Daniel Rybnik studied law at the Fordham University in America and at the University of Buenos Aires. He has been operative in the tax service since 1991 and held several senior positions with Coopers and Lybrand. Before joining Enterpricing in 2003, he worked for Ernst and Young as head of the international tax services in Argentina. He has experience in several tax areas and is currently focused on transfer pricing.

Philip graduated in Accounting and Taxation from New England University in Australia and worked in a broad based tax practice with Bentleys MRI in Australia. In late 1992 Philip transferred to the Netherlands to further his international tax experience with Paardekooper & Hoffman in Amsterdam, became a partner specialising in international tax and continuing to work on multinational company and high net worth clients with activities in Europe, North America and in the Asia Pacific Region. During those 10 years he benefited from membership of the National Federation of tax advisers and lectured on international tax across Europe and North America. In 2003 Philip returned to Australia and set up his own International Tax Practice which has since been merged back into the MRI network. Philip’s current main area’s of professional activity include issues connected with profit allocation to branches, tax efficient structuring of company finance and finance products, and foreign inbound investment into Australia. He is also actively involved in consultative committees engaged in the Review of International Tax Arrangements (RITA) in Australia.

Gerald is a doctor of law, an attorney at law and a certified tax advisor. He has worked as a consultant for several big firms. Since 2002 is Gerald partner at Leitner and Leitner Tax Consultants.

Robert is an attorney at law, an Austrian tax advisor and public accountant. He started in January 1987 with Ernst & Whinney and has worked for several major companies in Austria as a tax advisor and lawyer. Since August 2003 he is a lawyer at his own firm.

After Bernard graduated at the University of Brussels, he worked as tax lawyer and tax consultant for diffrent companies. In 1990 he joined Tiberghien and is one of their partners. He is a frequent speaker on tax seminars in Belgium and abroad. He lectures at the University of Brussels and is a member of the American Chamber of Commerce in Belgium.

Luc Spincemaille worked for many years as a tax lawyer and tax consultant. Currently he is tax partner of the law firm Tiberghien. He is active in the whole spectrum of tax matters. He has a particular interest in tax matters regarding real estate, retail, building, construction and engineering. Luc is a member of IFA and IBA.

Roberto studied law at the Catholic university of Sao Paulo. He started his career in 1985 and has more than 20 years of experience in international tax law. Roberto is a partner of the law firm Souza Cescon Avedissian Barrieu e Flesh. He specialises in tax litigation and issues such as corporate income tax, M&A and international planning. Roberto is a member of the Brasilian bar.

Emil Delchev started his career in 1993 as a lawyer with Bulgarian law firms. Joined Ernst & Young, Sofia in February 1995 with the brief to set up a tax & legal department which he headed successfully until 1998. From 1998 to 2002 Emil Delchev was contracted to be in charge of the tax & legal department of Arthur Andersen, Sofia. Upon the demise of Andersen in 2002 and following a merger between Ernst & Young and Andersen in Bulgaria Emil Delchev headed the tax service line as a manager. Emil Delchev acted as a tax senior manager with Ernst & Young until February 2005 when he founded Delchev and Partners. Being 10 years in charge of tax & legal practices, Emil Delchev brings the most valuable experience in practically all areas of law and taxation. He has guided hundreds of foreign investors in establishing their businesses in Bulgarian in times when Bulgaria changed from state to market economy. He has been involved from both legal and tax perspective in privatizations, restructurings, M&As, due diligence processes, acquisitions. Emil Delchev has provided advice in relation to some of the biggest and most complex transactions in Bulgaria.

Andreas studied Business Economics and Accounting at the University of Southampton, UK. He is a Fellow Chartered Accountant of the Institute of Chartered Accountants of England and Wales (I.C.A.E.W.). He specialised in national and international tax planning at one of the big four audit companies before setting up in his own practice. He is connected to different organisations and has also published a number of technical articles in international publications. Andreas is one of the founders of the tax firm Athinodorou & Zevedeou Ltd, a company specialing in providing International Tax Advise with a prime focus on Cyprus.

