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BNA's Tax Treaties Analysis Advisory Board is comprised of esteemed professionals from renown corporations, universities, and government entities. Below is a listing of our current board members.
Alexandre Andrade is a recognised Tax Advisor in Lisbon, Portugal. He is an adviser on all aspects of Portuguese and international taxation, namely corporate tax, transfer pricing and project finance, and is a member of the International Bar Association (IBA) and European American Tax Institute (EATI).
Matt Andrew is the Asia TESCM leader, responsible for Ernst & Young's Asia TESCM Centre of Excellence (a dedicated team of TESCM professionals in Singapore, HK and Shanghai), development of leading edge and market-relevant restructuring solutions for Asia, and establishing TESCM training for companies in Singapore. Matt has received a Bachelor of Law, Bachelor of Arts and Masters in Politics and Economics, and is a Barrister and Solicitor of the New Zealand High Court, a Member of the Singapore Institute of Taxation Professionals and the Taxation Institute of Australia.
Niklas Bång (Master of law, Lund University) is a partner of Skeppsbron Skatt, the leading independent firm of tax advisors in Sweden. Niklas has been with Skeppsbron Skatt since its establishment of offices in Malmo in 2005. He previously worked as a tax adviser at Ernst & Young. In 2002 he was on secondment at Ernst & Young’s London office.
He has provided tax advice on complex domestic and international corporate tax and transfer pricing issues for 15 years, specializing in the taxation aspects of international corporate restructuring.
Niklas is the national reporter of Sweden for the American Bar Association.
Thierry Boitelle, a partner in Bonnard Lawson’s tax practice, specialises in national and international tax, finance, intellectual property and mergers & acquisitions. Additionally, Thierry is a member of the International Fiscal Association (IFA), the American Bar Association (ABA), Dutch Association of Tax Advisers (NOB), Dutch Association of Tax Science and the Dutch Group of Liberal International (LIGN).
Thierry received a master’s degree in tax law from Leyden University in 1997 and a bachelor’s degree in Dutch civil law in 1991. He is fluent in Dutch, English, French and German.
Francesco Bonichi has worked for Allen & Overy since 2001 and as a Partner since 2006. Francesco focuses on banking, capital market, derivatives, structured finance, M&A and LBO transactions, advising on VAT, financial and corporate tax, inbound/outbound international tax matters. He is a qualified tax lawyer with a diversified academic and professional background in industrial and finance tax matters: in-house lawyer, accounting firms, tax boutiques and voluntary lecturer at Rome University. He has published various articles and has lectured on international tax topics.
Francesco, as Partner of the Italian tax department, contributes to Allen & Overy's Global Pension Group, consisting of over 60 lawyers across the firm's international offices. Francesco has worked on a number of cross-border transactions and is often involved in transactions concerning retirement benefit liabilities and insurance policies.
John T. Cifor, Senior Adviser – Tax & Legal Services. John has been based in Thailand since 1994 and currently is a Senior Adviser of the Deloitte Tax & Legal Services business unit in the Bangkok office. John was previously a Tax Partner in the Thailand practice and led the Tax & Legal Services business unit for over 10 years. John has both an audit and tax background with a strong focus on international tax. John also has considerable experience in advising on the various tax issues affecting businesses operating or investing in Thailand.
Dr Michael Dirkis is Professor of Taxation Law at University of Sydney and a noted researcher, having authored and co-authored over 550 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute of Australia, in the forefront of the all major tax reform and taxation administration reforms through participation in key Australian governmental consultative forums conducted by the Treasury, Australian Taxation Office, the Board of Taxation, the Inspector General of Taxation and the Australian National Audit Office and appearing before numerous Parliamentary committees.
He also engaged with international tax organisations such as the Irish Taxation Institute, Japan Federation of Certified Public Tax Accountant’s Association, the Japan Tax Research Institute, and the Asia-Oceania Tax Consultants’ Association, and with foreign revenue authorities through the Study Group on Asian Tax Administration and Research (SGATAR), the United States’ Government Accountability Office (GAO), New Zealand Inland Revenue Department, and HM Revenue & Customs.
