Finance Monthly - Taxation Awards 2021

Erlan B. Dosymbekov Managing Partner at EY Kazakhstan Featuring...

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The tax sector – large, complex, important and with wide-reaching effects. From indirect tax and tax litigation, through to corporate tax and transfer pricing – tax experts are fully capable of creating waves, which could affect the entire world of finance. Every year, the Finance Monthly Tax Awards recognise and celebrate excellence across the increasingly diverse and dynamic tax industry, highlighting its impact and importance. They recognise professionals who are constantly adapting their services to cater for their clients’ needs in an ever-changing economic climate and regulatory landscape. At Finance Monthly, we are proud and excited to present our 2021 Finance Monthly Tax Awards – a celebration of the best in the tax sector. Congratulations to our winners and finalists.

6 TAXATION AWARDS 2021 INDEX Introducing the Winners. . . TAX ADVISER OF THE YEAR - KAZAKHSTAN ERLAN B. DOSYMBEKOV MANAGING PARTNER - EY KAZAKHSTAN 12 Europe AUSTRIA Martin Hotter Hotter & Partner Audit, Accounting & Taxation Adviser of the Year 16 BELGIUM Van Gils Deloitte Tax & Legal Audit, Accounting & Taxation Adviser of the Year Stéphanie Houx CMS Belgium Real Estate Tax Adviser of the Year 18 Jurgen Soetaert ADVONET TIENEN Soetaert & Fabre Tax Adviser of the Year CYPRUS Spyros Ioannou Primus Audit & Tax Tax Adviser of the Year CZECH REPUBLIC Šárka Berger Tax Adviser of the Year

7 TAXATION AWARDS 2021 INDEX FRANCE Paul Wisselink Wisselink Avocats International Tax Adviser of the Year Laurent Pouille Cabinet Jean Claude Coulon Taxation Adviser of the Year 20 GERMANY Dr Björn Enders DLA Piper Corporation Tax Adviser of the Year 22 Dr. Nadia C. Altenburg Flick Gocke Schaumburg International Taxation Adviser of the Year 23 Thomas Jansen Jansen Advising Tax Adviser of the Year Claudia Lauten Deloitte GmbH Transfer Pricing Adviser of the Year IRELAND Deirdre Power Deloitte Financial Services Tax Adviser of the Year Alan Boyne KPMG Transaction Tax Adviser of the Year ISLE OF MAN Verity Babb Equiom Group Limited Automatic Exchange of Information Adviser of the Year ITALY Fulvia Astolfi Hogan Lovells International Tax Adviser of the Year 24 Giuliana Polacco Bird & Bird Tax Dispute Resolution Adviser of the Year LUXEMBOURG Loek de Preter PwC Société coopérative Transfer Pricing Adviser of the Year NETHERLANDS Alexander Fortuin Hogan Lovells International LLP International Tax Adviser of the Year NORWAY Hanne Fritzsønn BDO Advokater AS Tax Lawyer of the Year POLAND Iva Georgijew Deloitte Audit, Accounting & Taxation Adviser of the Year PORTUGAL Paulo Ferreira Alves BDO International Tax Adviser of the Year Catarina Breia Nexia Santos Carvalho & Associados Mergers & Acquisitions Tax Deal of the Year Ana Tiago DLA Piper Tax Consultancy Adviser of the Year Martins Alfaro Martins Alfaro - Advogado, RL Tax Litigation & Arbitration Adviser of the Year Catarina Belim BELIM VAT & Indirect Tax Adviser of the Year

8 TAXATION AWARDS 2021 INDEX SPECIAL FEATURE MAKING TAX DIGITAL: WHAT YOU NEED TO KNOW 30 SPAIN Marta Esteban Herbert Smith Freehills Tax Disputes Adviser of the Year 26 SWEDEN Anders Hedman Advokatfirma DLA Piper Sweden KB Transactional Tax Planning Adviser of the Year SWITZERLAND Alexandre Buga Deloitte SA Audit, Accounting & Taxation Adviser of the Year Elliott H. Murray Baker McKenzie International Taxation Adviser of the Year 29 Sebastian Repetz Rödl & Partner Transaction Tax Adviser of the Year UK David Hughes Blick Rothenberg Business Taxation Adviser of the Year Kevin Wright KW Chartered Accountants Capital Gains Tax Adviser of the Year Mark Feldman Smiths Group plc Commercial Tax Adviser of the Year Mark Baldwin Macfarlanes Corporate Tax Adviser of the Year 32 Allan Wilkinson Buzzacott LLP Expatriate Tax Adviser of the Year Geordie Bulmer Aisa Group Inheritance Tax Planning Adviser of the Year David Harkness Clifford Chance Mergers & Acquisitions Taw Lawyer of the Year 34 Rachel Adams Moore UK Personal Tax Adviser of the Year Gilead Cooper QC Wilberforce Chambers Private Client Lawyer of the Year Simon Jennings Smith & Williamson Private Client Tax Services Adviser of the Year 36 Paula Higgleton Deloitte Private Wealth Tax Adviser of the Year 38 Debbie Johnson Armstrong Watson Tax Consultant of the Year 39 Michael Attfield Deutsche Finance International Tax Planning Adviser of the Year Laurence Field Crowe Transfer Pricing Adviser of the Year 40 Ted Keen Duff & Phelps Transfer Pricing Firm of the Year 42

