WWL Corporate Tax 2022

Corporate Tax

Head of research & analytics

Rupert Wilson rupert.wilson@whoswholegal.com

Head of research: US Penelope Williams

Senior research analysts

Conor Manders Alex Bottomley Olivia Harrison Research analysts Tabia Lui Kirsty Carvalho Johana Shonibare Anna Mullock Daniel Zahzouhi Jonathan Brooks Beth Brittan Jolanta Grodecka

Content production manager Robert Harris

Senior production editors Katie Adams William Holt Harry Turner Production editor Ellen Desmond

Junior production editor Nathaniel Balch Sales director Adam Landes

Head of sales James Gill

Senior business development manager Nick Townsend Business development manager Kiteria Yiu

Account managers

Bilikis Olowolekomoh Sam Limbu Leon Hartley Hadassah Maitaram Larry Hayes Russ Holland Matt Tullett

Customer success executive Harry Marloe

Publisher Tom Barnes

Published by Law Business Research Ltd Holborn Gate 330 High Holborn London, WC1V 7QT United Kingdom Tel: +44 20 7908 1178

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The information provided in this report is general and may not apply in a specific situation, nor does it necessarily represent the views of authors’ firms or their clients. Legal advice should always be sought before taking any legal action based on the information provided. The publishers accept no responsibility for any acts or omissions contained herein. Although the information in this report is accurate as at June 2022, be advised this is a developing area.

Enquiries concerning reproduction should be sent to Law Business Research, at the address shown. Enquiries concerning editorial content should be directed to the head of research & analytics, Rupert Wilson, at rupert.wilson@whoswholegal.com

INTRODUCTION

Who’s Who Legal is delighted to publish WWL: Corporate Tax 2022. This report is the fruit of months of research. We have canvassed and analysed the opinions of law firm clients and Corporate Tax experts from around the world.

Our research has revealed 1117 lawyers and experts from 55 jurisdictions who can truly be considered leaders in the field.

The names and contact details of all experts whose nominations are accepted by the head of research are listed without charge. It is impossible to buy entry into WWL: Corporate Tax Specialists accepted for listing are invited, but not required, to supply a professional biography and photograph, which are published upon payment of a fee.

We hope that you find this report useful and informative. If you do, it is due to the hundreds of people who helped us in the research, and we would like to sign off by thanking them for their kindness, helpfulness and insight, which made it a pleasure to be part of this undertaking.

Due to the ongoing crisis in Ukraine, WWL is not listing individuals from firms based in Russia and Belarus in this report. Lawyers from Ukraine who were previously listed have had their rankings protected and continue to be featured.

Rupert Wilson Head of research & analytics

ADVISORY

Editorial policy and selection criteria

Nominees have been selected based on comprehensive, independent survey work with both general counsel and private practitioners worldwide.

Only specialists who have met independent international research criteria are listed.

LEGAL MARKETPLACE ANALYSIS | Advisory

This year we list 889 practitioners who have excelled in our rankings for their work in corporate tax law, with specialisms ranging from advice on M&A transactions to private client funds.

METHODOLOGY

The Global Elite Thought Leaders are those individuals who received the highest number of nominations from peers, corporate counsel and other market sources this year. Our research has identified them as being truly outstanding practitioners and the very best in their field.

WWL does not list firms, only individual lawyers. The leading firms are those in each region whose listed practitioners received the most total nominations in our research. We highlight individuals at other firms who also scored very highly in our research.

- ADVISORY

MOST LISTINGS IN WWL: CORPORATE TAX 2022

Antonio Barba Cuatrecasas Madrid

Fernando Castro Silva Garrigues Lisbon

Reto Heuberger Homburger Zurich

Tiago Marreiros Moreira VdA Lisbon

EMEA Global Elite Thought Leaders

Eldar Ben-Ruby Meitar Law Offices Ramat Gan

Steve Edge Slaughter and May London

Jeroen Janssen Loyens & Loeff Amsterdam

Niklas Schmidt Wolf Theiss Vienna

Sonia Velasco Cuatrecasas Barcelona

Sandy Bhogal Gibson, Dunn & Crutcher LLP London

Daniel Garabedian Arteo Brussels

Guglielmo Maisto Maisto e Associati Milan

Susanne Schreiber Bär & Karrer Ltd Zurich

LEADING FIRMS

Loyens & Loeff

Jeroen Janssen receives glowing praise as “a really outstanding practitioner”, focusing his “very capable” advice on tax issues in the energy industry, particularly in the Brazilian, Mexican and Israeli markets.

Charlotte Kiès is an expert on interna tional tax matters and a favourite among peers and clients, who highlight her “exper tise in corporate matters”.

Dennis Weber receives widespread endorsements as “a fantastic practitioner” who excels in working on tax matters related to fundamental EU rights.

Christian Chéruy ranks prominently for his practice, which covers a range of matters including corporate tax issues such as restructurings and investments as well as advice on matters of private wealth.

Kirstin Hoenderken is highly recom mended for her experience in taxation matters around international structuring and transactions, advising clients across the energy, aviation and financial sectors.

Freshfields Bruckhaus Deringer

Claus Staringer advises major brands on corporate taxation matters including invest ments and acquisitions, as well as providing top-tier litigation.

Eelco van der Stok is sought after for his advisory, litigation and investigative work on tax matters in the Netherlands. He is described by commentators as “a highly regarded lawyer in the international tax area”.

Helen Buchanan possesses a marketleading practice advising a range of clients on transactions including leveraged finance, securitisations and M&A.

Cyril Valentin ranks prominently for his expertise in taxation issues related to finan cial and corporate transactions.

Vincent Daniel-Mayeur excels on the international stage for his tax advice and liti gation, representing clients in the real estate, infrastructure and retail industries.

CMS

Edouard Milhac draws praise from inter national sources, who consider him a go-to name in international tax advice for private and corporate clients including multina tionals and financial institutions.

Michel Collet is widely recognised as a leading taxation expert, counselling on high-profile cases in the French market and internationally.

Stéphane Gelin enjoys a fantastic repu tation in the market for his practice, special ising in matters relating to global transfer pricing as well as restructuring projects.

Andrio Orler draws praise from commen tators as “an outstanding professional” in the corporate tax area, particularly when it comes to cross-border and M&A transac tions and the establishment of headquarters in Switzerland.

Daniel Gutman is a seasoned tax specialist who focuses his expertise on the most complex cases involving tax law.

Allen & Overy

Jean Schaffner is a prominent name in the Luxembourg tax market, advising particularly on international and cross-border investment matters.

Lydia Challen is an accomplished corpo rate tax lawyer whose practice encompasses a wide range of matters from private equity to transactions such as complex financings and disposals.

Patrick Mischo is internationally renowned as a leading tax expert whose first-rate practice covers a vast array of tax issues including investment funds, struc tured finance and private equity.

Christopher Harrison is a key name thanks to his expertise across corporate transactional and financial-sector tax issues.

Patrick Smet is a distinguished prac titioner with a wealth of experience in tax matters, including private equity tax and risk management.

Cuatrecasas

Andrés Sánchez López is a highly regarded practitioner whose expertise covers tax issues in cross-border investments, projects and corporate restructuring.

Antonio Barba Antonio Barba advises major brands on cross-border investment and project finance, bringing expertise in tax matters to asset acquisition and construction projects.

Sonia Velasco is highly recommended for her experience advising international private

clients on investment, estate planning and trust management.

Diogo Ortigão Ramos impresses market commentators with his deep knowledge of Portuguese, EU and international tax law across a variety of corporate tax matters.

Clifford Chance

Carlo Galli is a long-standing fixture in the tax market in Italy, focusing his exemplary practice on complex corporate transactions and investment structuring.

Michiel Sunderman is praised by commentators as “a very good and efficient practitioner” in the tax area, focusing on financial transactions, private equity and carried interest structuring.

Roberto Grau is recognised as an exceptional practitioner in the tax market, particularly when it comes to deriva tives, securitisations and debt and equity structuring.

Stefan Behrens is a key figure in German tax law, advising on various taxation matters from venture capital to real estate projects.

Baker McKenzie Antonio Russo is a transfer pricing specialist who is lauded by commentators for achieving a “good balance between theoretical knowl edge and practical application”.

Juliana Cangussu Dantas is highly valued by peers and clients for her “exper tise in international tax matters”, covering tax matters in Latin America as well as the Netherlands.

Alain Huyghe is a seasoned practitioner who provides expert advice to corporate clients as well as for tax issues within the insurance sector.

Diogo Duarte de Oliveira stands out for his excellent work advising clients on the tax-related aspects of transactions, fund raising and management incentives.

OTHER LEADING INDIVIDUALS

Austria

Niklas Schmidt at Wolf Theiss is one of the leading names in the Austrian market when it comes to tax work, specialising in the tech nical areas of blockchain and crypto assets.

Benjamin Twardosz at CERHA HEMPEL draws widespread praise for his expertise in tax law, particularly knowledgeable on taxa tion of interest.

Belgium

Daniel Garabedian of Arteo is an expert in tax disputes and legislation, valued by peers and clients for his “excellent litigation strategy and responsiveness”.

Bernard Peeters at Tiberghien Lawyers is praised as “a really good practitioner” in tax issues affecting corporate transactions, private equity and double tax treaties.

Denmark

Arne Riis of BDO excels in the rankings for his work in international taxation, expert in issues such as pensions and life insurance structures.

Arne Møllin Ottosen of Kromann Reumert receives high praise for his “swift reactions and ability to see tax law in conjunction with the overall business issue or operational task”.

England

Philip Baker KC of Field Court Tax Chambers is commended by the global community both for his “international reach” and his “academic knowledge” of tax law.

Malcolm Gammie KC of One Essex Court is a greatly appreciated barrister whose “tech nically excellent” work is matched by being “very nice to deal with”.

Steve Edge of Slaughter and May is a highly regarded practitioner with an impeccable knowledge of corporate tax matters, advising a range of clients in the financial sector.

Sandy Bhogal at Gibson, Dunn & Crutcher impresses market commentators with his first-rate advice, which covers a huge range of taxation matters from corporate tax plan ning to transactional matters in real estate and investment funds.

Finland

Einari Karhu of Borenius Attorneys receives praise as “a very talented tax lawyer”, experi enced in tax issues related to M&A and capital markets transactions.

Janne Juusela is described as “one of the leading figures in the Finnish tax advisory scene”. Sources note, “She is always quoted in the Finnish press on tax issues.”

Linklaters

Rui Camacho Palma is highly regarded among peers and clients alike, focusing his top-tier practice on tax issues in struc tured finance, M&A and intellectual property matters.

Henk Vanhulle draws on decades of experience for his “standout” taxation prac tice, advising on tax planning, corporate transactions and R&D tax incentives.

Dick Hofland is a long-standing fixture in the market, praised by commentators for his expert advice on international tax law, and described as “highly visible” in the tax market.

Jens Blumenberg is a highly skilled expert in European and international tax, advising on a range of issues across private equity transactions and corporate restruc turing and acquisitions.

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Heikki Vesikansa of Hannes Snellman Attorneys draws widespread endorsements as “a very talented and respected tax lawyer”, specialising in complex international cases.

Germany

Dirk Pohl of McDermott Will & Emery is a clear leader in the German market, particu larly when it comes to cases involving inter national tax law.

Martin Klein of Hengeler Mueller enjoys a fantastic reputation for his expertise in domestic and international transactional tax matters.

Ireland

Ailish Finnerty at Arthur Cox is receives accolades for her “technically good and very practical advice” on tax matters for clients in the technology and life sciences industries.

Paul Fahy at A&L Goodbody is nominated as a go-to lawyer for corporate tax matters including inward investment projects, secu ritisations and derivatives.

Peter Maher holds long-standing experi ence in a huge variety of tax law areas, and is particularly adept in cases involving tax plan ning and cross-border transactions.

Israel

Eldar Ben-Ruby at Meitar Law Offices is “a highly qualified lawyer” with a marketleading practice covering tax structuring for international M&A and restructuring matters.

Achu Frank of ZES is well versed in corporate tax issues, providing outstanding advice on matters including corporate restructuring and real estate.

Daniel Paserman at Gornitzky & Co is a clear leader in the field when it comes to intricate corporate tax planning.

Italy

Guglielmo Maisto of Maisto e Associati is a seasoned tax expert, using his wealth of knowledge to advise on some of the most notable tax matters in Italy.

Raul-Angelo Papotti of Chiomenti receives widespread acclaim for his advice to clients on tax planning, M&A transactions and estate planning for private wealth.

Nigeria

Olaleye Adebiyi at Andersen Tax & Legal is a seasoned tax expert and “one of the leaders in tax practice in Nigeria”, advising for clients

in industries including telecommunications and oil and gas.

Portugal

Fernando Castro Silva of Garrigues ranks among the very elite of practitioners in our research for his expertise in tax law, advising clients in a range of sectors from construc tion to finance.

Tiago Marreiros Moreira at VdA consistently impresses clients with his knowledge of tax law matters, from financial structuring and restructuring to succession planning for private clients.

Miguel Teixeira de Abreu of Abreu Advogados excels on the international stage for his work on international tax, project finance and family planning.

Ricardo da Palma Borges at Ricardo da Palma Borges & Associados is renowned as a leading name in the region, particu larly experienced in issues around corporate income tax.

South Africa

Anne Bennett of Webber Wentzel is a highly experienced practitioner, working on

NORTH AMERICA

Global Elite Thought Leaders

Patrick Marley Osler Hoskin & Harcourt LLP Toronto

international tax matters including crossborder investments and trading.

Switzerland

Reto Heuberger at Homburger stands out for his top-tier work on tax issues in corporate transactions, investment management and restructuring.

Susanne Schreiber of Bär & Karrer is inter nationally renowned as a leading practitioner in the region, working on a broad range of complex tax issues in M&A transactions.

Pascal Hinny of Lenz & Staehelin is held in high esteem for his deep expertise in national and international tax planning for a range of corporate and private clients.

Jean-Blaise Eckert enjoys a stellar reputation for his deep expertise in tax law. Sources further note his excellent record advising private clients in domestic and cross-border matters.

Fabian Duss of ADB Altorfer Duss & Beilstein receives resounding praise for his “sound knowledge of Swiss taxation”, providing a “holistic service” across corporate tax and financial industry transactional issues.

Deborah L Paul

Wachtell Lipton Rosen & Katz New York

Carrie Smit Goodmans LLP Toronto

LEADING FIRMS

Davies Ward Phillips & Vineberg

Elie Roth is a highly accomplished practi tioner who uses a deep knowledge of taxa tion law to advise clients in a huge array of sectors, from manufacturers to government entities.

Stephen Ruby is held in high esteem for his “superb analytical skills”, which he focuses on tax-related issues in corporate and securities transactions.

David H Schnabel Davis Polk & Wardwell LLP New York

Jeffrey C Trossman Blake, Cassels & Graydon LLP Toronto

Jodi J Schwartz

Wachtell Lipton Rosen & Katz New York

Jerald M Wortsman Torys LLP Toronto

John Ulmer is a distinguished prac titioner with a wealth of experience in tax matters involving business ventures in the real estate sector.

Ian Crosbie is an experienced all-round practitioner in tax law matters related to corporate restructurings, transactions and investments.

Peter Glicklich stands out for his top-tier advice on tax law for banks, investors and REITs in transactional and financing issues.

Davis Polk & Wardwell

David Schnabel is lauded as “one of the best tax lawyers in the country”, with commenta tors describing him as “head and shoulders above most of the best”.

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Kimberly S Blanchard Weil, Gotshal & Manges New York

Michael J Miller Roberts & Holland LLP New York

Michael Mollerus is a highly skilled prac titioner, advising major clients in the real estate, corporate and financial sectors on taxation issues for transactions.

Neil Barr is a long-standing fixture in the tax market, working on a variety of tax issues related to corporate governance and trans actional matters.

Po Sit is a specialist in tax matters involving in financial products and derivatives, with this specialisation making him particu larly “great at what he does”.

Blake, Cassels & Graydon

Jeffrey Trossman is a distinguished practi tioner with a wealth of experience advising clients on tax disputes and transactional issues.

Paul Stepak displays an impeccable knowledge of legal issues associated with cross-border income taxation as well as other transactional matters.

Chris Van Loan stands out for his top-tier work in corporate and financial tax matters. He is expert in advising on outbound divesti tures and other M&A matters.

Scott Wilkie draws on decades of experi ence in international tax law, and is particu larly recognised for his expertise in tax planning matters.

Kathleen Penny receives widespread acclaim for her work on widespread tax-re lated issues, particularly adept in advising on pension funds and corporate restructurings.

Osler Hoskin & Harcourt

Patrick Marley ranks highly for his marketleading practice, covering all areas of corpo rate income tax for clients in a variety of sectors, from mining to technology.

Firoz Ahmed impresses market commentators with his “superb analytical skills”, which he applies to tax issues in corporate transactions and arrangements.

OTHER LEADING INDIVIDUALS

Canada

Carrie Smit of Goodmans is nominated as a go-to tax lawyer by numerous counsel across the globe. She works on an array of transac tional issues including debt restructuring and cross-border mergers.

Mitchell Sherman is an accomplished tax lawyer with a well-developed, all-round practice in transactional matters including debt issues and M&A cases.

Jerald Wortsman at Torys is highly valued by clients for his “superb analytical skills”, which he applies to tax issues in complex corporate M&A and reorganisation matters.

Corrado Cardarelli is recognised as a seasoned adviser in taxation matters involving corporate transactions and collec tive investment vehicles.

Christopher Steeves at Fasken is a top name in tax law, recommended for his expertise in complex issues involving structured financing and investment funds.

Steve Suarez at Borden Ladner Gervais receives praise for his “analytical approach” to income tax issues in the corporate area.

Nigel Johnston at McCarthy Tétrault is a prominent player in the tax law market, focusing his excellent practice on the taxa tion of natural resources and offshore investments.

Claire Kennedy at Bennett Jones impresses peers and clients alike with her expertise in tax matters, particularly recognised for her work in transfer pricing.

Stephen Bowman is held in high esteem for his expert advice to corporate and private clients on numerous tax matters including asset financing and estate planning.

USA

Michael Miller of Roberts & Holland has long-standing experience advising US and international clients on tax issues related to investment in the US markets.

Kimberly Blanchard at Weil, Gotshal & Manges is a clear leader in the field, advising on a wide array of issues from venture capital to executive compensation.

Jodi Schwartz at Wachtell Lipton Rosen & Katz receives widespread endorsements for her top-tier work on transactional tax issues, including financial instruments and joint ventures.

Deborah Paul is widely recognised as a leading tax practitioner, possessing an excel lent track record advising large-scale clients in cross-border and domestic transactions.

Edward Tanenbaum of Alston & Bird coun sels on corporate transactions and invest ment matters for a wide-ranging clientele.

Al Meghji is a leading practitioner whose deep knowledge of tax law has assisted in numerous high-profile national cases.

Thorsteinssons

Michael Colborne is nominated as a go-to lawyer in transaction tax matters for the mining industry by numerous counsel across the globe.

Paul Gibney has long-standing expe rience advising family offices and private clients on both corporate and estate plan ning issues.

Ian Gamble is well versed in a huge array of corporate tax work, providing brilliant advice to clients in the natural resources, real estate and telecommunications industries.

whoswholegal.com

He has particular experience in matters involving offshore investments.

David Miller at Proskauer Rose earns world wide endorsements for his exemplary advice on areas of tax law related to financing and M&A matters. He is experienced in working within a vast array of industry sectors.

Stuart Leblang of Akin Gump Strauss Hauer & Feld excels in the tax law field, and is experienced in counselling on regulatory and transactional matters in the US and internationally.

Stanley Ruchelman at Ruchelman is favoured by clients for his deep experience in tax law matters across corporate and private matters.

David Hardy at McDermott Will & Emery advises major clients in the energy industry on a number of corporate matters, including project finance and restructuring.

Andrew Solomon of Sullivan & Cromwell draws praise from international sources for his advice on tax planning to clients in the financial, technology and natural resources sectors.

Elidie Palma Bifano

Mariz de Oliveira e Siqueira Campos Advogados São Paulo

Luís Eduardo Schoueri

Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados São Paulo

LATIN AMERICA

Global Elite Thought Leaders

Gustavo Lian Haddad Lefosse Advogados São Paulo

Manuel E Tron Manuel E Tron Abogado Mexico City

Fernando M

LEADING FIRMS

Mattos Filho

Roberto Quiroga Mosquera is widely acclaimed for his seasoned experience in tax law across the corporate and financial markets.

Luiz Felipe Centeno Ferraz is a key name thanks to his expertise in tax-related work for infrastructure, advising on issues arising in restructurings, amongt other matters.

Andrea Bazzo Lauletta is held in high esteem for her outstanding advice to clients on debt-related and transactional matters.

Glaucia Maria Lauletta Frascino receives numerous endorsements for her specialist expertise in tax matters, providing advice to a variety of clients.

Mariz de Oliveira e Siqueira Campos Advogados

Ricardo Mariz de Oliveira focuses his prac tice on a wide range of tax matters from PIS and COFINS to social security contribution.

Elidie Palma Bifano receives widespread endorsements for her “deep technical knowl edge” of tax laws, with sources calling her “an excellent professional”.

Catalina Hoyos J GODOYHOYOS Bogotá

Ana Cláudia Akie Utumi Utumi Advogados São Paulo

Vaquero

Marval O’Farrell Mairal Buenos Aires

João Francisco Bianco is lauded by commentators as “a real expert” in the corporate tax area, rendering him a go-to name for cases in the region.

Roberto de Siqueira Campos is a distin guished practitioner who provides first-rate advice to clients on issues involving indirect taxing in national and cross-border corporate matters.

Pinheiro Neto Advogados

Luciana Rosanova Galhardo impresses market commentators with her deep knowl edge of tax matters for corporate clients, particularly in M&A matters.

Giancarlo Chamma Matarazzo is a top name in taxation law, working in a variety of areas from capital markets to succession planning.

Ricardo Luiz Becker is highly regarded among peers and clients alike, commended for his expertise in tax law and on transfer pricing in particular.

Luiz Roberto Peroba Barbosa draws praise from market sources who consider him a go-to name for tax issues in the tech nology sector.

GODOYHOYOS

Catalina Hoyos impresses market commen tators, describing her as being “very smart in all fields of taxation”, from digital economy matters to litigation.

Juan Pablo Godoy Fajardo is described as “a highly skilled professional” with a marketleading practice that covers tax matters in the extractive industry.

Mónica Hernández acts across the full remit of domestic and international tax law matters, bringing broad expertise to cases involving tax law in Columbia.

Luis Felipe Noreña is strongly recom mended by the international legal commu nity for his outstanding advice on tax matters within numerous industry sectors, including natural resources, energy and infrastructure.

OTHER LEADING INDIVIDUALS

Argentina

Fernando Vaquero of Marval O’Farrell Mairal earns widespread praise as a “very good colleague to work with”, who is “very knowl edgeable” on tax issues.

Guillermo Orlando Teijeiro at Bomchil has long-standing experience advising on tax law for international across the technology, agriculture and financial services industries.

Brazil

Luís Eduardo Schoueri from Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados garners praise as “a very prominent profes sional in the tax area, especially in the academic environment”.

Raquel Novais of Machado Meyer Sendacz e Opice Advogados earns worldwide endorse ments as a top name in tax law across corpo rate restructuring and legislative matters.

Fernando Tonanni holds a fantastic repu tation in the market for his knowledge of tax issues in corporate matters including busi ness restructurings and transactions.

Gustavo Lian Haddad of Lefosse Advogados is widely recognised as a leading tax expert, whose “respect for his clients and his peers” makes him a popular figure in the field.

Ana Cláudia Akie Utumi at Utumi Advogados is internationally recognised as a leading name in the region, with expertise in a broad range of taxation issues including international investments and corporate transactions.

Colombia

Juan Guillermo Ruiz of Posse Herrera Ruiz is held in high esteem for his first-rate practice across numerous areas of corporate tax law, from compliance to transfer pricing.

Lucas Moreno Salazar at Brigard & Urrutia Abogados is a seasoned adviser whose expe rience advising on tax matters for the mining and energy sectors sees him highly sought after by clients.

Mexico

Manuel Tron of Manuel E Tron Abogado is widely praised as a leading name in the region, focusing his practice on non-conten tious dispute resolution and international tax advice for a range of clients.

ASIA-PACIFIC

Global Elite Thought Leaders

Mariana Eguiarte Morett of Sánchez Devanny Eseverri is recognised as a first-rate tax adviser, both in general corporate matters and in the specialist area of consumption taxes.

Luis Ortiz Hidalgo at Ortiz Hernandez y Orendain is a distinguished practitioner with a well-developed practice in tax law. Sources say: “He is such a heavyweight in the tax arena.”

LEADING INDIVIDUALS

Australia

Clint Harding at Arnold Bloch Leibler is described as a “cutting-edge” practitioner whose work on corporate and international tax is well regarded by commentators.

Katrina Parkyn at King & Wood Mallesons is a tax and stamp duty specialist who provides world-class advice to clients in the real estate and government sectors. Sources note, “I trust her judgement implicitly.”

John de Wijn at Owen Dixon Chambers West receives resounding praise from market commentators for his advice on corporate tax law, with sources describing him as being “the best” in his field.

Mark Friezer of Clayton Utz is praised as a practitioner at the “top of the game”, advising on tax issues related to securitisation and other financial matters.

Gina Lazanas of Balazs Lazanas & Welch is a top name in the Australian tax market, recommended for her expertise in complex tax cases.

China

Peter Yongjun Ni of Zhong Lun comes recom mended as a seasoned adviser in tax law matters, with decades of experience in cases across China.

India

Dinesh Kanabar at Dhruva Advisors comes “highly recommended” by commentators, renowned for his top-quality advice to clients and deep knowledge of tax matters in India.

Shefali Goradia of Deloitte enjoys a fantastic reputation in the market for her knowledge of tax law issues, specialising in cross-border matters for corporate clients.

Porus Kaka at the Chambers of Porus Kaka is widely renowned for his well-developed prac tice in direct tax and tax treaty law matters.

S Ganesh of S Ganesh - sole practitioner garners widespread endorsements for his specialist advocacy and advice on tax law matters.

Arvind Sonde at Arvind V Sonde receives general acclaim for his expert advice on direct tax law, drawing on decades of experi ence in the area.

Bijal Ajinkya of Khaitan & Co counsels on complex international tax matters for a wideranging corporate clientele, and is greatly appreciated for the quality of her advice.

Percy Jal Pardiwala at Percy Pardiwala is extensively experienced in counselling on a range of tax matters, widely endorsed by market sources.

Singapore

Su Mei Ban of GSM Law is frequently sought after for her top-tier advice on the taxation of private wealth, including trusts and estate planning.

Shefali Goradia Deloitte Mumbai

Clint Harding Arnold Bloch Leibler Sydney

Dinesh Kanabar Dhruva Advisors Mumbai

Andreas Baumann PHH Tax

Andreas Baumann is a partner and managing director of PHH Tax – a further arm of internationally highly rising PHH Rechtsanwälte, currently under the management of Rainer Kaspar (M&A) and Julia Fritz (Real Estate) – specialising on national and international tax law and tax planning as well as on Private Equity and M&A transactions including distressed M&A and corporate restructurings. As most familiar and internationally well-known and connected lawyer he brings into PHH Austria a further significant international footprint. He is qualified as a lawyer, tax adviser and management consultant. Andreas has significant experience of more than 20 years at Big Four accounting firms and leading European law firms such as Schönherr and Wolf Theiss. Before spinning-off of his whole tax practice to PHH Tax lately, Andreas was managing partner of Rödl & Partner Internationale Steuerberatung. PHH Austria is the Austrian member firm of GPSA International (www. gpsa-international.com).