Joe Duffy is a partner in the Tax Group at Matheson. He specialises in international tax matters with particular focus on transfer pricing and intangible property structuring. He also advises on structuring inward investment projects and corporate reorganisations, as well as mergers and acquisitions. His extensive experience in international tax and transfer pricing matters includes time spent as in-house tax counsel in a large multinational software company. Joe advises a wide range of international clients primarily in the ICT, life sciences, services and consumer brand sectors.
Joe speaks regularly on international tax matters focussing particularly on transfer pricing and the Irish tax aspects of intangible property ownership and development.
As well as being admitted to the Roll of Solicitors in Ireland, Joe has qualified as an attorney in New York, a Chartered Accountant and associate of the Irish Taxation Institute.
Luiz Felipe Centeno Ferraz is a Partner in Tax practice at Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados in São Paulo, Brazil. He specialises in tax matters related to corporate transactions, investment structuring, mergers, acquisitions and cross-border transactions, including transfer pricing planning. He is a speaker in international tax seminars and constant contributor of articles on Brazilian taxation to national and international publications.
Luiz received a master’s degree in tax law from Catholic University of Santos in 1991, obtained a degree of Specialist in Corporation Law at Catholic University of São Paulo, 1996 and an LL.M. in Taxation of University of Florida, 2000. He is fluent in English and a member of the International Bar Association – IBA and member of the legal counsel of the Federation of Industries of São Paulo (FIESP).
Sten Guensel is a recognized Tax Advisor and Attorney-at-law in Stuttgart, Germany. As a certified Expert for International Taxation he advises multinational operating firms as well as individuals on all kind of aspects of German and international tax law and social security.
Sten is in charge for the international tax practice of Ebner Stolz, a Top 10 firm and one of the largest independent mid-size audit and consulting firms in Germany. He is a member of the International Fiscal Association (IFA) and teaches regularly about International tax, transfer pricing and expat taxation at the Management Center of Innsbruck and Frankfurt School of Finance and Management.
Guy A Kersch is an attorney-at-law and MBA, active in taxation for over 30 years in Europe, Africa and the Middle East. He worked for U.S. based global corporations such as Monsanto, Pharmacia and Pfizer and the financial advisory firms Grant Thornton and Charles River Association. Since 2008 Guy is managing director of GK International Tax Consulting S.A.R.L., an independent economic and tax advisory firm. His industry experience covers pharmaceuticals, chemicals, agricultural products, turn-key plant, construction and engineering in all aspects of the tax life of a company where transfer pricing is a major component such as (de)mergers & acquisitions, tax optimization, tax planning and tax audit. Guy is a member of the EU Joint Transfer Pricing Forum since 2002, a member of the Tax Policy Group (TPG) of BusinessEurope (The Confederation of European Business), a member of the Ecofin group of FEDIL (the Luxembourg Industry Federation) and the Tax Committee of BIAC (Business and Industry Advisory Committee to the OECD). Guy was a founding member and President of the European Chapter of the Tax Executive Institute (T.E.I.).
He is also a member of the International Bar Association, a regular speaker at international tax conferences and a regular contributor to various tax magazines.
Akil Hirani is the Head of Transactional Practice and Managing Partner of Majmudar & Co., International Lawyers in India (www.majmudarindia.com).
Akil’s particular experience includes M&A, private equity, securities and corporate finance, tax, and investment structuring work. He represents Citigroup, Hitachi Metals and many other international companies and banks in India.
Akil has been practicing since 1992. He is qualified to practice law in India, California, and England & Wales, although he is currently on inactive status in the latter two jurisdictions. His work experience includes a clerkship at the State Superior Court of Santa Clara County in San José, California, in 1995, and a stint at the London firm of Lawrence Jones (now known as TLT) in 1996.