Marina graduated with a degree in Economics, Accounting and Finance from the London School of Economics, UK. She is a Fellow Chartered Accountant of the Institute of Chartered Accountants of England and Wales (I.C.A.E.W). She has worked with PriceWaterhouse and Arthur Andersen. She specialised in national and international tax strategy and planning with one of the big four audit firms. She is one of the founders of Athinodorou & Zevedeou Ltd, a company specialising in providing International Tax Advise with a prime focus on Cyprus.

Helena is a qualified tax consultant since 1993. She worked for four years as a tax manager at PriceWaterhouse. Since 1995 she is a tax partner at Kocian Solc Balastik. She is a member of the Czech Chamber of Tax Consultants, Czech Economics Society and the International Fiscal Association.

Claes is a graduate in Law from the University of Copenhagen in 1994. He has worked 5 years in the National Tax Tribunal, 1 year in the International Bureau of Fiscal Documentation in Amsterdam and 5 years in the Danish Andersen Legal associated law firm. Claes is a partner in ACTIO Advokater in Copenhagen. He is specialized in international tax for companies and individuals. Areas of expertise: Corporate tax, mergers and acquisitions, reorganisations, tax litigation, international tax planning, expatriate taxation. ACTIO Advokater also provides legal service within commercial and corporate law, real estate, insolvency and IP law.

Henrik is a graduate in Law from the University of Copenhagen in 1991. He has worked at the Danish tax authorities for 4 years, 3 years as a senior consultant at the Danish Parliament attached to the Danish Tax Committee, 3 years with a major Danish law office and 6 years with Anderson and Deloitte. Henrik is a partner in ACTIO Law in Copenhagen. He is specialized in interntational tax for companies and individuals. Areas of expertise: corporate tax, Danish and international mergers and acquisitions, reorganisations, withholding taxes and tax credits, tax litigation, tax audits, international tax planning ACTIO Law also provides legal service within commercial and corporate law, real estate, insolvency and IP law. For the past number of years, Henrik has been working with a number of large Danish corporations and multinationals.

Anne graduated from the University of Paris in law and taxes. She then worked with several big law firms in France. Since 2005 she is working in cooperation with Mr. Henri Bardet, formerly tax partner at Bureau Francis LeFebvre and President of Institut des Advocats Conseils Fiscaux.

Vincent Grandil has more than 23 years of experience in the tax field. Prior to joining Altexis Law firm as senior partner, Vincent served as Chief Tax Officer and Senior Vice President of Havas, the 6th largest advertising group worldwide operating in 75 countries (2000 – 2004). Until 1999 he was Vice President - Tax department of Aventis, 5th largest pharmaceutical company worldwide, operating in more than 135 countries (1989 – 2000). He started his career as Tax Auditor, working for the French tax authorities (8 years). Vincent has acquired particular expertise in international tax reorganisations, effective tax rate management, transfer pricing, complex tax litigations and development of sophisticated remuneration tools for top executives or wealthy individuals. Vincent Grandil is member of the tax steering committee of the French-American chamber of commerce. He chaired the group designated by the MEDEF (French confederation of industry) to monitor the tax issues related to the development of the Electronic Commerce. Vincent is member of the IBA. He is guest speaker in various seminars and universities.Vincent has a master in Business Law (Panthéon-Sorbonne) and is graduated from the French National Tax School.

After an apprenticeship with Deutsche Bank Volker graduated in business administration at the University of Hamburg in 1992. He became an assistant teacher at the International Tax Institute in Hamburg thereafter and finished his academic education there with thesis on “Cross border leasing in multinational companies”, and received a Ph.D. in Business Administration for this work in 1997. He passed the German tax advisor exam and became an accredited tax consultant in 1997. He worked as tax consultant in the head office for Tax and Law at BDO; specialized in International taxation. He joined Ernst&Young as a manager in 1998 and worked mostly for inbound clients, among them large US-based multinational groups. Volker was assigned to the German Tax Desk in New York, USA during 2000/2001 and worked as a Senior Manager in the International Tax Services group of Ernst & Young thereafter. In April 2005 he opened his own tax firm in Hamburg to serve international clients with ongoing compliance and consulting services.