In July 2020, Andreas and his team closed the first reorganisation of its kind all-time in Europe of jointly five cross-border mergers of CEE compa nies into an Austrian Holding. For the client, giant ThyssenKrupp Elevator Eastern Europe, this may be a blueprint for further projects. Andreas is a longstanding university lecturer on international taxation, as well as a member of the examination board of the Austrian Chamber of Tax Advisers. He is a regular author and speaker, nationally and internationally.

Already in 2013, his strong and since then ongoingly developed tax and M&A boutique firm was awarded as best European newcomer at the ITR European Tax Awards in London and was nominated and awarded regularly since then inter alia with the International Tax Review, World Tax, at CV magazine’s Corporate Excellent Awards, Chambers Europe and IFCM 500.

Ioanna Solomou

Michael Kyprianou & Co LLP

Ioanna Solomou is a Cyprus lawyer and partner in the corporate and commercial team of Michael Kyprianou & CO LLC. She is based in Limassol, Cyprus. She joined the firm in 2011 and has been a partner since 2020.

Ioanna focuses on corporate and commercial matters and advises local and international clients in relation to their business requirements. She advises clients on corporate and commercial, tax, M&A, employment and regulatory matters. Ioanna has extensive experience with domestic and cross border transactions, mergers and acquisitions, re-domiciliations, re-organizations and struc turing. She represents a large number of group of companies that have chosen Cyprus as their hub for their international business. Some of Ioanna’s clients include a large group of shipping and ship - owning companies. Ioanna is also involved with matters relating to data protection and privacy. She advises and represents a number of clients in Cyprus in relation to their regulatory needs as data protection officer. Ioanna also advises Cyprus investment firms as to the legal and regulatory aspects of their businesses. She assists clients by providing them with the necessary information and guidance and prepares the relevant information and documentation in relation to their regulatory requirements. She also acts as the liaison with the relevant competent authorities in Cyprus.

Ioanna is a member of the Cyprus Bar Association and the Limassol Bar Association. Ioanna has been ranked and recommended by a number of legal directories and has been consist ently rated since 2017 as a next generation lawyer. Ioanna is also registered with the Cyprus Securities and Exchange Commission having passed the advanced examination since 2015.

Julius-Raab-Platz 4 Entrance Franz-Josefs-Kai 1 Vienna, A-1010 baumann@phh-tax.at www.phh-tax.at

WWL says: Andreas Baumann is an accom plished practitioner with a well-developed tax practice, spanning national and inter national tax planning and restructuring matters.

Michael Kyprianou House, 116 Gladstonos Street Limassol, 3032 Tel: 0035725363685 ioanna.solomou@kyprianou.com www.kyprianou.com

WWL says: Sources highly recommend Ioanna Solomou for her “extensive knowledge of tax law and regulations” and “ability to produce the highest quality work”, providing clients with “the most appropriate solution to problems”.

Hong Kong India Nigeria

Willem Jan Hoogland Haldanes Solicitors and Notaries

Willem is the founder and partner of HKWJ Tax Law & Partners Limited (HKWJ). HKWJ provides Hong Kong (HK), Mainland China and international tax advisory services for corporate and individual clients. Willem has about 25 years practical expe rience in tax planning and trust related work. He is specialised in offering advice on various tax issues, eg, tax-efficient shareholding structures, applica tion of double tax treaties, identification of tax risks, transfer pricing, (automatic) exchange of informa tion and HK offshore non-taxable claim. Further, he has experience with resolving tax disputes between tax authorities and clients.

Willem studied fiscal law at the University of Groningen in Holland. He obtained LLM tax law degrees from the University of London in the UK and Queen’s University in Canada; and an LLB degree and a postgraduate certificate in law from the University of HK. He became a qualified solicitor in Hong Kong and is a consultant for the law firm Haldanes.

Willem is an executive member of the International Fiscal Association (IFA) (HK branch); a frequent visitor to the annual IFA congress meet ings; a member of the Taxation Institute of HK; a member of the tax committees for both the HK General Chamber of Commerce and the Dutch Chamber of Commerce; a former chairman of the Dutch Society of HK; a former member of the Dutch Chartered Institute of Tax Advisers; and a frequent contributor to various magazines.

Aseem Chawla

ASC Legal, Solicitors & Advocates

Aseem Chawla is Founder and Practice Leader at ASC Legal, Solicitors & Advocates, New Delhi. Aseem is Member of Bar Council of India, Fellow Chartered Accountant and certificate holder of “Comparative Tax Policy & Administration” from Harvard Kennedy School & “Vienna Certificate in Double Tax Treaties ” from Vienna University of Economics and Business.

Aseem has over two decades of experience in advising on variety of tax matters including inter national tax, cross border investment structuring and related tax issues, corporate & business advi sory, Exchange Control & Regulatory, White-collar Legislation, including Money Laundering Laws. He is an accredited Trust & Estate Practitioner and Member of Society of Trust & Estate Practitioners, U.K. Aseem is well regarded for estate planning, inheritance & family governance, trusts & private clients including, high net-worth individuals & trus tees and family offices.

Aseem is regularly invited to address various domestic & international tax forums and is involved in leadership capacities of various professional bodies & industry chambers. His views are sought on contemporary tax and policy matters by Print & Electronic media.

He has been consistently adjudged as a leading tax expert by Who’s Who Legal, Chambers and Partners, Asialaw Leading Lawyers, Expert Guides, etc.

He has several authorships to his credit, including much praised book on Indian contem porary tax landscape titled, “Finding a Straight Line Between Twists and Turns: Imperfect, Yet Honest Reflections on the Indian Tax Landscape ” and recently curated “Supreme Court on Company Law [Compendium of Cases] 1950-2021”, a pedagogical combination of insight and structured understanding of subject, comprising landmark Supreme Court judgments of last seven decades on company law.

Theophilus I Emuwa AÉLEX

Theo is widely acknowledged as one of Nigeria’s leading tax lawyers. His tax advisory profile spans across all types of income taxes as well as capital gains tax, and indirect taxes such as VAT, sales tax, customs and excise duties, and stamp duty.

He was for several years the chair of the tax committee of the section on business law of the Nigerian Bar Association. He is a member of the taxation section of the IBA, and is currently the vice chair of the International Fiscal Association, Nigeria.

A fellow of the Chartered Institute of Taxation of Nigeria (CITN), Theo served as the vice chair of the tax law review committee of the institute. Also, he contributed the chapter on International Taxation in the first edition of CITN Nigerian Tax Guides and Statutes. He was formerly the deputy editor of the Nigerian Tax Notes.

Theo is admitted to practise law in England and Wales, Nigeria and Ghana.

He holds both a BSc (1979) and an MSc (1980) in engineering from Imperial College London, and is a member of Gray’s Inn, London.

7th Floor, Ruttonjee House 11 Duddell Street Central Tel: +852 9869 1944 willem-jan.hoogland@haldanes.com www.haldanes.com

WWL says: Willem Jan Hoogland stands out in the international marketplace for his incisive advice to clients on tax matters, including transfer pricing and the applica tion of double tax treaties.

E-200, Greater Kailash-I New Delhi, 110 048 Tel: +91 11 46056282 +91 11 46054868 aseem@aseemchawla.com www.asclegal.com

WWL says: Aseem Chawla is praised for the “perceptiveness with which he analyses the facts” in his tax practice, which covers a range of specialisms from family govern ance to litigation.

4th Floor, Marble House 1 Kingsway Road Falomo, PO Box 52901 Ikoyi, Lagos Tel: +234 1 279 3365 tiemuwa@aelex.com www.aelex.com

WWL says: Theophilus Emuwa enjoys a fantastic reputation for his tax work, particularly in petroleum profits and corpo rate structuring issues. Commentators add, “He continues to be a leader in the Nigerian market for tax advisory work.”

Jean-Blaise Eckert Lenz & Staehelin

Jean-Blaise Eckert is considered as a leading lawyer in tax and private client matters in Switzerland. He is the co-head of the tax group of Lenz & Staehelin. He advises a number of multi national groups of companies as well as HNWIs.

Jean-Blaise Eckert is a frequent speaker at professional conferences on tax matters. He is secretary general of the IFA.

He sits on the board of several public and private companies, including Compagnie Financière Richemont SA, PSA International SA, Gonet & Cie and Banque Pâris Bertrand SA.

Jean-Blaise Eckert studied law at the University of Neuchâtel and was admitted to the Bar of Neuchâtel (1989) and the Bar of Geneva (1991). He acquired an MBA at Berkeley, Haas Business School (1991), a diploma as a certified tax expert (1994) and a diploma as a certified specialist SBA in inheritance law (2016). He joined Lenz & Staehelin in 1991 and has been a partner since 1999. He speaks French, English, German.

Lenz & Staehelin is one of the largest Swiss law firms with over 200 lawyers and with offices in Geneva, Zurich and Lausanne. Lenz & Staehelin’s scope of activities covers all areas of business law for Swiss and international clients.

Schafer Lenz & Staehelin

Daniel Schafer is a certified tax expert with expe rience in administration, contract and commercial law. He practices domestic and international taxa tion, with a special focus on corporate tax (including M&A, restructuring and relocation, private equity), Swiss VAT and real estate taxation. He also advises on tax related questions in connection with private clients (UHNWIs) as well as on real estate matters (transaction, structuring, acquisition).

Daniel Schafer graduated from the University of Fribourg (1996) and Hanover, Germany (1996). Following his admission to the Bar (1999), he obtained an LLM at Boston University (2001). He also obtained a diploma as a certified tax expert (2004). Daniel Schafer joined Lenz & Staehelin in 1999 and has been a partner since 2008. He speaks French, English and German.

Daniel Schafer is a member of the International Fiscal Association (IFA), the Swiss Bar Association (SAV), the Swiss Fiduciary Chamber and the Western Switzerland Association of Certified Tax Experts (OREF).

Lenz & Staehelin is one of the largest Swiss law firms with over 200 lawyers and with offices in Geneva, Zurich and Lausanne. Lenz & Staehelin’s scope of activities covers all areas of business law for Swiss and international clients.

Daniel Bader Bär & Karrer Ltd

Daniel Bader co-heads the tax practice and the social security practice at Bär & Karrer. He is based in Zurich and has been partner since 2010. He is a member of the managing board of Bär & Karrer.

Daniel Bader provides national and interna tional tax, social security and legal advice to indi viduals and corporate clients.

He comprehensively advises private clients, companies and entrepreneurs in tax and legal-re lated questions including successions planning, transactions and private wealth structures.

Daniel Bader develops solutions, particularly related to cross-border structuring and to corporate and private relocations from and to Switzerland. He assists clients in questions regarding income and wealth tax, estate and gift taxes, real estate tax and social security.

Daniel Bader is a frequent speaker at national and international tax and private clients confer ences, and acts as board member of Family Offices. He is president of the Swiss branch of the International Fiscal Association IFA.

He is listed as a leading lawyer by Chambers, The Legal 500 and Citywealth.

Bär & Karrer is a renowned Swiss law firm with more than 170 lawyers in Zurich, Geneva, Lugano and Zug. Its core business is advising clients on innovative and complex transactions and repre senting them in litigation, arbitration and regu latory proceedings. The firm’s clients range from multinational corporations to private individuals in Switzerland and around the world.

Bär & Karrer has been repeatedly awarded Switzerland’s “Law Firm of the Year” by the most prestigious international legal ranking agencies.

Route de Chêne 30 Geneva, CH-1211 Tel: +41 58 450 70 00 jean-blaise.eckert@lenzstaehelin.com www.lenzstaehelin.com

WWL says: Jean-Blaise Eckert enjoys a stellar reputation for his deep expertise in tax law. Sources further note his excellent record advising private clients in domestic and cross-border matters.

Route de Chêne 30 Geneva, CH-1211 Tel: +41 58 450 70 00 daniel.schafer@lenzstaehelin.com www.lenzstaehelin.com

WWL says: Daniel Schafer is well versed in domestic and international taxation law, according to sources who herald his adept handling of corporate tax and real estate matters.

Brandschenkestrasse 90 Zurich, 8002 Tel: +41 58 261 54 32 daniel.bader@baerkarrer.ch www.baerkarrer.ch

WWL says: Daniel Bader is held in high esteem for his sterling advice to corporate and private clients on complex tax issues, including cross-border structuring and relocations.

Daniel

Martin Busenhart Walder Wyss Ltd

Martin Busenhart is a partner in the tax team. He advises on national and international tax matters and is specialised in domestic and international structuring of capital market transactions, acqui sitions and divestments and the tax-optimised structuring for and relocations of entrepreneurs, partnerships and corporate groups.

Martin Busenhart was educated at Zurich University (lic iur, 1988) and graduated as a certified tax expert (1994). He has working experience as a tax expert and a tax partner with an international advisory firm in Zurich and London.

Martin Busenhart speaks German, English and French.

With around 250 legal experts, Walder Wyss is one of the most successful and fastest growing Swiss commercial law firms, with offices in Zurich, Geneva, Basel, Berne, Lausanne and Lugano. The firm specialises in corporate and commercial law, banking and finance, intellectual property and competition law, dispute resolution and tax law. Clients include national and international companies, publicly held corporations and family businesses as well as public law institutions and private clients.

Robert Desax Walder Wyss Ltd

Robert Desax is a partner in the tax team. He represents clients in controversial tax matters and assists private clients regarding the tax aspects of estate and wealth planning. He regularly advises on cross-border implications of international taxation, especially on the application of double tax treaties, on issues in connection with the refund of Swiss withholding tax, on the Swiss tax treatment of trusts as well as on the redomiciliation of individuals and businesses to Switzerland. Robert Desax is a frequent speaker on tax matters and is a regular author of contributions for tax publications.

Born in 1978, Robert Desax graduated from the University of Fribourg, Faculty of law, in 2002. In 2005 he passed the Zurich bar exam and obtained an LL.M. in international tax law from the Vienna University of Economics and Business in 2006. In 2010 he earned the diploma as a Swiss certified tax expert. He is a member of various professional organizations.

Robert Desax speaks French, German (as first and second native languages) and English. He is registered with the Zurich Bar and is admitted to practice in all Switzerland.

With around 250 legal experts, Walder Wyss is one of the most successful and fastest growing Swiss commercial law firms, with offices in Zurich, Geneva, Basel, Berne, Lausanne and Lugano. The firm specialises in corporate and commercial law, banking and finance, intellectual property and competition law, dispute resolution and tax law. Clients include national and international companies, publicly held corporations and family businesses as well as public law institutions and private clients.

Pascal Hinny Lenz & Staehelin

Prof. Dr. Pascal Hinny is a Swiss specialist in the field of national and international tax planning for multinationals (M&A, restructurings, recapitali zation, financing, relocation, private equity, family offices). He advises regularly on international and domestic transactions including public tender offers and private equity-buy-outs Pascal Hinny leads the Zurich Taxgroup of Lenz & Staehelin.

Pascal Hinny is a full professor of tax law at the law faculty of the University of Fribourg as well as director of the institute of law and economics (IDÉ) of the University of Fribourg. He is co-editor for international tax law of University of St Gallen tax journal IFF Forum für Steuerrecht (“IFF Forum for Tax Law”). Pascal Hinny is also, on a regular basis, adviser to and member of various expert groups of Swiss governmental bodies.

Pascal Hinny graduated from and completed his doctoral thesis at the University of St Gallen. He obtained an LLM in tax from London School of Economics LSE and is a Swiss certified tax expert. Admitted to the Schaffhausen Bar, Pascal Hinny joined Lenz & Staehelin and became a partner. He speaks German, English and French.

Pascal Hinny is a member of the EXPERTsuisse tax chapter, of the direct tax group of the European Tax Confederation (CFE) in Brussels, as well as the tax group for DACH countries (Germany, Austria, Switzerland), Berlin. Co-Head of Zurich Bar Association (ZAV), Swiss Bar Association (SAV) and the International Fiscal Association (IFA).

Lenz & Staehelin is one of the largest Swiss law firms with over 200 lawyers and with offices in Geneva, Zurich and Lausanne. Lenz & Staehelin’s scope of activities covers all areas of business law for Swiss and international clients.

Seefeldstrasse 123 PO Box Zurich, 8034 Tel: +41 58 658 55 80 martin.busenhart@walderwyss.com www.walderwyss.com

WWL says: Martin Busenhart is praised by market sources as “an excellent profes sional” and is highly appreciated for his first-rate work on tax structuring in capital market transactions.

Seefeldstrasse 123 PO Box Zurich, 8034 Tel: +41 58 658 52 77 robert.desax@walderwyss.com www.walderwyss.com

WWL says: Robert Desax is renowned as a go-to name in Switzerland for tax issues involving trusts, as well as complex structuring.

Brandschenkestrasse 24 Zurich, CH-8027 Tel: +41 58 450 80 00 pascal.hinny@lenzstaehelin.com www.lenzstaehelin.com

WWL says: Pascal Hinny is held in high esteem for his deep expertise in national and international tax planning for a range of corporate and private clients.

Daniel U Lehmann Bär & Karrer Ltd

Daniel U Lehmann is a certified tax expert and partner in the tax team. He is based in Zurich and has been a partner since 2001.

Daniel U Lehmann has broad experience in corporate tax matters, in particular M&A, corpo rate finance (including securitisation and ICOs), international tax planning as well as tax litigation work. Besides corporate clients, he also advises private clients in complex national and international tax planning.

He is co-editor of numerous publications, such as Transfer Pricing in Switzerland, Corporate Tax Reform III, Switzerland, tax issues related to ICOs (publication of ifst, Institut Finanzen und Steuern), and several articles within his fields of speciali sation. He is also a frequent speaker at seminars and conferences.

He graduated from the University of St Gallen in 1984. In 1992, he became a certified tax expert and after practising as a tax consultant at an international consulting firm, he was awarded a doctorate (Dr iur) from the University of St Gallen in 1995. Daniel U Lehmann speaks German, English, French and Spanish.

In 2014 Who’s Who Legal’s comments regarding Daniel U Lehmann included: “Lauded for his atten tive and well-informed advice given to corporate and private clients in complex national and interna tional tax planning” and “praised for his first-class tax advice” and in 2015 the publication noted that he is: “Vastly experienced across a broad range of corporate tax matters”. Chambers Global 2017 declares: “He has particular knowledge of matters pertaining to M&A, capital markets and corporate finance.”

Bär & Karrer is a renowned Swiss law firm with more than 170 lawyers in Zurich, Geneva, Lugano and Zug. Its core business is advising clients on innovative and complex transactions and repre senting them in litigation, arbitration and regu latory proceedings. The firm’s clients range from multinational corporations to private individuals in Switzerland and around the world.

Bär & Karrer has been repeatedly awarded Switzerland’s “Law Firm of the Year” by the most prestigious international legal ranking agencies.

Thomas Meister Walder Wyss Ltd

Thomas Meister is the co-founder of the tax depart ment of Walder Wyss Ltd, one of Switzerland’s leading law firms.

His primary focus is on domestic and inter national corporate tax, including tax optimisation, corporate and real estate finance, structured finance, corporate reorganisations and migrations, transaction structuring and M&A. He is also repre senting clients in tax audits, tax controversy and litigation at court.

Since 2004, Mr Meister has been an adjunct professor for tax law at the University of St Gallen. He is also lecturing on postgraduate tax programmes at the universities of Geneva, Lausanne and Zurich. Mr Meister is a founding member of the editorial board of Forum for Tax Law, a quarterly Swiss tax journal.

He studied at the universities of Lausanne, St Gallen (lic iur, 1989; Dr iur, 1995), and New York University (LLM, 1998) and graduated as a certified tax expert (1996). For his doctoral thesis he received the 1995 Blumenstein Award. Before joining Walder Wyss in 2002, Mr Meister gained working experience as trainee in a Zurich law firm and a District Court clerk, general secretary at the Zurich Revenue Service, as a tax associate in Zurich, Geneva and Washington DC law firms and as a tax partner in a Zurich law firm. He is admitted to the Zurich and New York Bars and speaks German, English and French.

With around 250 legal experts, Walder Wyss is one of the most successful and fastest growing Swiss commercial law firms, with offices in Zurich, Geneva, Basel, Berne, Lausanne and Lugano. The firm specialises in corporate and commercial law, banking and finance, intellectual property and competition law, dispute resolution and tax law. Clients include national and international companies, publicly held corporations and family businesses as well as public law institutions and private clients.

Brandschenkestrasse 90 Zurich, 8002 Tel: +41 58 261 54 30 daniel.lehmann@baerkarrer.ch www.baerkarrer.ch

Seefeldstrasse 123 PO Box Zurich, 8034 Tel: +41 58 658 55 73 thomas.meister@walderwyss.com www.walderwyss.com

WWL says: Thomas Meister is a tax law specialist who comes highly recommended for his encyclopaedic knowledge of taxation issues across a range of corporate matters.

WWL says: Daniel Lehmann is a distinguished practitioner with a wealth of experience in a number of corporate tax areas, from real estate transactions to collective investment schemes.

Michael Nordin Schellenberg Wittmer

Michael Nordin is a partner in Schellenberg Wittmer’s Zurich office, heading its taxation group. Michael focuses on transactions such as mergers and acquisitions, reorganisations and restructur ings, and those related to financing and capital markets. He has a strong focus on the finance industry. Michael conducts internal corporate investigations focusing on tax-related matters, and advises high-net-worth individuals.

Michael’s expertise includes counsel to a large bank on an internal business reorganisation, including the negotiation of the tax treatment of an offshore structure with the tax administra tion; counsel to a multinational Swiss company in a major acquisition and reorganisation; and representation of a large Swiss financial institu tion in major tax litigation. Furthermore, Michael is advising major banks on capital market issues on an on-going basis.

Michael earned a law degree from the University of St Gallen in 1991 and a doctorate in law in 1996. He was admitted to the Swiss Bar in 1993 and attended New York University, where he graduated with an LLM in international taxation in 1997. In 2000, Michael qualified as a Swiss-certified tax expert.

Before joining Schellenberg Wittmer, he worked in the group tax department of a major Swiss bank, the tax departments of two interna tional “Big Four” audit firms and for a large busi ness law firm in Zurich.

Heini Rüdisühli Lenz & Staehelin

Heini Rüdisühli is a partner in the Zurich office, where he leads the private clients practice group. His main field of activity is national and interna tional tax planning for private individuals as well as taxation of corporate reorganisations and acqui sitions. In addition, Heini Rüdisühli specialises in inheritance law and succession planning as well as executorship of estates. He has a broad knowledge of trusts.

Heini Rüdisühli is a member of the tax chapter board of the Swiss-American Chamber of Commerce. He lectures regularly at public semi nars in the field of Swiss and international tax law.

Admitted to Bern Bar (1988), Heini Rüdisühli acquired a diploma as a certified tax expert (1992) and a diploma as a certified specialist SBA in inher itance law (2016). Formerly a tax consultant with an international accounting company (1988), he joined Lenz & Staehelin in 1996, and has been a partner since 2001. Heini Rüdisühli speaks German and English.

Heini Rüdisühli is a member of the Zurich Bar Association (ZAV), the Swiss Bar Association (SAV), the Swiss Fiduciary Chamber, the International Fiscal Association (IFA), the International Bar Association (IBA), the Swiss-American Chamber of Commerce (Tax Chapter Board) and the Society of Trust and Estate Practitioners (STEP).

Lenz & Staehelin is one of the largest Swiss law firms with over 200 lawyers and with offices in Geneva, Zurich and Lausanne. Lenz & Staehelin’s scope of activities covers all areas of business law for Swiss and international clients.

Susanne Schreiber Bär & Karrer Ltd

Susanne Schreiber is a partner at Bär & Karrer in Zurich and co-heads the tax department.

Susanne Schreiber has extensive experience in international corporate tax matters, in particular in domestic and cross-border M&A transactions. Her work covers the tax aspects of pre-deal carveouts and reorganisations, due diligence, acquisi tion structuring, financing and post-transaction integration both in public and private M&A deals as well as SPA advice and M&A tax litigation. She advises on tax matters of capital market transac tions like IPOs and the tax efficient structuring of management incentive schemes.

Furthermore, she regularly supports Swiss multinationals in their tax planning work, in particular with respect to business restructurings and domestic and international tax developments, in discussions with tax authorities as well as tax litigation.

Susanne Schreiber is a German attor ney-at-law and tax adviser as well as a Swiss certified tax expert. Before joining Bär & Karrer she worked for an international law firm in Germany and for one of the big four companies in Zurich where she last headed the Swiss M&A tax department.

She regularly speaks on tax-related topics in the area of Swiss and international corporate tax law and publishes specialist articles as well as commentaries in the field of taxes.

She is an Officer of the IBA Taxes committee as well as a member of the exam commission for Swiss Certified Tax Experts, the tax chapter of the Swiss-American Chamber of Commerce, the International Fiscal Association, the International Bar Association and the EXPERTsuisse tax commission.

Löwenstrasse 19 Zurich, 8021 Tel: +41 44 215 5252 michael.nordin@swlegal.ch www.swlegal.ch

WWL says: Michael Nordin is a clear leader in the field who advises clients in the finan cial sector on corporate transactions, as well as internal investigations of taxation issues.

Brandschenkestrasse 24 Zurich, CH-8027 Tel: +41 58 450 80 00 heini.ruedisuehli@lenzstaehelin.com www.lenzstaehelin.com

WWL says: Heini Rüdisühli is a key name thanks to his deep expertise in M&A taxation matters, as well as succession and inher itance tax planning for private clients.

Susanne Schreiber has recently been awarded for outstanding quality client service with the Client Choice Award 2020 for Corporate Tax in Switzerland and is listed leading individual in The Legal 500 Europe rankings. In 2016 she won the award Rising Star: Tax at the IFLR Europe Women in Business Law Awards and is listed as a “woman-in-tax leader” in the International Tax Review.

Bär & Karrer is a renowned Swiss law firm with more than 170 lawyers in Zurich, Geneva, Lugano and Zug. Its core business is advising clients on innovative and complex transactions and repre senting them in litigation, arbitration and regu latory proceedings. The firm’s clients range from multinational corporations to private individuals in Switzerland and around the world.

Bär & Karrer has been repeatedly awarded Switzerland’s “Law Firm of the Year” by the most prestigious international legal ranking agencies.

Madeleine Simonek is a full professor of Swiss and International Tax Law at the University of Zurich and of counsel in Schellenberg Wittmer’s taxation group in Zurich. She has experience in all aspects of tax law, particularly corporate and international tax law. She specialises particularly in tax contro versies and litigation in domestic and international matters, tax legal opinions and international tax planning.

Madeleine has authored several tax books and publications, mainly in the field of corporate taxation and international tax law. She is currently a board member of the European Association of Tax Law Professors and a member of the Federal Commission on Tax Harmonization within Switzerland. In addition, she is the academic head of the postgraduate LL.M. programme on inter national tax law at the University of Zurich. She regularly speaks at national and international congresses.

Madeleine was admitted to the Swiss Bar in 1989. She obtained a doctorate degree in law from the University of Bern in 1994. In 2004, she became a professor of tax law at the University of Luzern and in 2009 was appointed at the University of Zurich. Madeleine is also a Swiss-certified tax expert.

Raoul Stocker

Bär & Karrer Ltd

Raoul Stocker has broad experience in all taxa tion matters and advises both corporations and individuals. His focus lies on cross-border struc turing of corporate transactions and businesses, and transfer pricing. He is specifically experienced in international tax litigation, such as mutual agreement procedures and advanced pricing agreements.

Raoul Stocker is a certified tax expert and holds a Dr iur from the University of St Gallen, where he is an honorary professor of tax law, and director of the university’s Institute for Financial Law and Economics. Raoul speaks German, English and French.

