within the firm.

Where appropriate, we will also project manage the delivery of tax advice or coordinate input to transactional documents from a number of countries in order to provide a multi-national solution.

Eversheds www.eversheds.com

Dixon Hughes Goodman www.dhgllp.com

The decisions our entrepreneurial and multinational clients take about their complex tax obligations make a vital difference to their business. As an experienced tax professional, you’ll appreciate the complexities involved in creating effective tax strategies. And with the current economic climate likely to generate further changes to regulatory and legislative regimes around the world, our role as trusted advisors is as important as ever.

By staying on top of these rapid developments, we can provide the insight, advice and guidance clients need to navigate today’s tax regimes. If you have in-depth technical knowledge, excellent client relationship skills and intellectual rigour and stamina, you could be part of our global network, working in cross-functional teams across borders and industries.

EY www.ey.com

Duncan & Toplis www.duntop.co.uk

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44 | 2014 International Tax Awards

For over 10 years’ FiscalReps has provided the insurance industry with a global, cost effective and time saving solutions for managing their insurance premium tax and VAT/GST liabilities, helping captives, insurers, intermediaries and policyholders achieve and maintain global indirect tax compliance.

FiscalReps offer a suite of products encompassing outsourcing, technology, consulting and training solutions to assist clients achieve and maintain global indirect compliance.

FiscalReps - Indirect Tax for International Business.

Company: Fiscal Reps Limited

Name: Mike Stalley FCA, chief executive Email: mike.stalley@fiscalreps.com Web: www.fiscalreps.com Address: 10 Fenchurch Avenue, London, EC3M 5BN, United Kingdom Telephone: 0044 (0)20 7036 8070

Though tax can be complex, the aim of our tax group is simple: to help our clients achieve their objectives efficiently and effectively.

Often, as when advising on M&A and corporate or finance transactions, that means ensuring there are no nasty surprises.

On complex matters we come into our own: developing existing market-standard technology and breaking the mould in non-standard cases. You’ll rarely read about our innovation even on the headline deals, but it’s one of the main reasons our clients choose us.

Freshfields Bruckhaus Deringer www.freshfields.com

Foley’s experienced Tax attorneys provide insightful, practical planning strategies that can reduce the tax burden from your transactions, as well as experienced, effective defense when the IRS or state tax authorities challenge your transactions.

We advise businesses and individuals on nearly every aspect of tax law, from transaction planning to dispute resolution to policy making. Our goal is to find practical solutions for complex tax issues and help you maximize tax efficiency while minimizing your exposure to non-compliance risks.

Our strategies for resolving difficult tax problems have served our clients well, not only in many well-known corporate transactions, but also in complex tax litigation. Among our successes, we have played key roles in landmark tax decisions establishing important tax law precedents.

Tax is at the heart of what we do. By knowing your business and devising a carefully structured strategic tax plan, we can make a significant impact on your profitability and potential to invest in the business.

With a specialist team that spans both sides of the Atlantic, we offer a wealth of experience and knowledge to assist you, your family and your business with all your tax obligations in the UK, US and other global jurisdictions, in the most efficient way possible. Our integrated team of tax specialists across London and New York won’t simply examine your tax position from a UK or US perspective – we will examine the global picture and turn our expertise to your benefit.

Francis Clark www.francisclark.co.uk

Frank Hirth www.frankhirth.com

Our work encompasses all areas of US federal taxation including advising on transactions and tax laws, as well as tax controversies and litigation. We work across a wide range of industries and jurisdictions—to assist our clients with their businesses.

Gibson, Dunn & Crutcher’s Tax Practice Group has served clients for over half a century with state-of-the-art tax advice. We are principal tax counsel to a diverse group of clients ranging from large multinational corporations to entrepreneurs and start-up companies. Many of our clients rely on us for day-to-day tax advice.

Foley & Lardner LLP www.foley.com

All our partners have proven track records in providing financial advice and tailored management solutions to businesses like yours. As specialists in debt restructuring, performance management and corporate insolvency, we can help you face your financial challenges. In fact, we’ve built our reputation on giving directors and business leaders the support they need to meet their responsibilities and do the right thing for their businesses.

How can we help you?

We can help you improve your business performance, restructure, or give your business a new start. If you’re looking to re-bank or are struggling to raise funds from traditional sources, we can also provide a range of refinancing or fund raising solutions.

FRP Advisory www.frpadvisory.com contactus@frpadvisory.com Tel: 0845 676 9033 Fax: +44 (0)20 3005 4400

www.acquisition-intl.com

Our aim is to save clients tax – and we are very good at it. A series of national awards for the tax services we provide clearly show that we’re not the only one who thinks so.

Among the areas where we work are: asset finance capital markets and financial instruments corporate and partnership tax corporate finance employee benefits energy taxation international matters investment funds mergers and acquisitions spin-offs state and local taxes tax-exempt finance trusts and estates Norton Rose Fulbright www.nortonrosefulbright.com

Gibson, Dunn & Crutcher LLP www.gibsondunn.com inquiries@gibsondunn.com

2014

TAX 1 0 0 Every year, thousands of individuals and businesses pay more tax than they need to. Our teams have the know-how to advise you and your business on your overall tax exposure and to guide or work with you on dealing with the complexities of both the UK and international tax systems.

Our specialist teams who help everyone from high net worth individuals to multi-national large companies; entrepreneurs growing their businesses to employees looking to offer the most effective tax solutions to incentivise and reward their staff.

2014 International Tax Awards | 45

Finding the tax allowances and reliefs available isn’t always easy, given the complexity of UK tax laws. This is where our growing army of tax experts come in. We’ve got some of the best tax people in the business to make sure you’re not only compliant but you and your company save tax. You can bet that whatever tax issue or question you have, we’ve got the answer.

Our business tax team provides a comprehensive planning and advisory service covering all areas of business tax.

Haines Watts www.hwca.com

An efficient, cost effective compliance service assures the fiscal obligations of your business are met to the benefit of your business.

Haysmacintryre www.haysmacintyre.com marketing@haysmacintyre.com 26 Red Lion Square London WC1R 4AG T: 020 7969 5500 F: 020 7969 5600

Grant Thornton www.grant-thornton.co.uk

Our tax group has an in-depth understanding of the tax and commercial issues facing clients in the current economic climate. Our lawyers draw on their longstanding relationships with clients to devise innovative and workable solutions to their problems.

We see our role as a dual one: we provide top-quality technical tax advice on all aspects of corporate tax law and business-related tax matters, and have in-depth knowledge of planning and structuring for tax aspects of M&A, corporate restructuring, demergers, capital markets and financing.

Herbert Smith Freehills www.herbertsmithfreehills.com

The team will ensure your tax charge is managed and tax in other areas of your business affecting shareholders’ wealth and employee benefits is minimised.

In a global yet increasingly regulated economy, companies are carrying out a growing number of mergers and acquisitions, cross-border activities, and capital markets transactions. The tax implications of these activities, their effects on transfer pricing, and the prevalence of tax disputes can easily swamp in-house tax departments, placing a valuable premium on external counsel with the strength, depth, and international reach to provide innovative, timely tax solutions.

The Hogan Lovells tax practice comprises over 110 lawyers and accountants located in the United States, Asia, and in eight European jurisdictions. We offer standalone tax planning, consulting services, and transactional tax advice, either within a single jurisdiction or across international borders, working closely with our counterparts in Hogan Lovells other practice areas throughout our international network. We strive to offer business-oriented solutions to your problems.

Hogan Lovells www.hoganlovells.com

HW Fisher & Company provides a wide-ranging corporate tax advisory service, specialising in bespoke solutions for individual business needs.

HW Fisher & Company’s tax experts possess the very best technical skills, supported by many years’ experience of tax planning and HM Revenue & Customs (HMRC) negotiations.

We find that corporation tax works best as part of a total approach to financial management. We create timely, effective procedures to maximise your tax efficiencies and minimise liabilities. Our corporation tax team works alongside our personal tax specialists so that company tax planning and the personal implications can be considered together. It’s a perfect approach for entrepreneurs and other owner-managers where separation can lead to costly mistakes. - See more at: http://www. hwfisher.co.uk/corporate-tax#sthash.qjXO0crD. dpuf HW Fisher & Company www.hwfisher.co.uk info@hwfisher.co.uk

In a world of complex and continually changing legislation, it makes sense to work with expert advisers who can help you to minimise tax, and protect your wealth in a way that is tailored to your goals and circumstances.

Whatever you are looking for, from compliance to complex tax planning, our tax advisers can help.

With in-depth knowledge and experience, we can appreciate your needs and deliver the results you want, in both the personal and business spheres.

Hazlewoods www.hazlewoods.co.uk

We provide effective solutions to complicated tax and business problems. Clients seek our help to design and execute business transactions and securities offerings and to advise on day-today operations in ways that minimize tax costs and maximize tax benefits. Our attorneys also represent clients in matters involving the Internal Revenue Service and state tax administrative agencies in all forums—on audit, on appeal, in arbitration and in the courtroom. We know our clients’ businesses and provide practical, real world advice in a timely and cost-effective manner.

Our attorneys have a broad range of experience in state, local and federal tax matters, including cross-border transactions and disputes that involve multiple jurisdictions. We provide transactional and controversy representation to privately- and publicly-held multinational and multistate businesses, tax-exempt organizations and individuals.

Jenner & Block LLP http://jenner.com/

www.acquisition-intl.com

2014

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46 | 2014 International Tax Awards

As the tax laws for companies become ever more complex, we know the importance of getting the right tax advice and support that you can rely on.