9 TAXATION AWARDS 2021 INDEX SPECIAL FEATURE MOVING TO THE UK OR THE US? HERE’S WHY YOU NEED AN EXPATRIATE TAX EXPERT 44 Americas ARGENTINA Guillermo A. Lalanne Estudio O’Farrell Tax Law Adviser of the Year 50 María Inés Brandt Marval O’Farrell Mairal Tax Planning Adviser of the Year 52 BOLIVIA Luis Valda Yanguas Criales Urcullo Tax Lawyer of the Year BRAZIL Alexandre Siciliano Borges Lobo de Rizzo International Taxation Adviser of the Year 54 Antonio Carlos Guidoni Filho Vella Pugliese Buosi e Guidoni Tax Adviser of the Year Paulo Fernando Melo PFM Associados Tax Lawyer of the Year CANADA Kevin Fritz DLA Piper Tax Law Adviser of the Year 55 Matthew Wall MDW CONSULTING INC. Transfer Pricing Experts of the Year CHILE Joseph Courand Deloitte Income Tax Adviser of the Year Paola Bruzzone Bruzzone & González Abogados Tax Law Adviser of the Year GUATEMALA Juan Carlos Casellas Mayora & Mayora, S.C. Tax Adviser of the Year MEXICO Moisés Curiel García Baker McKenzie Transfer Pricing Adviser of the Year 56 USA Joe Huddleston Ernst & Young LLP Indirect Tax Adviser of the Year Andy Dubroff Ernst & Young LLP International Tax Adviser of the Year William H. Aaronson DavisPolk Mergers & Acquisitions Lawyer of the Year 57 David Tang K&L Gates Mergers & Acquisitions Tax Adviser of the Year Patrick J. Dooley Advanced Recovery Services, Inc. Sales & Use Tax Adviser of the Year 58

10 TAXATION AWARDS 2021 INDEX SPECIAL FEATURE MOVING TO HONG KONG? HERE’S WHY YOU NEED AN EXPATRIATE TAX EXPERT 78 SPECIAL FEATURE VENEZUELA’S TAX MEASURES DURING THE COVID-19 CRISIS 68 Janette M. Lohman Thompson Coburn LLP State Tax Lawyer of the Year 60 Ana Mendez Darby Arch Mortgage Insurance Company Taxation Adviser of the Year 64 Harsh Arora Kelley Kronenberg Tax Controversies Adviser of the Year Kaye Willi Willi Law Office Tax Dispute Resolution Lawyer of the Year Paul Mooney Mooney, Wright, Moore & Wilhoit, PLLC Tax Firm of the Year Lawrence McNamara Lawrence H. McNamara Jr. CPA Tax Law Firm of the Year Darcy Alamuddin Deloitte Transfer Pricing Adviser of the Year 65 VENEZUELA Saúl Medina EY VENEZUELA Tax Adviser of the Year 67 Asia CHINA Henry Chan EY Tax Adviser of the Year 72 Peter Y. NI Zhong Lun Law Firm Tax Controversey Adviser of the Year 75 HONG KONG Martin Richter Ernst & Young Tax Services Limited Tax Adviser of the Year Stefano Mariani Deacons Tax Audit Adviser of the Year 76 INDIA Ravi Raghavan Lakshmikumaran & Sridharan Attorneys Indirect Tax Adviser of the Year 80 ISRAEL Eran Lempert Yigal Arnon & Co. Tax Controversy Adviser of the Year

11 TAXATION AWARDS 2021 INDEX SPECIAL FEATURE 3 TYPES OF TAX AND HOW THEY WORK 92 TURKEY Eray Asil EA YMM International Tax Adviser of the Year İsmail Vefa AK Vizyon Grubu Personal Tax Adviser of the Year UAE George Stoyanov Grant Thornton Audit Tax Adviser of the Year 82 Stuart McCulloch The Fry Group Pensions Adviser of the Year Africa KENYA Viva Africa Consulting Viva Africa Consulting Taxation Advisory Firm of the Year 86 SOUTH AFRICA Ernest Mazansky Werksmans Attorneys Corporate Tax Planning Adviser of the Year 88 David French Mazars Tax Consultant of the Year 90 Elizabeth Lombaard KPMG Tax Consultancy Firm of the Year Anthea Scholtz Deloitte Africa Tax & Legal Tax Lawyer of the Year Delia Ndlovu Deloitte Africa Tax & Legal Technology Tax Adviser of the Year Australasia AUSTRALASIA Adrian Varrasso MinterEllison Corporate Tax Adviser of the Year Stewart Grieve Johnson Winter & Slattery Tax Audits Adviser of the Year Ashley King TaxResolve Tax Controversy Adviser of the Year Niv Tadmore Jones Day Tax Dispute Resolution Lawyer of the Year Ben Brazier Pitcher Partners Tax Planning Adviser of the Year 96 Rami Brass RSM Taxation Compliance Adviser of the Year 99 NEW ZELAND Ian Fay Deloitte Business Tax Adviser of the Year Fred Ward Russell McVeagh Corporate Tax Adviser of the Year 100

ERLAN B. DOSYMBEKOV Managing Partner, EY Kazakhstan Contact: Assem Tnalina, Head of Brand, Marketing & Communications Email: Tel.: +7 727 258 5960 TAX ADVISER OF THE YEAR ASIA | KAZAKHSTAN 12 TAXATION AWARDS 2021