Bär & Karrer is a renowned Swiss law firm with more than 170 lawyers in Zurich, Geneva, Lugano and Zug. Its core business is advising clients on innovative and complex transactions and repre senting them in litigation, arbitration and regu latory proceedings. The firm’s clients range from multinational corporations to private individuals in Switzerland and around the world.

Bär & Karrer has been repeatedly awarded Switzerland’s “Law Firm of the Year” by the most prestigious international legal ranking agencies.

Brandschenkestrasse 90 Zurich, 8002 Tel: +41 58 261 52 12 susanne.schreiber@baerkarrer.ch www.baerkarrer.ch

WWL says: Susanne Schreiber is interna tionally renowned as a leading practitioner in the region, working on a broad range of complex tax issues in M&A transactions.

Löwenstrasse 19 Zurich, 8021 Tel: +41 44 215 5252 madeleine.simonek@swlegal.ch www.swlegal.ch

WWL says: Madeleine Simonek is a tax law specialist with vast experience and ency clopaedic knowledge in highly complex tax structuring and litigation cases.

Brandschenkestrasse 90 Zurich, 8002 Tel: +41 58 261 50 00 raoul.stocker@baerkarrer.ch www.baerkarrer.ch

WWL says: Raoul Stocker draws praise from international sources who consider him a leading expert in international tax liti gation and advisory matters.

Madeleine Simonek Schellenberg Wittmer

Maurus Winzap Walder Wyss Ltd

Maurus Winzap heads the tax team of Walder Wyss, one of Switzerland’s leading law firms.

Maurus’ practice covers all areas of domestic and international corporate taxation. He acts for a broad range of corporate and financial clients, and has developed significant expertise in planning and advising on M&A and private equity transactions, financings, corporate restructurings, relocations, capital market transactions, collective investment schemes and management incentive programmes. Furthermore, he focuses on advice to high-networth individuals, family offices and companies in connection with succession and estate planning.

Maurus is a member of the executive board of the Swiss IFA Branch. He regularly lectures and publishes in his areas of practice. All publications are available on www.walderwyss.com/maurus. winzap.

Born in 1972, Maurus received his degree in law from the University of Zurich in 1997 and his Master of Laws from the University of Virginia in 2002. He was admitted as a Swiss certified tax expert in 2004. Maurus speaks German and English. He is admitted to the Zurich Bar and licensed to practise law in the whole of Switzerland.

With around 250 legal experts, Walder Wyss is one of the most successful and fastest growing Swiss commercial law firms, with offices in Zurich, Geneva, Basel, Berne, Lausanne and Lugano. The firm specialises in corporate and commercial law, banking and finance, intellectual property and competition law, dispute resolution and tax law. Clients include national and international companies, publicly held corporations and family businesses as well as public law institutions and private clients.

Richard L Winston Winston Legal Group LLC

Richard L. Winston structures and analyzes complex cross-border transactions that involve Latin America and Europe. He focuses primarily on international tax planning while also considering a wide range of corporate and customs/trade issues. Mr. Winston represents both U.S. and non-U.S. multinational corporations as well as government agencies such as the state of Delaware. Mr. Winston has created a network of the top tax and corpo rate lawyers outside the United States to assist him with the implementation of his cross-border structures and corporate governance planning. He serves on the executive committee of IFA USA, and he is also a regional vice president for IFA USA for the Florida region. Mr. Winston received his J.D. from the University of Virginia School of Law (Virginia Law Review and Virginia Tax Review), his B.A. (high distinction) from the University of Virginia, and his LL.M in taxation from the New York University School of Law.

Joshua M Holmes Wachtell Lipton Rosen & Katz

Joshua M Holmes joined the tax department of Wachtell, Lipton, Rosen & Katz as an associate in 1999 and was elected partner in 2007. He focuses on the tax aspects of corporate transactions, including mergers and acquisitions, joint ventures, spin-offs and financial instruments. Mr Holmes has been the principal tax lawyer on numerous domestic and cross-border transactions in a wide range of industries.

Mr Holmes received a BA from the University of Pennsylvania in 1993, an MA in economics from Stanford University in 1996, a JD from Stanford Law School in 1999 and an LLM in taxation from New York University School of Law in 2004.

Mr Holmes is recognised as a leading tax lawyer by Chambers USA, Who’s Who Legal, Leaders League, and Super Lawyers. He is an active member of the executive committee of the tax section of the New York State Bar Association, in addition to being a member of the tax section of the American Bar Association, the USA branch of the International Fiscal Association, and the New York Committee of Realty Trust Tax Lawyers.

Seefeldstrasse 123 PO Box Zurich, 8034 Tel: +41 58 658 56 05 maurus.winzap@walderwyss.com www.walderwyss.com

WWL says: Maurus Winzap impresses market commentators with his broad knowl edge of taxation matters, covering the gamut of corporate transactions and collective investment schemes.

1395 Brickell Avenue Suite 800 Miami, 33131 Tel: +1 305 668 5395 richard@winstonlegalgroup.com www.winstonlegalgroup.com

WWL says: Richard Winston is a promi nent name in the international market, with commentators lauding his “excellence in Latin American tax issues”.

51 West 52nd Street New York, 10019

Tel: +1 212 403 1306 jmholmes@wlrk.com www.wlrk.com

WWL says: Joshua Holmes is a highly accomplished practitioner and excels in the tax aspects of corporate transactions, including financial instruments and joint ventures.

Deborah L Paul

Wachtell Lipton Rosen & Katz

Deborah L Paul is a partner in the tax depart ment at Wachtell, Lipton, Rosen & Katz where she focuses on the tax aspects of corporate transac tions, including mergers and acquisitions, joint ventures, spinoffs and financial instruments. Ms Paul has been the principal tax lawyer on numerous domestic and cross-border transactions, including strategic acquisitions and private equity buyouts, in a wide array of industries. Ms Paul is a frequent speaker at the Practising Law Institute, American Bar Association, New York State Bar Association and New York City Bar Association conferences on tax aspects of mergers and acquisitions and related topics. She is rated a leading tax lawyer by Chambers USA, The Legal 500, Super Lawyers and was recently named a Who’s Who Legal Global Elite Thought Leader in Corporate Tax. She was elected partner in 2000.

Ms Paul is a Lecturer on Law at Harvard Law School teaching International Tax and was the 2019 Chair of the tax section of the New York State Bar Association. Prior to joining Wachtell Lipton in 1997, Ms Paul was an assistant professor at the Benjamin N Cardozo School of Law (1995-1997) and an acting assistant professor at New York University School of Law (1994-1995).

Ms Paul received an AB from Harvard University in 1986, a JD from Harvard Law School in 1989 and an LLM in taxation from New York University School of Law in 1994.

Jodi J Schwartz

Wachtell Lipton Rosen & Katz

Jodi J Schwartz focuses on the tax aspects of corporate transactions, including mergers and acquisitions, joint ventures, spin-offs and financial instruments. Ms Schwartz has been the principal tax lawyer on numerous domestic and cross-border transactions in a wide range of industries. She was elected partner in 1990.

Ms Schwartz received her BS in economics magna cum laude from the University of Pennsylvania in 1981, her MBA from the University of Pennsylvania (Wharton School) in 1984, her JD magna cum laude from the University of Pennsylvania Law School in 1984 and her LLM in taxation from the New York University Law School in 1987.

Ms Schwartz is recognised as one of the world’s leading lawyers in the field of taxation, including being selected by Chambers Global Guide to the World’s Leading Lawyers, Chambers USA Guide to America’s Leading Lawyers for Business, International Who’s Who of Business Lawyers and as a tax expert by Euromoney Institutional Investor Expert Guides . In addition, she is a member of the executive committee and past chair of the tax section of the New York State Bar Association and also is a member of the American College of Tax Counsel.

Ms Schwartz serves as an officer of the UJA-Federation of NY, serves as a member of the Executive Committee and boards of the Jewish Federations of North America, Penn Hillel, The Jewish Board, American Jewish Joint Distribution Committee, and The Steep Rock Association and serves on the Board of Overseers of the University of Pennsylvania Law School and the boards of The Browning School and The Gateway School.

T Eiko Stange

Wachtell Lipton Rosen & Katz

T Eiko Stange is a member of the tax department at Wachtell, Lipton Rosen & Katz. He focuses on the tax aspects of US and cross-border mergers and acquisitions, spin-offs and other dispositions, leveraged buy outs, joint ventures and financing transactions. Mr Stange has been the principal tax lawyer on numerous major domestic and crossborder transactions in a diverse spectrum of indus tries, including telecommunications, technology, pharmaceuticals, banking and financial services, media and entertainment, real estate and retail. Mr Stange joined Wachtell, Lipton, Rosen & Katz in 2000 and became a partner in 2006.

His representations include: IAC/ InterActiveCorp in the separation of Match Group from its remaining businesses- eBay in the sale of StubHub to viagogo for $4.05 billion- Broadcom in its $10.7 billion acquisition of Symantec’s Enterprise Security business- United Technologies in its $147 billion merger of equals with RaytheonNewmont Mining in its $10 billion stock for stock acquisition of Goldcorp- United Technologies in its pending separation into three independent public companies- T-Mobile and Deutsche Telekom in the $146 billion combination of T-Mobile and SprintUnited Technologies in its $30.3 billion acquisi tion of Rockwell Collins- FMC Corporation in its acquisition of DuPont’s crop protection business in exchange for FMC’s Health and Nutrition busi ness and cash- eBay in its spin-off of PayPal- Visa Inc. in its €21.2 billion acquisition of Visa Europe Ltd.- XPO Logistics in its €3.24 billion acquisition of Norbert Dentressangle S.A.- Walgreen Co. in its long-term partnership with Alliance Boots and AmerisourceBergen, its acquisition of a 45% stake in Alliance Boots and its later acquisition of the remaining 55%, for an aggregate value of $27 billion- Dresser-Rand in its $7.6 billion sale to Siemens AG- Forest Laboratories in its $25 billion acquisition by Actavis- Verizon Communications in its $130 billion acquisition of Vodafone Group Plc’s 45% interest in Verizon Wireless.

51 West 52nd Street New York, 10019 Tel: +1 212 403 1300 dlpaul@wlrk.com www.wlrk.com

WWL says: Deborah Paul is widely recognised as a leading tax practitioner, possessing an excellent track record advising large-scale clients in cross-border and domestic transactions.

51 West 52nd Street

New York, 10019

Tel: +1 212 403 1212 jjschwartz@wlrk.com www.wlrk.com

WWL says: Jodi Schwartz receives wide spread endorsements for her top-tier work on transactional tax issues, including finan cial instruments and joint ventures.

T Eiko Stange (cont.)

Mr Stange received a JD equivalent from the Universität Hamburg, Germany in 1993, an LLM in corporation law from New York University School of Law in 1995 and an LLM in taxation from New York University School of Law in 1998.

Mr Stange is a member of the tax sections of the American Bar Association and the New York State Bar Association. He is a native of Germany.

DIRECTORY

An asterisk denotes practitioners who have profiles in the preceding pages.

Nominees have been selected based on comprehensive, independent survey work with both general counsel and private practitioners worldwide.

Only specialists who have met independent international research criteria are listed.

Argentina

Ruben Asorey

Estudio Asorey-Navarrine estudio@asonav.com.ar

Mariano Ballone

Teijeiro & Ballone mariano.ballone@te-ba.com

Manuel María Benites

Pérez Alati Grondona Benites & Arntsen mb@pagbam.com.ar

Valeria Estathio Estudio O’Farrell estathiov@eof.com.ar

Gloria Gurbista

Mitrani, Caballero & Ruiz Moreno Abogados gloria.gurbista@mcolex.com

Walter C Keiniger

Marval O’Farrell Mairal wk@marval.com

Guillermo A Lalanne Estudio O’Farrell lalanneg@eof.com.ar

Corina P Laudato Mitrani, Caballero & Ruiz Moreno Abogados corina.laudato@mcolex.com

Ezequiel Lipovetzky Bruchou Fernandez Madero & Lombardi ezequiel.lipovetzky@bruchou.com

Pedro Sebastián López Sansón Salaberren & López Sansón sls@syls.com.ar

Alejandro Esteban Messineo Bomchil alejandro.messineo@bomchil.com

Santiago Montezanti Beccar Varela smontezanti@beccarvarela.com

Matías Olivero Vila

Bruchou Fernandez Madero & Lombardi matias.olivero.vila@bfmyl.com

Leandro M Passarella

Passarella Abogados lmp@palegal.com.ar

Daniela Rey

Bruchou Fernandez Madero & Lombardi daniela.rey@bruchou.com

Australia

John Balazs

Balazs Lazanas & Welch LLP john@blwllp.com

Vivian Chang Ashurst vivian.chang@ashurst.com Andrew Clements

King & Wood Mallesons andrew.clements@au.kwm.com Michael A Clough

King & Wood Mallesons michael.clough@au.kwm.com

James Fabijancic Deloitte jfabijancic@deloitte.com.au Peter Feros Clayton Utz pferos@claytonutz.com Martin Fry Allens

martin.fry@allens.com.au Clint Harding Arnold Bloch Leibler charding@abl.com.au James Hmelnitsky SC Sixth Floor Selborne Wentworth Chambers jhmelnitsky@sixthfloor.com.au Paul King MinterEllison paul.king@minterellison.com Gina Lazanas Balazs Lazanas & Welch LLP gina@blwllp.com Mark M Leibler Arnold Bloch Leibler mleibler@abl.com.au Amrit MacIntyre Baker McKenzie Amrit.MacIntyre@bakermckenzie.com Lawrence M Magid Allens larry.magid@allens.com.au Craig Milner Allens craig.milner@allens.com.au Tim Neilson Greenwoods & Herbert Smith Freehills tim.neilson@greenwoods.com.au Frank O’Loughlin KC Victorian Bar frank.oloughlin@vicbar.com.au

Katrina Parkyn

King & Wood Mallesons katrina.parkyn@au.kwm.com Michael Perez

51 West 52nd Street New York, 10019 Tel: +1 212 403 1319 testange@wlrk.com www.wlrk.com

WWL says: T Eiko Stange advises major brands across a variety of industries on the tax aspects of domestic and cross-border transactions, including leveraged buy-outs and spin-offs.

Cristian Rosso Alba Rosso Alba, Francia & Asociados crossoalba@rafyalaw.com

Alberto Tarsitano Bulit Goñi & Tarsitano atarsitano@estudiobgyt.com

Guillermo Orlando Teijeiro Bomchil guillermo.teijeiro@bomchil.com

Fernando M Vaquero Marval O’Farrell Mairal fmv@marval.com

King & Wood Mallesons michael.perez@au.kwm.com Barbara Phair Ashurst barbara.phair@ashurst.com Peter Poulos MinterEllison peter.poulos@minterellison.com Mark Robertson KC Level Twenty Seven Chambers robertson@qldbar.asn.au Paul Sokolowski Arnold Bloch Leibler psokolowski@abl.com.au Andrew Spalding Mills Oakley aspalding@millsoakley.com.au

Brendan Sullivan SC

Tenth Floor Chambers sullivan@tenthfloor.org

Adrian Varrasso

MinterEllison adrian.varrasso@minterellison.com

John de Wijn AM KC Owen Dixon Chambers West dewijn@vicbar.com.au

Austria

Hans-Jörgen Aigner

Aigner Buzanich Rechtsanwälte OG hans-joergen.aigner@aignerbuzanich.com

Andreas Baumann*

PHH Tax

baumann@phh-tax.at Stefan Bendlinger ICON Wirtschaftstreuhand GmbH stefan.bendlinger@icon.at

Herbert Buzanich

Aigner Buzanich Rechtsanwälte OG herbert.buzanich@aignerbuzanich.com

Andreas Damböck

LeitnerLaw andreas.damboeck@leitnerleitner.com

Paul Doralt

DORDA Rechtsanwälte GmbH paul.doralt@dbj.at Stefan Huebner

Deloitte Tax Wirtschaftsprüfungs GmbH shuebner@deloitte.at

Gerald Schachner

bpv Hügel Rechtsanwälte GmbH gerald.schachner@bpv-huegel.com Clemens Philipp Schindler Schindler Attorneys clemens.schindler@schindlerattorneys.com Niklas Schmidt Wolf Theiss niklas.schmidt@wolftheiss.com Josef Schuch

Deloitte Tax Wirtschaftsprüfungs GmbH jschuch@deloitte.at

Michael Sedlaczek

Briem Baumgartner Rechtsanwälte GmbH robert.briem@briembaumgartner.at Claus Staringer

Freshfields Bruckhaus Deringer LLP claus.staringer@freshfields.com

Benjamin Twardosz

CERHA HEMPEL Rechtsanwälte GmbH benjamin.twardosz@cerhahempel.com

Christoph Urtz Baker McKenzie christoph.urtz@bakermckenzie.com

Christian Wimpissinger

BINDER GRÖSSWANG Rechtsanwälte GmbH wimpissinger@bindergroesswang.at Ulf Zehetner

KPMG Alpen-Treuhand AG

Belgium

Thierry Afschrift Afschrift thierry@afschrift.com

Christian Chéruy Loyens & Loeff christian.cheruy@loyensloeff.com

Xavier Clarebout Loyens & Loeff xavier.clarebout@loyensloeff.com

Luc De Broe Deloitte Legal ldebroe@deloitte.com

Guido De Wit Linklaters LLP guido.de_wit@linklaters.com

Jean-Michel Degée Arteo

jm.degee@arteo.law

Caroline Docclo Loyens & Loeff caroline.docclo@loyensloeff.com

Daniel Garabedian Arteo

d.garabedian@arteo.law

Gerd D Goyvaerts Tiberghien Lawyers gerdd.goyvaerts@tiberghien.com

Axel Haelterman

Freshfields Bruckhaus Deringer LLP axel.haelterman@freshfields.com

Werner Heyvaert AKD

wheyvaert@akd.eu

Philippe Hinnekens DLA Piper UK LLP philippe.hinnekens@dlapiper.com

Alain Huyghe Baker McKenzie CVBA/SCRL alain.huyghe@bakermckenzie.com

Christophe Laurent Loyens & Loeff christophe.laurent@loyensloeff.com

Howard M Liebman Jones Day hliebman@jonesday.com

Philippe Lion Baker McKenzie CVBA/SCRL philippe.lion@bakermckenzie.com

Nicolas Lippens Loyens & Loeff nicolas.lippens@loyensloeff.com

Jacques Malherbe Simont Braun jacques.malherbe@simontbraun.eu Philippe Malherbe Malherbe pmalherbe@malherbe.law

Benoit Malvaux Strelia benoit.malvaux@strelia.com

Koen Morbée Tiberghien Lawyers koen.morbee@tiberghien.com

Alexandre Ooms

Clifford Chance LLP alexandre.ooms@cliffordchance.com

Wim Panis Stibbe wim.panis@stibbe.com

Bernard Peeters Tiberghien Lawyers bernard.peeters@tiberghien.com

Patrick Smet Allen & Overy LLP patrick.smet@allenovery.com

Brent Springael Bird & Bird brent.springael@twobirds.com

Marnix Van Keirsbilck Dumon, Sablon & Vanheeswijck m.vankeirsbilck@dsvlaw.be

Ivo Vande Velde

Tiberghien Lawyers ivo.vandevelde@tiberghien.com

Henk Vanhulle Linklaters LLP henk.vanhulle@linklaters.com

Henk Verstraete Stibbe henk.verstraete@stibbe.com

Bolivia

Jaime Araújo Camacho Araújo & Forgues SC jaraujo@araujoforgues.com

Brazil

Daniel Abraham Loria

Stocche Forbes Advogados dloria@stoccheforbes.com.br

Sergio André Rocha

Sergio André Rocha Advocacia & Consultoria Tributária sergio.andre@sarocha.com.br

Hermano Notaroberto Barbosa BMA - Barbosa Müssnich Aragão hermano@bmalaw.com.br

Paulo Ayres Barreto

Advocacia Aires Barreto paulo@airesbarreto.adv.br

Roberto Barrieu

Cescon Barrieu Flesch & Barreto Advogados roberto.barrieu@cesconbarrieu.com.br

Andrea Bazzo Lauletta Mattos Filho andrea.bazzo@mattosfilho.com.br

Ricardo Luiz Becker

Pinheiro Neto Advogados rbecker@pn.com.br

João Francisco Bianco Mariz de Oliveira e Siqueira Campos Advogados jfb@marizsiqueira.com.br

Luiz Gustavo A S Bichara Bichara Advogados bichara@bicharalaw.com.br

Elidie Palma Bifano Mariz de Oliveira e Siqueira Campos Advogados epb@marizsiqueira.com.br

Vinicius Branco Levy & Salomão Advogados vbranco@levysalomao.com.br

Gustavo Brigagão Brigagão, Duque Estrada - Advogados gbrigagao@bdee.com.br

Rodrigo Brunelli Machado

Ulhôa Canto Rezende e Guerra Advogados rbrunelli@ulhoacanto.com.br

Sacha Calmon Navarro Coêlho

Sacha Calmon Misabel Derzi Consultores e Advogados scalmon@sachacalmon.com.br

André de Souza Carvalho Veirano Advogados andre.carvalho@veirano.com.br

Marcos André Vinhas Catão CTA ECIJA mcatao@ecija.com

Rodrigo Maito Da Silveira Dias Carneiro Advogados rms@diascarneiro.com.br

Misabel Abreu Machado Derzi

Sacha Calmon Misabel Derzi Consultores e Advogados mderzi@sachacalmon.com.br

Karem Jureidini Dias Rivitti e Dias Advogados karem@rivittidias.com.br

Roberto Duque Estrada

Brigagão, Duque Estrada - Advogados restrada@bdee.com.br

Renata Emery

TozziniFreire Advogados remery@tozzinifreire.com.br

Gil F Mendes Mattos Filho gil.mendes@mattosfilho.com.br

Luís Rogério Farinelli Farinelli Advogados lfarinelli@machadoassociados.com.br

Luiz Felipe Centeno Ferraz Mattos Filho lferraz@mattosfilho.com.br

Luciana Rosanova Galhardo Pinheiro Neto Advogados lrgalhardo@pn.com.br

Ives Gandra da Silva Martins Advocacia Gandra Martins ivesgandra@gandramartins.adv.br

Gustavo Lian Haddad Lefosse Advogados gustavo.haddad@lefosse.com

José Otavio Haddad Faloppa BMA - Barbosa Müssnich Aragão jof@bmalaw.com.br

Leonardo Homsy Mattos Filho leonardo.homsy@mattosfilho.br

Ricardo Krakowiak Advocacia Krakowiak advocacia@krakowiak.com.br

Ricardo Lacaz Martins Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados lacaz@lacazmartins.com.br

Glaucia Maria Lauletta Frascino Mattos Filho glaucia.lauletta@mattosfilho.com.br

Henrique Lopes KLA - Koury Lopes Advogados hlopes@klalaw.com.br

Pedro Lunardelli Advocacia Lunardelli pglunardelli@advocacialunardelli.com.br

Hugo de Brito Machado Segundo Machado Sociedade de Advogados hbm@hugomachado.adv.br

Ricardo Mariz de Oliveira Mariz de Oliveira e Siqueira Campos Advogados rmo@marizsiqueira.com.br

Pedro Luciano Marrey Jr Mattos Filho marrey@mattosfilho.com.br

Natanael Martins Martins Franco Texeira natanael.martins@mft.com.br

Giancarlo Chamma Matarazzo Pinheiro Neto Advogados gmatarazzo@pn.com.br

Flavio Mifano Mattos Filho fmifano@mattosfilho.com.br

Ian Muniz Veirano Advogados ian.muniz@veirano.com.br

Simone Dias Musa Trench Rossi Watanabe simone.musa@trenchrossi.com

Andrea Nogueira Neves Nogueira Pires Advogados anogueira@nplaw.adv.br

Raquel Novais

Machado Meyer Sendacz e Opice Advogados rnovais@machadomeyer.com.br

Luiz Roberto Peroba Barbosa Pinheiro Neto Advogados lperoba@pn.com.br

Victor Polizelli KLA - Koury Lopes Advogados vpolizelli@klalaw.com.br

Roberto Quiroga Mosquera Mattos Filho quiroga@mattosfilho.com.br

João Dácio Rolim Rolim, Viotti, Goulart, Cardoso Advogados j.d.rolim@rolimvlc.com

Cristiano Frederico Ruschmann BRATAX Brazuna Ruschmann e Soriano Sociedade de Advogados rus@bratax.com.br

Igor Mauler Santiago Mauler Advogados igor@mauleradvogados.com.br

Luís Eduardo Schoueri Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados schoueri@lacazmartins.com.br

Alexandre Siciliano Borges Lobo de Rizzo Advogados alexandre.siciliano@loboderizzo.com.br

Roberto de Siqueira Campos Mariz de Oliveira e Siqueira Campos Advogados rmo@marizadvogados.com.br

Renato Souza Coelho Stocche Forbes Advogados rcoelho@stoccheforbes.com.br

Fernando Tonanni Machado Meyer Sendacz e Opice Advogados fernandotonanni@machadomeyer.com.br

Heleno Taveira Torres Heleno Torres Advogados mail@helenotorres.com.br

Erika Tukiama

Chiarottino e Nicoletti Advogados contato@chiarottino.com.br

Carlos Alberto Ulhôa Canto Ulhôa Canto Rezende e Guerra Advogados cauc@ulhoacanto.com.br

Ana Cláudia Akie Utumi Utumi Advogados ana.utumi@utumilaw.com

Guido Vinci

Tauil & Chequer Advogados in association with Mayer Brown gvinci@mayerbrown.com

Paulo de Barros Carvalho Barros Carvalho Advogados Associados paulo@barroscarvalho.com.br

André Gomes de Oliveira

Castro Barros Advogados andre.oliveira@cbsg.com.br

Celso de Paula F da Costa

Machado Meyer Sendacz e Opice Advogados celsopfcosta@machadomeyer.com.br

British Virgin Islands

Ayana Hull Harney Westwood & Riegels ayana.hull@harneys.com

Canada Alberta

Douglas S Ewens KC Moodys Tax dewens@moodystax.com

Siobhan A M Goguen KC Felesky Flynn LLP sgoguen@felesky.com

Darcy D Moch KC Bennett Jones LLP mochd@bennettjones.com

British Columbia

Ian Gamble Thorsteinssons LLP gamble@thor.ca Michael McLaren Thorsteinssons LLP mhmclaren@thor.ca Joel A Nitikman Dentons Canada LLP joel.nitikman@dentons.com

Ontario

Firoz Ahmed Osler Hoskin & Harcourt LLP fahmed@osler.com

Thomas A Bauer Bennett Jones LLP bauert@bennettjones.com Jack Bernstein Aird & Berlis LLP jbernstein@airdberlis.com

Stephen W Bowman Bennett Jones LLP bowmans@bennettjones.com Douglas Cannon McCarthy Tétrault LLP dcannon@mccarthy.ca Corrado Cardarelli Torys LLP ccardarelli@torys.com Brian R Carr Thorsteinssons LLP bcarr@thor.ca Michael Colborne Thorsteinssons LLP mwcolborne@thor.ca R Ian Crosbie Davies Ward Phillips & Vineberg LLP icrosbie@dwpv.com Paul Gibney Thorsteinssons LLP pjgibney@thor.ca Nigel Johnston McCarthy Tétrault LLP njohnston@mccarthy.ca Raj Juneja McCarthy Tétrault LLP rjuneja@mccarthy.ca Claire MC Kennedy Bennett Jones LLP kennedyc@bennettjones.com John G Lorito Stikeman Elliott LLP jlorito@stikeman.com Patrick Marley Osler Hoskin & Harcourt LLP pmarley@osler.com

Al Meghji Osler Hoskin & Harcourt LLP ameghji@osler.com Jon Northup Goodmans LLP jnorthup@goodmans.ca Kathleen Penny Blake, Cassels & Graydon LLP kathleen.penny@blakes.com

