It s all about your perspective AEX-Midkap Group

Transcription

1 It s all about your perspective AEX-Midkap Group Meet our team face to face

2 PwC AEX-Midkap Group Thomas R. Malthusstraat 5 P.O. Box 90358, 1006 JR Amsterdam Tel. +31 (0) aex-midkapgroup@nl.pwc.com PwC firms help organisations and individuals create the value they re looking for. We re a network of firms in 158 countries with more than 180,000 people who are committed to delivering quality in assurance, tax and advisory services. Tell us what matters to you and find out more by visiting us at PwC is the brand under which member firms of PricewaterhouseCoopers International Limited (PwCIL) operate and provide services. Together these firms form the PwC network. Each firm in the network is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way.

3 Introducing the AEX-Midkap Group It is with pleasure that I introduce to you the third edition of the AEX-Midkap Group brochure. Our team was formed more than three years ago and has experienced rapid growth. The focus of the team remains on the top 50 Dutch listed companies and financial institutions. Profound change is taking place in the international tax landscape for multinational enterprises. Managing tax risk and compliance has increasingly become a key element in the tax function. Recently, the stepped up activity by OECD and the European Commission with respect to profit shifting and base erosion and the increased attention by Non-Government Organizations and the public at large for international tax planning have become major considerations in running the tax function. More than ever taxation is present in the boardroom. Our team strives to combine technical excellence with appropriate appreciation of the interests of relevant stakeholders. On behalf of the team, I trust that you will find this brochure useful. Stef van Weeghel Chair of the AEX-Midkap Group

4 Prof. Dr. Stef van Weeghel (1960) is Tax Partner at PwC and Chair of the AEX-Midkap Group. He is also professor of inter national tax law at the University of Amsterdam. Prior to joining PwC, Stef was a partner at Linklaters from 2007 to 2009 and a partner with Stibbe from 1994 to 2007, where his roles included resident partner in New York, head of the tax department and member of the management board. He was a member of the Amsterdam Bar from 1987 to 2009 and was and is member of the board of a number of academic and professional organizations. He has authored and co-authored many books and articles on international taxation. In 2000 he was a member of the Van Rooy committee that advised the Dutch government on corporate income tax reform. In he was the chair of the Tax System Study Committee. This government-appointed committee carried out a preliminary study of various scenarios for a reform of the Dutch tax system. Stef regularly advises and renders second opinions to clients and other advisors, on corporate income tax and tax treaty matters. On several occasions he has acted as an expert witness in tax matters. Stef has broad experience in structuring transactions, corporate reorganizations, financial products and transactions, and tax controversy. Stef van Weeghel Tax Partner Tel. +31 (0) Mob. +31 (0) stef.van.weeghel@nl.pwc.com Tax Partner and Chair, AEX-Midkap Group, PwC Professor of International Tax Law, University of Amsterdam Chairman of the Dutch branch of IFA Member of the Permanent Scientific Committee of IFA Chairman of the Board of Trustees, IBFD PwC s Tax Controversy and Dispute Resolution network leader for the Netherlands Master s degree in Business Law, Leiden University (1983) Master s degree in Tax Law, Leiden University (1987) LL.M. in Taxation, New York University (1990) Doctorate in law, University of Amsterdam (1997) Specialization: corporate income tax and international tax law

5 Prof. Dr. Tanja Bender (1965) has been Tax Partner with PwC since She is also professor of international tax law at Leiden University. Prior to joining PwC, Tanja worked as a tax lawyer with Loyens & Loeff from 1990 to She wrote a doctoral thesis on the exemption method for the avoidance of double taxation and was appointed as professor of international tax law at Leiden University in Tanja is a frequent speaker at national and international conferences and author and co-author of numerous publications on corporate and international taxation. Tanja advises multinational companies on their corporate tax position. Her fields of expertise include Dutch corporate income tax, international tax, financial products, cross-border tax (re)structuring and tax treaties. Tax Partner, AEX-Midkap Group, PwC Member of PwC s tax technical panel (Opinion Committee) Professor of International Tax Law, Leiden University Board Member and Fellow, International Tax Center Leiden, and Program Director of the Executive LLM-program in International Taxation Doctorate in Law on the exemption method for the avoidance of double taxation, Leiden University (2000) Leverhulme Fellow, University of Edinburgh (1992) Master s degree in Tax Law, Leiden University (1987) Tax course, University of Florida (1988) Specialization: corporate income tax, international tax law, cross-border tax (re)structuring, and tax treaties Tanja Bender Tax Partner Tel. +31 (0) Mob. +31 (0) tanja.bender@nl.pwc.com