Rupesh is practising as a qualified chartered Accountant since 1993. And has been associated with the law firm Vaish Associates since that same year.

Siraj graduated in commerce and law with specialization in income tax law and is is since 1988 practising as a tax lawyer in taxation and corporate law. He is also a member of the bar council of Delhi.

Brendan is a Fellow of the Institute of Chartered Accountant in Ireland with over 40 years experience of the Irish business environment. He is Managing Director of the Hibernia Trust Limited. Brendan is also currently managing partner of Sherry McNabola Murray & Company, a firm of Chartered Accountants and Registered Auditors, Previously he worked as a consultant with Arthur Young and Company. The Hibernia Trust is a firm of specialist tax consultants based in Dublin, Ireland. The Hibernia Trust works with owners and managers in protecting and preserving the capital of their organisations, by reviewing the tax structures in use and where appropriate, assisting them to avail of the competitive Irish Tax regime.

Paolo has extensive experience in advising domestic and international clients on Italian as well as international tax planning matters, for both inbound and outbound investments. In 1999 he joined Studio Tributario Amministrativo Internazionale, member firm of PricewaterhouseCoopers. In 2003 he started his current cooperation with NCTM. Paolo regularly assists multinational groups and private equity funds in M&A transactions, dealing with financial and tax planning matters.

Paolo graduated from the University of Rome. He first joined the Credit Department of the –at the time – leading Italian Bank Banca Commerciale Italiana, in Paris; in 1995 he moved to London, to practice as a tax adviser first with Wycombe Hurd & Co. Solicitors and then with the international tax department of PWC. At the end of 1998, he returned to Italy practising as tax advisor in the tax department of KPMG Italian correspondent law firm for a period of 3 years. He then spent four years with the firm Macchi di Cellere Gangemi, where he was partner in charge of the Milan based tax department and then he became head of the Tax Department of Studio Legale Galgano in Milan. He is a Founder of the firm Studio Legale Tributario Troiano & Associati. His practice consists in general Tax and Company Law, specialising in domestic and international tax matters. Paolo advises Italian and foreign multi-national and medium-sized companies on mergers and acquisitions, domestic and international groups reorganisations and structuring of outbound and inbound investments. He also has an important niche of so called High Net Worth Individuals who advice on corporate and tax affairs specializing in real estate and family planning.

Stefan started his career at Price Waterhouse Coopers after graduation from the University of Tilburg. Stefan worked for more than 8 years as a tax consultant, specialised in several tax matters, for one of the big four audit firms. He held senior positions with Loyens & Volkmaars Breda and Luxembourg. In 1999 Stefan started his own firm, Tax S.Arts. He has ample experience in advising national and international clients on international taxation law, financial instruments, venture capital, private equity schemes, holding, royalty, patnership and branch structures.

Antoine studied law at the University at Malta and graduated with a Doctorate in law from the University in 1995. Completed a two year post graduate course leading up to a Masters in Financial Services from the University of Malta. Has a diploma in Taxation from the Malta Institute of Taxation and successfully completed the Malta Financial Services Authority/Institute of Financial Services Practitioners First Certificate course in Trusts Law & Management. He is also one of the arbitrators at the Malta Arbitration Centre and a legal advisor to various local corporate entities and cooperative societies and very active in the field of international tax planning and structures. Antoine is a member of Malta Chamber of Advocates, Malta Institute of Taxation and Institute of Financial Services Practitioners

Juan Angel Becerra has a Masters in Tax Law in Mexico and an LL.M. in International Taxation from Leiden University. Before founding his own consulting firm, he was an international tax partner with KPMG in Mexico and was responsible for the Mexican Centre of Excellence of KPMG Mexico in New York in the period 2003 - 2005. Juan has more than 18 year experience in providing tax advisory to multinational companies on tax treaty interpretation, cross-border M&A, and cross-border .nancial transactions. His areas of expertise include the banking industry, the insurance industry, real estate investment funds, real estate opportunity funds, the manufacturing and the construction industry.