He has written extensively and spoken on M&A structures, capital raising, issues affecting hedge funds and FIIs, India investment strategies, and related subjects at many international forums, including at seminars held by Terrapin in India and Hong Kong, PLI and ATLAS Legal in the US, and the International Bar Association (IBA).
Andrea Bazzo Lauletta is a Partner at Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados in São Paulo, Brazil and has been since 2004. Her career focused on developing strong tax advisory practice and corporate, financial and capital market transactions, being involved in tax assistance to the relevant transactions of the firm.
She graduated from law school at Mackenzie University and Business School at Fundação Armando Álvares Penteado – FAAP. She specialized in finance and business law at Fundação Getúlio Vargas – FGV-PEC and studied a course of Orientation in US law at the University of California. She is a member of the International Fiscal Association (IFA) and International Bar Association (IBA).
Maarten Maaskant is a partner in the Dutch firm of PricewaterhouseCoopers. He is currently based in New York representing the US tax Group of PwC Netherlands. In his role, Maarten is involved in cross-border tax planning, due diligence and deal structuring for U.S. multinationals, private equity funds and Dutch multinationals. Maarten’s expertise include overall Dutch and international tax structuring, debt structuring, withholding tax planning, transaction taxes, partnership planning, mergers and splits, negotiating rulings, tax due diligence reviews, refinancing transactions and IP planning in various industries. Prior to beginning his work in New York, Maarten served multinational clients , both Dutch and foreign based, from the Amsterdam office. He has been a member of the Dutch core Mergers & Acquisitions team, and Dutch quoted companies group. Maarten was for many years the Dutch engagement partner for some big international companies. Maarten holds a degree in tax law from the Erasmus University in Rotterdam, The Netherlands and is member of Dutch organization of tax advisors. He speaks on a regular basis on seminars, webcasts and other events.
Matheus Bertholo Piconez (Foreign Associate) graduated from Faculdade de Direito do Largo São Francisco at the University of São Paulo (J.D. 2005), Instituto Brasileiro de Mercado de Capitais – Ibmec/São Paulo (LL.M. in Taxation - EBD) and Levin College of Law at the University of Florida(LL.M. in International Taxation 2010 - awarded with a Latin American Scolarship). He is associated with Mattos Filho, Veiga Filho, Marrey Jr. Advogados in São Paulo, Brazil. Co-Author “Tratamento Financeiro dos Instrumentos Financeiros Híbridos” In Controvérsias Jurídico-tributárias: Aproximações e Distanciamentos – 2º Vol., Dialética, 2011. Co-Author “Law Revises Treatment of Joint Tax Liabilities in Consortium Activities” in Tax Notes International, May 16, 2011, p.539. He is a Member of the São Paulo Section of the Brazilian Bar.
Astrid Pieron is a Partner in the Brussels office of Mayer Brown. She has more than 25 years of tax experience, which includes 20-plus years of focus on international taxation. Her practice covers the fiscal aspects of financial functions within multinational groups, tax optimization of mergers and acquisitions, structuring of financial products and investment funds, and general assistance to private equity deals. Astrid has had a primary geographic emphasis on Brussels and Luxembourg throughout her career, and together with Mayer Brown’s Paris office (which won the 2006 Private Equity Award) she is advising on most of the significant private equity transactions that directly or indirectly are connected to the Benelux countries. In addition to her transactional work, Astrid has substantial background in tax controversy matters, including assistance with tax litigation and negotiation of rulings with the tax authorities in Belgium and Luxembourg. Her experience in transfer pricing controversy includes examination, appeals and advance pricing agreements. She also counsels on the transactional aspects of transfer pricing, such as structuring European transfer pricing policy for US manufacturing groups operating in Europe. Astrid’s related work involves advising on the conversion to commissionaire structures as well as on the fiscal optimization of financial vehicles within multinational enterprises (such as captive insurance companies, treasury centers, and investment funds).