FIRM PROFILE “In 1992, wewere the first international assurance and advisory services organization to open an office in Kazakhstan, and we have been with the country every step of the way as it opened its economy and embarked on reform. EY is actively engaged in an ongoing policy dialogue between business and the state and supports the country in achieving its aspirations. Our initiatives are aimed at enhancing the investment environment, developing human capital, supporting entrepreneurship, and contributing to building a sustainable and prosperous community.” Erlan Dosymbekov, EY Managing Partner in Kazakhstan EY is a leader in Assurance, Tax, Strategy and Transaction and Consulting providing more than 85 types of services built on global expertise and our knowledge of the local market. EY is committed to collaborating with governments, policymakers, nonprofits and regulators to enhance the business environment in Kazakhstan. We regularly perform surveys of business leaders to assess the investment attractiveness of Kazakhstan with the aim of helping businesses to make investment decisions and to assist the government in removing barriers to future growth. We contribute to the policy dialogue through business platforms. EY has been actively engaged in the work of the Foreign Investors’ Council (FIC), which is chaired by the President of the Republic of Kazakhstan. Erlan Dosymbekov, EY’s Managing Partner in Kazakhstan, chairs the FIC association’s (KFICA) Governing Board and the Board of the European Business Association. He also co-chairs the Council’s Investment Policy Working Group that, among other things, specifically focuses on tax policy and administration. At EY, he oversees projects to improve the institutional environment, infrastructure, decarbonization and clean technologies, and tax and customs administration. Erlan speaks at meetings of the CIS Energy Working Group for oil and gas companies and their subcontractors in Houston, USA. As a member of the AmCham Investment Climate Improvement Council chaired by the Prime Minister, he regularly speaks on issues of investment attractiveness in Kazakhstan. Erlan was awarded the Presidential Order of Honor, the foremost civilian decoration, for his substantial contribution to the economic development and investment growth in Kazakhstan. As an example of our contribution to the enhancement of the business environment, we have supported the country in its transition to IFRS since early 2000, as well as in developing the knowledge of those working in accounting and finance. We continue to contribute to the implementation of IFRS by hosting annual IFRS update sessions for the accounting and finance departments of both national companies and stateowned organizations. SECTOR AND AREA EXPERTISE Assurance / Tax / Strategy and Transactions / Consulting Our globally coordinated tax professionals offer connected services across all tax disciplines to help clients thrive in an era of rapid change. We combine our exceptional knowledge and experience with the people and technology platforms that make us an ideal partner for clients’ tax-related needs. EY has competencies in business tax, international tax, transaction tax and tax-related issues associated with people, compliance and reporting and law. We invite clients to leverage our experience, knowledge and business insights to help them succeed. Our lawyers understand the complex tax, regulatory and commercial laws of today’s economy. With our multidisciplinary, one-stop shop approach, we help reduce the gap between business advisors and legal counsel, increasing efficiency and speed to market, while reducing costs. Serving clients across borders, our sector-focused, multidisciplinary approach means we offer integrated and detailed advice. Throughout the service, we take time to understand clearly what matters to clients. ASIA | KAZAKHSTAN 13 TAXATION AWARDS 2021


Martin Hotter Hotter & Partner Stéphanie Houx CMS Belgium Laurent Pouille Cabinet Jean Claude Coulon Dr Björn Enders DLA Piper Dr. Nadia C. Altenburg Flick Gocke Schaumburg Fulvia Astolfi Hogan Lovells International Marta Esteban Herbert Smith Freehills Elliott H. Murray Baker McKenzie Mark Baldwin Macfarlanes David Harkness Clifford Chance Simon Jennings Smith & Williamson Paula Higgleton Deloitte Debbie Johnson Armstrong Watson Laurence Field Crowe Ted Keen Duff & Phelps 16 18 20 23 24 26 29 32 34 36 38 39 40 EUROPE 22 42


17 TAXATION AWARDS 2021 ABOUT MARTIN HOTTER Established in 2009, Hotter & Partner is a dynamic economic consulting enterprise developed from a classic tax consulting firm. With decades of experience, the Austria-based firm has evolved to keep up with the constantly shifting sector it operates in, covering services from payroll accounting to business and finance consulting. We spoke to Martin Hotter, Founder and member of the tax advisory team behind Hotter and Partner, to find out more. Based in Graz, Austria, Hotter and Partner is a consultancy firm that has developed from a classic tax consulting firm into a diverse, economic consulting company covering a comprehensive range of services. Mr Martin Hotter, who began his career in the industry in 1996, created the firm in collaboration with Ms Sonja Pulsinger-Wurm, a tax accountant and certified public accountant and Mr Philipp Lindner, an expert on business consulting. Delivering services in the creation of business plans and consulting on strategic decisions, Hotter and Partner has advised an array of clients, predominantly SMEs, in business expansions and takeovers, as well as providing consultancy on crisis situations and finance management. “Since I first entered into consultancy, a lot has changed. In particular, legal obligations have increased significantly and these present us and our clients with massive challenges,” Martin Hotter reports. As such, Hotter and Partner has developed themselves to be a well-recognised strategic partner and trusted advisor for clients. The team are is dedicated and personally invested in supporting the business of each client, providing efficient and effective service that allows clients to focus on the bigger picture. As businesses and economies continue to evolve, so too will the agile team at Hotter and Partner, who remains versatile and adaptable in order to support their clients and their growing enterprises. EUROPE | AUSTRIA “Since I first entered into consultancy, a lot has changed. In particular, legal obligations have increased significantly and these present us and our clients with massive challenges,”