After his graduation in taxation law from the University of Leiden, Jan started to work as a tax consultant with Ernst & Young. For this firm he worked in The Hague, London and Rotterdam. Meanwhile he also finalised the post graduate education in Europe Fiscal Studies at the University of Rotterdam, lectured at various institutes and wrote various publications. After several positions within the tax practise of Ernst & Young he found his real passion in advising multinational companies in Dutch and international corporate tax matters. From 1999 till 2004 Jan was partner in the multinational tax practise of Ernst & Young. In 2005 Jan started his own firm Fisconti Tax Consulting and took the initiative to create an international network of corporate tax specialists, Corporate Tax Alliance.

Jos Peters started his career as tax inspector and worked with the Ministry of Finance. He worked as tax director with Ernst & Young and headed the European tax department of a US based multinational company. Jos has wide experience in all major corporate tax areas, including VAT. He frequently writes about international corporate tax issues in both financial newspapers and tax magazines.

As an equity partner and a member of the Management Board of the tax advisory firm MMR Consulting, Pawel is responsible for foreign investors advisory and tax compliance services. He specializes in value added tax (VAT), corporate income tax (CIT) and excise duty issues. His professional experience includes structuring and optimizing cross-border transactions and holdings. His industry specialization covers real estate, energy, chemical and the financial sector. Pawel graduated of the University of Warsaw, Law Faculty in 2000. Active in tax consulting since 2000 when he joined Arthur Andersen; continued work at Ernst & Young until the end of 2006. Before that he also worked at a Warsaw law firm and Tax Studies Institute, as well as at the Chancellery of the President of Poland. After finishing his career at Ernst & Young he was also a freelance business advisor in the energy sector.

Eric graduated from the Erasmus University and obtained a postgraduate degree from the University of Tilburg. He works as an independent tax consultant at his own firm, Ericyantaxcous, after having worked as a tax advisor at Price Waterhouse Coopers. Eric focuses on tax law, particularly corporate taxation and domestic and international tax planning, including reorganisations and M&A.

Ivana graduated from the Belgrade Law School in 1999 and started to work with a local firm, where she has been mostly engaged in incorporation of companies and advising on day to day business issues. Ivana started her tax consulting career in 2002 in Serbia, when she engaged with Deloitte. After two and a half years of consulting large multinational and local firms on all aspects of tax, she started to cooperate with the biggest Serbian law office- Karanovic & Nikolic. During her cooperation with the law office, she not only advised resident and non-resident clients in tax matters, but also represented them before competent authorities, which she was not allowed during her engagement with Deloitte (due to the fact that in Serbia only licensed lawyers may represent legal and natural persons before courts and other authorities). As to membership in professional organisations, since 2007 she is a founding member of the IFA Serbian branch, and her admission in the Serbian Bar Association is pending.

Alan has acquired majority of his professional experience as tax advisor with one of the international audit and advisory companies. In his year professional carrier he specialized in taxation in financial sector, mergers and acquisitions and corporate income tax. He also gained experience in registration and reporting of a number of foreign investment funds in Slovenia. He was also engaged in many of the international acquisitions where he served a number of foreign investors. In 2006 he worked in Prague – Czech Republic as specialist for acquisitions of various real estate companies. He was also CEE real estate industry leader for Slovenia in the area of taxes. In the past he was also involved in audit of taxes with a large number of Slovene and international clients. In Slovenia he organized tax seminars in the field of withholding taxes, capital gains and taxation of financial instruments. Alan speaks English and German language.

Andreas Trost is specialized in advising foreign and Spanish multinational groups, private equity firms and investment funds, especially in the international tax planning of their cross-border investments. He has extensive experience in advising on merger and acquisition transactions and on restructuring multinational groups. He also advises high net worth private clients with international interests.He is co-author of various books on international tax issues and frequently takes part as speaker in masters and seminars on international tax.