Before joining and subsequently becoming a partner in Mayer Brown’s Brussels office in 2007, Astrid practiced in Brussels and Luxembourg with two of the world’s leading tax and accounting firms: Deloitte (2002 to 2006) and Arthur Andersen (1981 to 2002). Reflecting her multinational practice, she is fluent in French, Dutch, and English.
Arne Riis is a partner in the tax department of Copenhagen based law firm Bech-Bruun. Bech-Bruun is a leading Danish law firm advising on all aspects of corporate law and the Bech-Bruun tax department is ranking top tier in Chambers, Legal 500 and Who's who Legal. Further, Bech-Bruun is a 3-time winner of the International Tax Review Danish international tax law firm of the year, most recently in 2008.
Arne Riis has been advising Danish and foreign banks, venture funds, real estate funds as well as blue chip and larger corporations on all aspects of Danish and international corporate tax law since 2000, focusing in particular on tax in relation to Danish and international structured finance and derivatives structures as well as M&A taxation.
He is the author of several tax articles published in Denmark and abroad, including with the BNAI's Tax Planning International Review, and a frequent speaker on tax seminars in Denmark and abroad. Further, he is a regular contributor to the Danish practitioners guide on international tax law, ”Dobbeltbeskatning”.
Arne Riis is a member of the Danish Bar Association. Further, he is a member of International Fiscal Association (IFA), Dansk Skattevidenskabelig Forening (Danish Tax Science Association), AIJA Tax Law Commission and numerous other tax associations.
James Ross is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. His practice focuses on a broad range of international and UK domestic corporate/commercial tax issues, including corporate restructuring, transfer pricing and thin capitalisation, double tax treaty issues, corporate and structured finance projects, mergers and acquisitions and management buyouts.
He has particular experience in advising US groups in the structuring of UK and European inbound investments, group restructurings and providing advice on technical issues in the context of revenue investigations and statutory audits.
His experience also includes advising on employment tax issues, the taxation of the trading of energy and energy derivatives and tax aspects of private equity transactions.
Jack Sheehan is a Partner and the head of the regional tax practice of DFDL. He specializes in providing international tax planning and consulting, corporate structuring and restructuring, M&A and cross-border tax advisory services. He has extensive experience of advising clients in sectors ranging from telecommunications, mining, oil & gas, manufacturing, aviation, banking and financial institutions to Government and aid-funded projects. Jack is regularly invited as a speaker, panelist or chairperson on international taxation issues at events across the ASEAN Region including IFA, IBFD, CCH, ASEAN and Thai Tax Forum, Euro Cham, Australian Chamber, Am Cham, Japan Board of Investment, In-house Counsel, Indian Chamber, Canada Chamber, Chinese Chamber and many more associations. Jack and his team are regular contributors to international tax publications including IBFD, Bloomberg BNA, International Tax Review and CCH. DFDL are ranked as a Tier One Tax Firm in Vietnam from 2011 to 2014 by the Legal 500 rankings. He is a member of the Association of Chartered Certified Accountants in the UK.
Sakura Shiga is a Partner at Shiga & Associates in Japan. Educated at the University of Tokyo, Sakura was admitted in 2005 to the Dai-Ichi Tokyo Bar Association and is admitted to work as an attorney-at-law and as a certified tax advisor in Japan. In addition to working for Japan’s Ministry of Finance, Sakura acted as a counsellor for the Embassy of Japan to the United Kingdom, Ministry of Foreign Affairs and is currently the Vice-President of the Taxation Committee, Japan Federation of Bar Associations.
Roustam Vakhitov is a partner with Baker Tilly Tax Services and is an expert in international taxation. Before joining Baker Tilly, Roustam worked for consulting companies in Russia, Ukraine, the Netherlands and Luxembourg. He has been addressing international taxation issues since 2002. Specialization: international taxation, tax structuring and consulting with the use of international tax treaties, supporting transactions with the use of financial instruments, as well as structuring private investments (funds) and supporting international mergers and acquisitions, as well as Islamic finance transactions. Roustam is a member of the Russian and Ukrainian Branches of International Fiscal Association (IFA), and is a (co-)author of several national reports on Russia and Ukraine. He is invited to teach on international tax at universities in Moscow, Maastricht and Kazan. Roustam speaks Russian, English and Dutch languages and is an author of numerous publications on international taxation.