We understand that you not only require strategies that manage cost and minimise risk but also provide efficient planning for the future. Over the years we have built up good working relationships with the tax authorities, which when combined with our detailed knowledge of your individual circumstances ensures we create a tax strategy that works to your best advantage.

- See more at: http://www.jcca.co.uk/services/ corporate-tax/#sthash.Wci6lerZ.dpuf

Katten’s Tax Planning group, with lawyers located in the United States and London, provides advice on a wide range of corporate and partnership transactions, including mergers and acquisitions, leveraged buyouts, investments, debt and equity raises, fund formation, real estate development and joint venture transactions, and financings.

Our team coordinates tax, corporate and legal planning for companies, banks, investment funds, private equity firms and families in the United States, Europe and throughout the world.

Katten Muchin Rosenman LLP www.kattenlaw.co.uk

Kirkland & Ellis LLP www.kirkland.com

Ayhan Üstün is a tax partner, leading the tax advisory service line of KPMG in Turkey. The tax advisory team of KPMG in Turkey includes professionals dedicated to M&A tax and international tax services that specialise in advising multinational companies to structure their M&A, reorganisation and new investments in Turkey.

Ayhan Üstün and his team have been recognised by many professional magazines and industry overviews as one of the leading advisors in Turkey.

As a part of a comprehensive transactions advisory team including, financial, commercial and tax experts, the tax advisory team of KPMG provide clients with a wide range of services, such as, pre-deal tax planning advise, analysis of alternative deal structures, due diligence, identification of tax related risks and opportunities during the deal evaluation phase, assistance in post-acquisition implementation, assistance in negotiation of tax related matters with other party (buyer versus. seller), recommendation on tax effective solutions to international complexities (e.g. repatriation of cash, use of tax treaty provisions etc.).

Company: KPMG – Turkey Name: Ayhan Üstün, partner, tax Address: Kavacık Rüzgarlı Bahçe Mahallesi, Kavak Sok, No:29 Beykoz 34805 ISTANBUL Telephone: +90 216 681 90 00 Email: ayhanustun@kpmg.com Web Address: www.kpmg.com.tr

www.acquisition-intl.com

Expertise in tax underpins King & Wood Mallesons SJ Berwin’s ability to add value across all our client relationships. Our European partners meet regularly to share industry knowledge and insights. We match technical expertise with a commitment to work with our clients, to understand their needs and provide practical solutions.

The result is real world tax advice our clients trust to make the right decision for their business or personal circumstances.

King & Wood Mallesons LLP www.kwm.com

Kingston Smith www.kingstonsmith.co.uk pd@kingstonsmith.co.uk +44 (0)20 7566 4000

Johnston Carmichael www.jcca.co.uk

Kirkland’s Tax Practice provides its clients the most creative tax planning available in a responsive and cost-efficient manner. The Firm’s Tax Practice has a strong international reputation for providing sophisticated tax counseling on U.S. and foreign tax issues and effectively representing its clients in tax disputes worldwide.

Kirkland’s Tax Practice can be divided broadly into two areas: (1) tax planning in connection with domestic and foreign mergers, acquisitions, buyouts, international restructurings, bankruptcy reorganizations, financings, executive compensation plans, and other sophisticated transactions; and (2) contested tax matters in connection with challenges by the Internal Revenue Service and by foreign and state tax authorities. Kirkland’s goal in both types of matters is the same: to achieve the best possible tax results in the most efficient manner.

Finding the right Corporate and Business Tax advisers who have the experience and technical knowledge to help your business maximise its profits and minimise its liabilities is challenging.

Kingston Smith’s Corporate and Business Tax team collectively has many years’ experience in a “Big 4” environment, but offers a sensible fee structure. Our specialists can help you and your business to achieve your ambitions by offering hands on involvement from partners. The enthusiastic team gives practical, commercially driven and risk-assessed advice from corporate tax to business tax planning.

KPMG’s Tax and Pensions Practice is a network of professionals who provide advice on a broad range of tax and pensions matters for our clients and their business.

Our clients are ever more exposed to new commercial challenges and trends in regulation, both locally and globally. By drawing on not only our UK network but also our tax and pensions professionals from KPMG’s global network of member firms, our clients receive the benefit of a multi-disciplined perspective.

KPMG www.kpmg.com

Latham & Watkins has a long and rich history with the US Internal Revenue Service (IRS) and US Department of the Treasury dating back to founding partner Dana Latham’s tenure as Commissioner of the IRS under President Eisenhower.

Today, more than 100 tax lawyers in the United States, Europe and Asia work with tax authorities globally while collaborating across offices and disciplines to ensure consistent results for clients regardless of their location.

Clients turn to Latham’s tax lawyers to create innovative structures and solve complex tax issues arising from transactions, controversies and general business operations.

Latham & Watkins www.lw.com

2014

TAX 1 0 0 Tax is a thorny subject. Legislation is always changing, increasing the pressure to sort out tax affairs. Paperwork is getting heavier – and the penalties for mistakes are getting harsher.

Larking Gowen’s specialist personal taxation team can help you reduce the amount of tax you pay overall and plan ahead for leaving your wealth to the next generation. Several of our people are chartered tax advisers, so you can rely on them to provide up-to-date advice on the latest changes in legislation.

Larking Gowen www.larking-gowen.co.uk

2014 International Tax Awards | 47

Leonard Curtis provide directors of struggling businesses with positive strategic advice, enabling them to retain control of their business, as well as creditors and professionals involved with those dealing with debt and financial problems.

Leonard Curtis www.leonardcurtis.co.uk Hollins Mount Hollins Lane Bury BL9 8DG t: 0161 767 1250 f: 0161 767 1240

Every year, Americans are faced with the prospect of tax return preparation. Although many will try to go it alone, every year more turn to a tax consultant like Liberty Tax. Our goal is to provide the feeling of a personal tax consultant alongside the security, confidence, and protection that a large company can provide. Liberty Tax continues to firmly establish its growing presence and increasing market share in the personal income tax industry. There are over 4,500 Liberty Tax Service offices operating in the United States and Canada, where we operate as Liberty Tax Service Canada.

Liberty Tax Service started in Canada on September 1, 1997 when CEO John Hewitt acquired a Canadian tax franchisor, U&R Tax Depot. In 1998, the company became Liberty Tax Service and opened 5 offices in the United States. Liberty Tax Service is headquartered in Virginia Beach, Virginia and continues to expand, offering personal income tax service and more in an ever-growing list of locations nationwide.

Major corporates and financial institutions depend on the analytical ability and unrivalled deal-structuring experience of Linklaters’ global tax lawyers. The team integrates innovative tax structuring expertise with the highest quality advisory skills to give clients a comprehensive cross-border tax service.

Over 120 Linklaters tax experts worldwide advise on all aspects of cross-border advisory and transactional tax matters. Particular fields of expertise include M&A and joint ventures, capital raising, tax based and structured finance, as well as real estate and investment funds.

Linklaters www.linklaters.com

Liberty Tax Services www.libertytax.com Office@libtax.com

PKF Littlejohn is an independent firm of chartered accountants and business advisors.

From our base at Canary Wharf in London’s Docklands, we serve a wide range of business and private clients. Through our independent membership of PKF International, the global network of accounting firms, we are represented across the world. PKF Littlejohn delivers accountancy services and advice to a broad range of business, corporate and private clients.

PKF Littlejohn http://pkf-littlejohn.com/ PKF Littlejohn 1 Westferry Circus Canary Wharf London E14 4HD T +44 (0)20 7516 2200 F +44 (0)20 7516 2400 DX 42660 Isle of Dogs

As well as being the oldest accountancy firm retaining its original name, Lovewell Blake is also one of the most innovative in serving clients.

We began developing specialist teams 20 years ago to cover the needs of particular professions and business sectors – today we offer over 12 specialisms.

We serve more than 10,000 business and personal clients throughout East Anglia and beyond.

We also believe in supporting the community in which we work through for example the LB 150 Challenge, commemorating our 150th anniversary by raising £150,000 over five years for local good causes.

Well aware of the global market in which the UK now operates, we are members of HLB International, one of the leading international accountancy networks.

Lovewell Blake www.lovewell-blake.co.uk

Macfarlanes offer discerning clients an alternative to the world’s legal giants.

We are recognised for the quality of our work, not just in dealing with the full range of corporate and commercial matters, but in advising our clients on their private affairs. They trust our judgment and we are in a unique position to advise on their most complex matters, whilst at the same time remaining smaller than our competitors. That means that we can maintain the very highest levels of service and partner involvement that our clients expect.

Macfarlanes www.macfarlanes.com 20 Cursitor Street London EC4A 1LT T +44 (0)20 7831 9222 F +44 (0)20 7831 9607 DX 138 Chancery Lane

The breadth of Mayer Brown’s Tax practice is matched by few other law firms. Our Tax practice covers every aspect of corporate, partnership and individual taxation in the United States and in Europe, including taxation of cross-border transactions and state and local issues. Our subpractices include transactions, consulting and planning, audits, administrative appeals and litigation, transfer pricing and government relations.

We also have a highly regarded appellate tax practice, representing taxpayers before the US Courts of Appeals and the US Supreme Court.

Mayer Brown’s tax litigators have tried cases resulting in precedent-setting actions. We are consistently ranked in the top tier by both Legal 500 US and Chambers USA and our lawyers are routinely recognized as leaders in their field.