After his graduation in Law from Lunds University Lars-Peter Ekelund started his professional career at the Tax authorities. After three years time he joined Ernst & Young, where he stayed for 15 years. From 2000 to 2005 Lars-Peter Ekelund was partner of the international tax practice in Ernst & Yong. In 2005 he started Svalner Tax & Transaction together with a few colleagues, and the firm has already grown to be one of the largest independent tax advisers in Sweden. He has more than 15 years of experience in Swedish and international tax advisory services. Lars-Peter is specialized in M & A and international taxation and can together with his colleagues handle all kind of tax matters.

Bernhard graduated in business administration at the University of St. Gallen and post graduated international tax at the Swiss Academy of Zürich. He worked as a tax manager at several big firms in Switzerland before he joined Convisa as a tax partner in 1999. He is also a member at the Swiss Institute of Certified Accountants and Tax Consultants, Swiss Association of certified tax experts and the Institute for Swiss and International tax law.

Richard is a certified tax expert. He started his career at PriceWaterhouseCoopers for 8 years. Hereafter he became partner in the Tax & Legal practice of Deloitte for twelve years. The last 8 years he is a Managing Partner at Tax Expert International AG.

Mike trained as a Chartered Accountant with Coopers & Lybrand, in 1974. After qualifying in 1977, he moved to their office in Guernsey in 1981 and developed an interest in offshore structures as used in tax planning, and qualified as a member of the Chartered Institute of Taxation. Since returning to England in 1986, he has devoted his time entirely to working in the tax field. He has been the tax partner of three firms of chartered accountants. More recently, he has concentrated full-time on strategic tax planning for clients.

Juan Ignacio Fraschini studied law at the University of Uruguay and has a master degree in tax law from the University of Konstanz in Germany. In 1997 he joined Uruguay XXI, the Uruguayan Investment & Exports Promotion Agency, where he advised foreign investors and Uruguayan companies on business and taxation issues. In 1999 he joined the law firm Falchetti & Fraschini and in 2002 the firm Fraschini & Associates, where he currently runs the Corporate & Tax Department, advising domestic and international clients on Uruguayan as well as international tax planning issues and structures. Since 2006 Juan Ignacio is an assistant professor of Tax Law and teaches International Taxation at the University of Montevideo. In 2007 he became the local partner for Uruguay of the consulting & transfer pricing firm EnterPricing. He is author and co-author of several articles on domestic and international tax issues. In 2007 he was designated IFA Branch Reporter to the Subject 2 of the Kyoto Congress and he was recently designated to write the Report on Subjetc 1 of the 2010 Congress in Rome. Juan Ignacio speaks English and German fluently .

Marc is a Certified Public Accountant who earned a dual Master’s in International Affairs and Law degree from Columbia University and Emory University. He began his career in tax with a Big 4 firm in his hometown of Atlanta where he spent 5 years before being transferred to the firm’s Mexico City office. He developed an expertise in Mexican and international tax and built on that experience when he left to help develop the firm’s Miami-based business two and a half years later. He has focused on providing tax and financial advice to U.S. companies investing outside the U.S., as well as foreign companies entering the U.S. market. He has taught a graduate level international tax course at the Universidad Panamericana in Mexico City and writes for various trade publications. Marc is fluent in Spanish with a working knowledge of Portuguese.

Rob is an international tax attorney and CPA. He has extensive experience designing and implementing international tax projects for multinationals and entrepreneurs with products, services, or internet operations. Rob formed his own law practice in 2003 after 2 years as the Co-Chair of Greenberg Traurig’s International Tax Law Group and 17 years as an International Tax Partner with Andersen. While at Andersen, he headed the U.S. Northeast Region Transfer Pricing Group and was a member of the Global International Tax Team. Rob holds a Masters in Tax Law (LL.M.) from NYU’s Graduate School of Law as well as degrees in economics (Wharton) and accounting (Cornell).