ABOUT STÉPHANIE HOUX Stéphanie Houx joined CMS Belgium’s Tax department in March 2021. She specializes in indirect taxation with a strong focus on the real estate sectors. She has gained experience by practicing tax law for more than 20 years at Allen & Overy, where she has become a recognized practitioner. She advises leading banks, insurance companies and public authorities regarding real estate matters, VAT-related litigation and advisory matters. Relevant experience • Specializing in real estate taxes: income tax, VAT, registration duties, withholding and local taxes and Indirect tax law (including VAT, registration duties and some customs cases) • Civil law: rights in rem and other civil law topics, real estate knowledge • Tax litigation: successful ECJ and Belgian Supreme Courts judgments in all tax matters (direct and indirect taxes) • Assisting with legal opinions and advice • Drafting and structuring real estate taxes memos • Collaborating and supporting corporate, M&A, finance, banking, funds, insurance, PPS, public, labour, regulatory, restructuration, litigation, competition, state aids and others EU practices • Successful magistracy examination in tax court FIRM PROFILE CMS is a Future Facing firm. With more than 70 offices in more than 40 countries and 4,800+ lawyers worldwide, we combine deep local market understanding with a global overview, giving us the ability not only to see what’s coming, but to shape it. In a world of ever-accelerating change where technology is increasingly important in the deployment of global strategies, our clear, business-focused advice helps clients of every size to face the future with confidence. We’re immersed in your world. Your interests and priorities are at the heart of what we do. Our lawyers are genuine experts in their fields, with a grasp of detail that’s second to none. Our next-generation mindset is woven into all we do. It means we can anticipate the likely challenges, accelerate our pace and create the space to develop innovative solutions. We’re diverse, supportive and inclusive, embracing our corporate social responsibility and creating a culture in which every one of our people, can maximise their potential and thrive. From the outset, the CMS strategy has favoured a multidisciplinary approach, to ensure youwill always get an answer from an expert on the matter – regardless of your jurisdiction or industry. Meanwhile, we also follow the international markets closely. Whether in your home market or across borders, we make sure you are working with the right people to support sustainable growth of your business. Our more than 90 lawyers based in CMS offices in Brussels and Antwerp cover the full range of legal and tax matters. Each of our lawyers is an expert with a committed, business-oriented approach and good interpersonal skills. This enables us to answer all your legal questions through in-depth knowledge of your business and its needs. EUROPE | BELGIUM 19 TAXATION AWARDS 2021

TAXATION ADVISER OF THE YEAR LAURENT POUILLE Cabinet Jean-Claude Coulon & Associés Email : Member of the network PRAGMA ( 20 TAXATION AWARDS 2021 EUROPE | FRANCE

ABOUT LAURENT POUILLE Laurent Pouille is a 53 year old tax lawyer, attorney at law, member of the Paris Bar. He is evolving in complex organizations where he demonstrated his business management skills and a real strength to come up with innovative proposals, combined with a unique team spirit. Laurent graduated from the Sorbonne University of Paris with a PhD in Tax Law and also owns a Master II in tax law from the Sorbonne University and a Diploma from the Institute of business law of Paris II - Assas University. He is the author of several articles amongst which the two articles published in the French Revue de droit fiscal on the treatment of goodwill in French tax law. Laurent is a member of the French branch of the International fiscal association (IFA) and of the French Institute of tax lawyer (IACF). For over ten years, Laurent has been the tax expert of a law firm of twenty people, the Jean-Claude Coulon & Associates law firm. Laurent has actively contributed to the complete restructuring of companies at a national and international level for mergers & acquisitions, entities creation, and the reorganization of the financial flows. He is used to serve as an advisor to the Board of several companies. He also provides tax advices to companies in areas such as tax audit of the main commercial contracts and modifications, preparation and consolidation of transfer pricing documentation, coaching of companies’ financial directors. Laurent has acquired extensive expertise in tax inspection and litigation. He is the direct tax interlocutor to the French public administration. He acts as companies’ representative during tax inspections. A key asset in meetings with auditors, he reviews answers to their inquiries, identifying the most suitable response to reassessment proposals, observation letters and various appeals (escalation process and commissions for instance). Thanks to his broad experience, he is skilled in defining the most appropriate strategy for his clients. He is as well the contact point for all communications with the tax public administration, on the behalf of companies, negotiating with the French tax administration, sometimes to the level just below the Minister of Finance. He assists clients with claim preparation, court referrals and the procedure itself. In case of negotiation of an alternative settlement, he undertakes the necessary formalities with competent authorities. He has been in charge of litigations where the companies tax liabilities sometimes exceed one hundred million euros. One of the Laurent’s unique strengths is in his ability to undertake all forms of negotiations with the French administration. He also advises individual clients on tax issues. Areas of Expertise Corporate Tax | Tax Audit and Litigation | Individual Tax FIRM PROFILE The Jean-Claude Coulon & Associates law firm is located in the centre of Paris, rue du Faubourg Saint-Honoré and is mainly specialized in distribution and competition law. The law firm founder, Mr Jean-Claude Coulon, president of the National Association of Legal Advisers, was a real visionary when it comes to foreseeing the future of the French legal advice profession. Even though Mr Coulon died prematurely in 1991, his spirit and his methods, relying on tailored and crossdiscipline legal advice to companies, are still present within the law practice, to the benefit of long term and new clients. The Cabinet Coulon is also a member of an international network of law firms established in January 2001: Pragma. Currently, Pragma has 48 law offices in 17 countries with a turnover of more than 100 million Euros. Laurent coordinates tax aspects of the international Pragma network for its French entity with respect to harmonization of tax advice to regional offices within companies and audits & tax litigation advice. 21 TAXATION AWARDS 2021 EUROPE | FRANCE