6 Prof. Dr. Frank Engelen (1971) is Tax Partner at PwC. He is also professor of international and European tax law at Leiden Law School and fellow of the International Tax Center Leiden. Frank graduated in tax law from the Erasmus University Rotterdam in 1996, where he received a doctorate in law (dissertation: Interpretation of tax treaties under international law) in In 2005, he was appointed as professor of international tax law at Leiden University (inaugural lecture: On values and norms. The principle of good faith in the law of treaties and the law of tax treaties in particular). He has authored and co-authored several books and numerous articles on international and European taxation issues. He is a member of the Netherlands Association of Tax Advisors (Nederlandse Orde van Belastingadviseurs), the Association for Tax Research (Vereniging voor Belastingwetenschap), the International Fiscal Association and the European Association of Tax Law Professors. Frank Engelen Tax Partner Tel. +31 (0) Mob. +31 (0) frank.engelen@nl.pwc.com Frank is Chairman of PwC s EU Direct Tax Group, a European network of EU tax law experts. He advises Dutch multinationals on corporate income tax, EU law and tax treaties. He has broad experience with international corporate reorganizations, financial products and transactions, M&A and treasury operations, as well as tax controversy. On several occasions, he has served as an expert witness in international tax matters. Tax Partner, AEX-Midkap Group, PwC Chairman, EU Direct Tax Group, PwC Professor of International Tax Law, Leiden University Master s degree in Tax Law, Erasmus University Rotterdam (1996) Doctorate in Law, Erasmus University Rotterdam (2004) Specialization: corporate income tax and international tax

7 Wybe Mebius (1961) is Tax Partner at PwC. He joined PwC in 1990 and in 1997 was seconded to Sydney, Australia for a period of two years. Wybe is experienced in advising multinational companies on international tax matters. His fields of expertise include cross-border tax structuring, setting up and maintaining effective financing and licensing (structures) and headquarter arrangements. He graduated in Dutch Business Law from the VU University Amsterdam and in Dutch Fiscal Law from the University of Amsterdam. He is a member of the Dutch Association of Tax Advisors and the Dutch Association for Tax Research. Wybe is a member of PwC s Global International Tax Services Planning Group ( ITS PG ). The ITS PG is a group consisting of seven PwC Global partners that visit PwC member firms worldwide to assist those firms in developing new, state-ofthe-art tax planning ideas and strategies. Wybe is a regular speaker at tax seminars and conferences. Tax Partner, AEX-Midkap Group, PwC Member of ITS Planning Group, PwC Master s degree in Business Law, VU University Amsterdam (1989) Master s degree in Tax Law, University of Amsterdam (1992) Specialization: corporate income tax and international tax Wybe Mebius Tax Partner Tel. +31 (0) Mob. +31 (0) wybe.mebius@nl.pwc.com

8 Dr. Ruud Sommerhalder (1962) is Tax Partner at PwC. He has more than 19 years of experience and a background as both an academic and a tax advisor. He was responsible for PwC s Dutch Desk and European Tax Group in New York from 2002 to 2005, after which he joined the international tax practice of the PwC Amsterdam office. Ruud plays a leading role in delivering large-scale international structuring projects for Dutch multinational groups. In addition, within PwC s global firm, Ruud has worldwide responsibility for all tax services provided to his clients and for the high-performance culture of PwC s international network. From 1990 to 1997, Ruud taught corporate income tax, international taxation and EU law at Erasmus University Rotterdam. In 1995, he obtained a Comet Grant of the European Communities which enabled Ruud to work for the law firm Studio Fantozzi in Rome. Tax Partner, AEX-Midkap Group, PwC Ruud A. Sommerhalder Tax Partner Tel. +31 (0) Mob. +31 (0) ruud.sommerhalder@nl.pwc.com Master s degree in Tax Law, Leiden University (1988) Doctorate in Law, Erasmus University Rotterdam (1996) Director of European Fiscal Studies, Erasmus University Rotterdam ( ) Comet Grant of the European Communities (1995) Lecturer on corporate income tax, international taxation and EU law, Erasmus University Rotterdam ( ) Specialization: corporate income tax, international tax in the consumer industrial products and financial services industry