Gabrielle MR Richards

McCarthy Tétrault LLP grichard@mccarthy.ca

Elie Roth

Davies Ward Phillips & Vineberg LLP eroth@dwpv.com

Stephen S Ruby

Davies Ward Phillips & Vineberg LLP sruby@dwpv.com

Alan M Schwartz KC Fasken aschwartz@fasken.com

Mitchell Sherman Goodmans LLP msherman@goodmans.ca

Carrie Smit Goodmans LLP csmit@goodmans.ca

Kenneth J Snider

Cassels Brock & Blackwell LLP ksnider@casselsbrock.com

Christopher J Steeves Fasken csteeves@fasken.com

Paul Stepak

Blake, Cassels & Graydon LLP paul.stepak@blakes.com

Steve Suarez

Borden Ladner Gervais LLP ssuarez@blg.com

Jeffrey C Trossman

Blake, Cassels & Graydon LLP jeffrey.trossman@blakes.com

Geoffrey S Turner

Davies Ward Phillips & Vineberg LLP gturner@dwpv.com

John M Ulmer

Davies Ward Phillips & Vineberg LLP julmer@dwpv.com

Chris Van Loan

Blake, Cassels & Graydon LLP chris.vanloan@blakes.com

Scott Wilkie

Blake, Cassels & Graydon LLP scott.wilkie@blakes.com

Barbara Worndl Aird & Berlis LLP bworndl@airdberlis.com

Jerald M Wortsman Torys LLP jwortsman@torys.com

Quebec

Brian Bloom

Davies Ward Phillips & Vineberg LLP bbloom@dwpv.com

Nathan Boidman

Davies Ward Phillips & Vineberg LLP nboidman@dwpv.com

Mark Brender

Osler Hoskin & Harcourt LLP mbrender@osler.com

Derek G Chiasson

Norton Rose Fulbright Canada LLP derek.chiasson@nortonrosefulbright.com

Michael N Kandev

Davies Ward Phillips & Vineberg LLP mkandev@dwpv.com

Angelo Nikolakakis

EY Law LLP, allied with Ernst & Young LLP angelo.nikolakakis@ca.ey.com

Robert Raizenne

Osler Hoskin & Harcourt LLP rraizenne@osler.com

Alain Ranger Fasken aranger@fasken.com

Chile

Fernando Barros Tocornal Barros & Errázuriz Abogados fbarros@bye.cl

Sandra Benedetto PricewaterhouseCoopers Consultores Auditores y Compañía Limitada sandra.benedetto@cl.pwc.com

Jaime Carey Carey

jaime.carey@carey.cl

Carolina Collantes Fischer & Cía ccollantes@fischerycia.cl

María Teresa Cremaschi Moure MBC Abogados mtcremaschi@mbcabogados.com

Isabel Espinoza Fischer & Cía iespinoza@fischerycia.cl

Alex Fischer Fischer & Cía afischer@fischerycia.cl

Cristóbal Herrera Fischer & Cía cherrera@fischerycia.cl Guillermo Infante C Philippi Prietocarrizosa Ferrero DU & Uría guillermo.infante@ppulegal.com

Carla Maldonado

Baraona Marshall & Cía cmaldonado@baraona.cl

Raúl Marshall Baraona Marshall & Cía rmarshall@baraona.cl Macarena Navarrete Ernst & Young macarena.navarrete@cl.ey.com

Jessica Power Carey

jpower@carey.cl

Mario Silva P

Philippi Prietocarrizosa Ferrero DU & Uría mario.silva@ppulegal.com

Rodrigo Stein KPMG Chile rodrigostein@kpmg.com

Carola Trucco Horwitz Barros & Errázuriz Abogados ctrucco@bye.cl

Juan Cristóbal Valenzuela Baraona Marshall & Cía jvalenzuela@baraona.cl

China

Peter Yongjun Ni Zhong Lun Law Firm peterni@zhonglun.com

Colombia

Martín Acero

Philippi Prietocarrizosa Ferrero DU & Uría martin.acero@ppulegal.com

Felipe Aroca Aroca Vives Abogados felipe.aroca@arocavives.com

Ana Lucia Barrientos Legal Business Advisors ana.barrientos@phrlegal.com

Paul Cahn-Speyer Wells

Cahn-Speyer Paredes & Asociados info111@domain.ext

Camilo Cortes

Dentons Cardenas & Cardenas Abogados ccortes@cardenasycardenas.com

Juan Pablo Godoy Fajardo GODOYHOYOS jgodoy@godoyhoyos.com

Mónica Hernández Gómez GODOYHOYOS mhernandez@godoyhoyos.com

Catalina Hoyos J GODOYHOYOS choyos@godoyhoyos.com

Carlos Mario Lafaurie Scorza PricewaterhouseCoopers carlos_mario.lafaurie@pwc.com

Alfredo Lewin

Lewin & Wills Attorneys and Counsellors at Law alewin@lewinywills.com

Luis Felipe Noreña GODOYHOYOS lnorena@goh.law

Mauricio Piñeros Perdomo Gomez-Pinzón Abogados SAS mpineros@gomezpinzon.com

Mauricio A Plazas

Mauricio A Plazas Vega Abogados notificaciones@mpvabogados.com

Monica Reyes Reyes Abogados Asociados SA mreyes@reyesaa.com

Adrian Rodriguez

Lewin & Wills Attorneys and Counsellors at Law arodriguez@lewinywills.com

Carolina Rozo

Philippi Prietocarrizosa Ferrero DU & Uría carolina.rozo@ppulegal.com

Juan Guillermo Ruiz Posse Herrera Ruiz juanguillermo.ruiz@phrlegal.com

Ricardo Ruiz Ernst & Young SAS ricardo.ruiz@co.ey.com

Jaime Vargas Ernst & Young SAS jaime.vargas.c@co.ey.com

Costa Rica

Hernán Pacheco O EY Law hernan.pacheco@cr.ey.com

Diego Salto Consortium Legal dsalto@consortiumlegal.com

Adrián Torrealba Facio & Cañas atorrealba@fayca.com

Cyprus

Ioanna Solomou* Michael Kyprianou & Co LLP ioanna.solomou@kyprianou.com

Czech Republic

Pavel Fekar Baker McKenzie pavel.fekar@bakermckenzie.com

Helena Navratilova

Kocian Solc Balastik, advokatni kancelar, s.r.o. hnavratilova@ksb.cz

Lucie Vorlíčková Rödl & Partner lucie.vorlickova@roedl.cz

Denmark

Stine Andersen

KPMG Advokatfirma stine.andersen@kpmg-law.com

Erik Banner-Voigt Copenhagen Infrastructure Partners cip@cip.dk

Anne Becker-Christensen LEAD Rödl & Partner anne.becker@lead-roedl.dk

Nikolaj Bjørnholm Bjørnholm Law nbj@bjornholmlaw.com

Artur Bugsgang DLA Piper Denmark Law Firm artur.bugsgang@dlapiper.com

Thomas Frøbert Bech-Bruun thf@bechbruun.com

Hans Severin Hansen Plesner Advokatpartnerselskab hsh@plesner.com

Niclas Holst Sonne Gorrissen Federspiel nhs@gorrissenfederspiel.com

Tom Kári Kristjánsson Plesner Advokatpartnerselskab tkk@plesner.com

Søren Lehmann Nielsen Plesner Advokatpartnerselskab slen@plesner.com

Michael Nørremark Kromann Reumert mno@kromannreumert.com

Arne Møllin Ottosen Kromann Reumert ao@kromannreumert.com

Anders Endicott Pedersen Plesner Advokatpartnerselskab aep@plesner.com

Arne Riis BDO ari@bdo.dk

Jakob Schilder-Knudsen DLA Piper Denmark Law Firm jakob.schilder.knudsen@dk.dlapiper.com

Michael Serup Bech-Bruun mcs@bechbruun.com

Jakob Skaadstrup Andersen Gorrissen Federspiel jsa@gorrissenfederspiel.com

Jan Steen Hansen Gorrissen Federspiel jha@gorrissenfederspiel.com

Ecuador

Paola Gachet Robalino Law pgachet@robalinolaw.com

Paola Robalino Rosero Gonzalez Peñaherrera & Asociados Abogados paolarobalino@gpa-lawyers.com

England

Gareth Amdor Reed Smith LLP gamdor@reedsmith.com

James Anderson Skadden Arps Slate Meagher & Flom (UK) LLP james.anderson@skadden.com

Philip Baker KC Field Court Tax Chambers pb@fieldtax.com

Mark Baldwin Macfarlanes LLP mark.baldwin@macfarlanes.com

Sandy Bhogal Gibson, Dunn & Crutcher LLP sbhogal@gibsondunn.com

Arun Birla Paul Hastings LLP arunbirla@paulhastings.com

Jan Birtwell

O’Melveny & Myers LLP jbirtwell@omm.com

Adam Blakemore

Cadwalader Wickersham & Taft LLP adam.blakemore@cwt.com

Mark Brailsford

Bryan Cave Leighton Paisner LLP mark.brailsford@bclplaw.com

Jonathan Bremner KC One Essex Court jbremner@oeclaw.co.uk

Helen Buchanan

Freshfields Bruckhaus Deringer LLP helen.buchanan@freshfields.com

Lydia Challen Allen & Overy LLP lydia.challen@allenovery.com

Peter Clements

Freshfields Bruckhaus Deringer LLP peter.clements@freshfields.com

Brenda Coleman Ropes & Gray LLP brenda.coleman@ropesgray.com

Jonathan Cooklin

Davis Polk & Wardwell London LLP jonathan.cooklin@davispolk.com

Alexander Cox Ashurst LLP alexander.cox@ashurst.com

Nick Cronkshaw Simmons & Simmons LLP nick.cronkshaw@simmons-simmons.com

Damien Crossley Macfarlanes LLP damien.crossley@macfarlanes.com

Felicity Cullen KC Devereux Chambers cullen@devchambers.co.uk

Chris Davies Clifford Chance LLP chris.davies@cliffordchance.com

Paul Davison

Freshfields Bruckhaus Deringer LLP paul.davison@freshfields.com

Jenny Doak

Weil Gotshal & Manges jenny.doak@weil.com

Steve Edge Slaughter and May steve.edge@slaughterandmay.com

Sean Finn Latham & Watkins sean.finn@lw.com

Malcolm Gammie KC One Essex Court mgammie@oeclaw.co.uk

Robert Gaut Proskauer Rose rgaut@proskauer.com

Heather Gething Herbert Smith Freehills LLP heather.gething@hsf.com

Julian Ghosh KC One Essex Court jghosh@oeclaw.co.uk

David Goldberg KC Gray’s Inn Tax Chambers dgg@taxbar.com

Ashley Greenbank Macfarlanes LLP ashley.greenbank@macfarlanes.com

Melanie Hall KC Monckton Chambers mhall@monckton.com

David Harkness Clifford Chance LLP david.harkness@cliffordchance.com

Christopher Harrison Allen & Overy LLP

christopher.harrison@allenovery.com

David Haworth

Freshfields Bruckhaus Deringer LLP david.haworth@freshfields.com

Matthew Hodkin

Norton Rose Fulbright LLP matthew.hodkin@nortonrosefulbright.com

Karen Hughes

Hogan Lovells International LLP karen.hughes@hoganlovells.com

Tom Jarvis

Watson Farley & Williams tjarvis@wfw.com

Alex Jupp Skadden Arps Slate Meagher & Flom (UK) LLP alex.jupp@skadden.com

Jessica Kemp Travers Smith LLP jessica.kemp@traverssmith.com

Marc C W Klerks

Loyens & Loeff marc.klerks@loyensloeff.com

Mike Lane Slaughter and May mike.lane@slaughterandmay.com

Helen Lethaby

Freshfields Bruckhaus Deringer LLP helen.lethaby@freshfields.com

James McCredie Macfarlanes LLP james.mccredie@macfarlanes.com

Gareth Miles Slaughter and May gareth.miles@slaughterandmay.com

Paul Miller Ashurst LLP paul.miller@ashurst.com

Gerald Montagu Gide Loyrette Nouel LLP gerald.montagu@gide.com

Dan Neidle

Tax Policy Associates info@taxpolicy.org.uk

Jonathan Peacock KC 11 New Square john.moore@11newsquare.com

Kevin Prosser KC

Pump Court Tax Chambers kprosser@pumptax.com

Gary Richards Mishcon de Reya LLP gary.richards@mishcon.com Yash Rupal Simpson Thacher & Bartlett LLP yash.rupal@stblaw.com

Kathleen Russ Travers Smith LLP kathleen.russ@traverssmith.com

Nicola Saccardo Charles Russell Speechlys LLP Nicola.Saccardo@crsblaw.com

Angela Savin

KPMG LLP

angela.savin@kpmg.co.uk

Jonathan Schwarz

Temple Tax Chambers jonathan.schwarz@taxbarristers.com

Maryanna Sharrock

Stephenson Harwood LLP Maryanna.Sharrock@shlegal.com

Simon Skinner Travers Smith LLP simon.skinner@traverssmith.com

May Smith

Freshfields Bruckhaus Deringer LLP may.smith@freshfields.com

Mark Stapleton Dechert LLP mark.stapleton@dechert.com

Dominic Stuttaford

Norton Rose Fulbright LLP dominic.stuttaford@nortonrosefulbright.com

Andrew Thomson Sullivan & Cromwell LLP thomsona@sullcrom.com

Vimal Tilakapala Allen & Overy LLP vimal.tilakapala@allenovery.com

Lynne Walkington Linklaters LLP lynne.walkington@linklaters.com

S Eric Wang Sullivan & Cromwell LLP wangs@sullcrom.com

Neil Warriner

Herbert Smith Freehills LLP neil.warriner@hsf.com

Isaac Zailer

Herbert Smith Freehills LLP isaac.zailer@hsf.com

Finland

Mikko Alakare

Castrén & Snellman Attorneys Ltd mikko.alakare@castren.fi

Ossi Haapaniemi Roschier, Attorneys Ltd ossi.haapaniemi@roschier.com Raimo Hietala Ernst & Young raimo.hietala@fi.ey.com

Lari Hintsanen Deloitte & Touche Oy lari.hintsanen@deloitte.fi

Janne Juusela

Borenius Attorneys Ltd janne.juusela@borenius.com

Einari Karhu

Borenius Attorneys Ltd einari.karhu@borenius.com

Sebastian Kellas Avance Attorneys Ltd sebastian.kellas@avance.com

Sari Laaksonen

Castrén & Snellman Attorneys Ltd sari.laaksonen@castren.fi

Samu Lassila Krogerus samu.lassila@krogerus.com Antti Lehtimaja Krogerus antti.lehtimaja@krogerus.com

Samuli Makkonen

Pricewaterhouse Coopers Oy samuli.makkonen@fi.pwc.com

Mika Ohtonen

Roschier, Attorneys Ltd mika.ohtonen@roschier.com

Karin Svennas Pricewaterhouse Coopers Oy karin.svennas@fi.pwc.com

Niklas Thibblin Waselius & Wist niklas.thibblin@ww.fi

Timo Torkkel Lecklé timo.torkkel@leckle.fi

Sami Tuominen Bird & Bird Attorneys Ltd sami.tuominen@twobirds.com

Heikki Vesikansa Hannes Snellman Attorneys Ltd heikki.vesikansa@hannessnellman.com

Martti Virolainen

Pricewaterhouse Coopers Oy martti.virolainen@fi.pwc.com

Heikki Wahlroos

Borenius Attorneys Ltd heikki.wahlroos@borenius.com

Jouni Weckström Waselius & Wist jouni.weckstrom@ww.fi

France

Claire Acard

EY Société d’Avocats claire.acard@ey-avocats.com

Vincent Agulhon Darrois Villey Maillot Brochier vagulhon@darroisvilley.com Stéphane Austry

CMS Francis Lefebvre stephane.austry@cms-fl.com Gauthier Blanluet Sullivan & Cromwell LLP blanluetg@sullcrom.com Édouard Chapellier Linklaters LLP edouard.chapellier@linklaters.com Jean-Yves Charriau Lacourte Raquin Tatar charriau@lacourte.com

Michel Collet

CMS Francis Lefebvre michel.collet@cms-fl.com Anne-Sophie Coustel Cleary Gottlieb Steen & Hamilton LLP acoustel@cgsh.com

Vincent Daniel-Mayeur Freshfields Bruckhaus Deringer LLP vincent.daniel-mayeur@freshfields.com

Olivier Dauchez

Gide Loyrette Nouel AARPI dauchez@gide.com

Pierre Dedieu

CMS Francis Lefebvre pierre.dedieu@cms-fl.com

Niels Dejean Shearman & Sterling LLP ndejean@shearman.com

Philippe Derouin

Philippe Derouin philippe.derouin@cabinet-derouin.com Frédéric Donnedieu de Vabres Arsène - Taxand frederic.donnedieu@arsene-taxand.com Pierre-Henri Durand Bredin Prat phd@bredinprat.com

Gilles Entraygues

Cleary Gottlieb Steen & Hamilton LLP gentraygues@cgsh.com

Julien Gayral Bredin Prat juliengayral@bredinprat.com

Stéphane Gelin

CMS Francis Lefebvre stephane.gelin@cms-fl.com

Bruno Gibert

CMS Francis Lefebvre bruno.gibert@cms-fl.com

Bruno Gouthière CMS Francis Lefebvre bruno.gouthiere@cms-fl.com

Yann Grolleaud

Villey Girard Grolleaud AARPI ygrolleaud@vggassocies.com

Daniel Gutmann

CMS Francis Lefebvre daniel.gutmann@cms-bfl.com

Benjamin Homo Mayer Brown bhomo@mayerbrown.com

Alexandre Lagarrigue

Clifford Chance Europe LLP alexandre.lagarrigue@cliffordchance.com

Edouard Milhac

CMS Francis Lefebvre edouard.milhac@cms-fl.com

Thomas Perrot

Skadden Arps Slate Meagher & Flom LLP thomas.perrot@skadden.com

Olivia Rauch-Ravisé

Latham & Watkins olivia.rauch-ravise@lw.com

Xavier Renard Latham & Watkins xavier.renard@lw.com

Anne Robert Bredin Prat annerobert@bredinprat.com

François Rontani CMS Francis Lefebvre francois.rontani@cms-fl.com

Yves Rutschmann Bredin Prat yvesrutschmann@bredinprat.com

Julien Saïac

CMS Francis Lefebvre julien.saiac@cms-fl.com

Cyril Valentin

Freshfields Bruckhaus Deringer LLP cyril.valentin@freshfields.com

Mathieu Vignon

Allen & Overy LLP

mathieu.vignon@allenovery.com

Sébastien de Monès Bredin Prat sebastiendemones@bredinprat.com

Allard de Waal

Paul Hastings (Europe) LLP allarddewaal@paulhastings.com

Agnès de l’Estoile-Campi

CMS Francis Lefebvre agnes.delestoile-campi@cms-fl.com

Germany

Jochen Bahns

Flick Gocke Schaumburg jochen.bahns@fgs.de

Stefan Behrens

Clifford Chance Partnerschaft mbB stefan.behrens@cliffordchance.com

Bodo Bender

White & Case LLP bodo.bender@whitecase.com

Hans-Georg Berg

SZA Schilling Zutt & Anschütz Rechtsanwalts AG hans-georg.berg@sza.de

Malte Bergmann YPOG malte.bergmann@ypog.law Jens Blumenberg Linklaters LLP jens.blumenberg@linklaters.com

Gottfried E Breuninger Allen & Overy LLP gottfried.breuninger@allenovery.com

Axel Bödefeld

Oppenhoff & Partner Rechtsanwälte Steuerberater Partnerschaftsgesellschaft mbB axel.boedefeld@oppenhoff.eu

Martin Bünning Ashurst LLP martin.buenning@ashurst.com Xaver Ditz

Flick Gocke Schaumburg xaver.ditz@fgs.de Pia Dorfmueller Dentons pia.dorfmueller@dentons.com Georg Edelmann Noerr PartGmbB georg.edelmann@noerr.com

Stephan Eilers

Freshfields Bruckhaus Deringer LLP stephan.eilers@freshfields.com

Torsten Engers

Flick Gocke Schaumburg torsten.engers@fgs.de

Thomas Fox Latham & Watkins LLP thomas.fox@lw.com

Rolf Füger Milbank LLP rfueger@milbank.com

Marc H Kotyrba Renzenbrink, Raschke, von Knobelsdorff, Heiser kotyrba@renzenbrink-partner.de

Wilhelm Haarmann McDermott Will & Emery Rechtsanwälte Steuerberater LLP whaarmann@mwe.com

Martin Klein Hengeler Mueller martin.klein@hengeler.com

Thomas Kleinheisterkamp Milbank LLP tkleinheisterkamp@milbank.com

Stefan Köhler EY

stefan.koehler@de.ey.com Thomas Küffner küffner maunz langer zugmaier thomas.kueffner@kmlz.de Florian Lechner Jones Day flechner@jonesday.com Jörg W Lüttge Flick Gocke Schaumburg jwl@fgs.de Michael Marquardt Gleiss Lutz

michael.marquardt@gleisslutz.com Stefan Mayer Gleiss Lutz stefan.mayer@gleisslutz.com

Dirk Pohl

McDermott Will & Emery Rechtsanwälte Steuerberater dpohl@mwe.com

Reinhard Pöllath POELLATH rp@pplaw.com Konrad Rohde DLA Piper UK LLP

Michael Schaden EY

michael.schaden@ernst-young.de Harald Schaumburg Flick Gocke Schaumburg harald.schaumburg@fgs.de Matthias Scheifele Hengeler Mueller matthias.scheifele@hengeler.com Oded Schein Kirkland & Ellis International LLP

Martin Schießl

Freshfields Bruckhaus Deringer LLP martin.schiessl@freshfields.com

Klaus Sieker Flick Gocke Schaumburg klaus.sieker@fgs.de

Stefan Süss Latham & Watkins LLP stefan.suess@lw.com

Daniel Weyde Cleary Gottlieb Steen & Hamilton LLP jweyde@cgsh.com

Götz T Wiese Wiese Lukas goetz.wiese@wieselukas.de Wolf-Georg Freiherr von Rechenberg BRL Wolf.vonRechenberg@BRL.de

Greece

Marina S Allamani Zepos & Yannopoulos m.allamani@zeya.com Daphne M Cozonis Zepos & Yannopoulos d.cozonis@zeya.com

Hong Kong

Willem Jan Hoogland* Haldanes Solicitors and Notaries willem-jan.hoogland@haldanes.com

Hungary

Pál Jalsovszky Jalsovszky & Partners pjalsovszky@jalsovszky.com

India

Bijal Ajinkya Khaitan & Co bijal.ajinkya@khaitanco.com

Aseem Chawla* ASC Legal, Solicitors & Advocates aseem@aseemchawla.com

Nishith M Desai Nishith Desai Associates nishith.desai@nishithdesai.com

Rajiv Dimri KPMG

rajeevdimri@kpmg.com

Aliff Fazelbhoy ALMT Legal afazelbhoy@almtlegal.com

S Ganesh S Ganesh - Sole Practitioner ganesh.kumar@dnb.com

Shefali Goradia Deloitte Touche Tohmatsu India LLP shefalig@deloitte.com

Porus Kaka Chambers of Porus Kaka kaka@poruskaka.com

Dinesh Kanabar Dhruva Advisors LLP dinesh.kanabar@dhruvaadvisors.com

Perci Jal Pardiwala

Percy Pardiwala - Sole Practitioner S R Patnaik

Cyril Amarchand Mangaldas sr.patnaik@cyrilshroff.com Sanjeev Sachdeva L&L Partners ssachdeva@luthra.com Rohan Shah Chambers of Rohan Shah rohan@shahchambers.in Amit Singhania Shardul Amarchand Mangaldas & Co amit.singhania@AMSShardul.com Arvind V Sonde Arvind V Sonde arvindsonde@vsnl.com

Ireland

Fintan Clancy Arthur Cox LLP fintan.clancy@arthurcox.com Alan Connell Eversheds Sutherland alanconnell@eversheds-sutherland.ie Caroline Devlin Arthur Cox LLP caroline.devlin@arthurcox.com Maura Dineen DLA Piper maura.dineen@dlapiper.com Joe Duffy Matheson joseph.duffy@matheson.com Paul Fahy A&L Goodbody pfahy@algoodbody.com Ailish Finnerty Arthur Cox LLP ailish.finnerty@arthurcox.com William Fogarty Maples Group william.fogarty@maplesandcalder.com Turlough Galvin Matheson turlough.galvin@matheson.com Shane Hogan Matheson shane.hogan@matheson.com Eleanor MacDonagh McCann FitzGerald eleanor.macdonagh@mccannfitzgerald.ie Peter Maher A&L Goodbody pmaher@algoodbody.com Sonya Manzor William Fry sonya.manzor@williamfry.com Catherine O’Meara Matheson catherine.o’meara@matheson.com

Andrew Quinn

Maples Group andrew.quinn@maplesandcalder.com

Liam Quirke

Matheson liam.quirke@matheson.com

Jonathan Sheehan

Walkers jonathan.sheehan@walkersglobal.com

Petrina Smyth Ernst & Young petrina.smyth@ie.ey.com

James Somerville A&L Goodbody jsomerville@algoodbody.com

Gerry Thornton Matheson gerry.thornton@matheson.com

Shane Wallace Deloitte shawallace@deloitte.ie

Israel

Tal Atsmon

Goldfarb Seligman & Co tal.atsmon@goldfarb.com

Eldar Ben-Ruby Meitar Law Offices eldarb@meitar.com

Yair Benjamini Benjamini & Co yair@benjamini-law.com

Achu Frank ZES achu@zes.co.il Henriette Fuchs Pearl Cohen Zedek Latzer Baratz HFuchs@PearlCohen.com

Shaul Grossman Meitar Law Offices sgrossman@meitar.com

Racheli Guz-Lavi Amit Pollak Matalon & Co rachelig@apm.law

Gideon Klugman

D Potchebutzky Law Offices gideon@taxlawfirm.co.il

Meir Linzen Herzog Fox & Neeman linzen@herzoglaw.co.il

Yuval Navot Herzog Fox & Neeman navoty@herzoglaw.co.il

Daniel Paserman Gornitzky & Co paserman@gornitzky.com

Pinhas Rubin Gornitzky & Co rubin@gornitzky.com

Yaron Sever Goldfarb Seligman & Co yaron.sever@goldfarb.com

Ziv Sharon

Ziv Sharon & Co Law Office ziv@zivtax.co.il

Anat Shavit FISCHER (FBC Co.) ashavit@fbclawyers.com

Yaniv Shekel Shekel & Co yaniv@slw.co.il

Italy

Giulio Andreani PwC

giulio.andreani@pwc.com Massimo Antonini Chiomenti massimo.antonini@chiomenti.net

Francesco Capitta

Macchi di Cellere Gangemi f.capitta@macchi-gangemi.com

Giuseppe Corasaniti

Studio Uckmar Associazione Professionale studiomi@uckmar.com

Carlo Galli

Clifford Chance Studio Legale Associato carlo.galli@cliffordchance.com

Bruno Gangemi

Macchi di Cellere Gangemi b.gangemi@macchi-gangemi.com Paolo Giacometti Chiomenti

paolo.giacometti@chiomenti.net

Stefano Grilli WithersWorldwide stefano.grilli@withersworldwide.com Guglielmo Maisto Maisto e Associati g.maisto@maisto.it

Andrea Manzitti BonelliErede andrea.manzitti@beplex.com Aurelio Massimiano Maisto e Associati a.massimiano@maisto.it Mauro Messi Maisto e Associati m.messi@maisto.it Riccardo Michelutti