With offices throughout the Americas, Asia and Europe, Mayer Brown offers the depth, knowledge and experience to manage every tax challenge.

Mayer Brown www.mayerbrown.com

www.acquisition-intl.com

2014

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48 | 2014 International Tax Awards

Mazars is an international firm. With worldwide connections and a strong European footing, we understand the tax implications of working in a global economy.

Wherever our clients are, we are there to support them. Mazars provides international tax advice to a wide range of clients around the globe - from owner-managed businesses to listed European companies, from emerging markets in India and China to North and South America.

Our international tax team provide specialist advice, ranging from cross-border mergers and acquisitions to transfer pricing and international financing operations to setting up new operations overseas. We are also experts in structuring cross-border real estate transactions and European case law.

Mazars www.mazars.co.uk

In 1934 E.H. McDermott opened a law practice that focused exclusively on taxes. As chief counsel to the Joint Committee on Taxation of the United States Congress, McDermott observed firsthand how the rapidly expanding federal tax laws were affecting businesses and individuals.

He recognized the need for a law firm to assist people and their businesses to understand and comply with their changing tax obligations.

McGladrey is committed to helping companies like yours improve at every turn. Whatever the challenge, we strive to understand your business and deliver objective advice and high quality, customized services that help you make more confident business decisions.

We believe that tax planning is one of the most effective ways to add value to your business and contribute to its success. As tax legislation becomes even more complicated, innovative strategic planning can provide a real commercial advantage.

McGladrey http://mcgladrey.com/

All our offices have a dedicated team of corporate tax specialists who will provide proactive planning advice. Our capability covers all stages of a company’s lifecycle, from incorporation right through to sale.

Today, with more than 250 lawyers, McDermott Will & Emery has one of the largest law firm tax practices in the world, advising on all tax-related areas, including corporate, employee benefits, estate and gift tax (private client), state and local taxation, and international matters. Our tax practice has evolved in response to the increasing tax and regulatory burdens imposed by governments.

Our depth and sophisticated resources enable us to serve every tax need of our clients. We provide comprehensive tax services to our clients, which means more time spent solving their tax problems and less time managing their outside tax professionals.

As always, it is important to appreciate any special factors that are applicable to your own circumstances, so our specialist team work with you to ensure tax is not considered in isolation to any commercial or non commercial issue.

Menzies www.menzies.co.uk

McDermott Will & Emery LLP www.mwe.com

At Mercer & Hole we take the time to understand your personal aspirations for income, capital, lifestyle, retirement, family and succession to ensure that your affairs are planned to minimise the effects of taxation.

The simple truth is that tax affects all individuals whether they are in employment, a business director or entrepreneur, are retired, or wish to protect their wealth for future generations. Our service is tailored to the individual and provided by specialists in a multi-disciplinary team, including our financial planning experts and our experts in the use of trusts. However, clients are looked after by a lead partner who will oversee the work undertaken on their behalf.

Mercer & Hole www.mercerhole.co.uk

“At MHA Maclntyre Hudson, we understand that entrepreneurs are driven by vision – and thrive on change. We know the importance of seizing the advantage in a constantly evolving environment.

We appreciate the powerful forces that motivate both small & medium-sized businesses (SMEs) and larger enterprises chasing growth.

With roots in the owner managed business community, we have evolved advising the vital SME sector. Today we also provide a full range of services to larger enterprises with additional needs be they audit, governance, tax mitigation or corporate finance.

Our approach is always personal and in a changing world, our support is a constant – and enables our clients to achieve their goals.

From the challenges of growing a business, to the complexities of incorporation and flotation, through compliance, taxation, acquisition or sale, MHA MacIntyre Hudson will help you to take the initiative. Our priority is to protect your interests, individually as well as in business; to make sure you get the best out of the world you create.

With sensitivity, understanding and inspiration, MHA MacIntyre Hudson will help you achieve your goals be they local, national or global.”

Rakesh Shaunak Group Chairman MHA MacIntyre Hudson www.macintyrehudson.co.uk

www.acquisition-intl.com

Moore Stephens was founded in London in 1907.

Today, the UK network has over 1,500 partners and staff.

Moss Adams offers a variety of tax solutions designed to help you strengthen your cash flow while reducing risk.

Our philosophy has been to develop to cater for our clients’ needs whenever required, but not to grow for the sake of size alone. Our growth has been organic and we have never been involved in a major merger. We are small enough to provide a personal service but large enough to have available specialist expertise in all areas.

At Moss Adams, you will receive the personal attention of a primary tax relationship manager with years of experience.

Our internal structure, with a high ratio of partners to staff, enables clients to benefit from quick partner response, with fully briefed back-up partners and senior managers always available in the absence of the main partner contact.

The Moore Stephens International network is now one of the leading international accounting and consulting networks outside the Big 4, comprising 630 offices of member and correspondent firms in 98 countries worldwide, involving over 20,000 partners, principals and staff.

Moore Stephens www.moorestephens.co.uk

You will also have access to a team of tax specialists to assist you in a variety of service areas, including: Cost segregation Estate tax planning Individual income tax International tax Inventory tax planning Research tax credits SEC tax services State and local tax services Moss Adams www.mossadams.com

2014

TAX 1 0 0 Our London tax team works across all areas of commercial taxation and advises on transactions spanning a wide range of industries.

As part of the global tax group, we operate across Europe, the United States, Canada, Latin America, Asia, Australia and Africa; the geographical spread of our team enables us to provide a uniquely global tax service to our clients, and to advise on tax issues which arise in the different jurisdictions in which our clients do business.

We provide a full service for all corporate, finance and property transactions. We ally this with our strong sector focus, which differentiates us from other tax groups. Our tax lawyers are not just rated for their tax skills, but for their industry knowledge. Clients include major corporates, banks, and other financial institutions. Our client base also includes a wide range of domestic and international property clients together with key players in the retail and investment industry sectors.

2014 International Tax Awards | 49

Olswang’s Tax Group advises across the full range of direct tax, VAT and duty issues. We pride ourselves on being able to create pragmatic, real-world solutions to commercial challenges, and communicate this advice in a non-technical, clear and concise manner. Most members of the Group have a non-tax background and many have come from the bar or via the accountancy profession, which results in genuine commercial acumen underlying our necessary technical skills. Our work covers the breadth of the Firm’s practice areas including Corporate, Real Estate, Media, Technology, IP and Employment.

Olswang were winners of the category “Best Tax Team in a Law Firm” at the LexisNexis Taxation Awards 2012.

Olswang www.olswang.com

Our experienced tax lawyers act as business consultants, advising and representing companies across a broad spectrum of transactional, business planning, and litigation tax issues. Our practice is global in scope, linking established and emerging economies and markets and encompassing virtually all major industries and types of businesses. Our network of tax lawyers around the world frequently works together to address the multinational tax issues that arise in the complex transactions in which our clients participate. In particular, we are internationally recognized for offering clients one of the preeminent tax practices in the areas of telecommunications, real estate and real estate funds, capital markets, private equity, business restructurings, investment management, project finance and energy, executive compensation, and tax-exempt investments.

Quantera Global is the world’s leading independent transfer pricing advisory firm, providing specialist and integrated transfer pricing services to multinationals of all sizes across the globe. We provide specialist transfer pricing consulting services in Asia, Europe and the Americas, in order to support multinationals to satisfy all aspects of their transfer pricing design, compliance and risk management requirements.

Paul Hastings LLP www.paulhastings.com

Norton Rose Fulbright www.nortonrosefulbright.com

Quantera Global’s value proposition is: •

We develop long-term professional and trust-based relationships with our clients;

•

We provide ‘Big 4’ expertise and experience in the full range of transfer pricing services on a truly co-ordinated and global basis, but at value-for-money rates; and

•

We operate as one project team across borders, and have the flexibility in our business model and the critical mass to be able to service multinationals of all sizes and in all jurisdictions.

Company: Quantera Global Name: Douglas Fone, Managing Director - Asia Email: d.fone@quanteraglobal.com Web: www.quanteraglobal.com Telephone: +65 6818 9175

The primary aim of every business is to make profits for its owners. This usually means trading profits that can be paid to the shareholders or partners. However, in some circumstances, the intention is to build up the business so that it can be sold for a capital gain.

Sidley’s tax lawyers in the United States, London and Frankfurt provide tax advice on a wide variety of complex transactions and financing techniques, as well as thoughtful and experienced representation in obtaining rulings and other guidance from tax authorities and in resolving tax controversies. Sidley’s tax practice includes more than 50 tax lawyers, including more than 25 partners, in the United States, London and Frankfurt.

We pride ourselves on providing well-thought out advice in a manner that is timely, efficient and reflects our clients’ business objectives.

Our award winning tax team provides pragmatic, intelligent tax advice from across our international offices.

Sidley Austin LLP www.sidley.com

If you are entering into a business venture with other companies or individuals, we can help you structure the joint venture participation for maximum tax efficiency.

Simmons & Simmons has an alliance with leading US firm Seward & Kissel LLP for hedge fund and asset management work. The alliance combines the strength of our preeminent hedge fund and asset management practices in London, New York and Hong Kong and enables our tax team to offer top tier tax advice for funds and asset managers around the world.

Shipleys www.shipleys.com

Simmons & Simmons www.simmons-simmons.com

Our tax specialists can help you to identify the best structure for your business, to minimise the tax both on trading profits and on the sale of the whole of, or part of, the business. The business structures include sole traders, partnerships, limited liability partnerships and limited companies (including plcs). Our advice also covers different classes of shares and profit sharing arrangements.