9 Paul van Amersfoort (1951) is head of PwC s Tax Litigation and Mediation Department in the Netherlands. He supervises and leads tax litigations - both objection and appeal proceedings - on behalf of PwC and clients, before the Dutch District Courts, the Dutch Courts of Appeal, and the Supreme Court of the Netherlands. He also gives tax advice and opinions. Paul has extensive experience in litigation. He started as tax inspector in 1979 and, as a national tax inspector, from 1984 to 1987, he led tax appeal proceedings before the Supreme Court on behalf of the Dutch State Secretary of Finance. He subsequently served as a judge in the Tax Chamber of the Court of Appeal in s-hertogenbosch from 1987 to Following this, he was a judge in the Tax Chamber of the Supreme Court until his move to PwC in Paul is the co-author of several books on procedural tax law and has published numerous articles on this subject. He regularly comments on Supreme Court judgments in leading Dutch tax journals including: Beslissingen in Belastingzaken Nederlandse Belasting rechtspraak (BNB) and Nederlands Tijdschrift voor Fiscaal Recht. Director, AEX-Midkap Group, PwC Head of Tax Litigation and Mediation Dept., PwC Member of the Dutch Opinion Committee, PwC Master s degree in Tax Law, Leiden University (1976) Master s degree in Criminal Law and Criminal Proceedings Law, Utrecht University (1984) Assistant to Law Professor, Leiden University ( ) Specialization: procedural tax law and proceedings law Paul van Amersfoort Head of Tax Litigation and Mediation Dept. Tel. +31 (0) Mob. +31 (0) paul.van.amersfoort@nl.pwc.com

10 Dr. Sjoerd Douma (1976) is Senior Tax Manager at PwC. He heads the Dutch branch of PwC s EU Direct Tax Group, a network of EU law experts in all 27 EU Member States, Norway and Switzerland. This international network is coordinated from the Netherlands, and Sjoerd plays a leading role in it. Sjoerd also advises clients and renders second opinions to clients and other advisors, on the interaction between EU law and corporate income tax, individual income tax and withholding tax systems. He has broad experience in EU tax law and tax controversy and assists the Tax Litigation and Mediation Department of PwC in the Netherlands on an ad-hoc basis. In this context Sjoerd is an active member of the Tax Controversy and Dispute Resolution network. Sjoerd is a frequent speaker at national and international conferences. Prior to joining PwC in 2004, Sjoerd was a legal clerk with the Tax Chamber of the Dutch Supreme Court. He is a member of the permanent committee of contributors to leading Dutch and international tax journals, including Highlights & Insights on European Taxation, Beslissingen in Belastingzaken Nederlandse Belastingrechtspraak (BNB), Weekblad Fiscaal Recht, Fiscaal Weekblad FED, Nederlands Tijdschrift voor Fiscaal Recht and Tijdschrift voor Staatssteun. He has authored and co-authored numerous publications on national, international and European tax law. Sjoerd Douma Senior Tax Manager Tel. +31 (0) Mob. +31 (0) sjoerd.douma@nl.pwc.com Senior Tax Manager, AEX-Midkap Group and EU Direct Tax Group, PwC Assistant Professor of Procedural Law and EU Law, Leiden University Member of PwC s Tax Controversy and Dispute Resolution network Master s degree in Tax Law, Leiden University (1998) Degrees in Criminal Law and Civil Procedural Law, Leiden University (2003) Doctorate in Law, Leiden University (2011) Specialization: EU tax law and procedural tax law