Facchini Rossi Michelutti Studio Legale Tributario r.michelutti@frmtax.it

Carlo Maria Paolella

McDermott Will & Emery Studio Legale Associato cpaolella@mwe.com

Raul-Angelo Papotti Chiomenti raul.papotti@chiomenti.net

Renato Paternollo Freshfields Bruckhaus Deringer LLP renato.paternollo@freshfields.com

Stefano Petrecca

CBA Studio Legale e Tributario stefano.petrecca@cbalex.com

Eugenio Romita Giovannelli e Associati eugenio.romita@galaw.it

Luca Rossi

Facchini Rossi Michelutti Studio Legale Tributario l.rossi@frmtax.it

Andrea Silvestri BonelliErede andrea.silvestri@belex.com

Stefano Simontacchi BonelliErede stefano.simontacchi@belex.com

Japan

Yushi Hegawa Nagashima Ohno & Tsunematsu yushi_hegawa@noandt.com

Korea

Seok Hoon Kang Yulchon shkang@yulchon.com

Latvia

Jānis Taukačs Sorainen janis.taukacs@sorainen.com

Luxembourg

Peter Adriaansen

Loyens & Loeff peter.adriaansen@loyensloeff.com

Michiel Boeren

Tiberghien Lawyers michiel.boeren@tiberghien.com

Diogo Duarte de Oliveira Baker McKenzie

Diogo.Oliveira@bakermckenzie.com Frédéric Feyten

CMS DeBacker Luxembourg frederic.feyten@cms-dblux.com Jean-Luc Fisch

Elvinger Hoss Prussen jeanlucfisch@elvingerhoss.lu

Alain Goebel

Arendt & Medernach alain.goebel@arendt.com

Christophe Joosen

NautaDutilh Avocats Luxembourg S.à r.l. christophe.joosen@nautadutilh.com

Thierry Lesage

Arendt & Medernach thierry.lesage@arendt.com Patrick Mischo Allen & Overy LLP patrick.mischo@allenovery.com

Jan Neugebauer Arendt & Medernach jan.neugebauer@arendt.com Keith O’Donnell

ATOZ Tax Advisers keith.odonnell@atoz.lu

Simon Paul Loyens & Loeff simon.paul@loyensloeff.com Jean Schaffner Allen & Overy LLP jean.schaffner@allenovery.com Alain Steichen BSP asteichen@bsp.lu Olivier Van Ermengem Linklaters LLP olivier.van_ermengem@linklaters.com Ayzo van Eysinga

AKD

avaneysinga@akd.lu

Malaysia

Adeline Wong Wong & Partners (member firm of Baker McKenzie International) adeline.wong@wongpartners.com

Malta

Juanita Brockdorff

KPMG

juanitabrockdorff@kpmg.com.mt Conrad Cassar Torregiani Deloitte Malta ctorregiani@deloitte.com.mt

Neville Gatt

PricewaterhouseCoopers neville.gatt@mt.pwc.com

Mexico

Edgar Anaya

Anaya Abogados Asociados SC edgar.anaya@anaya-abogados.com

Víctor Manuel Barajas Barrera Basham Ringe y Correa SC mbarajas@basham.com.mx

José P Barnola Jr

Baker McKenzie Abogados SC JoseP.BarnolaJr@bakermckenzie.com

Alejandro Barrera Fernández Basham Ringe y Correa SC barrera@basham.com.mx

Mario Barrera Vázquez Holland & Knight LLP mario.barrera@hklaw.com

Mauricio Bravo Fortoul Turanzas Bravo & Ambrosi mbravo@turanzas.com.mx

Alejandro Calderón Calderón, González y Carvajal SC alejandro.calderon@cgctax.com

Jorge Correa

Creel García-Cuéllar Aiza y Enríquez SC jorge.correa@creel.mx

Mariana Eguiarte Morett Sánchez Devanny Eseverri SC meguiarte@sanchezdevanny.com Ricardo León-Santacruz

Sánchez Devanny Eseverri SC rls@sanchezdevanny.com

Oscar López Velarde Ritch Mueller Heather y Nicolau SC olopezvelarde@ritch.com.mx

Raúl Navarro Becerra Chevez Ruiz Zamarripa y Cia SC rnavarro@chevez.com.mx

Luis Ortiz Hidalgo Ortiz Hernandez y Orendain SC lortiz@ohoabogados.com.mx

Gabriela Pellón Martínez Galicia Abogados, S.C. gpellon@galicia.com.mx

Arturo Pérez Robles Perez Robles Abogados administracion@perezrobles.com.mx

Enrique Ramirez

Mijares Angoitia Cortés y Fuentes SC eramirez@macf.com.mx

Alejandro Santoyo R Creel García-Cuéllar Aiza y Enríquez SC alejandro.santoyo@creel.mx

Manuel Tamez Zendejas Mijares Angoitia Cortés y Fuentes SC mtamez@macf.com.mx

Manuel E Tron

Manuel E Tron Abogado info@metron.mx

Adalberto Valadez H Nader Hayaux y Goebel SC avaladez@nhg.com.mx

Guillermo Villaseñor Tadeo Sánchez Devanny Eseverri SC gvillasenor@sanchezdevanny.com

Omar Zuñiga Arroyo Creel García-Cuéllar Aiza y Enríquez SC omar.zuniga@creel.mx

Netherlands

Lodewijk Berger Jones Day lberger@jonesday.com Nico Blom NautaDutilh NV nico.blom@nautadutilh.com

Willem Bongaerts Bird & Bird (Netherlands) LLP willem.bongaerts@twobirds.com

Thijs Clement Norbruis Clement Advocaten thijs@norbruisclement.com

Juliana Cangussu Dantas Baker McKenzie Amsterdam NV juliana.dantas@bakermckenzie.com

Guido Derckx

Loyens & Loeff NV guido.derckx@loyensloeff.com

Sylvia Dikmans Houthoff s.dikmans@houthoff.com

Rob Havenga HCSD Tax Advisors havenga@hcsdtax.com Kirstin Hoenderken Loyens & Loeff NV kirstin.hoenderken@loyensloeff.com

Dick Hofland Linklaters LLP dick.hofland@linklaters.com Jeroen Janssen Loyens & Loeff NV jeroen.janssen@loyensloeff.com

Godfried Kinnegim Allen & Overy LLP godfried.kinnegim@allenovery.com

Charlotte Kiès

Loyens & Loeff NV charlotte.kies@loyensloeff.com

Ivo Kuipers Atlas Tax Lawyers ik@atlas.tax Michael Molenaars Stibbe michael.molenaars@stibbe.com Antonio Russo Baker McKenzie Amsterdam NV antonio.russo@bakermckenzie.com

Jeroen Smits Stibbe

jeroen.smits@stibbe.com

Michiel Sunderman Clifford Chance LLP michiel.sunderman@cliffordchance.com Chris Warner NautaDutilh NV chris.warner@nautadutilh.com

Dennis Weber

Loyens & Loeff NV dennis.weber@loyensloeff.com Bartjan Zoetmulder Loyens & Loeff NV bartjan.zoetmulder@loyensloeff.com

Marja de Best Loyens & Loeff NV marja.de.best@loyensloeff.com Rob de Win Van Doorne NV win@vandoorne.com Ewout van Asbeck Van Doorne NV asbeck@vandoorne.com

Mark van Casteren

Huygens Quantitative Tax Consulting mark.van.casteren@huygenstax.com Harmen van Dam Loyens & Loeff NV harmen.van.dam@loyensloeff.com Michiel van Kempen Loyens & Loeff NV michiel.van.kempen@loyensloeff.com Jan van den Tooren Hamelink & van den Tooren Jan@hamelinktooren.com Job van der Pol Osborne Clarke job.vanderpol@freshfields.com Eelco van der Stok Freshfields Bruckhaus Deringer LLP eelco.vanderstok@freshfields.com

Maarten van der Weijden

De Brauw Blackstone Westbroek NV maarten.vanderweijden@debrauw.com

New Zealand

Neil Russ Russ + Associates neil.russ@russassociateslaw.com Fred Ward Russell McVeagh fred.ward@russellmcveagh.com

Nigeria

Olaleye Adebiyi Andersen Tax & Legal olaleye.adebiyi@andersentaxlegal.ng Theophilus I Emuwa* AÉLEX tiemuwa@aelex.com Maxwell Ukpebor MAS Tax and Legal maxwell.ukpebor@mastaxandlegalservices. com

Norway

Finn Backer-Grøndahl Advokatfirmaet Thommessen AS fba@thommessen.no Einar Bakko Advokatfirmaet Selmer AS e.bakko@selmer.no

Joachim M Bjerke

Advokatfirmaet BAHR AS jmb@bahr.no

Andreas Bullen Advokatfirmaet Wiersholm AS abu@wiersholm.no

Harald Hauge

Advokatfirmaet Harboe & Co AS hh@harboe.no

Ståle R Kristiansen Advokatfirmaet Thommessen AS skr@thommessen.no Espen Nordbø Advokatfirmaet Haavind AS e.nordbo@haavind.no Rolf J Saastad Deloitte rsaastad@deloitte.no

Frode Talmo

Advokatfirmaet BAHR AS fta@bahr.no

Panama

Alejandro Alemán Alfaro Ferrer & Ramírez aaleman@afra.com

Estif Aparicio

Arias, Fábrega & Fábrega eaparicio@arifa.com

Edgar Herrera

Galindo Arias y López eherrera@gala.com.pa

Jose Javier Rivera Jimenez Rivera, Bolivar y Castañedas jj.rivera@rbc.com.pa

Peru

Milagros Bustillos Hernández & Cía Abogados mbustillos@ehernandez.com.pe Mónica Byrne EY Law monica.byrne@ey.com Rolando Cevasco CMS Grau rolando.cevasco@cms-grau.com Iván Chu Damma icd@damma.com.pe Alex Córdova

Rodrigo Elías & Medrano Abogados acordova@estudiorodrigo.com Marcial García EY Law marcial.garcia@ey.com

Luis Hernández Hernández & Cía Abogados lhernandez@ehernandez.com.pe

Gustavo Lazo

Rodrigo Elías & Medrano Abogados glazo@estudiorodrigo.com Rocío Liu

Miranda & Amado Abogados rliu@mafirma.com.pe

César Luna Victoria Rubio Leguía Normand clunavictoria@rubio.pe

Leonardo López Hernández & Cía Abogados llopez@ehernandez.com.pe

Gustavo López-Ameri Deloitte & Touche glopezameri@deloitte.com

Humberto Medrano

Rodrigo Elías & Medrano Abogados hmedrano@estudiorodrigo.com

Miguel Mur Miguel Mur Abogados mmur@mur.pe

Luz María Pedraza Mac Lean Rubio Leguía Normand mpedraza@rubio.pe

Rolando Ramírez-Gastón Horny Estudio Echecopar, member firm of Baker & McKenzie International rolando.ramirezgaston@bakermckenzie.com

Cesar Enrique Talledo Mazu Estudio Talledo SRL estudio@talledoabogados.com

Arturo Tuesta PwC Perú arturo.tuesta@pwc.com

Walker Villanueva Gutiérrez Philippi, Prietocarrizosa, Ferrero DU & Uria walker.villanueva@ppulegal.com

Luciana Yañez

Zuzunaga ,Assereto & Zegarra Abogados lyanez@zyaabogados.com

Fernando Zuzunaga Del Pino Zuzunaga ,Assereto & Zegarra Abogados fernando.zuzunaga@zyaabogados.com

David de la Torre EY Law david.de-la-torre@pe.ey.com

Poland

Dariusz Wasylkowski Wardyński & Partners dariusz.wasylkowski@wardynski.com.pl

Portugal

Rui Barreira BCH Advogados ruibarreira@bch.pt Ana Paula Basilio Gómez-Acebo & Pombo apbasilio@gomezacebo-pombo.com Serena Cabrita Neto PLMJ

serena.cneto@plmj.pt Rui Camacho Palma Linklaters rui.palma@linklaters.com Tomás Cantista Tavares BMC Sociedade de Advogados tct@bmc-advogados.com Tiago Cassiano Neves Garrigues

tiago.cassiano.neves@garrigues.com Fernando Castro Silva Garrigues fernando.castro.silva@garrigues.com Nuno Cunha Barnabé Abreu Advogados nuno.c.barnabe@abreuadvogados.com

João Espanha Espanha e Associados joao.espanha@espanhaassociados.pt Rogério M Fernandes Ferreira RFF & Associados – Tax & Business Law Firm rff@rfflawyers.com

António Fernandes de Oliveira AFDO António Fernandes de Oliveira a.fernandesdeoliveira@afdo-adv.com Joaquim Pedro Lampreia VdA jpl@vda.pt

António Lobo Xavier Morais Leitão alx@mlgts.pt

Gonçalo Bastos Lopes Cuatrecasas goncalo.bastos@cuatrecasas.com

Marta Machado de Almeida RFF & Associados – Tax & Business Law Firm mma@rfflawyers.com

João Magalhães Ramalho TELLES j.ramalho@telles.pt

Leonardo Marques dos Santos taxportugal - Advisory & Litigation LMS@taxportugal.com

Tiago Marreiros Moreira VdA tm@vda.pt

Pedro Vidal Matos Cuatrecasas pedro.matos@cuatrecasas.com

António Moura Portugal DLA Piper ABBC antonio.portugal@dlapiper.com

Diogo Ortigão Ramos Cuatrecasas dortigaoramos@cuatrecasas.com

Antonio Pedro Braga Morais Leitão apbraga@mlgts.pt

José Pedroso de Melo TELLES j.melo@telles.pt

Ricardo Reigada Pereira RRP Advogados ricardo.pereira@rrp.pt

Filipe Romão Uría Menéndez - Proença de Carvalho filipe.romao@uria.com

Miguel Teixeira de Abreu Abreu Advogados miguel.t.abreu@abreuadvogados.com Maria Torres PwC

maria.torres@pt.pwc.com

Ricardo da Palma Borges Ricardo da Palma Borges & AssociadosSociedade de Advogados, S.P., R.L. ricardo@rpba.pt

Tânia de Almeida Ferreira CCA Law Firm TAF@CCA.LAW

Nuno de Oliveira Garcia Gómez-Acebo & Pombo ngarcia@ga-p.com

Francisco de Sousa da Câmara Morais Leitão fscamara@mlgts.pt

Singapore

Su Mei Ban GSM Law enquiry@gsmlaw.com.sg Ken Loon Ong Drew & Napier LLC kenloon.ong@drewnapier.com

South Africa

Gerhard Badenhorst Cliffe Dekker Hofmeyr gerhard.badenhorst@cdhlegal.com

Anne Bennett Webber Wentzel anne.bennett@webberwentzel.com Emil Brincker Cliffe Dekker Hofmeyr Inc emil.brincker@cdhlegal.com

Peter Dachs

ENSafrica pdachs@ensafrica.com Michael Honiball Werksmans Attorneys mhoniball@werksmans.com

Wally Horak

Bowmans wally.horak@bowmanslaw.com

Peter Surtees Peter Surtees petersur@iafrica.com

Spain

Eduardo Abad Valdenebro Garrigues eduardo.abad@garrigues.com

Pedro Amat Cuatrecasas pedro.amat@cuatrecasas.com Antonio Barba Cuatrecasas antonio.barba@cuatrecasas.com

Vicente Bootello Machín

Garrigues vicente.bootello@garrigues.com

Luis Briones

Baker McKenzie Madrid luis.briones@bakermckenzie.com

Angel Calleja White & Case LLP angel.calleja@whitecase.com

Guillermo Canalejo Uría Menéndez guillermo.canalejo@uria.com Florentino Carreño Cuatrecasas florentino.carreno@cuatrecasas.com

Albert Collado Garrigues albert.collado@garrigues.com

María Cortizas Dentons maria.cortizas@dentons.com

Miguel Cruz Amoros PwC Tax & Legal Services miguel.cruz@es.pwc.com

Jordi Domínguez Latham & Watkins jordi.dominguez@lw.com

Alejandro Escoda Montal Cuatrecasas alejandro.escoda@cuatrecasas.com

Rafael García Llaneza Uría Menéndez rafael.garciallaneza@uria.com

Eduardo Gracia Ashurst LLP eduardo.gracia@ashurst.com

Roberto Grau

Clifford Chance LLP roberto.grau@cliffordchance.com

José Ignacio Jiménez Blanco JB.M.F Tax Counselors info@jbmf.es

Andrés Sánchez López Cuatrecasas andres.sanchez@cuatrecasas.com

Ramón Tejada Fernández Garrigues ramon.tejada@garrigues.com

Sonia Velasco Cuatrecasas sonia.velasco@cuatrecasas.com Víctor Viana Uría Menéndez victor.viana@uria.com

Luis Viñuales Sebastián Uría Menéndez luis.vinales@uria.com

Sweden

Anders Erasmie

Mannheimer Swartling anders.erasmie@msa.se

Mattias Fri Svalner Skatt & Transaktion mattias.fri@svalner.se Niklas Hagbard Mannheimer Swartling niklas.hagbard@msa.se

Martin Nilsson Ret&Råd A/S martin.nilsson@kronadvokater.se Viktor Sandberg Svalner Skatt & Transaktion viktor.sandberg@svalner.se

Mattias Schömer Advokatfirman Vinge mattias.schomer@vinge.se Lennart Staberg PwC

lennart.staberg@se.pwc.com Ulf Tivéus Unum Tax AB ulf.tiveus@unumtax.se

Peter Utterström Peter Utterström Advokat AB peter@utterstrom.legal

Switzerland

Basel-Stadt

Hubertus Ludwig Ludwig + Partner Ltd Attorneys hubertus.ludwig@ludwigpartner.ch

Geneva

Thierry Boitelle Bonnard Lawson boitelle@bonnard-lawson.com Jean-Blaise Eckert* Lenz & Staehelin jean-blaise.eckert@lenzstaehelin.com Marcel Meier Oberson Abels SA mmeier@obersonabels.com Xavier Oberson Oberson Abels SA xoberson@obersonabels.com Andrio Orler CMS von Erlach Partners Ltd andrio.orler@cms-vep.com Daniel Schafer* Lenz & Staehelin daniel.schafer@lenzstaehelin.com

Vaud

Robert J Danon DANON robert.danon@danonlaw.ch Pierre-Marie Glauser Oberson Abels SA pmglauser@obersonabels.com

Zurich

Daniel Bader* Bär & Karrer Ltd daniel.bader@baerkarrer.ch

Martin Busenhart* Walder Wyss Ltd martin.busenhart@walderwyss.com

Robert Desax* Walder Wyss Ltd robert.desax@walderwyss.com

Fabian Duss ADB Altorfer Duss & Beilstein AG fabian.duss@adbtax.ch

Thomas Graf Niederer Kraft Frey Ltd thomas.graf@nkf.ch

Nils Harbeke

Pestalozzi nils.harbeke@pestalozzilaw.com

Andreas Helbing ADB Altorfer Duss & Beilstein AG andreas.helbing@adbtax.ch

Reto Heuberger

Homburger reto.heuberger@homburger.ch

Pascal Hinny* Lenz & Staehelin pascal.hinny@lenzstaehelin.com

Daniel U Lehmann* Bär & Karrer Ltd daniel.lehmann@baerkarrer.ch

René Matteotti Tax Partner AG rene.matteotti@taxpartner.ch

Thomas Meister* Walder Wyss Ltd thomas.meister@walderwyss.com

Michael Nordin*

Schellenberg Wittmer michael.nordin@swlegal.ch

Stefan Oesterhelt Homburger stefan.oesterhelt@homburger.ch

Peter Reinarz

Reinarz Tax & Legal contact@reinarz-taxlegal.com

Peter Riedweg Riedweg & Partner info@riedwegpartner.ch

Christina Rinne Niederer Kraft Frey Ltd christina.rinne@nkf.ch

Heini Rüdisühli* Lenz & Staehelin heini.ruedisuehli@lenzstaehelin.com Daniela Schmucki Niederer Kraft Frey Ltd daniela.schmucki@nkf.ch Susanne Schreiber* Bär & Karrer Ltd susanne.schreiber@baerkarrer.ch Madeleine Simonek* Schellenberg Wittmer madeleine.simonek@swlegal.ch Raoul Stocker* Bär & Karrer Ltd raoul.stocker@baerkarrer.ch

Pascal Taddei ADB Altorfer Duss & Beilstein AG pascal.taddei@adb.ch Maurus Winzap* Walder Wyss Ltd maurus.winzap@walderwyss.com

Thailand

Picharn Sukparangsee Bangkok Global Law Offices Ltd picharn@bgloballaw.com

Turkey

Ersin Nazali Nazali Tax & Legal info@nazali.com

Ukraine

Iryna Kalnytska GOLAW i.kalnytska@golaw.ua Sergiy Oberkovych GOLAW s.oberkovych@golaw.ua

Uruguay

Gutierrez Prieto Gianni Ferrere Abogados ggutierrez@ferrere.com

USA California

Robert Blashek O’Melveny & Myers LLP rblashek@omm.com

Terence F Cuff

Loeb & Loeb LLP tcuff@loeb.com

Julie A Divola

Pillsbury Winthrop Shaw Pittman LLP julie.divola@pillsburylaw.com

David L Forst Fenwick & West LLP dforst@fenwick.com

James P Fuller Fenwick & West LLP jpfuller@fenwick.com

Milton B Hyman Irell & Manella LLP mhyman@irell.com

Victor Penico Deloitte LLP vpenico@deloitte.com

Joel Rabinovitz Irell & Manella LLP jrabinovitz@irell.com

Gary D Sprague

Baker McKenzie LLP gary.sprague@bakermckenzie.com

Laurence J Stein Latham & Watkins LLP larry.stein@lw.com

David Strong Wilson Sonsini Goodrich & Rosati dstrong@wsgr.com

Samuel R Weiner Latham & Watkins LLP sam.weiner@lw.com

District of Columbia

William Alexander

Skadden Arps Slate Meagher & Flom LLP william.alexander@skadden.com

Herbert N Beller

Eversheds Sutherland herbbeller@eversheds-sutherland.com

Henry J Birnkrant

Alston & Bird LLP hbirnkrant@alston.com

Devon Bodoh

Weil Gotshal & Manges LLP devon.bodoh@weil.com

Christopher P Bowers Skadden Arps Slate Meagher & Flom LLP chris.bowers@skadden.com

David H Brockway Linklaters LLP david.brockway@linklaters.com

James E Croker Jr Alston & Bird LLP jim.croker@alston.com

Robert E Culbertson

Covington & Burling LLP rculbertson@cov.com

Nicholas J DeNovio

Latham & Watkins LLP nicholas.j.denovio@lw.com

D Kevin Dolan

Shearman & Sterling LLP kevin.dolan@shearman.com

Andrew Dubroff EY andrew.dubroff@ey.com

Carol A Dunahoo Baker McKenzie LLP carol.dunahoo@bakermckenzie.com

F Scott Farmer

Morgan Lewis & Bockius LLP scott.farmer@morganlewis.com

Rocco V Femia

Miller & Chevalier Chartered rfemia@milchev.com

Alan W Granwell

Holland & Knight LLP Alan.Granwell@hklaw.com

Jasper Howard Hogan Lovells US LLP jasper.howard@hoganlovells.com

Jerome B Libin Eversheds Sutherland jeromelibin@eversheds-sutherland.com

Don J Lonczak

Baker Botts LLP don.lonczak@bakerbotts.com

Daniel W Luchsinger

Covington & Burling LLP dluchsinger@cov.com

Jeff Maddrey

PriceWaterhouse Coopers jeffrey.maddrey@us.pwc.com

Eileen C. Marshall Cooley LLP emarshall@cooley.com

Sam Maruca Covington & Burling LLP smaruca@cov.com

William S McKee

Morgan Lewis & Bockius LLP wmckee@morganlewis.com

Paul W Oosterhuis Skadden Arps Slate Meagher & Flom LLP paul.oosterhuis@skadden.com

Joseph M Pari

Weil Gotshal & Manges LLP jpari@kpmg.com

H David Rosenbloom Caplin & Drysdale Chartered drosenbloom@capdale.com

Paul Schmidt BakerHostetler pschmidt@bakerlaw.com

Leslie J Schneider

Ivins Phillips & Barker Chartered lschneider@ipbtax.com

Abraham NM Shashy Jr King & Spalding LLP hshashy@kslaw.com

Mark J Silverman

Steptoe & Johnson LLP msilverman@steptoe.com

Eric Solomon Steptoe & Johnson LLP esolomon@steptoe.com

Karen Sowell EY

karen.sowell@ey.com

Giovanna T Sparagna Eversheds Sutherland giovanna.sparagna@sutherland.com

Thomas F Wessel KPMG LLP twessel@kpmg.com

Raymond J Wiacek Jones Day rjwiacek@jonesday.com

Gary B Wilcox Mayer Brown LLP gwilcox@mayerbrown.com

Lisa Zarlenga Steptoe & Johnson LLP lzarlenga@steptoe.com

Florida

William B Sherman Holland & Knight LLP bill.sherman@hklaw.com

Richard L Winston* Winston Legal Group LLC richard@winstonlegalgroup.com

Georgia

N Jerold Cohen

Eversheds Sutherland jerrycohen@eversheds-sutherland.com

Sam Kaywood Jr Alston & Bird LLP sam.kaywood@alston.com

Illinois

Richard M Lipton

Baker McKenzie LLP richard.lipton@bakermckenzie.com

Todd F Maynes PC Kirkland & Ellis LLP todd.maynes@kirkland.com

Timothy C Sherck Mayer Brown LLP tsherck@mayerbrown.com

Lowell D Yoder McDermott Will & Emery lyoder@mwe.com

Louisiana

Rudolph R Ramelli Jones Walker LLP rramelli@joneswalker.com

Massachusetts

Eric M Elfman Ropes & Gray LLP eric.elfman@ropesgray.com

Missouri

Philip B Wright

Bryan Cave Leighton Paisner LLP pbwright@bclplaw.com

New York

Lauren Angelilli Cravath, Swaine & Moore LLP langelilli@cravath.com

Neil Barr Davis Polk & Wardwell LLP neil.barr@davispolk.com

Jason S Bazar Mayer Brown LLP jbazar@mayerbrown.com

Michael Ben-Jacob Arnold & Porter

michael.ben-jacob@arnoldporter.com

Todd Beutler

BMT International tmb@bmtintl.com

Kimberly S Blanchard Weil Gotshal & Manges LLP kim.blanchard@weil.com

James R Brown Willkie Farr & Gallagher LLP jbrown@willkie.com

Robert Cassanos Fried, Frank, Harris, Shriver & Jacobson LLP robert.cassanos@friedfrank.com