We advise on M&A tax planning, international group structuring, capital markets and banking taxes, employment taxes, real estate taxes, VAT and other indirect taxes, tax investigations and disputes, all as a matter of course. In addition, we have experts in the areas of share incentives and employee benefits and onshore and offshore collective investment schemes.

SJD Accountancy are the UK’s largest specialist provider of fixed fee, Limited company accountancy services to contractors, freelancer’s and small to medium sized businesses; we’ve been acting for contractors across the UK since 1992 and have more than 13,000 clients.

We are deemed PCG Accredited Accountants and fully MSC compliant and are the only National specialist firm of accountants with offices across the UK. SJD also have more qualified staff than any other firm in our market with qualifications from the following major tax and accountancy bodies - ATII, ATT, AAT, ACCA, CA, ACA, FCCA, ACMA. SJD Accountancy www.sjdaccountancy.com

www.acquisition-intl.com

2014

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50 | 2014 International Tax Awards

The Tax Group at Skadden, Arps, Slate, Meagher & Flom LLP (“Skadden”) handles all aspects of tax law in transactions worldwide. Skadden tax lawyers bring years of experience gained in both private practice and in government to each engagement with the goal of creative and value-added tax solutions. Our Tax Group coordinates its efforts with Skadden lawyers in other disciplines to provide a team approach to each client matter.

Skadden’s tax attorneys are experienced in virtually every type of matter that presents significant tax issues. Our tax professionals also have played leading roles in developing creative controversy resolutions, such as global settlements, fasttrack appeals settlements, prefiling agreements and similar expedited resolution strategies. If litigation is required, the firm has well-known senior tax litigators experienced in substantial tax controversies.

Skadden, Arps, Slate, Meagher & Flom LLP www.skadden.com

TaxAssist Accountants is a national network of accountants who are experts in helping small business owners and self employed individuals with all of their tax and accountancy needs. We service over 46,000 clients and have a wealth of experience in the small business market.

If you are looking to appoint or change accountants then we would love to discuss this with you.

We can set up a FREE no obligation meeting with you to discuss your requirements and provide a fixed fee quote. We enjoy meeting business owners and self employed people who are looking to get the most out of their accountant and we are well placed to advise you of the best tax position you could be in.

TaxAssist Accountants www.taxassist.co.uk

Our highly experienced Tax group comprises eight partners and around 30 other specialist lawyers who deal with the tax aspects of all corporate, commercial and financial transactions.

Alongside a wide range of tax-related services, we advise on the: structuring of the biggest and most complicated mergers and acquisitions and corporate finance transactions development of innovative and tax efficient structures for the full range of financing transactions (including tax efficient financing) working with lawyers from our Financing group documentation to implement transactions, to ensure that it meets tax objectives tax aspects of private equity transactions and investment funds from initial investment to exit tax investigations and disputes from initial queries to litigation or settlement.

We excel in providing practical advice. We regularly negotiate with HM Revenue & Customs, with whom we have an excellent working relationship, and members of our team sit on a number of leading professional and industry committees.

Smith & Williamson are leading, award winning tax advisers and one of the UK’s leading accountancy firms.

Sullivan & Cromwell’s Tax Group has a global reputation for innovative tax planning and the successful resolution of important tax controversies. Well known for its expertise in all aspects of tax practice, the group advises some of the most sophisticated corporations and individuals on their most important and most sensitive U.S., French and UK tax concerns.

Our team includes senior tax professionals covering all areas of tax, giving our clients access to a wide range of specialist advice delivered by experts with extensive experience.

On transactional matters, the group works closely with the Firm’s General Practice and Estates and Personal Groups to deliver seamless advice that is responsive to the overall business and personal objectives of our clients. We pride ourselves on advancing solutions to tax problems that are practical—that meet the real constraints under which our clients operate.

Smith & Williamson https://www.smith.williamson.co.uk/

Sullivan & Cromwell www.sullcrom.com

Tax is an essential focal point for any business.

It has the potential to impact on all aspects of day-to-day operations, from meeting compliance obligations to undertaking bespoke planning for a complex capital reorganisation.

Old Mill is an award winning business success story. Formed by a buyout in 2006 the practice has more than doubled in size since then through organic growth. We now have five offices across the West Country in Yeovil, Wells, Exeter, Dorchester and Melksham and look after over 5,000 private and business clients. We have 250 highly trained and qualified staff offering service at the highest level.

Slaughter and May https://www.slaughterandmay.com/

Shearman & Sterling has long been a recognized leader in the area of taxation, with tax lawyers in France, Germany, the United Kingdom and the United States. We advise on complex matters, represent clients in tax controversies and play an integral role in our global practice. Our key areas of practice include: Mergers and acquisitions Spin-offs, restructurings and reorganizations Structured finance and securitizations Hedge fund and private equity fund transactions, including management or shareholder take-private transactions Equity and debt issuances of all kinds including equity-linked, hybrid and other debt securities Financial products and derivatives Bankruptcy workouts and insolvency restructurings Tax controversy and litigation Partnerships and other joint venture arrangements including hedge fund and private equity fund formation Debt-equity swaps, recapitalizations and distressed loan transactions Real estate funds, REITs and other real estate transactions Shearman & Sterling www.shearman.com

www.acquisition-intl.com

Our tax advice is designed to meet our clients’ agreed commercial objectives considering all relevant taxes, not only corporation tax.

The Tax group exists to provide practical, technically-excellent advice that’s tailored to the commercial needs and individual objectives of our clients - delivering valuable savings wherever possible.

Our team offers a wealth of expertise in strategic planning across a broad spectrum of business sectors. There is a particular focus within the team on ‘bridging the gap’ between the ever-increasing complexities of UK tax law and the commercial needs of our clients.

Taylor Wessing https://www.taylorwessing.com/home.html

For you and your family and your business Old Mill offers a personal but comprehensive range of professional service and advice where you as a client are at the centre of our attention.

Whatever your financial or business needs please come to Old Mill to explore how we can help you. Our first meeting is at our cost and without obligation and we pride ourselves in providing constructive solutions.

The Old Mill www.oldmillgroup.co.uk

2014

TAX 1 0 0 Our attorneys provide creative tax advice in corporate and general business matters, including business formation, reorganization and dissolution, and partnership and limited liability company structuring. Internationally, we regularly represent clients who are expanding into new territories, and have accordingly developed a sophisticated cross-border M&A practice that includes advice concerning transnational joint ventures and a wide variety of construction projects. As a result of our long history representing participants in the energy industry, we have a national reputation in the taxation of natural resources, partnerships, international joint ventures, and other transactions common in the energy industry.

2014 International Tax Awards | 51

Ranked as one of the leading City tax practices, we provide our clients with articulate, innovative and commercial tax advice.

We advise on the full range of tax matters arising within the firm´s diverse practice areas as well as advising our client´s on their stand alone tax issues. Rated by our clients and recognised by Chambers UK as an “…extremely effective stable of highly talented individuals who work well as a team with their clients,” we provide expert tax advice with commercial nous.

Travers Smith www.traverssmith.com

Thompson & Knight LLP www.tklaw.com

Türkmen Bağımsız Denetim Ve Yeminli Mali Müşavirlik Anonim Şirketi was established in 2004, having its headquarters in İstanbul. In order to expand its activities a branch in Ankara was opened, which was inaugurated on 23rd September 2013.

The company provides certified public accountant and consultancy services, audit services; preparing audit and financial reports. It is responsible for checking the suitability of the public company accounting oversight board (PCAOB).

PCAOB accreditation along with its establishment in Turkey with foreign capital firms, banks, financial institutions and its credit relationships with local companies, enables it to provide reporting, financial analysis, valuation (due-diligence) and audit services.

Our highly experienced team of tax specialists can advise you on all areas of corporate, indirect and international tax.

The world of tax can be a challenging and ever-evolving minefield of information. Ensuring the right strategies are put in place in order to relieve your tax burden and achieve your financial goals is what we do best.

We will work with you and tailor our service offering to suit your needs because ultimately we are focused on you and helping you prosper.

UHY Hacker Young www.uhy-uk.com

Our company has been a full member of the international practice group (IPG) since 2005, which is an international cooperation organization located in central London. They provide financial and legal consulting services to their taxpayers by partners from Europe to America, Africa to Asia, and are the world leader in 25 countries.

Company: Türkmen Bağımsız Denetim Ve Yeminli Mali Müşavirlik Anonim Şirketi Address: Ömer Avni Mahallesi Muhtar Leyla Ildır Sokak Geyran Apartmanı, No:19 D: 4-5 Beyoğlu – ISTANBUL Telephone: +90 212 252 22 44 Fax: +90 212 252 22 57 Web Address: www.turkmenymm.com E-mail: iletisim@turkmenymm.com

U Turn Tax Refund LLC is a specialist tax firm that assists corporates to recover VAT/tax on their foreign business expenses.

Vieira, Rezende, Barbosa e Guerreiro was established in 1995 and has offices in Rio de Janeiro and São Paulo.

Furthermore we specialise in tax consultancy, such as advising on withholding taxation, tax planning, tax restructuring and transfer pricing.

We are very experienced in tax, customs and pension areas, providing our clients daily support, consulting services and representation in administrative and judicial tax disputes. We are also very strong in customs regimes and negotiation of tax incentives, working always closely with our clients to optimize the tax efficiency of their operations, new projects and/or restructuring.

Our team of professional tax managers have assisted multiple corporates to effectively manage their organizations taxation, resulting in significant savings.

