A discussion with the Hans Christian Holte · 2018-05-24 · Hans Christian Holte lives in Oslo...

Issue 22 | June 2018 Norway’s Tax Commissioner and the new chair of the OECD’s Forum on Tax Administration A discussion with the Hans Christian Holte

Transcript of A discussion with the Hans Christian Holte · 2018-05-24 · Hans Christian Holte lives in Oslo...

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Issue 22 | June 2018

Norway’s Tax Commissioner andthe new chair of the OECD’sForum on Tax Administration

A discussion withthe Hans ChristianHolte

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Talking to the world’s tax administrator: a discussion with Hans Christian Holte,Director General of the Norwegian Tax Administration and the new Chair of theOECD’s Forum on Tax Administration

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omething I continue to take great pleasure from in my role is the opportunity it gives me tomeet and talk to the people who shape the world of tax. This group — tax policymakers,standard setters, regulators and tax commissioners — work on the very leading edge of anS

industry that is undergoing dramatic change and reform. Whilst I did not enter the world of taxbecause I thought it was going to set the world on fire, it has become one of the most interestingsectors to work in, delivering an added bonus.

Hans Christian Holte stands squarely in the middle of this group of leaders; indeed, his near-200cm(6 foot 6) frame almost guarantees that he is a highly noticeable presence. Holte, 53, is both theNorwegian Tax Commissioner and the new Chair of the Organisation for Economic Co-operation andDevelopment’s (OECD) 50-jurisdiction Forum on Tax Administration (FTA). The FTA group includesOECD and non-OECD countries and is the subsidiary body of the OECD that encourages tax authorityleaders to come together and cooperate and collaborate around ideas that they hope will improvethe administration of tax for both government and taxpayers alike.


The stunning historic architecture of Oslo’s old town belies just howinnovative and forward-thinking is this nation of more than 5million people. It is this desire to move forward that has, in part,cemented a high level of trust between taxpayers and theNorwegian Tax Administration (Skatteetaten).

Interviewed byChris SangerEY Global Tax Policy Leader

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“In general, I feel that the relationship between the taxadministration and Norway’s business community is in goodshape,” says Holte. “That has to do with what is vital for alltax administrations — the general level of trust and legitimacythat we enjoy as a tax authority. This is driven by severalaspects; the first is to do with the high level of trust thatexists in Norwegian society when it comes to publicauthorities generally. The second comes back to the journeythat we have been on for several decades to simplify taxadministration through things such as providing a pre-filledtax return to the common citizen. That was a game-changer inmy mind. So we have a good basis in society in general.”

I asked, “Does that change the way in which tax disputes playout?” “Well, it doesn’t mean that everything is idyllic when itcomes to the relationship between the tax authority andbusiness. We still have our heated discussions and disputes.But we do that off a strong foundation of trust.” That is auseful point for all tax administrations to consider.

Come together

While Holte’s views on administering the Norwegian taxregime are fascinating in their own right (he has beenNorway’s Tax Commissioner since 2013, joining that agencyafter five years as Director of Norway’s Agency for PublicManagement and eGovernment), it was his views on how taxadministrations work together under the FTA that were ofequal interest to me during our conversation.

Almost a decade ago, EY colleagues and I wrote in anwhitepaper Tax administration without borders that “taxadministrations are increasingly recognizing that the ability tolook at international transactions and global businessesthrough a ‘multilateral lens’ is far more effective than onlyunderstanding and seeing their national view. Increasedcooperation has been made possible by the manyinternational groups and forums dedicated to helping taxauthorities share more information and knowledge — aboutprocesses as well as taxpayers — to improve compliance andcurb abuses.”

In that same publication, then-Australian Taxation Office(ATO) Commissioner Michael D’Ascenzo noted that “the levelof cooperation among the more mature tax administrations isvery high at the moment. And, it is very high at a personallevel as well as at an organization level, and that really makesit a little easier to get things done.”

The FTA, which also comprises a number of specialistnetworks, including the Joint International Taskforce onShared Intelligence and Collaboration (JITSIC) dates back inits various iterations, in fact, to 2002. And while it has been

almost a decade since D’Ascenzo’s words, it is clear to seethat many factors — the “fair share” debate, the new era oftax and financial transparency and the advent of the BEPSinitiative — have all led to an increase in not only the numberof countries engaged in FTA work, but how widely and deeplythe group cooperates.