Benjamin J Cohen Cahill Gordon & Reindel LLP bcohen@cahill.com

Ronald E Creamer Jr

Sullivan & Cromwell LLP creamerr@sullcrom.com

Samuel Dimon

Davis Polk & Wardwell LLP sam.dimon@davispolk.com

James Duncan

Cleary Gottlieb Steen & Hamilton LLP jduncan@cgsh.com

Daniel Dunn Dechert LLP daniel.dunn@dechert.com

Ezra Dyckman Roberts & Holland LLP edyckman@rhtax.com

Jason R Factor

Cleary Gottlieb Steen & Hamilton LLP jfactor@cgsh.com

Michael Farber

Davis Polk & Wardwell LLP michael.farber@dpw.com

Lucy W Farr

Davis Polk & Wardwell LLP lucy.farr@davispolk.com

Patrick B Fenn

Akin Gump Strauss Hauer & Feld LLP pfenn@akingump.com

Kathleen L Ferrell

Davis Polk & Wardwell LLP kathleen.ferrell@davispolk.com

Eric Fort Arendt & Medernach eric.fort@arendt.com

Gary M Friedman Debevoise & Plimpton LLP gmfriedman@debevoise.com

Phillip Gall EY phillip.gall@ey.com

Patrick C Gallagher Kirkland & Ellis LLP patrick.gallagher@kirkland.com

Marcy G Geller

Simpson Thacher & Bartlett LLP mgeller@stblaw.com

Peter A Glicklich

Davies Ward Phillips & Vineberg LLP pglicklich@dwpv.com

Stuart Goldring Weil Gotshal & Manges LLP stuart.goldring@weil.com

Stephen L Gordon Cravath, Swaine & Moore LLP gordon@cravath.com

David Hardy

McDermott Will & Emery dhardy@mwe.com

Michael Hirschfeld Andersen Tax & Legal michael.hirschfeld@Andersen.com

Joshua M Holmes*

Wachtell Lipton Rosen & Katz jmholmes@wlrk.com

Robert E Holo

Simpson Thacher & Bartlett LLP rholo@stblaw.com

Thomas A Humphreys Mayer Brown LLP thumphreys@mayerbrown.com

Stephen B Land

Duval & Stachenfeld LLP sland@dsllp.com

Stuart E Leblang

Akin Gump Strauss Hauer & Feld LLP sleblang@akingump.com

Abraham Leitner Goulston & Storrs aleitner@goulstonstorrs.com

Diana M Lopo

Skadden Arps Slate Meagher & Flom LLP diana.lopo@skadden.com

Andrew S Mason Sullivan & Cromwell LLP masona@sullcrom.com

David W Mayo

Paul Weiss Rifkind Wharton & Garrison LLP dmayo@paulweiss.com

Douglas R McFadyen Shearman & Sterling LLP dmcfadyen@shearman.com

David S Miller

Proskauer Rose dmiller@proskauer.com

Michael J Miller Roberts & Holland LLP mmiller@rhtax.com

Michael Mollerus

Davis Polk & Wardwell LLP michael.mollerus@davispolk.com

Andrew W Needham Cravath, Swaine & Moore LLP aneedham@cravath.com

Deborah L Paul*

Wachtell Lipton Rosen & Katz dlpaul@wlrk.com

James M Peaslee

Cleary Gottlieb Steen & Hamilton LLP jpeaslee@cgsh.com

Yaron Z Reich

Cleary Gottlieb Steen & Hamilton LLP yreich@cgsh.com

Burt Rosen Debevoise & Plimpton LLP brosen@debevoise.com

Mark David Rozen Roberts & Holland LLP DRozen@rhtax.com

Stanley C Ruchelman Ruchelman P.L.L.C ruchelman@ruchelaw.com

Jared M Rusman Kirkland & Ellis LLP jared.rusman@kirkland.com

John Ryan Matheson

john.ryan@matheson.com

Jeffrey B Samuels

Paul Weiss Rifkind Wharton & Garrison LLP jsamuels@paulweiss.com

Leslie B Samuels

Cleary Gottlieb Steen & Hamilton LLP lsamuels@cgsh.com

Robert Scarborough

Freshfields Bruckhaus Deringer US LLP robert.scarborough@freshfields.com

Joel Scharfstein

Fried, Frank, Harris, Shriver & Jacobson LLP joel.scharfstein@friedfrank.com

Michael L Schler

Cravath, Swaine & Moore LLP mschler@cravath.com

David H Schnabel Davis Polk & Wardwell LLP david.schnabel@davispolk.com

Willys H Schneider

Arnold & Porter willys.schneider@arnoldporter.com

Peter F G Schuur

Debevoise & Plimpton LLP pfgschuur@debevoise.com

Jodi J Schwartz*

Wachtell Lipton Rosen & Katz jjschwartz@wlrk.com

David I Shapiro

Fried, Frank, Harris, Shriver & Jacobson LLP david.shapiro@friedfrank.com

Dean Shulman Kirkland & Ellis LLP dean.shulman@kirkland.com

Michael B Shulman Shearman & Sterling LLP mshulman@shearman.com

Po Sit Davis Polk & Wardwell LLP po.sit@davispolk.com

Eric Sloan Gibson, Dunn & Crutcher LLP esloan@gibsondunn.com

Andrew P Solomon Sullivan & Cromwell LLP solomona@sullcrom.com

T Eiko Stange*

Wachtell Lipton Rosen & Katz testange@wlrk.com

Linda Z Swartz

Cadwalader Wickersham & Taft LLP linda.swartz@cwt.com

Veronique Sway

Loyens & Loeff (USA) BV veronique.sway@loyensloeff.com

Edward Tanenbaum Alston & Bird LLP edward.tanenbaum@alston.com

Willard B Taylor Sullivan & Cromwell LLP taylorw@sullcrom.com J Leonard Teti II Cravath, Swaine & Moore LLP lteti@cravath.com

Sally A Thurston Skadden Arps Slate Meagher & Flom LLP sally.thurston@skadden.com

Jeffrey M Trinklein Gibson, Dunn & Crutcher LLP jtrinklein@gibsondunn.com

Mary F Voce Greenberg Traurig LLP vocem@gtlaw.com

Philip Wagman Clifford Chance US LLP philip.wagman@cliffordchance.com Gordon E Warnke KPMG LLP gwarnke@kpmg.com

Lary S Wolf Roberts & Holland LLP lwolf@rhtax.com

Vincent van der Lans Loyens & Loeff (USA) BV vincent.van.der.lans@loyensloeff.com

North Carolina

Jasper L Cummings Jr Alston & Bird LLP jack.cummings@alston.com

Pennsylvania

Joan C Arnold

Troutman Pepper Hamilton Sanders LLP joan.arnold@troutman.com

David G Shapiro

Saul Ewing Arnstein & Lehr LLP david.shapiro@saul.com

Texas

Jerred Blanchard

Baker McKenzie LLP

jerred.blanchard@bakermckenzie.com

Edward C Osterberg Jr Mayer Brown LLP eosterberg@mayerbrown.com

R David Wheat Kirkland & Ellis LLP david.wheat@kirkland.com

Venezuela

Alberto I Benshimol D’Empaire Abogados abenshimol@dra.com.ve

Ronald E Evans Baker McKenzie SC ronald.evans@bakermckenzie.com

Fernando F Fernández Barroso Advantax Abogados f.fernandez@advantaxabogados.com

Juan Carlos Garantón-Blanco

Torres Plaz & Araujo jgaranton@tpa.com.ve

CONTROVERSY

Editorial policy and selection criteria

Nominees have been selected based on comprehensive, independent survey work with both general counsel and private practitioners worldwide.

Only specialists who have met independent international research criteria are listed.

LEGAL MARKETPLACE ANALYSIS | Controversy

This year we recognise 403 practitioners for their excellent work in tax controversy cases. Together they represent a wide array of expertise, from complex litigation to transfer pricing issues.

METHODOLOGY

The Global Elite Thought Leaders are those individuals who received the highest number of nominations from peers, corporate counsel and other market sources this year. Our research has identified them as being truly outstanding practitioners and the very best in their field.

WWL does not list firms, only individual lawyers. The leading firms are those in each region whose listed practitioners received the most total nominations in our research. We highlight individuals at other firms who also scored very highly in our research.

EMEA

Global Elite Thought Leaders

Philip Baker KC

Field Court Tax Chambers London

Liesl Fichardt

Quinn Emanuel Urquhart & Sullivan LLP London

Ossi Haapaniemi Roschier Attorneys Ltd Helsinki

LEADING FIRMS

Uría Menéndez

Filipe Romão is a top name in the region, and focuses his first-rate practice on taxa tion disputes before the Portuguese courts.

Guillermo Canalejo is a seasoned tax law specialist, renowned for his expertise across national and international tax matters.

Cláudia Reis Duarte is a highly skilled expert in tax litigation, working on numerous proceedings before tax authorities for domestic and international matters.

Luis Viñuales Sebastián enjoys a fantastic reputation in the market for his expertise in taxation issues for clients in a number of industries including energy and sports.

Helen Buchanan

Freshfields Bruckhaus Deringer LLP London

Malcolm Gammie KC One Essex Court London

Arne Møllin Ottosen Kromann Reumert Copenhagen

Rafael Fuster is widely recognised as a go-to name in the Spanish tax market, drawing on a broad expertise including struc tured finance and real estate investment.

Plesner Advokatpartnerselskab

Jef Nymand Hounsgaard receives resounding praise as “a stand-out name” in the field, working on a range of corporate taxation matters.

Svend Erik Holm attracts widespread acclaim for his excellent track record in a number of high-profile tax cases before the Danish courts.

Tom Kári Kristjánsson is internationally renowned as a leading name in the region, recognised as a top litigator in complex and unique tax cases for the financial sector.

OTHER LEADING INDIVIDUALS

Austria

Benjamin Twardosz at CERHA HEMPEL Rechtsanwälte is greatly appreciated by clients for his “quick comprehension and deep understanding of business contexts”.

Belgium

Caroline Docclo of Loyens & Loeff is praised as “a very knowledgeable lawyer” in the corporate tax field, particularly when it comes to international tax law and disputes.

Rogério M Fernandes Ferreira

RFF & Associados – Tax & Business Law Firm Lisbon

Daniel Garabedian Arteo Brussels

Ziv Sharon

Ziv Sharon & Co Law Office Ramat Ganv

Gray’s Inn Tax Chambers

Nicola Shaw stands out for her expert litiga tion on tax-related cases, including stamp duty and VAT alongside various corporate matters.

David Goldberg KC is a seasoned litigator for a wide variety of tax cases. As noted by market commentators, “He has been a leader in the field for 40 years.”

Conrad McDonnell receives widespread acclaim for his litigation across multiple tax issues in cases for large corporate clients.

Nikhil Mehta is an accomplished litigator with a well-developed tax practice which has been successful in a wide variety of corporate tax cases.

Daniel Garabedian of Arteo is a greatly distin guished practitioner in tax law, providing the highest quality litigation for large corporations.

Denmark

Arne Møllin Ottosen of Kromann Reumert is described by commentators as “one of the best” in the field, deeply experienced in liti gating large and complex tax law cases.

Nikolaj Bjørnholm of Bjørnholm Law is praised as “an excellent lawyer”, specialising in tax controversy cases including indirect tax and duties matters.

England

Liesl Fichardt at Quinn Emanuel Urquhart & Sullivan is a top name in tax law, working on a variety of issues including debt struc turing, hedge funds, and disputes in the mining industry.

Helen Buchanan of Freshfields Bruckhaus Deringer enjoys a fantastic reputation for her work on a huge range of disputes and controversy matters, from controlled foreign company issues to capital gains.

Graham Aaronson KC of Joseph Hage Aaronson receives widespread endorsements for his expertise in tax litigation, particularly when it comes to cases in the sports sector.

Malcolm Gammie KC of One Essex Court draws praise from international sources who consider him a top litigator in tax matters.

Philip Baker KC at Field Court Tax Chambers stands out in the international market place for his top-tier litigation skillset, with particular expertise in double taxation conventions.

Finland

At Roschier Attorneys, the “well-known” Ossi Haapaniemi draws praise as “one of the best tax litigators in Finland”.

Janne Juusela of Borenius Attorneys receives impressive endorsements from peers, who describe him as “a very knowledgeable and skilful litigator” in tax cases.

France

Niels Dejean of Shearman & Sterling is held in high esteem for his considerable expertise in disputes in the tax area.

Germany

Dirk Pohl of McDermott Will & Emery impresses market commentators with his knowledge of international tax law, repre senting clients in both German and European courts.

Ireland

Paul Fahy of A&L Goodbody is a highly skilled expert in tax disputes before the Irish Courts, making him a greatly appreciated litigator in the region.

Independent practitioner Grainne Clohessy SC receives widespread acclaim for her top-tier litigation skillset in tax law issues.

Israel

Ziv Sharon at Ziv Sharon & Co Law Office is noted as “a highly qualified lawyer” in the tax area, proficiently representing clients in tax appeals, alongside his broader advisory expertise.

Eldar Ben-Ruby of Meitar Law Offices is a clear leader in the tax field, representing high-profile clients in the venture capital and real estate sectors.

Italy

Guglielmo Maisto of Maisto e Associati acts on some of the most notable tax cases in Italy, drawing on a deep technical knowledge of the field.

Andrea Silvestri at BonelliErede receives widespread acclaim for his tax litigation practice, and is particularly active in issues relating to M&A and transactional matters.

Netherlands

Guido de Bont of De Bont Advocaten comes strongly recommended for his long-standing experience representing clients in disputes and criminal cases related to tax law.

Norway

Finn Backer-Grøndahl of Advokatfirmaet Thommessen is a prominent name in the Norwegian market when it comes to tax disputes, with specialist knowledge of tax matters in the hydropower sector.

Portugal

Rogério M Fernandes Ferreira at RFF & Associados is a highly regarded practitioner with an impeccable knowledge of controver sial issues in taxation matters.

Miguel Teixeira de Abreu of Abreu Advogados is a seasoned tax specialist, expert in liti gating cases related to EU law and double taxation.

João Espanha of Espanha e Associados is a prominent name in the tax market, providing high-quality disputes litigation for clients in the financial sector.

South Africa

Peter Dachs of ENSafrica is a distinguished practitioner with a wealth of experience across the gamut of domestic and interna tional tax law.

Nikki Smit is a top name, recommended for her work on corporate tax matters related to investments and exchange controls.

Spain

Andrés Sánchez López of Cuatrecasas draws praise from international sources for his expertise in litigation on transfer pricing and estate tax matters.

Sweden

Martin Nilsson of Mannheimer Swartling is widely recognised among market sources as a leading expert in tax controversy cases.

Mattias Schömer at Advokatfirman Vinge ranks prominently for his market-leading litigation on tax matters for private equity clients.

Switzerland

Stefan Oesterhelt of Homburger is praised by commentators as “an outstanding profes sional” in international tax law and litigation matters.

whoswholegal.com

NORTH AMERICA

Global Elite Thought Leaders

Fred T Goldberg Jr

Skadden Arps Slate Meagher & Flom LLP Washington

Steven Toscher

Hochman Salkin Rettig Toscher & Perez Beverly Hills

LEADING FIRMS

Skadden Arps Slate Meagher & Flom

Fred Goldberg Jr is recognised as a seasoned practitioner acting across the full remit of tax controversy matters, including IRS chal lenges and compliance issues.

Armando Gomez ranks among the elite of practitioners in our research for his work on criminal tax cases and internal investigations.

Raj Madan is a clear leader in the field of tax litigation, working on numerous high-pro file matters involving transfer pricing and licensing issues.

Paul Oosterhuis excels within the field, acting on highly complex tax controversy cases as well as being active in tax policy issues in the US.

Christopher Bowers receives widespread acclaim for his expertise in tax cases, with a particular focus on foreign tax credit.

Jeffrey H Paravano BakerHostetler Washington

Matthew Williams Thorsteinssons LLP Toronto

Bennett Jones

Claire Kennedy earns worldwide endorse ments for her top-tier representation of clients in a wide array of tax audits and disputes.

Edwin Kroft KC is highly commended by the international legal community for his expert litigation on tax avoidance and treaty issues.

Darcy Moch KC has long-standing expe rience representing international brands on controversial issues arising from corporate reorganisations. He is valued by peers for his “superb analytical skills”.

Stephen Bowman stands out for his expert practice on a range of tax controversy matters, from corporate restructuring issues to equipment leasing.

OTHER LEADING INDIVIDUALS

Canada

Warren Mitchell KC at Thorsteinssons is an accomplished and well-established litigator, working on a number of large and complex tax cases before all court divisions.

Matthew Williams receives endorse ments from market commentators for his “superb analytical skills”, which he focuses on tax dispute resolution and litigation.

Joel Nitikman of Dentons Canada enjoys a fantastic reputation for his tax litigation skills, working on a variety of cases related to income tax.

Louise Summerhill of Aird & Berlis is held in high esteem as an excellent litigator on corporate tax cases, including income tax and the taxing of goods and services.

Bill Maclagan KC at Blake, Cassels & Graydon is a top name in tax litigation,

working on contentious matters related to corporate restructuring and projects.

Richard Bennett of DLA Piper is a seasoned litigator in the corporate tax area, and a favourite among peers and clients alike.

Stephen Ruby at Davies Ward Phillips & Vineberg is one of the leading names in the tax market when it comes to litigation, working with a deep knowledge of Canadian tax policy and legislation.

Angelo Nikolakakis at EY Law ranks as one of the go-to lawyers on tax controversy issues, with particular expertise in foreign tax considerations.

USA

Abraham Shashy Jr at King & Spalding receives international acclaim for his work on tax controversy matters. Market sources

Abraham NM Shashy Jr King & Spalding LLP Washington

Osler Hoskin & Harcourt

Al Meghji is widely recognised as a leading tax expert internationally, working on some of the most notable transfer pricing cases in Canada.

Mark Brender is a distinguished prac titioner with a wealth of experience working on complex tax disputes for corporate and financial clients.

Edward Rowe is a prominent name in the international tax market, working on high-profile dispute resolutions before the Canadian courts.

Robert Raizenne is recognised as a seasoned litigator, working on a number of tax cases including investment and reassess ment issues.

note, “His judgement and approach to resolving problems is unparalleled.”

Jeffrey Paravano of BakerHostetler is widely held to be a leader in the tax market, particu larly when it comes to controversial tax issues such as post-transaction disputes.

John Barrie of Bryan Cave Leighton Paisner has long-standing experience representing high-profile clients on complex tax issues, and is renowned across the US for his expertise.

Steven Toscher at Hochman Salkin Rettig Toscher & Perez is regarded as a go-to lawyer in controversial tax issues, with particular knowledge of matters surrounding cryptocurrency.

Diana Wollman at Cleary Gottlieb Steen & Hamilton is widely considered to be a top

name in the region for tax controversy work, drawing on years of experience with the IRS.

Sanford Stark of Gibson, Dunn & Crutcher receives resounding acclaim for his work on large tax controversy matters. He is experi enced in the full range of proceedings before the federal and appellate courts.

Miriam Fisher of Latham & Watkins impresses market commentators thanks to her innovative work on tax disputes and sensitive matters related to fraud and crim inal charges.

Milton Hyman of Irell & Manella is lauded as “a really excellent practitioner” for tax contro versy cases, including residency disputes and corporate tax matters.

Hamilton Dias de Souza Dias de Souza Advogados São Paulo

LATIN AMERICA

Global Elite Thought Leaders

Ricardo Krakowiak Advocacia Krakowiak São Paulo

Luís Eduardo Schoueri

Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados São Paulo

LEADING FIRMS

Mattos Filho

Roberto Quiroga Mosquera is renowned among market commentators as “an extremely respected professional” on tax controversy issues.

Glaucia Maria Lauletta Frascino is a highly distinguished practitioner in tax law, representing international corporate clients before the Brazilian courts.

Paulo Camargo Tedesco is an accom plished tax litigator with a well-developed disputes practice, as well as expertise in tax compliance and procedural issues.

Pedro Luciano Marrey is a specialist in the Brazilian market whose world-class practice encompasses all areas of corporate tax controversy.

Isabel Bueno draws praise from interna tional sources for her specialist knowledge

of tax matters, providing top-tier litigation to clients.

Renata Correia Cubas is widely recog nised as a leading expert in operational taxes, litigating for clients across the food, health care and energy sectors.

Mariz de Oliveira e Siqueira Campos Advogados

Ricardo Mariz de Oliveira enjoys great renown for his disputes experience, described as “one of the greatest references in tax law in the country”.

Bruno Fajersztajn ranks as one of the go-to lawyers in the field, praised by market commentators as “an excellent professional”.

João Francisco Bianco comes highly recommended by the international commu nity, widely appreciated for showing “a lot of respect for his clients and his peers”.

OTHER LEADING INDIVIDUALS

Argentina

Manuel María Benites of Pérez Alati Grondona Benites & Arntsen is renowned as a seasoned practitioner in tax issues, including those related to customs laws before local authorities.

Brazil

Hamilton Dias de Souza of Dias de Souza Advogados is internationally renowned as a leading specialist in the region. Sources

note, “He is one of the national references of tax law.”

Ricardo Krakowiak at Advocacia Krakowiak is renowned as a top litigator, with one commentator noting: “Ricardo Krakowiak is one of the best tax lawyers in Brazil today.”

Leo Krakowiak stands out for his top-tier work in tax litigation, known as “one of the biggest practitioners in national tax law”.

Ricardo Mariz de Oliveira

Mariz de Oliveira e Siqueira Campos

Advogados

São Paulo

Elidie Palma Bifano earns worldwide endorsements as a practitioner who displays “a deep technical knowledge” of controversial tax issues.

Pinheiro Neto Advogados

Luiz Roberto Peroba Barbosa is a clear leader in the field of tax controversies, particularly adept in issues relating to the technology sector.

Luciana Rosanova Galhardo ranks as one of the go-to lawyers in the region for tax disputes , with a particular knowledge of transfer pricing.

Tércio Chiavassa has long-standing experience in controversial tax issues, providing high-quality work on procedural and disputes matters.

Paulo Ayres Barreto at Advocacia Aires Barreto comes recommended by peers and clients alike, who describe him as “a very prominent professional, especially in the academic environment”.

Luís Eduardo Schoueri of Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados is a favourite among peers who praise his “problem-solving drive, which combines with his creative legal solutions”.

Gustavo Brigagão of Brigagão, Duque Estrada is a highly skilled expert in contro versial tax matters, working for clients in a range of sectors including energy and telecommunications.

Raquel Novais at Machado Meyer Sendacz e Opice Advogados is a tax specialist whose top-tier practice involves litigation for clients in the financial and natural resources sectors.

Maurício Pereira Faro of BMA enjoys wide spread acclaim for his tax litigation prowess, working on high-profile cases before the Brazilian courts as well as auditing matters related to criminal investigations.

Chile

Alex Fischer at Fischer & Cía is one of the leading names in the market when it comes to tax work, and acts on some of the most notable cases in Chile.

Colombia

Juan Pablo Godoy Fajardo of GODOYHOYOS draws praise from commentators for his work on tax controversies, described as “the best in tax on extractive industries”.

Catalina Hoyos is a greatly skilled practi tioner whose tax litigation work is highlighted by commentators for its depth of experience and expertise.

Mexico

Luis Ortiz Hidalgo at Ortiz Hernandez y Orendain is a key name thanks to his expert litigation on a wide array of controversial tax matters.

Luis Curiel Piña of SMPS Legal is interna tionally renowned as a leading name in the region for administrative litigation proceed ings before the federal and supreme courts.

ASIA-PACIFIC Global Elite Thought Leaders

Manuel Tron SC of Manuel E Tron Abogado ranks prominently for his outstanding work in tax-related dispute resolution matters.

Enrique Ramirez at Mijares Angoitia Cortés y Fuentes is a clear leader in the field, drawing on decades of experience in controversial tax matters.

Peru

Lourdes Chau at PwC Perú is widely held to be one of the top practitioners in the region when it comes to tax controversy cases.

Fernando Zuzunaga Del Pino at Zuzunaga, Assereto & Zegarra Abogados is a greatly appreciated lawyer whose work on corporate tax matters earns him glowing endorsements among commentators.

LEADING FIRMS

King & Wood Mallesons

Michael Clough is held in high esteem for his tax disputes practice, focusing his first-rate work on issues related to income tax.

Bill Ye has built up an impressive practice taxation practice, earning him a reputation for excellence in dispute resolution, including criminal tax cases.

Jerome Tse is a well-known name in the region thanks to his expertise in tax disputes, working for clients in a variety of sectors from technology to healthcare.

Sixth Floor Selborne Wentworth Chambers

James Hmelnitsky SC is “a well-regarded lawyer” who earns praise from commenta tors in the tax disputes area, working with both corporate and private clients.

Chloe Burnett SC is a highly skilled tax law specialist who is internationally renowned for her expertise in complex disputes.

David Thomas SC ranks as one of the go-to litigators in the region, acting on a variety of income tax matters before the High Court and other venues.

OTHER LEADING INDIVIDUALS

Australia

Toby Knight of Allens receives numerous endorsements from sources for his tax prac tice. As one source notes, “Toby remains a very well-respected tax controversy prac titioner, who is well liked by his corporate clients.”

John de Wijn KC at Owen Dixon Chambers West is praised as “a thorough practitioner” in tax controversy and stamp duty issues, appreciated for being “a pleasure to work with.”

Peter Poulos at MinterEllison enjoys a fantastic reputation in the market for his word on tax and transfer pricing disputes.

whoswholegal.com

Kristen Deards SC of Banco Chambers is extensively experienced in managing complex tax disputes on a range of issues including trusts and insurance.

Niv Tadmore of Jones Day is one of the bestknown litigators in the market when it comes to tax disputes, with sources noting: “His reputa tion in international tax work is second to none.”

Michael A Clough

King & Wood Mallesons Melbourne

James Hmelnitsky SC Selborne & Wentworth Chambers Sydney

Niv Tadmore Jones Day Melbourne

At the Victorian Bar, Gregory Davies KC is widely recognised as a leading litigator on tax controversy issues in the region, with a wealth of experience in complex cases brought before the Supreme courts.

Melanie Baker receives praise from sources as “a hard-working practitioner” on tax controversy cases, working on issues including debt and equity and transfer pricing.

Eugene Wheelahan KC is an accom plished tax specialist with a high-quality practice in tax disputes including capital gains and trusts matters.

Frank O’Loughlin KC is a long-standing fixture in the market, deeply experienced in working on cases for tax disputes before the Australian courts.

India

Porus Kaka at Chambers of Porus Kaka is renowned as “a top senior lawyer” in the field, with a wealth of experience working on high-profile cases in the region.

Rohan Shah at Chambers of Rohan Shah receives widespread acclaim for his expert litigation on cases related to international tax in India.

Independent practitioner S Ganesh enjoys a fantastic reputation in the market for his top-tier advocacy on controversial tax cases.

Thomas Meister Walder Wyss Ltd

Thomas Meister is the co-founder of the tax depart ment of Walder Wyss Ltd, one of Switzerland's leading law firms.

His primary focus is on domestic and inter national corporate tax, including tax optimisation, corporate and real estate finance, structured finance, corporate reorganisations and migrations, transaction structuring and M&A. He is also repre senting clients in tax audits, tax controversy and litigation at court.

Since 2004, Mr Meister has been an adjunct professor for tax law at the University of St Gallen. He is also lecturing on postgraduate tax programmes at the universities of Geneva, Lausanne and Zurich. Mr Meister is a founding member of the editorial board of Forum for Tax Law, a quarterly Swiss tax journal.

He studied at the universities of Lausanne, St Gallen (lic iur, 1989; Dr iur, 1995), and New York University (LLM, 1998) and graduated as a certified tax expert (1996). For his doctoral thesis he received the 1995 Blumenstein Award. Before joining Walder Wyss in 2002, Mr Meister gained working experience as trainee in a Zurich law firm and a District Court clerk, general secretary at the Zurich Revenue Service, as a tax associate in Zurich, Geneva and Washington DC law firms and as a tax partner in a Zurich law firm. He is admitted to the Zurich and New York Bars and speaks German, English and French.

With around 250 legal experts, Walder Wyss is one of the most successful and fastest growing Swiss commercial law firms, with offices in Zurich, Geneva, Basel, Berne, Lausanne and Lugano. The firm specialises in corporate and commercial law, banking and finance, intellectual property and competition law, dispute resolution and tax law. Clients include national and international companies, publicly held corporations and family businesses as well as public law institutions and private clients.

Seefeldstrasse 123 PO Box Zurich, 8034 Tel: +41 58 658 55 73 thomas.meister@walderwyss.com www.walderwyss.com

WWL says: Thomas Meister is a tax law specialist who comes highly recommended for his encyclopaedic knowledge of taxation issues across a range of corporate matters.