UTTR also launched www.getmytaxback.com in the Middle East in 2014 for individual income tax claims.

Company: U Turn Tax Refund LLC Email: mena@uturntaxrefund.com Web: www.uturntaxrefund.com Address: Global Corporate Headquarters, PO Box 506797, Offices 703-705, Liberty House, Dubai International Financial, Centre (DIFC), Dubai, United Arab Emirates Telephone: +971 4449 7400 Fax: +971 4431 6907

Company: Vieira, Rezende, Barbosa e Guerreiro Email: landre@vrbg.com.br Web Address: http://www.vrbg.com.br Address: Av. Presidente Wilson, 231, 18th floor, Rio De Janeiro Telephone: +55 (21) 2217-2888

V&E’s Federal Tax Controversy and Litigation practice group has significant experience in the resolution of contested tax matters at all stages: examination, administrative appeals, trial, and appellate review. Lawyers from other departments within V&E with experience in the litigation of tax cases are also available to assist in the preparation, trial, and appeal of larger tax cases. While V&E lawyers have formidable tax litigation experience, our goal in representing clients in contested tax matters is to resolve the matter as early in the process as possible in a manner that achieves the economic objectives of our client and does not needlessly impair their ongoing relationship with the IRS. When we have been engaged early in the process, we have had significant success in resolving matters without trial. We are also very experienced in the mediation of tax controversies.

The scale and complexity of the transactions we undertake is remarkable for a firm of our size.

We are able to achieve clients’ business objectives because we are a leader in cross-border techniques.

Vinson & Elkins L.L.P. www.velaw.com

Watson Farley & Williams www.wfw.com

The key to many of our successful tax transactions is early involvement. This helps us tailor our advice to individual client needs and potentially identify opportunities for them.

We act for banks and financial institutions, arrangers and advisers, public and private companies, corporations and individuals. We operate in our chosen sectors: maritime, energy, natural resources, transport, real estate and technology.

Our expertise includes leasing, private equity, mergers and acquisitions, and disputes.

www.acquisition-intl.com

2014

TAX 1 0 0 The complex universe of tax law can make or break a crucial corporate transaction. Leading companies today require legal partners who not only understand the nature of their transactions, but who also bring a detailed and sophisticated understanding of their businesses along with sound judgment, allowing them to provide real, value-driven advice. A key ingredient to any deal today, domestic or international, is the ability to generate innovative, tax-efficient solutions, whatever the nature of the transaction.

Weil, Gotshal & Manges LLP www.weil.com

2014 International Tax Awards | 53

Maybe you’re interested in performance and need tax advisers who embrace challenges and present you with choices; perhaps you are in business for the long haul and need partners to manage your tax obligation efficiently; you may be looking for solutions that secure your wealth for the next generation.

At Wilkins Kennedy what sets us apart is our uniquely personal approach to meeting your tax needs. That means understanding you - what motivates you, what you want to achieve, how you like to work and what you need from us.

Wilkins Kennedy www.wilkinskennedy.com

With an international geographic reach, Winston & Strawn’s integrated tax practice addresses virtually all areas of tax law. Our group of 40 tax attorneys has extensive experience representing some of the nation’s largest public companies on tax planning and controversy matters. We have successfully assisted clients such as Cisco, Nuveen Investments, Yum! Brands, Waste Management, Republic Services, Lear Corporation, and various financial service companies, such as JPMorgan Chase and Wells Fargo. We closely align our tax services to meet specific business needs by partnering with the direct purchasers of tax services, from the vice president of tax on up to the CFO. Winston & Strawn LLP www.winston.com

Our services sit at the heart of our business and in conjunction with the experts who deliver them define us as a business uniquely focused on providing the highest quality corporate advisory and restructuring advice.

Our two distinct but complementary service lines are staffed by experts in their fields and led by a close knit team of Partners who collectively have many years of experience spanning the full spectrum of advisory and restructuring skills, situations and markets. Whilst each of our services provides high quality advice on a standalone basis we also combine our expertise when and where appropriate to ensure the best possible solutions to our clients’ problems be that in the local mid-market or on complex cross border situations.

Zolfo Cooper www.europe.zolfocooper.com

www.acquisition-intl.com

We believe sound tax advice is more important than ever.

It requires not only professional expertise but above all insight into our clients’ wishes and goals. Our personalized commitment adds real value to our tax advice, which is reflected in the C&B More motto: ´Connect to add value´.

We are specialized in advising the Shipping Industry with (re)financing and structuring challenges. We provide tax planning services to optimize financing structures or to provide new opportunities.

Rotterdam Van Nelleweg 1 3044 BC Rotterdam +31 10 7503195

Groningen Peizerweg 87B 9727 AH Groningen +31 50 7115290

Postal address: P.O. Box 13023 3004 HA Rotterdam

Connie.roozen@cb-more.com +31 6 51226404 Hendrik.boonstra@cb-more.com +31 6 47090150

www.cb-more.com

2014 International Tax Awards | Winners List | 55

and the winners are...

Afghanistan NRC Nazari Raheen Construction Albania Bank of Albania

Employee issues Team of the Year - Afghanistan & Employee issues Team of the Year - Afghanistan Tax Team of the Year - Albania & Tax Team of the Year - Albania

Andorra IBERAUDIT Kreston

Tax Consultancy Team of the Year - Andorra

Argentina EnterPricing Estudio O’Farrell Goldemberg, Saladino, Hermida, Rolando & Asociados M & M Bomchil

Transfer Pricing Firm of the Year - Argentina Tax Advisor of the Year - Argentina International Tax Planning Team of the Year - Argentina Tax Law Team of the year - Argentina

Australia Aickin Chambers Balazs Lazanas & Welch LLP Clayton Utz Corrs Chambers Westgarth Corrs Chambers Westgarth Corrs Chambers Westgarth DLA Piper EY EY Greenwoods & Freehills Ground Floor Wentworth Chambers McCullough Robertson Lawyers PwC PWC The Tax Institute

Sole Tax Practitioner of the Year - Australia International Tax Team of the Year - Australia National Tax Law Team of the Year - Australia Capital Markets Tax Team of the Year - Australia Real Estate Tax Team of the Year - Australia M&A Tax Team of the Year - Australia Cross-border Tax Team of the Year - Australia Big Four Tax Team of the Year - Australia Tax Policy Team of the Year -Australia Corporate Tax Team of the Year - Australia Tax Disputes Firm of the Year - Australia Sustained Excellence in Tax Law - Australia Transactions Services Team of the Year - Australia Tax Litigation Team of the Year Sustained Excellence in Tax Consultancy - Australia

Austria SchneideR’S Rechtsanwalts-KG, member of Corporate Tax Alliance Graf&PitkowitzRechtsanwaelte Höhne, In der Maur & Partner Rechtsanwälte GmbH KPMG LeitnerLeitner

Boutique Tax Firm of the Year - Austria Sustained Excellence in Tax Law - Austria M&A Tax Law Team of the Year - Austria Sustained Excellence in Corporate Tax - Austria Tax Advisory of the Year - Austria

Belgium De Broeck Van Laere EY EY Linklaters

Sustained Excellence in Direct Tax - Belgium Transfer Pricing Team of the Year - Belgium Financial Services Tax Team of the Year - Belgium Corporate Tax Law Firm of the Year - Belgium

Botswana Luke & Associates

Tax Law Team of the Year - Botswana

Brazil Bichara, Barata & Costa Advogados Bichara, Barata & Costa Advogados EY EY EY Lacaz Martins Pereira Neto Gurevich & Schoueri Advogados Loeser e Portela Advogados Machado Associados Advogados e Consultores PWC Rothmann Sperling Padovan Advogados TozziniFreire Advogados Viseu Advogados Bulgaria EY Kreston BulMar Kreston BulMar PwC Bulgaria Burundi NITEREKA Déo Rubeya & Co Advocates Cambodia VDB Loi Cambodia

Indirect Tax Team of the Year - Brazil Sustained Excellence in Tax Litigation - Brazil Big Four International Tax Team of the Year - Brazil Sustained Excellence in Human Capital Tax - Brazil Sustained Excellence in Transaction Tax - Brazil Transfer Pricing Team of the Year - Brazil Corporate Tax Law Firm of the Year - Brazil M&A Tax Law Team of the Year - Brazil Big Four Transfer Pricing Firm of the Year - Brazil Boutique Tax Law Team of the Year - Brazil Corporate Restructuring Tax Law Team of the Year - Brazil Tax Litigation Team of the Year - Brazil Human Capital Tax Team of the Year - Bulgaria & Human Capital Tax Team of the Year - Bulgaria Tax Consultancy Team of the Year - Bulgaria & Tax Consultancy Team of the Year - Bulgaria Tax Consultancy of the year – Bulgaria & Tax Consultancy of the year – Bulgaria Big Four Tax Firm of the Year - Bulgaria & Big Four Tax Firm of the Year - Bulgaria M&A Tax Newcomer of the Year - Burundi Tax Firm of the Year - Burundi Tax Consultancy Team of the Year - Cambodia

Canada Altus Alliance Borden Ladner Gervais DNTW Chartered Accountants LLP EMG Transfer Pricing Experts EY EY Fasken Martineau Gilmour Knotts Chartered Accountants Gilmour Knotts Chartered Accountants KPMG Law LLP MDW Consulting Inc. MPS Transfer Pricing Consulting Osler Hoskin & Harcourt LLP PwC Stikeman Elliott LLP Thorsteinssons LLP The Channell Islands EY Chile AlbagliZaliasnikAttorneys EY Pedro Santander PwC China CHINA INTEGRATED EY EY