11 Dr. Arthur Hofman (1976) is Senior Tax Manager at PwC. He works on client accounts of Dutch multinational groups. Arthur s areas of specialization include corporate income tax and international tax planning. He joined PwC in Next to his work at PwC Arthur is a lecturer and researcher at Tilburg University in the field of corporate income tax and he is a regular speaker on courses on this subject. Arthur has authored and co-authored several publications on corporate income tax matters and published several case notes. He is a regular contributor to Nederlands Tijdschrift voor Fiscaal Recht, a leading Dutch weekly publication on tax law. Arthur wrote a doctoral thesis on the participation credit system. Senior Tax Manager, AEX-Midkap Group, PwC Chair, PwC Tax Talk Amsterdam Lecturer and researcher at Tilburg University Master s degree in Tax Law, Erasmus University Rotterdam (1999) Postgraduate Master s degree in European Tax Law (European Fiscal Studies), Erasmus University Rotterdam (2006) Doctorate in Law, Tilburg University (2011) Specialization: corporate income tax and international tax Arthur Hofman Senior Tax Manager Tel. +31 (0) Mob. +31 (0) arthur.hofman@nl.pwc.com

12 Pieter Jansen (1953) is a member of the Tax Litigation and Mediation Department of PwC in the Netherlands. He also participates in the worldwide PwC Tax Controversy and Dispute Resolution network. Pieter has extensive experience in supervising and leading tax objections as well as appeal proceedings on behalf of clients and colleagues. He frequently litigates before the Tax Chambers of the Dutch District Courts, the Dutch Courts of Appeal and the Supreme Court of the Netherlands. He also advises on procedural tax law and proceedings law. From 1991 until his move to PwC in 1999, he was a law clerk with the Tax Chamber of the Supreme Court. Pieter is the author of an authoritative book on the principles of proper administration in tax matters, and has published several articles on procedural tax law. He frequently comments on judgments of Dutch tax courts in leading Dutch tax journals, including FED Fiscaal Weekblad and Nederlands Tijdschrift voor Fiscaal Recht. Pieter Jansen Senior Tax Manager Tel. +31 (0) Mob. +31 (0) pieter.jansen@nl.pwc.com Senior Tax Manager, AEX-Midkap Group, PwC Member, Tax Litigation and Mediation Dept., PwC Member of PwC s Tax Controversy and Dispute Resolution network Master s degree in Civil Law, Leiden University (1988) Master s degree in Tax Law, Leiden University (1990) Specialization: tax litigation and mediation, procedural tax law and proceedings law

13 Annette Kiese (1978) is a Senior Tax Manager with PwC, working on client accounts of Dutch multinational groups. She has extensive experience in advising on cross-border (re)structuring and reorganizations of large multinational groups. This includes advising on holding, financing, and acquisition structuring as well as business transformations, in the Netherlands and other jurisdictions. Annette joined PwC Amsterdam in 2008 after having worked as a tax practitioner in Edinburgh and London for more than 8 years. Annette is originally from Germany. Senior Tax Manager, AEX-Midkap Group, PwC Secretary of PwC s International Tax Services Planning Group Honours Bachelor degree in Economics, University of St Andrews, United Kingdom (2000) Charted Accountant, Institute of Chartered Accountants of Scotland, United Kingdom (2003) Chartered Tax Advisor, Chartered Institute of Taxation, United Kingdom (2005) Specialization: corporate tax and international tax Annette Kiese Senior Tax Manager Tel. +31 (0) Mob. +31 (0) annette.kiese@nl.pwc.com

14 Saskia Rienks (1972) is Senior Tax Manager at PwC. She works on client accounts of Dutch multinational groups. Her areas of specialization include international planning and restructuring projects, such as the establishment of holding, financing and licensing structures and acquisition structuring in the Netherlands and other European jurisdictions. Saskia joined PwC in She was seconded to PwC s Benelux Desk from 1999 to 2000 and PwC s European Tax Group in New York from 2004 to Saskia has published several articles on Dutch and EU direct taxation matters, as well as on the tax treaty between the US and the Netherlands, in tax journals such as International Tax Review, Intertax, Tax Planning International, and International Taxation and Derivatives. Senior Tax Manager, AEX-Midkap Group, PwC (Co-)organizer, PwC St. Gerlach Conference for Dutch tax directors Organizer, PwC Master Classes for Dutch tax directors (Tax Directors Forum) (Co-)organizer and debate moderator PwC Ladies Tax Event Saskia Rienks Senior Tax Manager Tel. +31 (0) Mob. +31 (0) saskia.rienks@nl.pwc.com Master s degree in Notarial Law, VU University Amsterdam (1996) Master s degree in Tax Law, University of Amsterdam (1997) Postgraduate Master s degree in European Tax Law (European Fiscal Studies), Erasmus University Rotterdam (2002) Specialization: corporate income tax and international tax law