Susanne Schreiber Bär & Karrer Ltd

Susanne Schreiber is a partner at Bär & Karrer in Zurich and co-heads the tax department.

Susanne Schreiber has extensive experience in international corporate tax matters, in particular in domestic and cross-border M&A transactions. Her work covers the tax aspects of pre-deal carveouts and reorganisations, due diligence, acquisi tion structuring, financing and post-transaction integration both in public and private M&A deals as well as SPA advice and M&A tax litigation. She advises on tax matters of capital market transac tions like IPOs and the tax efficient structuring of management incentive schemes.

Furthermore, she regularly supports Swiss multinationals in their tax planning work, in particular with respect to business restructurings and domestic and international tax developments, in discussions with tax authorities as well as tax litigation.

Susanne Schreiber is a German attor ney-at-law and tax adviser as well as a Swiss certified tax expert. Before joining Bär & Karrer she worked for an international law firm in Germany and for one of the big four companies in Zurich where she last headed the Swiss M&A tax department.

She regularly speaks on tax-related topics in the area of Swiss and international corporate tax law and publishes specialist articles as well as commentaries in the field of taxes.

She is an Officer of the IBA Taxes committee as well as a member of the exam commission for Swiss Certified Tax Experts, the tax chapter of the Swiss-American Chamber of Commerce, the International Fiscal Association, the International Bar Association and the EXPERTsuisse tax commission.

Susanne Schreiber has recently been awarded for outstanding quality client service with the Client Choice Award 2020 for Corporate Tax in Switzerland and is listed leading individual in The Legal 500 Europe rankings. In 2016 she won the award Rising Star: Tax at the IFLR Europe Women in Business Law Awards and is listed as a "woman-in-tax leader" in the International Tax Review.

Bär & Karrer is a renowned Swiss law firm with more than 170 lawyers in Zurich, Geneva, Lugano and Zug. Its core business is advising clients on innovative and complex transactions and repre senting them in litigation, arbitration and regu latory proceedings. The firm's clients range from multinational corporations to private individuals in Switzerland and around the world.

Bär & Karrer has been repeatedly awarded Switzerland's "Law Firm of the Year" by the most prestigious international legal ranking agencies.

Brandschenkestrasse 90 Zurich, 8002 Tel: +41 58 261 52 12 susanne.schreiber@baerkarrer.ch www.baerkarrer.ch

WWL says: Susanne Schreiber receives extensive praise for her contentious and non-con tentious corporate tax practice, with commentators adding: “She is one of the big stars in the Swiss market.”

An asterisk denotes practitioners who have profiles in the preceding pages.

Nominees have been selected based on comprehensive, independent survey work with both general counsel and private practitioners worldwide.

Only specialists who have met independent international research criteria are listed.

Argentina

Manuel María Benites

Pérez Alati Grondona Benites & Arntsen mb@pagbam.com.ar

Gabriel Gotlib

Marval O'Farrell Mairal gg@marval.com

Alejandro Esteban Messineo Bomchil alejandro.messineo@bomchil.com

Australia

Melanie Baker

Victorian Bar melanie.baker@vicbar.com.au

Jennifer Batrouney KC

List A Barristers jennifer_batrouney@vicbar.com.au

David H Bloom KC New Chambers bloomkc@newchambers.com.au

Chloe Burnett SC

Sixth Floor Selborne Wentworth Chambers cburnett@sixthfloor.com.au

Michael A Clough

King & Wood Mallesons michael.clough@au.kwm.com

Gregory J Davies KC Victorian Bar davies@chancery.com.au

Kristen Deards SC Banco Chambers kristen.deards@banco.net.au

James Hmelnitsky SC

Sixth Floor Selborne Wentworth Chambers jhmelnitsky@sixthfloor.com.au

Bradley Jones Wentworth Chambers jones@wentworthchambers.com.au

Toby Knight Allens

Toby.Knight@allens.com.au

Lawrence M Magid Allens larry.magid@allens.com.au

Carmen McElwain

MinterEllison carmen.mcelwain@minterellison.com

Paul McNab DLA Piper Australia paul.mcnab@dlapiper.com

Frank O'Loughlin KC

Victorian Bar frank.oloughlin@vicbar.com.au

Hugh Paynter

Herbert Smith Freehills hugh.paynter@hsf.com

Chris Peadon

New Chambers peadon@newchambers.com.au

Peter Poulos MinterEllison peter.poulos@minterellison.com

Simon Rooke

PricewaterhouseCoopers simon.rooke@pwc.com

Rashelle Seiden SC

Ground Floor Wentworth Chambers rseiden@wentworthchambers.com.au

Jonathan Slater Clayton Utz jslater@claytonutz.com

Brendan Sullivan SC

Tenth Floor Chambers sullivan@tenthfloor.org

Helen Symon KC Castan Chambers hsymon@vicbar.com.au

Niv Tadmore Jones Day ntadmore@jonesday.com

David Thomas SC

Sixth Floor Selborne Wentworth Chambers dthomas@sixthfloor.com.au

Jerome Tse

King & Wood Mallesons jerome.tse@au.kwm.com

Matthew Walsh

Australian Government Migration Review Tribunal matthew.walsh@ags.gov.au

Eugene F Wheelahan KC

Victorian Bar efwheelahan@vicbar.com.au John de Wijn AM KC Owen Dixon Chambers West dewijn@vicbar.com.au

Angela Wood Clayton Utz angela.wood@claytonutz.com

Austria

Franz Althuber

Althuber Spornberger & Partner Rechtsanwälte GmbH franz.althuber@asp-law.at Michael Kotschnigg

Independent office@kotschnigg.eu

Roman Leitner LeitnerLeitner roman.leitner@leitnerleitner.com

Clemens Philipp Schindler Schindler Attorneys clemens.schindler@schindlerattorneys.com

Niklas Schmidt

Wolf Theiss niklas.schmidt@wolftheiss.com

Michael Sedlaczek

Briem Baumgartner Rechtsanwälte GmbH robert.briem@briembaumgartner.at

Claus Staringer

Freshfields Bruckhaus Deringer LLP claus.staringer@freshfields.com

Benjamin Twardosz

CERHA HEMPEL Rechtsanwälte GmbH benjamin.twardosz@cerhahempel.com

Christoph Urtz Baker McKenzie christoph.urtz@bakermckenzie.com

Belgium

Thierry Afschrift Afschrift thierry@afschrift.com

Alain Claes Sherpa Law alain.claes@sherpalaw.be Luc De Broe

Deloitte Legal ldebroe@deloitte.com Jean-Michel Degée Arteo

jm.degee@arteo.law Caroline Docclo Loyens & Loeff caroline.docclo@loyensloeff.com Daniel Garabedian Arteo d.garabedian@arteo.law

Alain Huyghe Baker McKenzie CVBA/SCRL alain.huyghe@bakermckenzie.com

Jacques Malherbe

Simont Braun jacques.malherbe@simontbraun.eu Philippe Malherbe Malherbe pmalherbe@malherbe.law

Patrick Smet Allen & Overy LLP patrick.smet@allenovery.com Marnix Van Keirsbilck Dumon, Sablon & Vanheeswijck m.vankeirsbilck@dsvlaw.be Henk Vanhulle Linklaters LLP henk.vanhulle@linklaters.com Henk Verstraete Stibbe henk.verstraete@stibbe.com

Annick Visschers Deloitte Legal avisschers@laga.be

Brazil

Marcelo Salles Annunziata Demarest Advogados mannunziata@demarest.com.br

Wagner Balera Balera, Berbel & Mitne wagner.balera@balera.com.br

Paulo Ayres Barreto Advocacia Aires Barreto paulo@airesbarreto.adv.br

Roberto Barrieu Cescon Barrieu Flesch & Barreto Advogados roberto.barrieu@cesconbarrieu.com.br

João Francisco Bianco

Mariz de Oliveira e Siqueira Campos Advogados jfb@marizsiqueira.com.br

Luiz Gustavo A S Bichara Bichara Advogados bichara@bicharalaw.com.br

Elidie Palma Bifano

Mariz de Oliveira e Siqueira Campos Advogados epb@marizsiqueira.com.br

Ricardo Bolan Lefosse Advogados ricardo.bolan@lefosse.com

Gustavo Brigagão

Brigagão, Duque Estrada - Advogados gbrigagao@bdee.com.br

Isabel Bueno Mattos Filho isabel.bueno@mattosfilho.com.br

Sacha Calmon Navarro Coêlho

Sacha Calmon Misabel Derzi Consultores e Advogados scalmon@sachacalmon.com.br

Paulo Camargo Tedesco Mattos Filho ptedesco@mattosfilho.com.br

Tércio Chiavassa Pinheiro Neto Advogados tchiavassa@pn.com.br

Renata Correia Cubas Mattos Filho rcorreia@mattosfilho.com.br

Misabel Abreu Machado Derzi Sacha Calmon Misabel Derzi Consultores e Advogados mderzi@sachacalmon.com.br

Karem Jureidini Dias Rivitti e Dias Advogados karem@rivittidias.com.br

Hamilton Dias de Souza Dias de Souza Advogados Associados hamilton.souza@dsa.com.br

Roberto Duque Estrada Brigagão, Duque Estrada - Advogados restrada@bdee.com.br

Renata Emery TozziniFreire Advogados remery@tozzinifreire.com.br

Bruno Fajersztajn Mariz de Oliveira e Siqueira Campos Advogados bf@marizsiqueira.com.br

Maurício Pereira Faro BMA - Barbosa Müssnich Aragão mpf@bmalaw.com.br

Antonio Carlos Guidoni Filho Vella Pugliese Buosi e Guidoni - Advogados antonio.guidoni@vpbg.com.br

Luciana Rosanova Galhardo Pinheiro Neto Advogados lrgalhardo@pn.com.br

Tacio Lacerda Gama Lacerda Gama Advogados tacio@lacerdagama.com.br

Ives Gandra da Silva Martins Advocacia Gandra Martins ivesgandra@gandramartins.adv.br

Gustavo Lian Haddad Lefosse Advogados gustavo.haddad@lefosse.com

Leo Krakowiak

Advocacia Krakowiak advocacia@krakowiak.com.br

Ricardo Krakowiak Advocacia Krakowiak advocacia@krakowiak.com.br

Glaucia Maria Lauletta Frascino Mattos Filho

glaucia.lauletta@mattosfilho.com.br

Robson Maia Lins

Barros Carvalho Advogados Associados robsonmaia@barroscarvalho.com.br

Ricardo Mariz de Oliveira Mariz de Oliveira e Siqueira Campos Advogados rmo@marizsiqueira.com.br

Pedro Luciano Marrey Jr Mattos Filho marrey@mattosfilho.com.br

Natanael Martins

Martins Franco Texeira natanael.martins@mft.com.br

André Mendes Moreira

Sacha Calmon Misabel Derzi Consultores e Advogados andre@sachacalmon.com.br

Marcos Vinicius Neder de Lima Trench Rossi Watanabe marcos.neder@trenchrossi.com

Raquel Novais Machado Meyer Sendacz e Opice Advogados rnovais@machadomeyer.com.br

Luiz Roberto Peroba Barbosa Pinheiro Neto Advogados lperoba@pn.com.br

Eduardo Pugliese Pincelli Schneider, Pugliese, Sztokfisz, Figueiredo e Carvalho Advogados eduardo.pugliese@schneiderpugliese.com.br

Marcos Vinícius Passarelli Prado Stocche Forbes Advogados mprado@stoccheforbes.com.br

Roberto Quiroga Mosquera Mattos Filho quiroga@mattosfilho.com.br

João Dácio Rolim

Rolim, Viotti, Goulart, Cardoso Advogados j.d.rolim@rolimvlc.com

Igor Mauler Santiago Mauler Advogados igor@mauleradvogados.com.br

Fernando Facury Scaff Silveira Athias Soriano de Mello Guimarães Pinheiro & Scaff Advogados scaff@silveiraathias.com.br

H Philip Schneider

Schneider, Pugliese, Sztokfisz, Figueiredo e Carvalho Advogados philip.schneider@schneiderpugliese.com.br

Luís Eduardo Schoueri

Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados schoueri@lacazmartins.com.br Heleno Taveira Torres Heleno Torres Advogados mail@helenotorres.com.br

Carlos Alberto Ulhôa Canto Ulhôa Canto Rezende e Guerra Advogados cauc@ulhoacanto.com.br

Ana Cláudia Akie Utumi Utumi Advogados ana.utumi@utumilaw.com

Paulo de Barros Carvalho Barros Carvalho Advogados Associados paulo@barroscarvalho.com.br

Júlio de Oliveira Machado Associados joliveira@machadoassociados.com.br

Celso de Paula F da Costa Machado Meyer Sendacz e Opice Advogados celsopfcosta@machadomeyer.com.br

Canada

Alberta

Douglas S Ewens KC Moodys Tax dewens@moodystax.com

Robert A Kopstein McCarthy Tétrault LLP rkopstein@mccarthy.ca

Darcy D Moch KC Bennett Jones LLP mochd@bennettjones.com

Edward Rowe Osler Hoskin & Harcourt LLP erowe@osler.com

British Columbia

Bill S Maclagan KC Blake, Cassels & Graydon LLP bill.maclagan@blakes.com

Mark Meredith Clark Wilson LLP mmeredith@cwilson.com

Warren Mitchell KC Thorsteinssons LLP wjamitchell@thor.ca

Joel A Nitikman Dentons Canada LLP joel.nitikman@dentons.com

Ontario

Jacques Bernier Baker McKenzie LLP jacques.bernier@bakermckenzie.com

Stephen W Bowman Bennett Jones LLP bowmans@bennettjones.com Alexandra Brown Independent alexandra.brown@blakes.com Brian R Carr Thorsteinssons LLP bcarr@thor.ca Claire MC Kennedy Bennett Jones LLP kennedyc@bennettjones.com

Edwin G Kroft KC Bennett Jones LLP krofte@bennettjones.com Al Meghji Osler Hoskin & Harcourt LLP ameghji@osler.com

Gabrielle MR Richards McCarthy Tétrault LLP grichard@mccarthy.ca Stephen S Ruby Davies Ward Phillips & Vineberg LLP sruby@dwpv.com

Alan M Schwartz KC Fasken aschwartz@fasken.com Steve Suarez Borden Ladner Gervais LLP ssuarez@blg.com Louise R Summerhill Aird & Berlis LLP lsummerhill@airdberlis.com

Jeffrey C Trossman Blake, Cassels & Graydon LLP jeffrey.trossman@blakes.com

Matthew Williams Thorsteinssons LLP mgwilliams@thor.ca Barbara Worndl Aird & Berlis LLP bworndl@airdberlis.com

Quebec

Mark Brender

Osler Hoskin & Harcourt LLP mbrender@osler.com

Guy Du Pont Davies Ward Phillips & Vineberg LLP gdupont@dwpv.com Wilfrid Lefebvre KC Norton Rose Fulbright Canada LLP wilfrid.lefebvre@nortonrosefulbright.com

Angelo Nikolakakis

EY Law LLP, allied with Ernst & Young LLP angelo.nikolakakis@ca.ey.com

Robert Raizenne

Osler Hoskin & Harcourt LLP rraizenne@osler.com

Chile

Jaime Carey Carey

jaime.carey@carey.cl

María Teresa Cremaschi Moure MBC Abogados mtcremaschi@mbcabogados.com

Ricardo Escobar Bofill Escobar Abogados rescobar@bofillescobar.cl

Alex Fischer Fischer & Cía afischer@fischerycia.cl

China

Bill Ye

King & Wood Mallesons bill.ye@cn.kwm.com

Colombia

Lucy Cruz de Quiñones Quiñones Cruz Abogados qc@quinonescruz.com

Juan Pablo Godoy Fajardo GODOYHOYOS jgodoy@godoyhoyos.com Catalina Hoyos J GODOYHOYOS choyos@godoyhoyos.com

Mauricio A Plazas Mauricio A Plazas Vega Abogados notificaciones@mpvabogados.com

Adrian Rodriguez Lewin & Wills Attorneys and Counsellors at Law arodriguez@lewinywills.com

Costa Rica

José Maria Oreamuno Facio & Cañas joreamuno@fayca.com

Diego Salto Consortium Legal dsalto@consortiumlegal.com Adrián Torrealba Facio & Cañas atorrealba@fayca.com

Denmark

Nikolaj Bjørnholm Bjørnholm Law nbj@bjornholmlaw.com

Artur Bugsgang

DLA Piper Denmark Law Firm artur.bugsgang@dlapiper.com

Hans Severin Hansen

Plesner Advokatpartnerselskab hsh@plesner.com

Claus Holberg

DLA Piper Denmark Law Firm claus.holberg@dk.dlapiper.com

Svend Erik Holm

Plesner Advokatpartnerselskab seh@plesner.com

Tom Kári Kristjánsson

Plesner Advokatpartnerselskab tkk@plesner.com

Søren Lehmann Nielsen

Plesner Advokatpartnerselskab slen@plesner.com

Jef Nymand Hounsgaard

Plesner Advokatpartnerselskab jho@plesner.com

Arne Møllin Ottosen Kromann Reumert ao@kromannreumert.com

Jakob Skaadstrup Andersen Gorrissen Federspiel jsa@gorrissenfederspiel.com

Jan Steen Hansen

Gorrissen Federspiel jha@gorrissenfederspiel.com

Bodil Tolstrup Bjørnholm Law bto@bjornholmlaw.com

Ecuador

Paola Gachet Robalino Law pgachet@robalinolaw.com

England

Graham Aaronson KC

Joseph Hage Aaronson LLP ga@jha.com

Philip Baker KC Field Court Tax Chambers pb@fieldtax.com

Mark Baldwin Macfarlanes LLP mark.baldwin@macfarlanes.com

Sarah Blakelock Slaughter and May sarah.blakelock@slaughterandmay.com

Jonathan Bremner KC

One Essex Court jbremner@oeclaw.co.uk

Helen Buchanan Freshfields Bruckhaus Deringer LLP helen.buchanan@freshfields.com

Lydia Challen Allen & Overy LLP lydia.challen@allenovery.com

Jason Collins Pinsent Masons LLP jason.collins@pinsentmasons.com

Roderick Cordara KC Essex Court Chambers rcordara@essexcourt.com

Felicity Cullen KC Devereux Chambers cullen@devchambers.co.uk

David Ewart KC

Pump Court Tax Chambers dewart@pumptax.com

Paul Farmer

Joseph Hage Aaronson LLP paul.farmer@hage-aaronson.com

Liesl Fichardt

Quinn Emanuel Urquhart & Sullivan UK LLP lieslfichardt@quinnemanuel.com

Malcolm Gammie KC

One Essex Court mgammie@oeclaw.co.uk

John Gardiner KC

11 New Square tom.rook@11newsquare.com

Heather Gething Herbert Smith Freehills LLP heather.gething@hsf.com

Julian Ghosh KC

One Essex Court

jghosh@oeclaw.co.uk

David Goldberg KC Gray's Inn Tax Chambers dgg@taxbar.com

Melanie Hall KC Monckton Chambers mhall@monckton.com

Jolyon Maugham KC Devereux Chambers maugham@devchambers.co.uk

Hui Ling McCarthy KC 11 New Square hlm@11newsquare.com

Conrad McDonnell Gray's Inn Tax Chambers cm@taxbar.com

Nikhil Mehta Gray's Inn Tax Chambers nm@taxbar.com

Gerald Montagu Gide Loyrette Nouel LLP gerald.montagu@gide.com

Dan Neidle Tax Policy Associates info@taxpolicy.org.uk

Jonathan Peacock KC 11 New Square john.moore@11newsquare.com

Kevin Prosser KC

Pump Court Tax Chambers kprosser@pumptax.com

Gary Richards Mishcon de Reya LLP gary.richards@mishcon.com

Dominic Robertson Slaughter and May dominic.robertson@slaughterandmay.com Yash Rupal

Simpson Thacher & Bartlett LLP yash.rupal@stblaw.com

Angela Savin KPMG LLP angela.savin@kpmg.co.uk

Jonathan Schwarz Temple Tax Chambers jonathan.schwarz@taxbarristers.com

Nicola Shaw KC

Gray's Inn Tax Chambers ns@taxbar.com

Rupert Shiers Hogan Lovells International LLP rupert.shiers@hoganlovells.com

Valentina Sloane KC Monckton Chambers vsloane@monckton.com

Simon Whitehead

Joseph Hage Aaronson LLP swhitehead@jha.com

David Yates KC

Pump Court Tax Chambers dyates@pumptax.com

Finland

Ossi Haapaniemi

Roschier, Attorneys Ltd ossi.haapaniemi@roschier.com

Janne Juusela Borenius Attorneys Ltd janne.juusela@borenius.com

Antti Lehtimaja Krogerus antti.lehtimaja@krogerus.com

Mika Ohtonen Roschier, Attorneys Ltd mika.ohtonen@roschier.com

Niklas Thibblin Waselius & Wist niklas.thibblin@ww.fi

Timo Torkkel Lecklé timo.torkkel@leckle.fi

Heikki Vesikansa

Hannes Snellman Attorneys Ltd heikki.vesikansa@hannessnellman.com

Jouni Weckström Waselius & Wist jouni.weckstrom@ww.fi

France

Vincent Agulhon

Darrois Villey Maillot Brochier vagulhon@darroisvilley.com Stéphane Austry CMS Francis Lefebvre stephane.austry@cms-fl.com

Niels Dejean Shearman & Sterling LLP ndejean@shearman.com

Philippe Derouin Philippe Derouin philippe.derouin@cabinet-derouin.com

Edouard Milhac CMS Francis Lefebvre edouard.milhac@cms-fl.com

Yves Rutschmann Bredin Prat yvesrutschmann@bredinprat.com Sébastien de Monès Bredin Prat sebastiendemones@bredinprat.com

Germany

Gottfried E Breuninger Allen & Overy LLP gottfried.breuninger@allenovery.com

Dirk Pohl

McDermott Will & Emery Rechtsanwälte Steuerberater dpohl@mwe.com

Matthias Scheifele Hengeler Mueller matthias.scheifele@hengeler.com Klaus Sieker Flick Gocke Schaumburg klaus.sieker@fgs.de

India

Ajay Bahl

AZB & Partners ajay.bahl@azbpartners.com

Mukesh Butani

BMR Legal mukesh.butani@bmrlegal.in Arvind Datar Arvind P Datar adatar007@gmail.com

Nishith M Desai Nishith Desai Associates nishith.desai@nishithdesai.com

Aliff Fazelbhoy

ALMT Legal afazelbhoy@almtlegal.com

S Ganesh

S Ganesh - Sole Practitioner ganesh.kumar@dnb.com

Porus Kaka Chambers of Porus Kaka kaka@poruskaka.com Ravishankar Raghavan Majmudar & Partners rraghavan@majmudarindia.com Sanjeev Sachdeva L&L Partners ssachdeva@luthra.com

Rohan Shah Chambers of Rohan Shah rohan@shahchambers.in Arvind V Sonde Arvind V Sonde arvindsonde@vsnl.com

Ajay Vohra Senior Advocate ajay@ajayvohra.co.in

Ireland

Fintan Clancy Arthur Cox LLP fintan.clancy@arthurcox.com Grainne M Clohessy SC Sole Practitioner grainneclohessy@gmail.com

Joe Duffy Matheson joseph.duffy@matheson.com Paul Fahy A&L Goodbody pfahy@algoodbody.com Martin Hayden SC Martin J Hayden SC mhayden@martinjhayden.ie Greg Lockhart Matheson greg.lockhart@matheson.com Catherine O'Meara Matheson catherine.o'meara@matheson.com Martin Phelan Simmons & Simmons martin.phelan@simmons-simmons.com

Israel

Eldar Ben-Ruby Meitar Law Offices eldarb@meitar.com Yair Benjamini Benjamini & Co yair@benjamini-law.com Ofer Elboim Shekel & Co ofere@slw.co.il Achu Frank ZES

achu@zes.co.il Daniel Paserman Gornitzky & Co paserman@gornitzky.com

Amichai Pery Avi Alter & Co Law Offices amichai@altertax.co.il

Pinhas Rubin Gornitzky & Co rubin@gornitzky.com Yaron Sever Goldfarb Seligman & Co yaron.sever@goldfarb.com Ziv Sharon Ziv Sharon & Co Law Office ziv@zivtax.co.il

Anat Shavit FISCHER (FBC Co.) ashavit@fbclawyers.com Yaniv Shekel Shekel & Co yaniv@slw.co.il

Italy

Carlo Galli Clifford Chance Studio Legale Associato carlo.galli@cliffordchance.com

Bruno Gangemi Macchi di Cellere Gangemi b.gangemi@macchi-gangemi.com

Guglielmo Maisto Maisto e Associati g.maisto@maisto.it Giuseppe Marino MB Associati g.marino@mba-tax.it Riccardo Michelutti Facchini Rossi Michelutti Studio Legale Tributario r.michelutti@frmtax.it Raul-Angelo Papotti Chiomenti raul.papotti@chiomenti.net Stefano Petrecca CBA Studio Legale e Tributario stefano.petrecca@cbalex.com Andrea Silvestri BonelliErede andrea.silvestri@belex.com

Japan

Yushi Hegawa Nagashima Ohno & Tsunematsu yushi_hegawa@noandt.com Toshio Miyatake Adachi Henderson Miyatake & Fujita miyatake@ahmf.jp

Luxembourg Alain Steichen BSP asteichen@bsp.lu

Malaysia

Anand Raj Shearn Delamore & Co anand@shearndelamore.com

Malta

Robert Attard Ernst & Young robert.attard@mt.ey.com

Mexico

Mauricio Ambrosi Herrera Turanzas Bravo & Ambrosi mauricioambrosi@turanzas.com.mx Víctor Manuel Barajas Barrera Basham Ringe y Correa SC mbarajas@basham.com.mx Mario Barrera Vázquez Holland & Knight LLP mario.barrera@hklaw.com

Mauricio Bravo Fortoul Turanzas Bravo & Ambrosi mbravo@turanzas.com.mx Ricardo Cervantes Chevez Ruiz Zamarripa y Cia SC ricardoc@chevez.com.mx

Luis Curiel Piña

SMPS Legal lcuriel@smps.com.mx Ángel Escalante Carpio Escalante & Asociados escalante@escalanteyasociados.com

Nora Morales Mijares Angoitia Cortés y Fuentes SC nmorales@macf.com.mx

Gerardo Nieto Basham Ringe y Correa SC nieto@basham.com.mx

Gabriel Ortiz Gómez

Ortiz Abogados Tributarios SC gortiz@oat.com.mx

Luis Ortiz Hidalgo

Ortiz Hernandez y Orendain SC lortiz@ohoabogados.com.mx

Enrique Ramirez Mijares Angoitia Cortés y Fuentes SC eramirez@macf.com.mx

Manuel Sáinz Orantes Chevez Ruiz Zamarripa y Cia SC msainz@chevez.com.mx

Manuel E Tron

Manuel E Tron Abogado info@metron.mx

Gil Zenteno–Garcia Basham Ringe y Correa SC zenteno@basham.com.mx

Netherlands

Lodewijk Berger Jones Day lberger@jonesday.com Sjoerd Douma Lubbers, Boer & Douma douma@lubbersboerdouma.com

Thies Sanders Loyens & Loeff NV thies.sanders@loyensloeff.com

Michiel Sunderman Clifford Chance LLP michiel.sunderman@cliffordchance.com

Guido de Bont De Bont Advocaten info@debontadvocaten.nl Eelco van der Stok Freshfields Bruckhaus Deringer LLP eelco.vanderstok@freshfields.com

New Zealand

Geoff Clews

Geoffrey Clews Barrister geoff.clews@taxcounsel.co.nz

Lindsay McKay Independent lindsay.mckay@barrists.co.nz

Mathew McKay Bell Gully mathew.mckay@bellgully.com Fred Ward Russell McVeagh fred.ward@russellmcveagh.com