22 TAXATION AWARDS 2021 EUROPE | GERMANY Dr Björn Enders Partner - DLA Piper ABOUT DR BJÖRN ENDERS Dr Björn Enders focuses on corporation and individual tax matters along with tax compliance matters including criminal tax liability aspects and tax litigation matters, indirect taxes including value added tax (nationally and internationally), insurance premium tax, energy/electricity tax, gambling tax, customs and anti-dumping duties. He furthermore regularly advises on tax-effective corporate transactions including in the real estate sector. Examples of his practice include advising on, and the set up and review of, tax compliance programs and tax investigations/tax defence counsel matters, VAT recoverability and supply chain optimisations as well as EU customs matters and EU trade defence proceedings in anti-dumping matters. He regularly represents clients in tax disputes both in court (German and EU courts) and out of court (tax audits) whereby he draws from his valuable practical inside knowledge as a former tax officer with the German tax administration. FIRM PROFILE DLA Piper is a global law firm with lawyers located in more than 40 countries throughout the Americas, Europe, the Middle East, Africa and Asia Pacific, positioning us to help clients with their legal needs around the world. We strive to be the leading global business law firm by delivering quality and value to our clients. We achieve this through practical and innovative legal solutions that help our clients succeed. Our clients range from multinational, Global 1000, and Fortune 500 enterprises to emerging companies developing industryleading technologies. They include more than half of the Fortune 250 and nearly half of the FTSE 350 or their subsidiaries. We also advise governments and public sector bodies. CORPORATION TAX ADVISER OF THE YEAR DR BJÖRN ENDERS

23 TAXATION AWARDS 2021 EUROPE | GERMANY INTERNATIONAL TAXATION LAWYER OF THE YEAR Dr. Nadia C. Altenburg Lawyer, Tax Advisor and Associated Partner Flick Gocke Schaumburg ABOUT DR. NADIA C. ALTENBURG Nadia has been a Lawyer since 2014 and a certified tax advisor since 2017. She studied law in Heidelberg (2016 Dr. iur.) and Warwick, Great Britain and Secondment with OECD, Paris (CTPA, ICA) 2018. In 2014, Nadia joined Flick Gocke Schaumburg and has been an Associated Partner since 2020 She is a Lecturer for the Master’s program in Corporate Tax Law (LL.M.) at the University of Cologne and a Lecturer for the Master´s program in Taxation (LL.M.) at the University of Münster. FIRM PROFILE Flick Gocke Schaumburg stands for tax-focused legal advice. We combine outstanding expertise in German and international tax law with specialist know-how in other areas of business law particularly relevant to our clients. By concentrating on tax and tax-related fields and thus working in a selection of specialist areas of business law for over 40 years, we have gained a degree of expertise which enables us to provide our clients with expert and comprehensive advice. Our clients are often confronted with highly complex issues that are not limited to isolated topics. To solve them, we take an interdisciplinary approach. Roughly half of the partners and associates of Flick Gocke Schaumburg are lawyers, the other half being certified tax advisors and public auditors. DR. NADIA C. ALTENBURG

TAX ADVISER OF THE YEAR FULVIA ASTOLFI Senior Counsel - Rome Hogan Lovells International fulvia.astolfi@​ EUROPE | ITALY 24 TAXATION AWARDS 2021

ABOUT FULVIA ASTOLFI With over 25 years’ experience, Fulvia is the proud founder of the Italian Hogan Lovells offices, which she opened in 2000. Fulvia represents the unique combination of a multi-focused lawyer, with solid experience in tax law, corporate law/M&A and asset finance and of a leader with astounding managing capabilities accrued as Managing Partner of the firm’s Rome office from 2000 to 2016. She led the Italian Tax practice, and has led the International Tax practice worldwide at Hogan Lovells from 2005 to 2014. Whenever a client is looking for tax assistance in the framework of cross-practice deals such as M&A transactions, including international asset deals, mergers, reorganizations and restructuring, or of financial and asset finance transactions of any sorts (such as loans, securitization, transfer of NPL, asset finance or leases, financing and tax optimization of aircraft, rolling stock, ships and cranes), Fulvia’s broad experience and multi-practice outlook will provide them not only with the most appropriate tax solution, but also with the added value of her support in the project management. Her long standing experience, fairness and problem solving approach provide clients with the best ally in case of tax inspections and tax assessments. Over the years Fulvia successfully assisted clients both in pre-litigation procedures, discussing possible settlements with Tax Authorities and in litigations before the Tax Courts. FIRM PROFILE Hogan Lovells became a top 10 global legal services provider on 1 May 2010 through an unprecedented combination of two firms with international credentials, U.S.-based firm Hogan & Hartson and European-based firm Lovells. Modern-day Hogan Lovells carries on the tradition of excellence established by our founders and further builds on their legacy. A fast-changing and inter-connected world requires fresh thinking combined with proven experience. That’s what we provide. Progress starts with ideas. And while imagination helps at every level, our legal solutions are aligned with your business strategy. Our experience in cross-border and emerging economies gives us the market perspective to be your global partner. We believe that when knowledge travels, opportunities arise. Our team has a wide range of backgrounds. Diversity of backgrounds and experience delivers a broader perspective. Perspectives which ultimately make for more rounded thinking and better answers for you. Giving back to communities and society is fundamental to good business. And, it’s part of our core. We are advocates of justice, equality, and opportunity. Everyone at Hogan Lovells is asked to volunteer at least 25 hours a year as part of their normal work duties. Around the world, our people are making a difference through pro bono activities, community investment, and social justice. Lovells owed its existence to a number of legal businesses established in the UK and Continental Europe in the 19th and 20th Centuries. The firm soon established a reputation for a wide range of corporate, commercial and contentious work, in particular for leading US corporations such as Ford and Woolworths whose operations began to branch into the UK and Europe during the early years of the firm’s growth. EUROPE | ITALY 25 TAXATION AWARDS 2021