Dispute Resolution Team of the Year - Canada Tax and Wealth Management Team of the Year - Canada Sustained Excellence in Tax Consultancy - Canada Transfer Pricing Consulting Firm of the Year - Canada Big Four Transfer Pricing Firm of the Year - Canada International Tax Services Team of the Year - Canada M&A Tax Law firm of the Year - Canada Corporate Tax Adviser of the Year - Canada Corporate Tax Firm of the Year - Canada Corporate Tax Team of the Year - Canada Sustained Excellence in Transfer Pricing - Canada Boutique Transfer Pricing Firm of the Year - Canada Tax law Team of the Year - Canada Big Four Tax Firm of the Year - Canada Investment Tax Team of the Year - Canada Cross-border Tax firm of the Year -Canada Transaction Services Tax Team of the Year - The Channel Islands Sustained Excellence in Tax Law - Chile Big Four Corporate Tax Team of the Year - Chile Tax Disputes Firm of the Year - Chile Big Four Tax Firm of the Year - Chile

Hendersen Taxand Xiang Hao Certified Public Accountants Co., Ltd

Sustained Excellence in Tax Consultancy - China Business Tax Team of the Year - China Big Four International Services Tax Firm of the Year - China Employment Tax Team of the Year - China Sole Tax Practitioner of the Year - China

Colombia Brigard & Urrutia Cárdenas & Cárdenas Deloitte Asesores y Consultores Ltda Quinones Cruz Abogados

Corporate Tax Firm of the Year - Colombia International Tax Law Firm of the Year - Colombia Big Four Tax Firm of the Year - Columbia Sustained Excellence in Corporate Tax - Colombia

Costa Rica Ernst & Young Central America

Sustained Excellence in International Tax - Costa Rica

Croatia Euroconsulting KPMG Croatia d.o.o.

Tax Consulting Firm of the Year - Croatia Big Four Tax Firm of the Year - Croatia

Cyprus Andreas Neocleous & Co Aspen Consultants Chrysses Demetriades & Co LLC Ernst&Young CyprusLtd

Global Energy Tax Team of the Year - Cyprus International Tax Law Team of the Year - Cyprus Corporate Tax Team of the Year - Cyprus Sustained Excellence in Tax Consultancy - Cyprus

The Czech Republic Chamber of Tax Advisors of the Czech Republic Stanek Tomícek & Partners s.r.o

Tax Adviser of the Year - Czech Republic Tax Team of the Year - Czech Republic

Denmark Deloitte Hannes Snellman Kromann Reumert Kromann Reumert LEAD LEGAL ADVICE DENMARK

Big Four Tax Firm of the Year - Denmark M&A Tax Team of the Year -Denmark Tax Litigation Team of the Year - Denmark Business Formation Tax Team of the Year - Denmark International Tax Law Firm of the Year - Denmark

The Dominican Republic Leandro Corral- Estrella & Tupete

Tax Law Team of the Year - Dominican Republic

Ecuador FIDESBURó PWC

Corporate Tax Firm of the Year - Ecuador Big Four Tax Firm of the Year - Estonia

Estonia Sorainen

Tax & Customs Team of the Year - Estonia

Ethiopia Tameru Wondm Agegnehu Law Office

Sustained Excellence in Tax Consultancy- Ethiopia

Finland Attorneys at law Borenius Ltd. EY EY EY KPMG

Midsized Tax Law Firm of the Year - Finland Big Four Global Compliance Team of the Year - Finland Big Four Human Capital Tax Firm of the Year - Finland Big Four Tax Policy Team of the Year - Finland Big Four VAT Team of the Year - Finland

www.acquisition-intl.com

56 | 2014 International Tax Awards | Winners List

KPMG Oy Ab PricewaterhouseCoopers Oy PricewaterhouseCoopers Oy Waselius & Wist France Arsene Taxand EY Société d’Avocats Fidal Frenkel & Associés Gide Loyrette Nouel Gide Loyrette Nouel Laurence Delorme - Independent TP Consultant and Tax Lawyer Marccus Partners Germany Dentons Latham & Watkins LLP Liesegang Aymans Decker Mittelstaedt Linklaters Linklaters LLP Luther NERA Economic Consulting Norton Rose Fulbright Norton Rose Fulbright Oppenhoff & Partner PricewaterhouseCoopers AG PWC Taylor Wessing

Big Four Environmental & Energy Tax Team of the Year - Finland Big Four Corporate Tax Team of the Year - Finland Big Four Indirect Tax Team of the Year - Finland M&A Tax Team of the Year - Finland Indirect Tax Team of the Year - France Real Estate Tax Team of the Year - France Transfer Pricing Firm of the Year - France Tax Litigation Law Firm of the Year - France International Tax Team of the Year - France Corporate Tax Team of the Year - France Sole Transfer Pricing Practitioner of the Year - France M&A Tax Team of the Year - France Sustained Excellence in Tax Law - Germany International Tax Structuring Team of the Year - Germany Strategic Tax Planning Team of the Year - Germany Cross Border Tax Firm of the Year - Germany Tax Team in an International Firm - Germany International Tax Law Team of the Year - Germany Transfer Pricing Team of the Year - Germany M&A Tax Law Team of the Year - Germany Real Estate Tax Law Team of the Year -Germany Corporate Tax Team of the Year - Germany Big Four Tax Team of the Year - Germany Big Four Tax Firm of the Year - Germany Transaction Tax Firm of the Year - Germany

Ghana EY

Tax Firm of the Year - Ghana

Gibraltar Hassans

Sustained Excellence in Corporate Tax - Gibraltar

Greece Avramopoulos & Partners Law Firm

Tax Law Team of the year - Greece

Guatemala Arias & Muñoz

Sustained Excellence in Tax Law - Guatemala

Haiti Cabinet Lissade

Tax Law Team of the year - Haiti

Hong Kong EY Herbert Smith Freehills PwC

Big Four Business Tax Team of the Year - Hong Kong M&A Tax Law Team of the Year - Hong Kong Big Four Tax Firm of the Year - Hong Kong

Hungary PMX Consulting Group

Sustained Excellence in Tax Consultancy - Hungary

India ALMT Legal Amicus Ata Khan & Co AZB & Partners BMR Advisors Economic Laws Practice EY EY G Kibria & Co Khaitan and Co PWC PWC Surana & Surana International Consultants TaxAdviceindia.com Ernst & Young LLP

Corporate Tax Law Firm of the Year - India Transfer Pricing Firm of the Year - India Sole Tax Practitioner of the Year - India M&A Tax Law Firm of the Year -India Indirect Tax Team of the Year - India Sustained Excellence in Direct & Indirect Tax Law - India Big Four International Tax Team of the Year - India International Tax Team of the Year - India Independent Tax Firm of the Year -India Tax Law Firm of the Year - India Big Four Tax Firm of the Year - India Big Four Indirect Tax Team of the Year - India Sustained Excellence in M&A Tax Law - India Cross-Border Tax Firm of the Year - India Sustained Excellence in M&A Tax - India

Indonesia KAP Razikun Tarkosunaryo KAP Razikun Tarkosunaryo Indonesia Soewito Suhardiman Eddymurthy Kardono

Financial Services Firm of the Year - Indonesia Auditors of the Year - Indonesia Tax Law Firm of the Year - Indonesia

Ireland Ahern & Co Aileen Keogan Solicitor & Tax Consultant Aisling Meehan Agricultural Solicitors Bowe O’Brien Solicitors

Sustained Excellence in Accountancy - Ireland Capital Tax Planning Law Team of the Year - Ireland Agricultural Tax Law Team of the Year - Ireland Rising Star in Capital Tax Planning - Ireland

www.acquisition-intl.com

Bradley Tax Consulting Brett& Co. Collins O’Brien Crannagh & Co. International Trade Daly Partners EY EY Felton Mcknight FS Taxation Gallagher Shatter Gerrard L. MacGowan Solicitors Grant Thornton Holohan Solicitors Hughes & Associates J. Meade & Company John O. Lee & Co Leman Solicitors LHM Casey McGrath Martin & Gately MGM Opportune Trust limited O’Callaghan O’Mahony Cody Pym Tax Consulting Sweeney Mcgann The Leinster Partnership William Fry Israel Barnea & Co. Heskia Hacmun Law Firm

Cross-border Tax Planning Team of the Year - Ireland Capital Gains Team of the Year - Ireland Sustained Excellence in Tax Services - Ireland Customs & Trade Tax Team of the Year - Ireland Private Business Tax Planning Team of the Year - Ireland Sustained Excellence in Corporate Tax - Ireland Big Four Corporate Tax Firm of the Year - Ireland Inheritance Tax Team of the Year - Ireland Financial Services Tax Team of the Year - Ireland Property Sales Tax Team of the Year - Ireland Inheritance Tax Team of the Year - Ireland International Tax Team of the Year - Ireland Boutique Corporate Law Firm of the Year - Ireland Sole Tax Practitioner of the Year - Ireland Business Tax Team of the Year - Ireland Notary & Tax Service Provider of the Year - Ireland Tax Restructuring Team of the Year - Ireland Transaction Based Taxes Team of the Year - Ireland Rising Star in Tax Law - Ireland Taxation Solutions Team of the Year - Ireland Tax Planning Team of the Year - Ireland Rising Star in Tax Consultancy - Ireland Tax Consultancy Firm of the Year - Ireland Single Office Tax Law Advisers of the Year - Ireland Wealth Management Advisory Team of the Year - Ireland M&A Tax Team of the Year - Ireland