Dariusz Wasylkowski an adwokat, a tax adviser and a senior partner in charge of the Tax Practice Group at Wardyński & Partners.
He advises on Polish as well as international tax law. He represents clients in tax litigation as well as in civil and criminal litigation relating to tax matters, and provides services to both foreign and domestic clients active in a broad range of sectors from manufacturing, distribution and retail to financial services and private equity.
His tax advisory experience includes providing support to clients in corporate tax planning, structuring of inbound investment, transfer pricing and M&A. Contentious tax experience includes advising clients during audits and representing them in administrative proceedings and litigation at all levels of judicial review of tax cases. He has also represented clients in litigation related to customs, regulated prices regimes and similar administrative matters, and also in criminal and civil litigation related to tax and similar matters.
Dariusz Wasylkowski is a member of the Warsaw Bar and of the Polish Chamber of Tax Advisers (Disciplinary Tribunal Judge at the National Chamber of Tax Advisers). He is a member of Advisory Board of the European Forum of the International Bar Association (IBA) and a member of the IBA Tax Section, and also of the International Fiscal Association (Chairman of the Polish Branch). He is an associate member of the Section of International Law and the Section of Taxation of the American Bar Association.
Nick Webb is BNA Tax & Accounting's Managing Editor, International Tax, and has editorial responsibility for BNA's publications covering the tax systems of foreign countries as well as international tax treaties. Nick edits BNA's Country Portfolios (Business Operations Abroad Portfolios Series), International Forum, and International Journal. Prior to joining BNA, Nick spent five years with IK Inland Revenue (now HM Revenue and Customs) and seven years with IBFD Head, Asia-Pacific Group. He has done freelance work for both KPMG and Deloitte.
Nick holds a B.A. from Reading University, England, and Full Tax Training, UK Inland Revenue.
Jim Wilson is a partner in Gowlings’ Ottawa office, practising in conjunction with the Firm’s National Tax Practice Group. His practice focuses on helping organizations optimize their global tax position and reduce exposure to unfavourable audit assessments through proper tax planning and implementation strategies. Jim’s tax experience involves the administration of domestic corporate and international tax with the Canada Revenue Agency (CRA) for 32 years. Jim held various positions with CRA’s Income Tax Rulings Directorate (“Rulings”), the Canadian Competent Authority Division (“Competent Authority”), the Training and Learning Directorate and the Legislative Policy Division. During Jim’s tenure as both a senior officer and a senior manager of the International Section in Rulings, he participated in hundreds of Advanced Income Tax Rulings and Technical Interpretations on a wide range of international technical issues. As a senior manager with Competent Authority for six years, Jim has been successful in resolving a number of controversial international double tax cases through successful negotiations with tax authorities in a number of countries around the world.
Even though Jim developed an impressive specialty with tax treaties during his last 20 years with the CRA, he possesses a vast array of experience with issues such as residence and dual resident cases, permanent establishments, benefit conferrals, tower structures, e-commerce income characterization, hybrid entities, foreign entity classifications, foreign tax credit system, and Canada’s withholding tax system. From his tenure as a senior manager with Competent Authority Services, Jim’s experience expanded to a multitude of technical and policy issues pertaining to the CRA’s MAP and APA programs. This would include expertise on ACAPs, interest relief, secondary adjustments, notional expenses, imputed interest, Article XIII(8) agreements, and S-Corp agreements.
Christian Wimpissinger is a partner in the tax department of Binder Grösswang, one of the large Austrian law firms. He practices international tax law and corporate tax law, mainly advising multinational corporate groups or private individuals on their cross border activities and transactions. He is a faculty member of the Graduate Program at the University of Miami Law School, where he lectures European tax law, and was formerly a member of the International Tax Law Department of the Vienna University of Economics and Business.
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