In fact, even the last few (i.e., post-BEPS) years have led to anacceleration in the closeness of FTA members and theirwillingness to share their leading practices and experiences. Isay this from personal experience; I have been fortunate tohave a first-hand view of what it is to participate in the FTA,as EY has been involved in helping the FTA’s DigitalTransformation subgroup. A relatively new group within theFTA, while attending these sessions I have seen a dramaticshift in the way tax leaders connect with one another afterjust three years — from tentative nods and hellos in the earlydays, to passionate, heads-down over a piece of paper orwhiteboard, sharing of their learnings on artificial intelligence,advanced analytics and blockchain at the most recent meetingI attended.

“Today, the FTA has a membership of 50 advanced andemerging tax administrations,” Holte says. “We collaboratetogether on various ongoing projects and throughcommunities of interest, which currently include studying theshadow economy, looking at behavioral insights, digitaltransformation, data analytics and risk management. We alsocooperate via a number of what we call ‘enduring programs,’which include JITSIC, the Large Business and InternationalProgramme, The Tax Debt Management network and theCapacity Building network. All of these are grouped underthree broad pillars – supporting the international agenda,improving compliance and future tax administration.”

As I noted earlier, my early (very early) morning journey toOslo was taken up with, once email was done, reviewing ouragreed interview questions and reading through some of theinterviews EY has conducted recently with Holte’s peers. Onethat particularly caught my eye was a November 2017 EYinterview with the ATO’s Deputy Commissioner, JeremyHirschhorn. “At the parliamentary level, governments aremuch more interested, when it comes to tax, in the bigheadline elements, the broad brush,” said Hirschhorn.“They’re interested in rate and mix, they’re interested in theBEPS program, international moves, to doing things that aresolving a problem.” I wondered how that focus on the bigticket items would affect the tax administrators that worktogether under the FTA. Does it mean that the role of taxadministration is actually becoming equal, if not moreimportant than the setting of policy in the first place?

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1http://www.ey.com/Publication/vwLUAssets/Tax_administration_without_borders_November_2009/$FILE/Tax_administration_without_borders.pdf.2Shining Light on the Shadow Economy: Opportunity and Threats, a 2017 OECD report that can be accessed at http://www.oecd.org/tax/crime/shining-light-on-the-shadow-economy-opportunities-and-threats.pdf.3An interview with Jeremy Hirschhorn, Deputy Commissioner - Australian Taxation Office – ey.com, November 2017: ey.com/gl/en/services/tax/ey-an-interview-with-jeremy-hirschhorn.

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“The FTA focus, like that of most national taxadministrations,” says Holte, “is on implementation ratherthan policy, although it will provide important feedback andinput to the policymaking process, too. We are now enteringthe implementation period for BEPS, at a time that digitaltransformation is occurring at an accelerating pace on allsides. So the spotlight is falling onto tax administrations,questioning how they can simultaneously enhancecompliance, tackle tax crime, reduce the administrativeburden on taxpayers and support economic growth througheffective implementation, internal change and engagementwith taxpayers.”

That engagement with taxpayers, says Holte, is a particularlyimportant strand in any tax administrator’s tactics. “We needan open dialogue, mutual understanding and two-way flowsof information. Jointly, FTA members collect around 8.5trillion euros each year. So even small changes in complianceand reductions in administrative burden can have significanteconomic and societal impacts.”

We’re in a paradigm shift, right now

That mention of digital transformation highlighted an area ofour interview that I was particularly looking forward to.

As a national tax administration, Norway has long been atthe forefront of technology developments and was one of thepioneering Nordic countries to first introduce the concept ofpre-populated tax returns. Preparing for our session atSkatteetaten’s colorfully decorated management offices onthe outskirts of Oslo, I had been reading my preparationmaterials, which included a set of poll results from a recentEY webcast that detailed how more than 2,000 of our clientsare experiencing revenue authorities’ digitalization.

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The inside track

Hans Christian Holte lives in Oslo with his wife, threechildren and cat, Josefine. When time permits, he is akeen guitar player and confesses to a dependency onmusic in general. He supplements his love of music with asimilar attention to licorice and strong coffee. In manyways, he describes himself as a typical Norwegian: heloves cross-country skiing and hiking in the mountains,and enjoys trout and salmon fishing in the rivers ofNorway.

4 “I am very proud to have become Chair of the FTA at this pivotal time,” Holte told me at the end of our discussion. “And while I can talkabout the FTA work program, which is ambitious and challenging, I should make it clear that the opinions I express are, of course, my own,and not those of the OECD itself.”