15 Bart van der Gulik (1980) is a Senior Tax Manager at PwC. He works on client accounts of Dutch listed multinational groups. Bart s areas of specialization include domestic corporate income tax and inter national tax matters, tax planning, tax structuring and mergers and acquisitions. Bart holds Master s degrees in Business Economics, Tax Economics and Tax Law, and an Advanced LL.M in International and European Tax Law. Before joining PwC in 2011, Bart worked as a tax lawyer with Stibbe from 2006 to 2010 where he gained experience in advising on general tax matters, tax aspects of corporate transactions and tax controversy. From 2008 to 2010, he worked at Stibbe s office in New York. Bart has authored and co-authored several publications on Dutch domestic corporate income and international tax law. Senior Tax Manager, AEX-Midkap Group, PwC Master s degree in Business Economics, VU University Amsterdam (2004) Master s degree in Tax Economics, University of Amsterdam (2005) Master s degree in Tax Law, University of Amsterdam (2005) Postgraduate Advanced Master s degree in International and European Tax Law, International Tax Center Leiden (2008) Specialization: corporate income tax, international and EU tax law Bart van der Gulik Senior Tax Manager Tel. +31 (0) Mob. +31 (0) bart.van.der.gulik@nl.pwc.com

16 Bob van der Made (1970) is Senior Advisor EU Public Affairs with the AEX-Midkap Group and EU Direct Tax Group (EUDTG), and our man in Brussels. He maintains relations with the EU s Institutions and the OECD in the field of direct taxation and State aid, and financial sector taxation. He is part of the Dutch and international EU community in Brussels, where he resides since Bob understands EU decision-making processes and can help guide our clients through the corridors of power. He regularly arranges meetings for clients with EU officials in Brussels at the appropriate level. Bob monitors and reports daily on EU policy developments and gathers EU intelligence. He writes a monthly EU column in International Tax Review on EU policy developments. Bob is the EUDTG s European Network Driver. The EUDTG plays a leading role in pro-actively developing original and cutting-edge EU law arguments and solutions that help our clients in the best way possible and Bob is responsible for overall business development. Since 2003, Bob is running the European Business Initiative on Taxation (EBIT), an informal, Brussels-based business working group of 20 VPs of Tax and Tax Directors on EU and OECD direct tax issues, facilitated by PwC. Before he joined PwC, he worked briefly for a Brussels-based consultancy and an EU policy think tank (CEPS). Bob van der Made Senior Advisor EU Public Affairs Tel. +31 (0) Mob. +31 (0) bob.van.der.made@nl.pwc.com Senior Advisor EU Public Affairs, AEX-Midkap Group and EU Direct Tax Group Network Driver, PwC (Brussels and Amsterdam) Head of the EBIT Secretariat Coordinator, PwC Tax Talk Amsterdam Postgraduate Master s degree in European Political and Administrative Studies, College of Europe, Bruges (1998) Assistant to law professor, University of Groningen (1997) Master s degree in International Relations and International Organization, University of Groningen (1996) University degree, English Language & Literature (1991) Specialization: EU public affairs, business advocacy and international project management