ABOUT MARTA ESTEBAN Marta has extensive experience providing tax advice to large corporates, financial institutions and investment banks, as well as Spanish private equity and international funds. She works with clients on a broad range of national and international tax issues, although her practice focuses primarily on acquisitions, investments, reorganisations and transactions, as well as the tax aspects of financing and financial transactions. Marta joined Herbert Smith Freehills from the Madrid office of another international law firm, where she was a senior associate in its Tax department. Prior to this, she worked in one of Spain’s leading law firms. Her expertise in tax is highlighted by listings in Chambers Europe and Legal 500, and she has also been ranked in Best Lawyers. Her clients praise her expertise and client focus: “She has great market knowledge and I’ve had a really great experience with her as a lawyer. Key Services • Tax • Tax Investigations and Disputes • Private Equity FIRM PROFILE Herbert Smith Freehills is one of the world’s leading professional services businesses, bringing together the best people across our 26 offices, to meet all your legal services needs globally. Understanding your requirements, objectives and operating environment is important to us - we listen and take time to do this. You have ready access to our deep global sectoral expertise, as well as our local market understanding, to help you achieve your commercial objectives. Operating as one global team, we use innovative systems and processes to ensure your work is delivered intelligently, efficiently and reliably. When you work with Herbert Smith Freehills, you are partnering with a world-class and diverse team of client focused professionals who can ensure you achieve your best results. At Herbert Smith Freehills, we aim to be the leading global law firm for the attraction, promotion and retention of women as part of our commitment to inclusion across the spectrum of diversity. Our vision is to be a world class professional services business bringing together the best people to achieve the best results for clients. To succeed we must: • Be among ‘the best of the best’ law firms and professional services businesses in the world; • Work with our clients to provide what they want, how they want it delivered and where they want it delivered; • Provide exceptional legal services as the core of our business with other related services forming part of the way we serve our clients; • Be connected with and contribute to the communities we participate in; • Be a community of exceptional people who are committed to the business and its clients and perform outstandingly in our different roles; • And uncompromisingly live our Values, believe in our Vision and implement our Strategies. EUROPE | SPAIN 27 TAXATION AWARDS 2021


29 TAXATION AWARDS 2021 EUROPE | SWITZERLAND INTERNATIONAL TAXATION ADVISER OF THE YEAR Elliott H. Murray Partner - Baker McKenzie Geneva ABOUT ELLIOTT H. MURRAY Elliott Murray is head of the US Tax and Wealth Management practice in Geneva and is a partner in the Firm’s International Tax and Global Wealth Management practice groups. Elliott has significant experience assisting high net worth individuals and families with US and international tax, wealth planning, and regulatory and family governance matters. Elliott is a member of the Firm’s EMEA Wealth Management Steering Committee, a co-editor of the Global Wealth Management practice group’s quarterly Private Wealth Newsletter, and has lectured at LLM programs on US tax and FATCA/CRS issues. Elliott has been listed in ALM Private Client Global Elite, Ones to Watch for 2017, 2019, 2019, and 2021. While at the University of Texas School of Law, he completed an internship (stage) at the European Court of Justice as a Dean Acheson Legal Intern. FIRM PROFILE As the original global law firm, we bring the right talent to every client issue, regardless of where the client is. We partner with our clients to deliver solutions in the world’s largest economies as well as newly opening markets. We are global citizens, industry savvy, diverse and have a thirst for innovation. Our strength is our ability to adopt a new type of thinking and use cutting-edge legal technologies to help clients overcome the challenges of competing in today’s new world economic order. ELLIOTT H. MURRAY

HMRC’s prompt decision to delay the next phase of the making tax digital (MTD) rollout in 2020 due to the coronavirus was a welcome move. This means any businesses who were expected to put digital links in place last year must have this done by the deadline of April 2021. Added to this, from April 2022, all VAT-registered businesses will be expected to file their tax returns digitally regardless of their turnover – which was a limitation in the previous phase. For many businesses, this requires a substantial amount of work if the bookkeeping is done manually, on paper records or even not at all, adding to their already full plates as they look to rebuild following the on-going challenges borne from the pandemic last year. Accountants naturally have a critical role to play in supporting businesses through this next phase of MTD. So, it’s important to have a clear understanding of what needs to be done right now and how to make the transition as simple as possible for clients. Steve Cox, Head of Accountancy at IRIS Software Group, shares his thoughts on MTD and its implications with Finance Monthly. MAKING TAX DIGITAL WHAT YOU NEED TO KNOW Steve Cox - IRIS Software Group