Seventy-three percent of survey respondents have seen anincrease in digital data submission requirements over thecourse of the last three years. That is not surprising; butwhat did surprise me, however, is that 83% said they have“partial” or “no” awareness of the tests that countries arerunning over their submitted data.

I was therefore keen to hear Holte’s (himself a regular userof Twitter: @HCHolte) views on whether corporatetaxpayers should expect a slow-but-steady progression ofchanges around the world, or more of a disruptive, seismicparadigm shift to full digitalization and corporate systems“talking” directly to those of the tax authority.

Video: Watch Holte talk about the paradigmshift in digital tax administration.


“I think we’re actually right in that paradigm shift rightnow,” he immediately confirmed. “I think it’s happeningalready, and it has significant implications at both nationaland international levels. There are different speeds at whichdifferent tax administrations are moving through this shift,but I think what we see in general, and what we maybe seein some of the most advanced tax administrations, is thatwe are really becoming truly digital. We clearly started thisjourney with personal taxpayers. I think the next wave willbe the business side. That’s also a very interesting journey,because we have all the systems taking care of accounting,for example, inside the business, and we have the traditionalway of reporting to paper-based schemes to the taxauthorities. But we’re moving away from that model. It’smoving away today, and within the next 10 years I think itwill be replaced by what could be quite digital channels ofinformation, going from the accounting systems directly tothe tax authorities via digital channels.”

“Could this scenario provide a win-win for both taxadministrations and for businesses?” I asked.

“If we do this properly, I think we could balance bothefficiency and simplicity, and also take care of dataprotection and privacy issues,” he agreed. “I think we have tohave all those kinds of issues in our heads when we designthese solutions, but I think they're a great potential foractually making this happen in a way that both increasescompliance and also makes the, you could call it theadministrative burden on the business side less, and alsoactually it makes tax certainty a more real thing.”

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“I think we’re actually right in that [digital] paradigm shiftright now. I think it’s happening already, and it hassignificant implications at both national and internationallevels.”

That administrative burden on business was one area that Itry and include into every interview with every tax official. Ihave always personally viewed the move to fully digital taxadministration with hope, but also concern about howtaxpayers will fare on the journey. Just the previous day, wehad agreed internally at EY to invest a significant additionalamount of time and resources on doing more to track digitaltax developments – across both the policy and administrativedimensions – in far more detail, and across a range of morethan 60 countries.

On the administrative side, we are seeing a number ofcountries adopting Standard Audit File for Tax (SAF-T)requirements including, recently, Poland and Norway, withthe Netherlands also known to be looking at new obligationsin this area. As much as tax authority leaders hope thatdigitalization will eventually reduce the overall complianceburden, clients continue to tell us that the exactrequirements they must meet in each country are wildlydifferent, not to mention rapidly changing. “Is there a rolehere for the FTA to play, in terms of driving for moreconsistency between nations’ requirements?” I asked.

“The introduction of SAF-T was designed to standardize theproduction and reporting of accounting information, makingthe taxpayer’s data available for further analysis andreconciliation,” says Holte. “Internationally, though, thereare relatively large differences between countries’ taxsystems and how they are administered.

Now, the new FTA Community of Interest on DigitalTransformation will set its own agenda and will, I am sure,focus on all taxpayer segments, including large businesses. Ithink that the work being undertaken in the FTA on theInternational Compliance Assurance Programme (ICAP), riskassessments and joint audits in particular has an importantrole to play here in terms identifying different approachesand the reasons behind them. Over time, we may be able toidentify a single set of information which can be provided bymultinational companies globally. Whether that means wewill look again at SAF-T or whether tax administrations maybetter align with the evolving systems used by business isalso something to consider further.”

Addressing uncertainty

Reduction in administrative burden suffered by taxpayers iswelcome. But against a backdrop of global change andreform, increased transparency and more aggressive scrutinyof taxpayers, another similar theme has risen to the top of theagenda of the OECD and other bodies supporting the taxcommunity: tax uncertainty.

In that regard, my discussion with Holte — about midwaybetween the release of the IMF/OECD report to G20 leaderson tax certainty, and the starting gun sounding for theautomatic exchange of Country-by-Country (CbC) reports tobegin between tax authorities — came at an opportune time.On CbC, the OECD says that more than 1,400 exchangerelationships have been activated; as a result, virtually everyclient I talk to brings up the question of whether the exchangeof CbC reports will drive more incoming inquiries and,ultimately, tax disputes. “How do you expect taxadministrations will approach the use of CbC reports?” Iasked. “Do you foresee a distinct uptick in controversy, or doyou instead expect this to build up slowly, over time?”