17 Evelien Asschert (1981) is a Tax Manager engaged in Business Development with PwC s AEX-Midkap Group. In this role, she is responsible for developing first-class client networks and ongoing working relations with PwC colleagues throughout the world. She is highly skilled in the management of complicated international projects and very knowledgeable when it comes to market developments and new business opportunities. She has good knowledge of PwC s services worldwide and is fully up-to-speed with client industry issues. Evelien holds a Master s degree in Tax Economics. She joined PwC in 2005 and was seconded to PwC s International Real Estate Tax Desk in New York from 2007 to She works on client accounts of Dutch publicly listed multinational groups. From 2005 to 2009, Evelien gained experience in providing tax services to real estate investors, asset managers, investment banks and private equity funds investing and divesting in real estate globally, advising on tax optimization of (cross-border) corporate structures including internal or external refinancing, advising on mergers and acquisitions and assisting clients with setting up regional, country or property-specific real estate investment funds. Tax Manager Business Development, AEX-Midkap Group, PwC Master s degree in Tax Economics, Tilburg University (2004) Specialization: business development, building client relationships, international project management, corporate income tax & international tax in the consumer industrial products and financial services industry Evelien Asschert Tax Manager Business Development Tel. +31 (0) Mob. +31 (0) evelien.asschert@nl.pwc.com

18 Merel Broers (1978) is a Tax Manager at PwC working on client accounts of Dutch multinational groups. Her areas of specialization include domestic corporate income and international tax matters, tax planning, tax structuring and mergers and acquisitions. Before joining PwC in 2011, Merel worked as a tax lawyer with Stibbe from 2001 to 2011 where she gained experience in advising on general domestic and international tax matters, tax aspects of corporate transactions and mergers and acquisitions. From 2004 to 2007, she worked at Stibbe s office in New York, where she increased her knowledge of US taxation and received her LL.M. in Taxation from New York University. Merel has authored and co-authored several publications on Dutch domestic corporate income and international tax law. Tax Manager, AEX-Midkap Group, PwC Master s degree in Tax Law, University of Amsterdam (2001) LL.M. in Taxation, New York University (2007) Merel Broers Specialization: corporate income tax and international tax law Tax Manager Tel. +31 (0) Mob. +31 (0) merel.broers@nl.pwc.com

19 Sebastiaan Wolvers (1982) is Tax Manager with the AEX-Midkap Group of PwC. He advises Dutch publicly listed multinational enterprises on domestic corporate income tax matters and international tax law including planning and structuring. Before joining PwC in 2010, Sebastiaan worked as a legal clerk in the Tax Chamber of the Supreme Court of the Netherlands for six years, where he prepared numerous judgments in the field of EU law, international tax law, corporate income taxation, the taxation of individuals and procedural law. Sebastiaan is a regular contributor to Nederlands Tijdschrift voor Fiscaal Recht, a leading Dutch weekly publication on tax law. Furthermore he is an author of the NDFR, a Dutch encyclopedia on tax law, on the subject of the Belgian-Dutch Tax Treaty. Sebastiaan has published several articles on international, corporate and EU taxation matters. Tax Manager, AEX-Midkap Group, PwC Lecturer of International Tax Law, University of Amsterdam Master s degree in Tax Law, Leiden University (2004) Specialization: corporate income tax and international tax law Sebastiaan Wolvers Tax Manager Tel. +31 (0) Mob. +31 (0) sebastiaan.wolvers@nl.pwc.com

20 Frederik Boulogne (1984) is an Assistant Tax Manager working for the AEX-Midkap Group and the EU Direct Tax Group. He specializes in European tax law, international tax law, and Dutch corporate income tax law. Frederik joined PwC in 2008, after completing a LL.M. in Tax Law at the University of Groningen. In 2005, as part of an exchange program, he spent one semester at the University of Madison-Wisconsin. In 2009, Frederik started his doctoral research in the field of European tax law at the VU University Amsterdam. His research identifies the shortcomings in the EU Merger Directive and contains recommendations to remove them. In 2008, Frederik received the Grote Financiën Prijs from the Dutch Ministry of Finance for his master s thesis on transfer pricing and intangibles. Frederik has published several articles and case notes on European tax law, international tax law, and Dutch corporate income tax law in various national and international journals. Assistant Tax Manager, AEX-Midkap Group, PwC Assistant Tax Manager, EU Direct Tax Group, PwC Frederik Boulogne Assistant Tax Manager Tel. +31 (0) Mob. +31 (0) frederik.boulogne@nl.pwc.com LL.M. in Tax Law, University of Groningen (2007) University of Madison-Wisconsin, Law School (2005) Specialization: EU tax law, international tax law, Dutch corporate tax law