a cloud-based platform, ready for accountants to review and compile VAT returns as required in their process. Such automation tools dramatically increases client efficiency and process productivity, while making life less stressful for accountants and business owners. Throughautomation, suchsystems eliminate the time-consuming everyday chores, ensuring accountants can act smart and get more done. The majority of small business owners end up spending their personal time compiling their records from the week (or month) and would love to get this time back thanks to automation tools. In return, time saved chasing and reconciling client data frees up accountants to focus on client relationships and higher-value advisory services. It also rapidly improves communication speeds, transforming how accountants engage and connect with clients and prospects, ultimately helping them to retain and attract new clients. Once accountants have successfully evaluated and prepared their clients for MTD and established a clear, proactive plan of action, they then need to make sure all clients have registered for an HMRC Agent Services Account, although proactive accountants could do this ahead of client evaluation. Once this is done, certain HMRC online services, including the MTD, VAT and income tax pilots can be accessed so business owners and accountants can work together to manage the transition efficiently; making it as simple as possible for both parties involved. By using technology to gain instant access to accurate, realtime data well ahead of this year’s MTD deadline, accountants and business owners can be sure they’re in the best position possible to move forward with confidence. Future-proofing for challenges ahead Every client is different and will have their own way of managing their tax – some will have been using paper-based processes for years on end. So, it’s important to frame MTD in a way that isn’t complicated or confusing. Given the rapid digitisation of UK businesses over the last year to survive – and in some cases thrive – during the pandemic, businesses are more likely to be open to a digital records conversation than ever before. Yes, the practical side of what’s required and expected with regards to MTD is essential to get right. But MTD is about more than mere compliance, it’s about looking to help future-proof businesses. This is a real opportunity to build relationships with clients on a personal level and move into that trusted advisory role. Working with clients to lay out a clear roadmap of steps they should be taking ahead of the 2021 MTD deadline – as well as the April 2022 VAT rollout – will enable accountants to help their clients on a real-time basis. And ultimately be of more support to business owners looking to recuperate from the impact of the last year. By digitising now and creating great efficiencies across the client’s business, accountants can take advantage of improved workflows, increasing productivity and working smarter and help their clients future-proof their business for good. Harnessing technology to streamline tax management and create a single view of the data for all financial records, means accountants will put their clients in the best position to move forward with confidence. Actions to take now to meet MTD The first port of call is to evaluate all clients who must comply with MTD before the phase 2 deadline, and review the MTD template built for the first phase. This will help establish a clear strategy of what each client needs to do. Accountants should then begin the transition preparation – communicating with clients about their exact financial positioning, workflow, filing and how to approach switching to digital records. This is where it is important for accountants to think smart as MTD is a volume play – in both clients and data – when it comes rolling out across a large portion of their client base. One tool that is incredibly valuable and available from software providers, including IRIS, is record digitisation which enables anyone who needs to track receipts, capture photos and digitally process receipts, invoices, purchase orders and bank statements. The physical data automatically becomes a digital record and uploaded to


ABOUT MARK BALDWIN His particular areas of expertise are the structuring of collective investment vehicles (particularly domestic and pan-European private equity and real estate funds) and associated carried interest and co-investment structures, real estate investment, development and finance and indirect tax (particularly VAT). He has advised on a number of strategic transactions for private equity houses. Mark is chairman of the BVCA Tax Committee and a member of the Tax Committee of the Association of Partnership Practitioners (APP). He regularly speaks and writes on a wide variety of tax topics. Expertise: • Investment management advisory • Real estate tax • Tax “Mark Baldwin is experienced in a wide array of direct and indirect tax matters including fund structuring and VAT-related issues. He is noted for being an “exceptional tax lawyer” who is “very well rounded.” Chambers 2019 FIRM PROFILE We are a unique firm: an unrivalled blend of expertise, size and culture means we have the flexibility to meet our clients’ most challenging demands and adapt to the changing world around us. Our aims are simple. We want to form long-lasting relationships with our clients and be entrusted with their most difficult and complex problems in the areas where we practise. We also want to find, recruit and train individuals from all backgrounds, who we hope will one day shape and lead the firm. In order to achieve these aims, we operate differently to others. We have chosen to remain small by comparison to other firms and to practise only in areas where we can legitimately claim to be market leaders. We operate from two offices; in London (our main office) and a smaller office in Brussels focused on the provision of EU law. Our business structure is simple and allows us to devote our attention to our clients and our people. We are a firm that recruits people to build careers for the long term. We all know each other personally and can work together with more cohesion, and less formality. We can be truly focused on our clients’ needs, without the complexity of our larger multinational competitors. Our international model is also simple. We want to work with the best lawyers for the job in each jurisdiction serving the best interests of our clients. We have a strong international network who share our values and standards. This gives our clients choice and enables us to provide them with the highest possible levels of service. The scope of our services is distinct. Our transactional groups operate internationally both in the public and private markets, advising on the largest, highest-profile and most complex deals. In the last 10 years we have increasingly focused on disputes and are now one of the foremost firms in this area. EUROPE | UK 33 TAXATION AWARDS 2021


ABOUT DAVID HARKNESS David Harkness specialises in corporate and finance tax, advising on the taxation aspects of awide variety of mergers and acquisitions, corporate, commercial and financing transactions including domestic and international joint ventures, corporate restructuring and international tax planning. David is also experienced in advising on tax disputes. He is regularly ranked in the Top Band of Tax Lawyers (Chambers, Legal 500) in the UK and is consistently seen as a leading individual. Career and Qualifications • Sheffield University (LLB Law) 1986 • Admitted as a solicitor in England and Wales 1989 • Joined Clifford Chance 1987 • Partner since 1996 • Global Head of Tax, Pensions and Employment • Member of the Firm’s Management Committee since 2006 Awards and Citations “David Harkness is lauded by clients as an “experienced allrounder who has your back in a deal and gets to the relevant issues.”He regularly acts for clients in the finance sector on a variety of transactional matters, with additional expertise in tax disputes.” Chambers UK 2018, Tax (Band 1) FIRM PROFILE We are one of the world’s pre-eminent law firms, with significant depth and range of resources across five continents. As a single, fully integrated, global partnership, we pride ourselves on our approachable, collegial and team-based way of working. We always strive to exceed the expectations of our clients, which include corporates from all the commercial and industrial sectors, governments, regulators, trade bodies and not-forprofit organisations. We provide them with the highest-quality advice and legal insight, which combines the Firm’s global standards with in-depth local expertise. Last, but not least, we aim to be easy to work with, down to earth and approachable. Our vision is to be the global law firm of choice for the world’s leading businesses of today and tomorrow. Today our firm enjoys a position at the forefront of our profession. We are proud of what we achieve every day, working in collaboration and partnership with our clients and wider stakeholders to secure their long-term, sustainable success. At Clifford Chance, we are committed to delivering a world-class service – providing the highest quality advice and support efficiently and effectively, every time. Our clients are at the heart of how we work. Understanding what our clients value and aligning with their needs underpins our approach. We invest heavily to ensure that clients benefit from our formidable knowledge and market insights, that they have access to the best team for the job, and that we bring the right processes and advanced technologies to bear in each situation. EUROPE | UK 35 TAXATION AWARDS 2021