Nigeria

Olaleye Adebiyi

Andersen Tax & Legal olaleye.adebiyi@andersentaxlegal.ng Chukwuka Ikwuazom FCTI Aluko & Oyebode chukwuka.ikwuazom@aluko-oyebode.com

Maxwell Ukpebor

MAS Tax and Legal maxwell.ukpebor@mastaxandlegalservices. com

Norway

Finn Backer-Grøndahl

Advokatfirmaet Thommessen AS fba@thommessen.no

Joachim M Bjerke

Advokatfirmaet BAHR AS jmb@bahr.no

Frode Talmo Advokatfirmaet BAHR AS fta@bahr.no

Panama

Jose Javier Rivera Jimenez Rivera, Bolivar y Castañedas jj.rivera@rbc.com.pa

Peru

Juan Jose Assereto Zuzunaga ,Assereto & Zegarra Abogados juanjose.assereto@zyaabogados.com

Percy Bardales EY Law percy.bardales@pe.ey.com

Milagros Bustillos Hernández & Cía Abogados mbustillos@ehernandez.com.pe

Mónica Byrne

EY Law

monica.byrne@ey.com

Lourdes Chau PwC Perú lourdes.chau@pe.pwc.com

Iván Chu Damma icd@damma.com.pe

Alex Córdova Rodrigo Elías & Medrano Abogados acordova@estudiorodrigo.com

Jose Del Castillo Simon Osterling Abogados jdelcast@osterlingfirm.com

Luis Hernández Hernández & Cía Abogados lhernandez@ehernandez.com.pe

Rocío Liu

Miranda & Amado Abogados rliu@mafirma.com.pe

Leonardo López Hernández & Cía Abogados llopez@ehernandez.com.pe

Gustavo López-Ameri Deloitte & Touche glopezameri@deloitte.com

Humberto Medrano Rodrigo Elías & Medrano Abogados hmedrano@estudiorodrigo.com

Cesar Enrique Talledo Mazu Estudio Talledo SRL estudio@talledoabogados.com

Tulio Tartarini

Rodrigo Elías & Medrano Abogados ttartarini@estudiorodrigo.com

Fernando Zuzunaga Del Pino Zuzunaga ,Assereto & Zegarra Abogados fernando.zuzunaga@zyaabogados.com

David de la Torre EY Law david.de-la-torre@pe.ey.com

Poland

Dariusz Wasylkowski Wardyński & Partners dariusz.wasylkowski@wardynski.com.pl

Portugal

Rui Barreira

BCH Advogados ruibarreira@bch.pt Pedro Miguel Braz Garrigues pedro.braz@garrigues.com

Serena Cabrita Neto PLMJ serena.cneto@plmj.pt

Rui Camacho Palma Linklaters rui.palma@linklaters.com

Tomás Cantista Tavares BMC Sociedade de Advogados tct@bmc-advogados.com

Fernando Castro Silva Garrigues fernando.castro.silva@garrigues.com

João Espanha Espanha e Associados joao.espanha@espanhaassociados.pt

Rogério M Fernandes Ferreira

RFF & Associados – Tax & Business Law Firm rff@rfflawyers.com

António Fernandes de Oliveira AFDO António Fernandes de Oliveira a.fernandesdeoliveira@afdo-adv.com

Joaquim Pedro Lampreia VdA jpl@vda.pt

Gonçalo Leite de Campos Gonçalo Leite de Campos & Associados geral@glc.pt

Leonardo Marques dos Santos taxportugal - Advisory & Litigation LMS@taxportugal.com

Tiago Marreiros Moreira VdA tm@vda.pt Pedro Vidal Matos Cuatrecasas pedro.matos@cuatrecasas.com

Diogo Ortigão Ramos Cuatrecasas dortigaoramos@cuatrecasas.com José Pedroso de Melo TELLES

j.melo@telles.pt

Inês Pisco Bento Linklaters ines.bento@linklaters.com

Cláudia Reis Duarte

Uría Menéndez - Proença de Carvalho claudia.reisduarte@uria.com

Filipe Romão

Uría Menéndez - Proença de Carvalho filipe.romao@uria.com

Miguel Teixeira de Abreu Abreu Advogados miguel.t.abreu@abreuadvogados.com

Samuel Fernandes de Almeida VdA sfa@vda.pt Nuno de Oliveira Garcia Gómez-Acebo & Pombo ngarcia@ga-p.com

Francisco de Sousa da Câmara Morais Leitão fscamara@mlgts.pt

Singapore

Su Mei Ban

GSM Law enquiry@gsmlaw.com.sg Sunit Chhabra Allen & Gledhill LLP sunit.chhabra@allenandgledhill.com Sim Ho Ong Drew & Napier LLC simho.ong@drewnapier.com

South Africa

Anne Bennett Webber Wentzel anne.bennett@webberwentzel.com

Emil Brincker Cliffe Dekker Hofmeyr Inc emil.brincker@cdhlegal.com

Peter Dachs ENSafrica pdachs@ensafrica.com

Barry Garven Bowmans barry.garven@bowmanslaw.com Wally Horak Bowmans wally.horak@bowmanslaw.com Nikki Smit ENSafrica nsmit@ens.co.za

Spain

Felipe Alonso Fernández

GTA VILLAMAGNA ABOGADOS felipealonso@gtavillamagna.com

Guillermo Canalejo Uría Menéndez guillermo.canalejo@uria.com

Roberto Grau

Clifford Chance LLP roberto.grau@cliffordchance.com

Andrés Sánchez López Cuatrecasas andres.sanchez@cuatrecasas.com

Luis Viñuales Sebastián Uría Menéndez luis.vinales@uria.com

Sweden

Mattias Fri Svalner Skatt & Transaktion mattias.fri@svalner.se Lennart Larsson Skatteanalys Advokatbyrå AB lennart.larsson@skatteanalys.se Martin Nilsson Ret&Råd A/S martin.nilsson@kronadvokater.se Mattias Schömer Advokatfirman Vinge mattias.schomer@vinge.se Ulf Tivéus Unum Tax AB ulf.tiveus@unumtax.se

Switzerland

Geneva

Xavier Oberson Oberson Abels SA xoberson@obersonabels.com

Vaud

Pierre-Marie Glauser Oberson Abels SA pmglauser@obersonabels.com

Zurich

Thomas Meister* Walder Wyss Ltd thomas.meister@walderwyss.com

Stefan Oesterhelt Homburger stefan.oesterhelt@homburger.ch Susanne Schreiber* Bär & Karrer Ltd susanne.schreiber@baerkarrer.ch

Turkey

Ersin Nazali Nazali Tax & Legal info@nazali.com

Ukraine

Valentyn Gvozdiy GOLAW v.gvozdiy@golaw.ua

Uruguay

Tomás Guerrero Costa Posadas Posadas & Vecino tguerrero@ppv.com.uy Ignacio de Posadas Montero Posadas Posadas & Vecino iposadas@ppv.com.uy

USA California

James P Fuller Fenwick & West LLP jpfuller@fenwick.com

Milton B Hyman Irell & Manella LLP mhyman@irell.com Steven Toscher Hochman Salkin Rettig Toscher & Perez toscher@taxlitigator.com

District of Columbia

Herbert N Beller Eversheds Sutherland herbbeller@eversheds-sutherland.com

Christopher P Bowers

Skadden Arps Slate Meagher & Flom LLP chris.bowers@skadden.com

Robert E Culbertson

Covington & Burling LLP rculbertson@cov.com

Sheri Dillon

Morgan Lewis & Bockius LLP sheri.dillon@morganlewis.com Miriam Fisher

Latham & Watkins LLP miriam.fisher@lw.com

Fred T Goldberg Jr

Skadden Arps Slate Meagher & Flom LLP fred.goldberg@skadden.com

Armando Gomez

Skadden Arps Slate Meagher & Flom LLP armando.gomez@skadden.com

Matthew D Lerner

Sidley Austin LLP mlerner@sidley.com

Raj Madan

Skadden Arps Slate Meagher & Flom LLP raj.madan@skadden.com

Sam Maruca

Covington & Burling LLP smaruca@cov.com

Paul W Oosterhuis

Skadden Arps Slate Meagher & Flom LLP paul.oosterhuis@skadden.com

Jeffrey H Paravano

BakerHostetler jparavano@bakerlaw.com

Jean Pawlow Latham & Watkins LLP jean.pawlow@lw.com

Christopher S Rizek Caplin & Drysdale Chartered crizek@capdale.com

Abraham NM Shashy Jr King & Spalding LLP hshashy@kslaw.com

Sanford Stark Gibson, Dunn & Crutcher LLP sstark@gibsondunn.com

Georgia

N Jerold Cohen Eversheds Sutherland jerrycohen@eversheds-sutherland.com

Illinois

Mark Oates Baker McKenzie LLP mark.oates@bakermckenzie.com

Louisiana

Rudolph R Ramelli Jones Walker LLP rramelli@joneswalker.com

New York

Zvi Hahn Steptoe & Johnson LLP zhahn@steptoe.com David P Hariton Sullivan & Cromwell LLP haritond@sullcrom.com

Michael Mollerus Davis Polk & Wardwell LLP michael.mollerus@davispolk.com Jay R Nanavati Kostelanetz & Fink LLP jnanavati@kflaw.com Leslie B Samuels Cleary Gottlieb Steen & Hamilton LLP lsamuels@cgsh.com Bryan C. Skarlatos Kostelanetz & Fink LLP bskarlatos@kflaw.com

Kat Sounders Gregor Ropes & Gray LLP kat.gregor@ropesgray.com

Mario Verdolini Davis Polk & Wardwell LLP mario.verdolini@davispolk.com Diana L Wollman Cleary Gottlieb Steen & Hamilton LLP dwollman@cgsh.com

North Carolina

Jasper L Cummings Jr Alston & Bird LLP jack.cummings@alston.com

Texas

George Matthew Gerachis Vinson & Elkins LLP ggerachis@velaw.com Richard A Husseini Baker Botts LLP richard.husseini@bakerbotts.com

Venezuela

Alberto I Benshimol D’Empaire Abogados abenshimol@dra.com.ve

Juan Carlos Garantón-Blanco Torres Plaz & Araujo jgaranton@tpa.com.ve Leonardo Palacios Marquez Palacios Torres & Korody lpalacios@ptck.com.ve Rodolfo Plaz Abreu Torres Plaz & Araujo rplaz@tpa.com.ve

EXPERTS

Editorial policy and selection criteria

Nominees have been selected based on comprehensive, independent survey work with both general counsel and private practitioners worldwide.

Only specialists who have met independent international research criteria are listed.

LEGAL MARKETPLACE ANALYSIS | Experts

In this chapter, WWL is proud to present the top 81 corporate tax experts around the world. They have distinguished themselves by advising clients on a wide range of domestic and international corporate tax and valuation issues.

METHODOLOGY

The Global Elite Thought Leaders are those individuals who received the highest number of nominations from peers, corporate counsel and other market sources this year. Our research has identified them as being truly outstanding practitioners and the very best in their field.

WWL does not list firms, only individual experts. The leading firms are those in each region whose listed practitioners received the most total nominations in our research. We highlight individuals at other firms who also scored very highly in our research.

MOST LISTINGS IN WWL: CORPORATE TAX 2022 - EXPERTS

Brian Arnold University of Waterloo Ontario

Marjaana Helminen University of Helsinki Helsinki

Eliseu Martins

Universidade de São Paulo São Paulo

Thomas Rödder

Flick Gocke Schaumburg Bonn

Global Elite Thought Leaders

Humberto Ávila Humberto Ávila

Advocacia São Paulo

Klaus Hirschler Vienna University of Economics and Business Vienna

Amanda Pletz NERA Economic Consulting London

Stephen E Shay Harvard Law School Boston

Dennis Weber

Loyens & Loeff NV Amsterdam

Jaime Carvalho Esteves J+Legal Lisbon

Carlos Loureiro Deloitte LLP Lisbon

Kees van Raad Loyens & Loeff Leiden

Heleno Taveira Torres Heleno Torres Advogados São Paulo

LEADING FIRMS

Deloitte

Asger Mosegaard Kelstrup is known by sources as a go-to expert for corporate tax issues, and is described as “a highly regarded name in the field”.

Patricia Matos is a respected tax specialist in the Portuguese market, with over 20 years of experience with tax and transfer pricing issues.

Carlos Loureiro is highlighted as a pillar of Portugal’s corporate tax market, thanks to his excellent work over 40 years of practice.

Clara Dithmer is a well-known corporate lawyer with extensive experience in corporate tax issues.

Alexander Lang is an established tax specialist in the Austrian market report peers, whose practice is geared towards tax litigation and capital asset taxation.

EY

Michael Potter enjoys a sterling reputation in the Australian corporate tax market, thanks to his excellent work on international corpo rate tax matters.

Paulo Mendonça leads the transfer pricing team at EY Portugal and is a highly respected expert who brings over 23 years of experience with domestic and international tax issues.

Marco Magenta receives impressive recommendations for his tax practice, which is focused on inbound and outbound interna tional tax, restructuring and finance issues.

Henrik Arhnung is identified by peers as a key name in the Danish tax market, with over 25 years of experience in international tax matters and transfer pricing issues.

Andrew Dubroff is a top-tier corporate tax expert who receives extensive acclaim

OTHER LEADING INDIVIDUALS

Austria

Klaus Hirschler at Vienna University of Economics and Business is a leading mind in the Austrian corporate tax space, and recog nised as an authority on a host of complex taxation and accounting issues.

Belgium

Edoardo Traversa of Arteo sits among the finest corporate tax specialists that Belgium has to offer and is well-versed in constitu tional tax law.

Brazil

Humberto Ávila with Humberto Ávila Advocacia is appreciated by peers as “a great mind” in the corporate tax space.

Heleno Taveira Torres at Heleno Torres Advogados comes highly recommended by peers and clients, who describe him as “a respected legal doctrinaire”.

Canada

Brian Arnold with University of Waterloo is one of Canada’s best corporate tax experts, with sources confirming that he is “very good”.

from market commentators in the North American market.

Marcio Oliveira has built and maintained an impressive corporate tax practice, with peers confirming that “Marcio is the best in Brazil”.

PwC

Leendert Verschoor is a top-notch corporate tax expert, with a specialty in advising multi nationals on international tax matters.

Carlo Romano is described by market commentators as “a very good practitioner” when it comes to corporate tax matters.

Rosa Areias is a well-respected tax expert in Angola, who enjoys impressive recommendations for her 20 years of work in the space.

England

Richard Boulton KC at Berkeley Research Group is a "hugely experienced" and "great expert" with stellar testifying skills.

Amanda Pletz of NERA Economic Consulting receives impressive endorsements from commentators, who confirm that she has “impressive expertise on transfer pricing for financial transactions”.

Finland

Marjaana Helminen with the University of Helsinki is a leading name in the Finnish corporate tax market, who is known particu larly for her expertise with EU tax law issues.

Germany

Flick Gocke Schaumburg’s Thomas Rödder is recognised as a prominent tax specialist in Germany by peers, and brings over 30 years of consulting and auditing expertise to his cases.

Netherlands

Kees van Raad at Loyens & Loeff is a pillar of the European corporate tax market, with peerless experience in a broad range of tax issues in the region.

Dennis Weber is a formidable European tax law specialist, with peers and clients recognising his stellar work on tax proceed ings before the European courts.

Portugal

Jaime Carvalho Esteves of J+Legal is a distinguished tax specialist in Portugal, with over 30 years of experience in the space.

USA

Stephen Shay with Harvard Law School is singled out as a heavyweight in the US corpo rate tax market by peers. He is an interna tionally recognised authority on a host of complex taxation issues.

Richard Boulton KC Berkeley Research Group

Richard Boulton is the chairman of Berkeley Research Group (UK) Ltd. He is a chartered accountant who advises clients on economic, accounting and valuation issues, specialising in the calculation and communication of complex damages. He has been engaged in over 300 liti gations, including many of the world’s largest commercial disputes. He has given oral evidence on approximately 60 occasions in the English High Court, the Copyright Tribunal and the European Commission (Competition Directorate), and before over 30 international arbitration tribunals. He is also a commercial barrister at One Essex Court.

Mr Boulton was previously the global head of finance and accounting services of a major expert services and consulting firm, which included the forensic accounting; damages and intellectual property; financial services; and healthcare prac tice areas.

Mr Boulton spent 20 years with Arthur Andersen, including 11 years as a partner. He spent three years (1997-2000) as the number-two execu tive, responsible for over 70,000 people worldwide. His broader experience included several global leadership positions; 15 years of client work as a consultant on financial and economic issues, particularly in the media and energy sectors; and substantial experience as an expert in major commercial litigation.

Mr Boulton has expertise in multiple jurisdic tions. For four years, he spent half his time in the USA (principally Chicago and New York). He has led major client assignments in the USA (Seattle, Los Angeles, Salt Lake City, New York, Minneapolis, Midland), Eastern Europe, the Bahamas, the Middle East, Libya, India, Hong Kong, Singapore, the Philippines and Japan.Alternative website: www. oeclaw.co.uk

Pletz NERA Economic Consulting

Ms. Pletz is an Associate Director in NERA’s Global Transfer Pricing Practice. She specializes in crossborder related-party transactional pricing and asset valuation issues, with a focus on the financial services sector and financing arrangements.

In the financial services sector, Ms. Pletz has carried out transfer pricing studies in private banking, asset management, private equity (including venture capital funds), real estate, insurance, trading, retail banking, and many other areas. In financing, she has advised on inter company capital structure issues; cash pooling; pricing of loans; hybrid instruments; guarantees; captive insurance arrangements; and leasing, loan, company, and other asset valuations.

In litigation, Ms. Pletz has been involved in cases considering intercompany guarantees, retro spective banking business valuations, financing arrangements, and trade analyses. She has also been involved in dispute cases involving state aid and has provided economic analysis for interna tional arbitration. Ms. Pletz has provided expert opinion reports in relation to tax audits globally and has assisted clients with economic analysis for advanced pricing agreements with local authorities across Europe.

Prior to joining NERA, Ms. Pletz provided health-sector cost-benefit analysis, macroe conomic analysis and automotive segmentation modeling for a leading automotive producer, labor market supply and demand studies for local govern ment bodies, and economic analysis relating to the real estate sector. Ms. Pletz lectured on economics and banking at the University of Pretoria and on microeconomics at the London School of Hygiene and Tropical Medicine. She is also a guest speaker of the University of Lausanne and has lectured as part of the university’s executive programme in transfer pricing on the economics of intercompany financing transactions.

Ralph Meghames NERA Economic Consulting

Mr. Ralph Meghames is an Associate Director in NERA’s Global Transfer Pricing, Intellectual Property, and Valuation Practices, based in Paris. Mr. Meghames’ work spans a plethora of industries for which he provides economic expertise in the context of advisory services, as well as in disputes, litigation, and international arbitration. He has extensive experience designing and implementing complex systems and models driving the allocation of profits within multinational companies.

Mr. Meghames leads projects involving assets and company valuation; transaction pricing for products and services; intellectual property mapping and analysis; and pricing of financial instruments. He also has experience in quantifica tion of damages arising from commercial disputes, and in economic assistance to contract negotiation in relation to remuneration clauses.

Mr. Meghames’ work in international arbi tration includes shareholders disputes, assess ment of damages, pricing analysis, and causation analysis. The expert reports he has contributed to were instrumental in testimonies before the International Chamber of Commerce (ICC), the London Court of International Arbitration (LCIA) and the International Centre for Dispute Resolution (ICDR).

In addition to his master’s degree in applied economics and international affairs from Paris Dauphine University and his executive education in advanced valuation from INSEAD Business School, Mr. Meghames studied micro-econometrics and competition economics at the Barcelona Graduate School of Economics. Mr. Meghames is a frequent lecturer at the Paris Dauphine University and the Vienna University of Economics and Business.

8 Salisbury Square 8th Floor London, EC4Y 8AP

Tel: +44 20 3725 8350 rboulton@oeclaw.co.uk www.thinkbrg.com

WWL says: Richard Boulton KC is renowned for his excellent knowledge of quantum of damages, with sources noting his vast expe rience delivering testimony in complex tax litigation matters.

Marble Arch House 66 Seymour Street London, W1H 5BT Tel: +44 20 7659 8528 amanda.pletz@nera.com www.nera.com

WWL says: Amanda Pletz is extensively experienced in financial valuation and transfer pricing for taxation matters, with sources praising her as “a pleasure to work with”.

1, rue Euler Paris, 75008 Tel: +33 1 70 75 01 89 ralph.meghames@nera.com www.nera.com

WWL says: Ralph Meghames is hailed by commentators as “a serious and highly skilled expert” when it comes to tax pricing valuation and analysis.

Amanda

DIRECTORY

An asterisk denotes practitioners who have profiles in the preceding pages.

Nominees have been selected based on comprehensive, independent survey work with both general counsel and private practitioners worldwide.

Only specialists who have met independent international research criteria are listed.

Australia

Brendan Halligan

Halligan & Co brendan.halligan@halligan.com.au

Wayne Lonergan

Lonergan Edwards & Associates Limited wlonergan@lonerganedwards.com.au

Michael Potter

Ernst & Young michael.potter@au.ey.com

Tony Samuel Sapere Forensic tsamuel@sapereforensic.com

Austria

Dietmar Aigner

Johannes Kepler University Linz dietmar.aigner@jku.at Stefan Bendlinger

ICON Wirtschaftstreuhand GmbH stefan.bendlinger@icon.at Gebhard Furherr LeitnerLeitner gebhard.furherr@leitnerleitner.com

Stefan Haslinger KPMG Alpen-Treuhand AG shaslinger@kpmg.at Klaus Hirschler

Vienna University of Economics and Business klaus.hirschler@wu.ac.at Georg Kofler

Vienna University of Economics and Business georg.kofler@wu.ac.at

Alexander Lang

Deloitte Tax Wirtschaftsprüfungs GmbH alang@deloitte.at Karl Mittlerlehner

ICON Wirtschaftstreuhand GmbH karl.mitterlehner@icon.at

Max Panholzer

ICON Wirtschaftstreuhand GmbH max.panholzer@icon.at

Michael Tumpel

Johannes Kepler University Linz michael.tumpel@jku.at Hans Zöchling

KPMG Alpen-Treuhand AG hzoechling@kpmg.at

Belgium

Edoardo Traversa Arteo e.traversa@arteo.law

Brazil

João Francisco Bianco

Mariz de Oliveira e Siqueira Campos Advogados jfb@marizsiqueira.com.br

Alexsandro Broedel Lopes

Universidade de São Paulo broedel@usp.br

Marco Aurélio Greco

Pontifícia Universidade Católica de São Paulo marco.greco@fgv.br

Eliseu Martins

Universidade de São Paulo emartins@usp.br

Marcio Oliveira

EY

marcio.r.oliveira@br.ey.com

Silvio Simonaggio Simonaggio Certeza Técnica certezatecnica@simonaggio.net

Heleno Taveira Torres

Heleno Torres Advogados mail@helenotorres.com.br

Breno Ferreira Martins Vasconcelos Mannrich e Vasconcelos Advogados breno@mannrichvasconcelos.com.br

Paulo de Barros Carvalho Barros Carvalho Advogados Associados paulo@barroscarvalho.com.br

Humberto Ávila Humberto Ávila Advocacia atendimentosp@humbertoavila.com.br

Canada

Alberta

Jack Mintz

University of Calgary - School of Public Policy policy@ucalgary.ca

Ontario

Brian Arnold

University of Waterloo barnold@uwaterloo.ca

Daniel Thornton Queen’s School of Business dthornton@business.queensu.ca

Denmark

Henrik Arhnung Ernst & Young henrik.arhnung@dk.ey.com Thomas Bjerre PricewaterhouseCoopers tab@pwc.dk

Jakob Bundgaard CORIT Advisory jb@corit.dk

Asger Mosegaard Kelstrup Deloitte akelstrup@deloitte.dk Arne Riis BDO ari@bdo.dk

England

Richard Boulton KC* Berkeley Research Group rboulton@oeclaw.co.uk

Amanda Pletz*

NERA Economic Consulting amanda.pletz@nera.com

Finland

Marjaana Helminen University of Helsinki marjaana.helminen@helsinki.fi Jaakko Ossa University of Turku jossa@utu.fi

Seppo Penttilä University of Tampere seppo.penttila@uta.fi

Tomi Viitala

Aalto University School of Business tomi.viitala@aalto.fi

France

Ralph Meghames* NERA Economic Consulting ralph.meghames@nera.com

Germany

Ulrich Prinz YPOG ulrich.prinz@ypog.law Thomas Rödder Flick Gocke Schaumburg thomas.roedder@fgs.de Andreas Schumacher Flick Gocke Schaumburg andreas.schumacher@fgs.de Wolfgang Schön Max Planck Institute for Tax Law and Public Finance wolfgang.schoen@tax.mpg.de

Israel

Tal Mofkadi Numerics Economic & Financial Consulting tal@numerics.co.il Roy Shalem Numerics Economic & Financial Consulting roy@numerics.co.il

Italy

Marco Magenta Ernst & Young marco.magenta@it.ey.com Carlo Romano PwC carlo.romano@it.pwc.com

Korea

Yoon Oh Hanyang University ohyoon@hanyang.ac.kr

Netherlands

Luis Botelho

TPA global l.botelho@tp-portugal.com Sjoerd Douma Lubbers, Boer & Douma douma@lubbersboerdouma.com Dennis Weber Loyens & Loeff NV dennis.weber@loyensloeff.com Kees van Raad Loyens & Loeff mail@vanraad.eu Stef van Weeghel University of Amsterdam S.vanWeeghel@uva.nl

Norway

Eivind Furuseth Norwegian Business School eivind.furuseth@bi.no

Portugal

Rosa Areias PwC rosa.areias@pwc.com

Catarina Breia

Nexia Santos Carvalho & Associados, SROC, S.A cbreia@pt-nexia.com

Clara Dithmer Deloitte LLP clara.dithmer@deloitte.com

Jaime Carvalho Esteves J+Legal jce@jlegal.pt

Carlos Loureiro Deloitte LLP caloureiro@deloitte.pt

Patricia Matos Deloitte LLP pamatos@deloitte.pt

Paulo Mendonça Ernst & Young paulo.mendonca@pt.ey.com

José Parada Ramos PKF & Associados paradaramos@pkf.pt Leendert Verschoor PwC leendert.verschoor@pt.pwc.com

South Africa

Johann Hattingh University of Cape Town johann.hattingh@uct.ac.za

Spain

Juan Zornoza Pérez Universidad Carlos III De Madrid zornoza@der-pu.uc3m.es

Sweden

Jan Bjuvberg Uppsala University jan.bjuvberg@jur.uu.se

Bertil Wiman Uppsala University bertil.wiman@jur.uu.se

USA

District of Columbia

Gregory Ballentine

Charles River Associates gballentine@crai.com

Andrew Dubroff EY andrew.dubroff@ey.com

Daniel J Frisch Horst Frisch Incorporated dfrisch@horstfrisch.com

Thomas Horst Horst Frisch Incorporated main@horstfrisch.com

Thomas F Wessel

KPMG LLP twessel@kpmg.com

Illinois

Mike Heimert Duff & Phelps LLC mike.heimert@duffandphelps.com

Massachusetts Stewart Myers

The Brattle Group stewart.myers@brattle.com

Stephen E Shay

Harvard Law School sshay@law.harvard.edu

New York

Michael J Graetz

Columbia University School of Law mgraet@law.columbia.edu

John P Steines, Jr. New York University School of Law john.steines@nyu.edu

Tennessee Don Leatherman

University of Tennessee dleathe1@utk.edu