PWC PWC PWC S. Horowitz & Co Shekel & Co Ziv Sharon & Co. Law Office

Corporate Tax Law Firm of the Year - Israel Litigation and Dispute Resolution Team of the Year - Israel Big Four International Tax Team of the Year - Israel Big Four Transfer Pricing Tax Team of the Year - Israel Big Four Corporate Tax Team of the Year - Israel Full Service Law Firm of the Year - Israel Boutique Tax Law Team of the Year - Israel International Tax Team of the Year - Israel

Italy Chiomenti Studio Legale Dragone e Associati EY (Studio Legale Tributario) EY (Studio Legale Tributario) EY (Studio Legale Tributario) GE Bvalente Asscociates Giuseppe Andrea Giannantonio Hager & Partners Maisto e Associati Nunziante Magrone PirolaPennutoZei&Associati Studio Legale Tanico Studio Legale Tributario associated with EY Studio Uckmar Valente Associati GEB Partners

M&A Tax Team of the Year - Italy Indirect Tax Law Team of the Year - Italy Big Four Cross-border Tax Team of the Year - Italy International Tax Firm of the Year - Italy Big Four International Tax Team of the Year - Italy Corporate Tax Team of the Year - Italy Best Contribution to the Field of Tax - Italy Sustained Excellence in Transfer Pricing - Italy Sustained Excellence in Tax Consultancy -Italy Tax Litigation Team of the Year - Italy Sustained Excellence in Tax Law - Italy Single Office Practice of the Year - Italy Big Four Tax Firm of the Year - Italy Domestic Tax Law Team of the Year - Italy Transfer Pricing Firm of the Year - Italy

Japan Ernst & Young Tax Co Kojima Law Offi ces Mori Hamada & Matsumoto Nagashima Ohno & Tsunematsu TMI Associates TMI Associates

Big Four Tax Team of the Year - Japan Transfer Pricing Team of the Year - Japan Litigation & Dispute Resolution Team - Japan M&A Tax Team of the Year - Japan International Tax Adviser of the Year - Japan Tax Disputes Team of the Year - Japan

Korea EY Lee & Ko PricewaterhouseCoopers Korea

Transfer Pricing Team of the Year -Korea Tax Law Team of the year - Korea Big Four Tax Firm of the Year - Korea

Latvia Markvarte Lexchange Law Office

Tax Law Team of the year - Latvia

Luxembourg beTax Advisory & Compliance Services S.à r.l.

Deloitte SA

Tax Compliance Team of the Year - Luxembourg Tax Firm of the Year - Luxembourg

Malaysia Ecovis EY Shearn Delamore & Co. Taxand Malaysia Taxand Malaysia

Corporate Tax Team of the Year - Malaysia Sustained Excellence in Transfer Pricing - Malaysia Tax Law Firm of the Year - Malaysia Transfer Pricing Firm of the Year - Malaysia Sustained Excellence in Tax Services - Malaysia

Malta Fenech & Fenech Advocates Camilleri Preziosi Advocates

Cross-border Tax Law Team of the Year - Malta International Tax Advisory of the Year - Malta

2014 International Tax Awards | Winners List | 57

Mexico Basham Ringe y Correa S.C. Chevez Ruiz Zamarripa y Cia., S.C. Chevez Ruiz Zamarripa y Cia., S.C. Ernst&Young Mancera EY EY ISAS, S.C. KPMG KPMG Mexico / Carlos Vargas Kreston BSG S.C. Muñoz Manzoy Ocampo, S. C. MuñozManzoyOcampo,S.C. NATERA NDA Najera Danieli & Asocs.

PwC PWC PWC

Tax Law Firm of the Year - Mexico Tax Adviser of the Year - Mexico Cross-Border M&A Team of the Year - Mexico Sustained Excellence in Transfer Pricing - Mexico Big Four Corporate Tax Team of the Year - Mexico Big Four Tax Firm of the Year - Mexico Transfer Pricing Firm of the year – Mexico Big Four Transfer Pricing Team of the Year - Mexico Sustained Excellence in M&A Tax - Mexico Indirect Tax Team of the Year - Mexico Tax Litigation Team of the Year - Mexico Sustained Excellence in Tax Controversy - Mexico Corporate Tax Law Firm of the Year - Mexico Tax Planning Law Firm of the Year - Mexico Big Four International Tax Team of the Year - Mexico Sustained Excellence in Tax Consultancy - Mexico Sustained Excellence in Direct Tax - Mexico

Morocco Nero Boutique Law Firm

Boutique Tax Team of the Year - Morocco

Namibia Koep & Partners

Tax Team of the Year - Namibia

Nepal Suvod Associates Kto Inc

Tax Accounting Firm of the Year - Nepal Best Contribution to the Field of Tax - Nepal

The Netherlands EY EY Loyens & Loeff Merlyn International Tax Solutions Group Taxperience Tax Lawyers Toine Geesink - Bol International vervloet en co New Zealand Buddle Findlay Buddle Findlay Deloitte EY

Big Four Indirect Tax Team of the Year - The Netherlands Big Four Tax Firm of the Year - The Netherlands M&A Tax Law Team of the Year - The Netherlands Tax Consultancy of the Year - The Netherlands Corporate Tax Law Team of the Year - The Netherlands International Tax Team of the Year - The Netherlands Tax Adviser of the Year - The Netherlands

Minter Ellison Rudd Watts Quigg Partners Russell McVeagh

M&A Tax Law Team of the Year - New Zealand Corporate Tax Law Team of the Year - New Zealand Big Four Tax Disputes Team of the Year - New Zealand Big Four Tax Controversy Team of the Year - New Zealand Big Four Transaction Tax Team of the Year - New Zealand Sustained Excellence in Tax Consultancy - New Zealand Infrastructure Tax Law Team of the Year - N Zealand International Tax Law Firm of the Year - New Zealand Tax Disputes Law Firm of the Year - New Zealand

Nicaragua Alvarado y Asociados

Sustained Excellence in Tax Law - Nicaragua

Nigeria Peak Professional Services Abraham & Co

Tax Team of the Year - Nigeria Tax Law Firm of the Year - Nigeria

Norway Advokatfirma DLA Piper Norway DA Bugge Arentz-Hansen & Rasmussen EY EY Føyen Advokatfirma DA Advokatfirmaet Grette DA Kluge Advokatfirma DA KPMG Law Advokatfirma AS PwC Norway PwC Norway PwC Norway Wikborg Rein

Sustained Excellence in Tax Law - Norway Petroleum Tax Law Team of the year - Norway Transfer Pricing Firm of the Year - Norway Big Four Corporate Tax Team of the Year - Norway Single Office Practice of the Year - Norway VAT Law Firm of the Year - Norway M&A Tax Team of the Year - Norway Corporate Tax Firm of the Year - Norway Indirect Tax Firm of the Year - Norway Big Four Cross-border Team of the Year - Norway Big Four International Tax Team of the Year - Norway Corporate Tax Law Team of the Year - Norway

Paraguay PWC

Tax Adviser of the Year - Paraguay

EY KPMG

Peru Estudio Echecopar, member firm of Baker & McKenzie International Estudio Olaechea EY EY Hernández & Cía Rebaza, Alcazar & De Las Casas Abogados UHY Estudio Reynoso

M&A Tax Law Team of the Year - Peru Corporate Tax Firm of the Year - Peru Big Four Human Capital Team of the Year - Peru Big Four Tax Firm of the Year - Peru Tax Law Team of the Year - Peru Sustained Excellence in Tax Law - Peru Single Office Practice of the Year - Peru

Philippines Deloitte EY Mata-Perez & Francisco PWC Salvador & Associates SGV & Co SyCip Gorres Velayo & Co.

Sustained Excellence in Tax Due Diligence - Philippines Tax Compliance Team of the Year - Philippines Tax Law Team of the Year - Philippines Big Four M&A Tax Firm of the Year - Philippines Corporate Tax team of the Year - Philippines Transfer Pricing Firm of the Year - Philippines Sustained Excellence in Transfer Pricing - Philippines

Poland KPMG Tax M.Michna Sp. k.