ABOUT SIMON JENNINGS Simon joined Smith & Williamson in May 2017 after 30 years as a partner at Rawlinson & Hunter. He has advised on international structuring and private client taxation since 1979. His clients are international families and high net worth individuals, many of whom are resident but not domiciled in the UK. He has acted as an Expert Witness on several occasions, in both criminal forensic proceedings and civil litigation particularly in relation to trusts. Areas of expertise Private Client Tax Services; Foreign Domiciliary Taxation and Remittance Basis; Residence and Domicile; International Private Client Tax; Estate Planning; Inheritance Tax; Trust Formation, Administration and Accounting; International Trust Planning; Residential Property Taxation; Taxation of Land; Employee Remuneration; Capital Gains Tax; Charity Formation, Administration and Taxation. Professional qualifications/memberships • FCA, STEP (TEP), Charity Law Association • Oneof thefoundingmembersof theSocietyofTrustandEstate Practitioners, a member of its Technical Committee since inception • MemberoftheICAEWTrustandInheritanceTaxCommittee,the Trust Law Committee and the Capital Tax Liaison Group FIRM PROFILE For over a century, we have managed the financial affairs of private clients and their business interests. As of September 2020, Smith &Williamson is now part of the Tilney Smith &Williamson Group. We have been looking after the financial affairs of individuals, families and businesses for more than a century. We offer a wide range of end-to-end services to meet your needs throughout your life and at every stage of the business lifecycle. We are a leading provider of accountancy, tax and financial advisory services, with more than 1,800 people across 11 offices in the UK*, Ireland and Jersey. Clients, whether individuals or companies, value our ability to provide tailored financial and professional services to enable them to achieve their ambitions. Our services We offer an exceptionally broad range of services to individuals and businesses. This diversity means that clients can have all aspects of their financial affairs managed expertly under one roof. Our approach We believe in building close, long-term relationships with our clients, many of whom have been with us for generations. We deliver a first-class service by getting to know our clients and understanding their objectives and aspirations, as well as the longer-term challenges they may face. Working worldwide Whether you’re a private client, family office, trustee or business operating in multiple jurisdictions, our broad knowledge helps us understand the challenges and pressures you face in protecting and growing your wealth. Smith & Williamson LLP is a member of Nexia International, a leading, global network of independent accounting and consulting firms, providing a comprehensive portfolio of audit, accountancy, tax and advisory services internationally. EUROPE | UK 37 TAXATION AWARDS 2021

EUROPE | UK 38 TAXATION AWARDS 2021 PRIVATE WEALTH TAX ADVISER OF THE YEAR Paula Higgleton Partner - Deloitte Website: ABOUT PAULA HIGGLETON Paula is Vice Chairman and Head of Family Office Services at Deloitte having specialised in advising families for over 25 years. Her clients consist of families based both in the UK and overseas, many of whom are entrepreneurial with complex affairs and wealth structures. She has many years of experience in building relationships with families and assisting them with creating structures through which to effectively manage and preserve their wealth, and to deliver on succession plans. Paula is a member of the Chartered Institute of Taxation and the Society of Trust and Estate Practitioners. She has previously been voted Citywealth Private Client Accountant of the Year, Spear’s Trusted Advisor of the Year as well as Spear’s Private Client Accountant of the Year. She also features on the ePrivateclient 50 Most Influential List 2019. FIRM PROFILE Deloitte UK is a leading professional services firm – one of the largest in the UK and part of a global network spanning 150 countries and territories. We’re made up of 20,000 professionals, with a wide range of specialist skills, who our clients rely on to help them with programmes and projects that are critical to their success. Whether it’s digital transformation expertise, sustainability know how, cyber skills or financial advice, we help clients in the public, private and third sectors meet challenges big and small. PAULA HIGGLETON

EUROPE | UK 39 TAXATION AWARDS 2021 TAX CONSULTANT OF THE YEAR Debbie Johnson Senior Tax Consultant Armstrong Watson ABOUT DEBBIE JOHNSON Debbie has over 25 years experience of dealing with the tax affairs of high net worth individuals, trusts and estates, with a particular focus on capital taxes advice and mitigation. She qualified as a Chartered Tax Advisor with the big 4 accountancy firm EY in 2000 and subsequently became a member of the Society of Trust and Estate Practitioners in 2001. She joined us from solicitors Womble Bond Dickinson where she worked closely with the Private Client and Agriculture, Farms and Estates teams to provide specialist tax advice to their clients. FIRM PROFILE We’ve been supporting, advising and protecting clients across the North of England and Scotland for over 150 years, providing a full range of specialist services and financial advice including accountancy, cloud accounting, audit, tax, payroll, corporate finance, financial planning, wealth management, forensic accounting and corporate restructuring, recovery and insolvency. With 17 regional offices from Glasgow to Leeds, we’re focused enough to provide a truly tailored service and large and experienced enough to work alongside any size of business. We’re here to work with you on the performance of your business, understanding every part of the operation, your people, processes, current status and forecasted plans. Our role is to share in your vision, to work with you as you progress towards identified goals, to support and guide you towards finding key areas of opportunity, efficiency and growth. We are dedicated to minimising the environmental impact of our business. As part of our congoing commitment to this, we concentrate on the five areas where our business has the greatest impact upon our environmental: transport, waste, paper, water and energy. DEBBIE JOHNSON

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