21 Frank Emmerink (1986) is a Tax Consultant at PwC. He joined PwC in Frank works for both the AEX-Midkap Group and the EU Direct Tax Group. His work focuses on corporate income tax and international and European tax matters. Frank holds a Bachelor s degree in Civil Law and a Master s degree in Tax Law. In 2011, Frank won the prestigious NOB/LOF thesis award, which is granted annually by the Dutch Order of Tax Advisors (NOB) for the best tax thesis written in that year. Frank s thesis dealt with corporate exit taxation and EU law. Tax Consultant, AEX-Midkap Group, PwC Tax Consultant, EU Direct Tax Group, PwC Master s degree in Tax Law, Leiden University (2011) Bachelor s degree in Civil Law, Leiden University (2009) Specialization: EU tax law, corporate income tax, international tax law Frank Emmerink Tax Consultant Tel.: +31 (0) Mob. +31 (0) frank.emmerink@nl.pwc.com

22 Marius Girolami (1985) is a Tax Assistant with PwC s AEX-Midkap Group and the EU Direct Tax Group. His work focuses on Dutch publicly listed multinational enterprises on domestic corporate income tax matters and on European and international tax law. Marius joined PwC in 2010 on a part-time basis and became a fulltime employee in In addition to his work for PwC, Marius is the assistant to Senator Willem Bröcker (VVD), a member of the Dutch Senate (Eerste Kamer der Staten-Generaal). Tax Assistant, AEX-Midkap Group, PwC Tax Assistant, EU Direct Tax Group, PwC Assistant to Senator Willem Bröcker (VVD), Dutch Senate (Eerste Kamer der Staten-Generaal) Master s degree in Tax Law, Leiden University (2011) Courses on EU Law, Civil Law, Criminal Law and Public Law, Leiden University (2010) Specialization: corporate income tax, international and EU tax law Marius Girolami Tax Assistant Tel. +31 (0) Mob. +31 (0) marius.girolami@nl.pwc.com

23 Onno Heitling (1982) is a Tax Assistant with PwC and works both for the AEX-Midkap Group and the EU Direct Tax Group. His work focuses on corporate income tax and international and European tax matters. Onno joined PwC in 2010 as a tax trainee, first at PwC s Technical Office. In 2011 he started at the AEX-Midkap Group, combining working in the tax practice with a masters programme at Maastricht University. Tax Assistant, AEX-Midkap Group, PwC Tax Assistant, EU Direct Tax Group, PwC Master s degree in Tax Law, Maastricht University (2012) Master s degree in International and Comparative Politics, Sciences Po Lille (2010) Bachelor s degree in International Relations and International Organization, University of Groningen (2008) Specialization: Corporate income tax, international tax law, EU tax law, fiscal State aid Onno Heitling Tax Assistant Tel. +31 (0) Mob. +31 (0) onno.heitling@nl.pwc.com

24 Martine Lange (1986) is a Tax Assistant at PwC. She joined PwC s AEX-Midkap Group in January 2013 on a full-time basis. Her main focus lies on corporate income tax and international tax. After receiving her Bachelor s degree in Tax Law, Martine went on to obtain her Master s degree in Tax Law at the University of Amsterdam. Tax Assistant, AEX-Midkap Group, PwC Master s degree in Tax Law, University of Amsterdam (2012) Bachelor s degree in Tax Law, University of Amsterdam (2011) Specialization: corporate income tax, international tax law Martine Lange Tax Assistant Tel. +31 (0) Mob. +31 (0) martine.lange@nl.pwc.com

25 Roy Vermeulen (1988) is a Tax Assistant at PwC. In 2011 Roy joined the AEX-Midkap Group where his main focus lies on corporate income tax and international tax structuring. After receiving his Bachelor s degree in Tax Law, Roy obtained his Master s degree in Tax Law at Leiden University. Tax Assistant, AEX-Midkap Group, PwC Master s degree in Tax Law, Leiden University (2011) Bachelor s degree in Dutch Law, revenue career path, Utrecht University (2010) Specialization: corporate income tax and international tax Roy Vermeulen Tax Assistant Tel. +31 (0) Mob. +31 (0) roy.vermeulen@nl.pwc.com

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