MDDP Michalik Dluska Dziedzic & Partners

Sustained Excellence in Transfer Pricing - Poland Tax Advisory Firm of the Year - Poland

Portgual CMS Rui Pena & Arnaut Master Tax Consultants Portugal Miranda Correia Amendoeira & Associados, Attorneys at Law Rogério Fernandes Ferreira & Associados

Tax Consultancy of the Year - Portugal International Tax Team of the Year - Portugal Tax Controversy Law Team of the Year - Portugal Tax Law Team of the Year - Portugal

Romania Voicu & Filipescu

Tax Team of the Year - Romania

Russia CMS, Russia DLA Piper DS Law. Attorneys EY EY KPMG

Energy & Resources Tax Team of the Year - Russia International Tax team of the Year - Russia Tax Due Diligence Team of the Year - Russia Big Four Tax Team of the Year - Russia Transfer Pricing Team of the Year - Russia Sustained Excellence in Tax Consultancy - Russia

Scotland AndersonAnderson&Brown

Sustained Excellence in Tax Consultancy - Scotland

Singapore EY K.G. Tan & Co. Pac Paul Go & Co Pkf-Cap Corporate Services Pte Ltd Robin Chia & Co Velten Partners LLP WHM Consulting Pte

Big Four Tax Firm of the Year - Singapore Goods and Services Tax Team of the Year - Singapore Sole Tax Practitioner of the Year - Singapore International Tax Team of the Year - Singapore Corporate Tax Team of the Year - Singapore Transfer Pricing Firm of the Year - Singapore Tax Consultancy of the Year - Singapore

Slovakia EY FUTEJ & PARTNERS Računovodska hiša Unija d.d.; Unija, Accounting firm South Africa Bowman Gilfillan Deloitte

Big Four Tax Firm of the Year - Slovakia International Tax Law Firm of the Year - Slovakia Corporate Tax Team of the Year - Slovenia

ENSafrica EY Helen Greenberg Ntlantsana Accountants and Auditors

Tax Law Team of the Year - South Africa Big Four Financial Services Tax Team of the Year - South Africa Big Four International Tax Team of the Year - South Africa Big Four M&A Team of the Year - South Africa Big Four Real Estate Tax Team of the Year - South Africa Big Four VAT Team of the Year - South Africa Big Four Tax Dispute Resolution Team of the Year - South Africa Sustained Excellence in Corporate Tax - South Africa Big Four Business Tax Team of the Year - South Africa Tax Team in a Small Firm of the Year - South Africa Corporate Tax Firm of the Year - South Africa

Spain Alemany, Escalona & De Fuentes EY KPMG Latham & Watkins LLP Uría Menéndez

Inheritance Tax Planning Team of the Year - Spain Big Four Tax Team of the Year - Spain Big Four Transfer Pricing Team of the Year - Spain Sustained Excellence in M&A Tax Planning - Spain Cross-border Tax Team of the Year - Spain

Sri Lanka Julius & Creasy

Tax Law Firm of the Year - Sri Lanka

St Kitts & Nevis Daniel Brantley & Associates

Tax Law Firm of the Year - St Kitts & Nevis

Sweden EY EY EY KPMG Mannheimer Swartling PWC

Indirect Tax Team of the Year - Sweden Sustained Excellence in Tax Consultancy - Sweden Big Four Corporate Tax Firm of the Year - Sweden Big Four International Tax Firm of the Year - Sweden Real Estate Tax Team of the Year - Sweden International Tax Firm of the Year - Sweden

Deloitte Deloitte Deloitte Deloitte Deloitte Durban

www.acquisition-intl.com

58 | 2014 International Tax Awards | Winners List

Skeppsbron Skatt Skeppsbron Skatt Switzerland Dieter Weber Inter-Tax Consultants

Corporate Tax Team of the Year - Sweden VAT Team of the Year - Sweden

Best Contribution to the Field of Tax - Tanzania Sustained Excellence in Tax Disputes - Tanzania

Roberts & Holland Schwartz International Sharp Partners PA Sherwood Associates Taxand USA

Tax Planning Law Team of the Year - USA Investment Fund Tax Law Firm of the Year - USA International Tax Law Firm of the Year - USA Sustained Excellence in Tax Law - USA Succession Tax Team of the Year - USA Big Four Tax Firm of the Year - USA Big Four Transfer Pricing Team of the Year - USA Sustained Excellence in International Tax - USA Transaction Advisory Services Team of the Year - USA Sole Tax Practitioner of the Year - USA Tax Controversy Team of the Year - USA Asset Valuation Team of the Year - USA M&A Tax Law Team of the Year - USA Federal Tax Law Team of the Year - USA Tax Consultancy Team of the Year - USA Sustained Excellence in End to End Transfer Pricing - USA International Tax Team of the Year - USA Boutique International Tax Team of the Year - USA Boutique Tax Planning Firm of the Year - USA Global Tax Law Services Team of the Year - USA Federal Tax Team of the Year - USA

International Tax Law Team of the Year - Tunisia Tax Law Firm of the Year - Tunisia Commercial Tax Law Team of the Year - Tunisia

Uruguay EY Uruguay Fischer & Schickendantz Galante & Martins

Big Four Tax Firm of the Year -Uruguay Rising Star of the Year - Uruguay Corporate Tax Firm of the Year - Uruguay

Uzbekistan AO Kreston Tashkent LLC

Audit Team of the Year - Uzbekistan

Lenz & Staehelin Loyens & Loeff Niederer Kraft & Frey TP Services GmbH

Sustained Excellence in Capital Markets - Switzerland Sustained Excellence in Private Wealth Tax - Switzerland M&A Tax Team of the Year - Switzerland Cross-border Tax Team of the Year - Switzerland International Tax Law Team of the Year - Switzerland Transfer Pricing Team of the Year - Switzerland

Syria Oussi Law firm

Tax Law Firm of the Year - Syria

Taiwan Deloitte Touche Tohmatsu Eiger Law Ernst & Young Taiwan Lee and Li, Attorneys-at-Law

Big Four Tax Team of the Year - Taiwan Sustained Excellence in M&A Tax- Taiwan Big Four Transfer Pricing Firm of the Year - Taiwan Cross Border Team of the Year - Taiwan

Tanzania Hanif Habib & Co. Certified Public Accountants Mkono & Co Tunisia Adly Bellagha & Associates Ben Salem Law Firm EL AJERI LAWYERS The UK 11 New Square 3PaperBuildings Abacus 460 Ltd Accountancy Solutions Accountax Services Limited Agate Associates AJ Dean Chartered Management Accountants Alvarez & Marsal Taxand UK LLP Atlas Accounting

Transfer Pricing Consultants Ltd Varney Barfield & Co Ltd Weil Gotshal & Manges Wiggin LLP Willkie Farr & Gallagher

Tax Set of the Year - UK Sustained Excellence in Commercial Litigation - UK Tax Team of the Year - Scotland Single Office Tax Team of the Year - UK Start-up Advisory Tax Team of the Year - UK SME Advisory Tax Team of the Year - UK Niche Tax Practice of the Year - The North East Real Estate Tax Team of the Year - UK Most Trusted Risk Management Team of the Year - UK Midlands Based Corporate Tax Firm of the Year - UK Sustained Excellence in Transfer Pricing - UK Sole Trade Tax Advisory Firm of the Year - UK Sustained Excellence in Real Estate Tax - UK TMT Sector Tax Advisory Team of the Year - UK Indirect Tax Team of the Year - UK Oil & Gas Industry Tax Team of the Year -UK Transaction Tax Team of the Year - UK Offshore Tax Team of the Year - UK Inheritance Tax Team of the Year - UK Media & Entertainment Team of the Year - UK Mid-tier Accountancy Firm of the Year - UK Public Sector Assurance Tax Team of the Year - UK Single Office Tax Firm of the Year - UK M&A Tax Legal Practice of the Year - UK Tax Disputes Legal Practice of the Year - UK Most Respected Boutique Accounting Firm of the Year - UK Technology Start-up Specialist of the Year - UK Recovery Services Practice of the Year - UK Midlands based Accountancy Firm of the Year - UK Private Client Tax Team of the Year - UK Wealth Management Tax Team of the Year - UK UK Tax Due Diligence Firm of the Year North East Insolvency Consultants of the Year Investment Funds Tax Team of the Year - UK Transfer Pricing Team of the Year - UK Single Office Practice of the Year - UK Start-Up Advisory Practice of the Year - UK M&A Tax Team of the Year - UK Transfer Pricing Independent Advisory Firm of the Year - UK Structured Planning Specialists of the Year - UK Sustained Excellence in Tax law - UK Media Law Tax Team of the Year - UK Most Respected Tax Team within a Law Firm - UK

The Ukraine PwC Ukraine Lavrynovych & Partners Sayenko Kharenko Alt Chadbourne & Parke

Big Four Tax Team of the Year - Ukraine Corporate Tax Team of the Year - Ukraine Cross-border Team of the Year - Ukraine International Tax Law Team of the Year - Ukraine M&A Tax Law Team of the Year - Ukraine

Burgis & Bullock Charles River Associates Cloud FD Limited Dentons Edmonds Accountancy Ltd EY EY EY Fios Limited Grant Thornton Grant Thornton Grant Thornton Grant Thornton UK LLP Hands and Co Chartered Management Accountants Herbert Smith Freehills Herbert Smith Freehills HUMAYLIAN ACCOUNTING SERVICES Interim Assistance Ltd Kingsland Business Recovery Maple Accountancy Mercer & Hole MHA MacIntyre Hudson Morgan, Lewis & Bockius Newton & Co O’Melveny & Myers PwC Simpson Accountancy Limited Solve Accounting & Finance Temple Tax Chambers

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The USA Alvarez and Marsal Taxand US Ashurst Concepcion Martinez & Bellido Dentons DLA Piper EY Ernst & Young LLP EY LLP Flackman, Goodman & Potter KLUEGER & STEIN, LLP Latham & Watkins LLP NERA Economic Consulting Paul Hastings Janofsky & Walker LLP Pepper Hamilton LLP Precision Economics PwC US

Venezuela D’Empaire Reyna Abogados Taxand Venezuela Vietnam DFDL Mekong Law Group PwC Vietnam PwC Vietnam Zambia PWC Zimbabwe Deloitte Deloitte Ishtiaque & Associates

Tax Law Firm of the Year - Venezuela Sustained Excellence in Corporate Tax - Venezuela Sustained Excellence in Tax Law - Vietnam Sustained Excellence in Tax Consultancy - Vietnam Big Four Transfer Pricing Team of the Year - Vietnam Tax Firm of the Year - Zambia Big Four Tax Team of the Year - Zimbabwe Sustained Excellence in Tax Consultancy - Zimbabwe Sustained Excellence in Arbitration