“CbC reports represent an unprecedented opportunity for taxauthorities to use information on the global activities of amultinational group in conducting their risk assessment,” saysHolte. Given this opportunity, and the significant investmentby countries and by business to introduce and comply with

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CbC reporting, it is vitally important that tax authorities douse CbC reports effectively for the assessment of transferpricing and other BEPS-related risks.”

“Exactly how do you anticipate them using these reports?” Iasked. “A good pointer in my mind is the Country-by-CountryReporting: Handbook on Effective Tax Risk Assessment thatwe, the FTA, released in 2017,” he responded. “It providesguidance to tax authorities, identifies the types of riskindicators that they may be able to detect and also talksabout some of the challenges that will be faced by revenueauthorities, such as dealing with false positives,” says Holte.

That handbook, which contains information on 19 tests thatany given tax authority may well run on the data, is clearlysomething that businesses should look at incorporating intotheir own pre-submission reports. But there will still bequestions. I asked if he expected a slow and measuredapproach to scrutiny, or real “fireworks”?

“Questions will arise that will need to be answered,” heconfirmed. “Exactly how many questions and on which issueswill depend in part on how a company has completed itsreport. Table 3 (of the CbC report) provides an opportunityfor groups to provide additional information and clarity, andwe would encourage groups to use this to the fullest extentpossible, particularly where elements of their report may beunclear. The extent to which these questions will lead tomore inquiries and examinations is something we will have towait and see,” says Holte. “Yes, there will be cases where aCbC report reveals a possible risk. But I should note thatthere are strict protections to ensure that the informationcontained in CbC reports is used for the risk assessment ofmultinationals and not the tax assessment of this group. TheOECD has issued guidance on the approaches that taxauthorities must follow to ensure they use CbC reportsappropriately.”

CbCR reporting is not the only potential source ofuncertainty facing taxpayers in 2018, of course; far from it.With the OECD’s Multilateral Instrument (MLI) entering intoforce the day after the 30 June 2018 start of CbC reportexchange (a coincidence) taxpayers will have another sourceof uncertainty to address — the advent of a new, untestedand arguably highly subjective Principal Purpose Test (PPT).This new test will allow tax authorities to disallow anystructure or transaction “if it is reasonable to conclude,having regard to all relevant facts and circumstances, thatobtaining that benefit was one of the principal purposes ofany arrangement or transaction that resulted directly orindirectly in that benefit.”

As background, the vast majority of tax treaties follow theModel Tax Convention (MTC) developed by the OECD morethan 50 years ago. The MTC — and, as a result, most taxtreaties — did not contain a General Anti-Avoidance Rule(GAAR) that tax authorities could apply to effectively disallowan entitlement.

This situation fundamentally changes following the BEPSproject, where more than 110 jurisdictions have committed toimplement a minimum standard on tax treaty abuse. They aredoing so through the inclusion of anti-abuse provisions,including the PPT, that are specifically defined in the finalBEPS Action 6 Report, Preventing the Granting of TreatyBenefits in Inappropriate Circumstances, into their bilateraltax treaties.

Given the wording of the test, the PPT looks very subjective innature. Consequently, there will likely be significantuncertainty and differences in interpretation and applicationof the PPT among different tax authorities. Furthermore thePPT may potentially be limited by local country case law orlegislation, such as for instance, the EU Cadbury Schweppescase law.

5 OECD publishes two handbooks on Country-by-Country reporting: EY Global Tax Alert, 3 October 2017, ey.com:ey.com/Publication/vwLUAssets/OECD_publishes_two_handbooks_on_Country-by-Country_reporting/$FILE/2017G_05389-171Gbl_OECD%20publishes%20two%20handbooks%20on%20Country-by-Country%20reporting.pdf

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Countries are already including the PPT in their tax treaties.In fact, more than 1,200 tax treaties are already scheduledto incorporate the PPT as a result of countries signing theMLI, and with the number of signatories expected to increasefrom 80 to around 100 jurisdictions soon, more than 2,000out of a total global stock of around 3,000 treaties currentlyin force globally will include the test.

So, I asked Holte, “Are our clients right to be concerned thatthe majority of countries adopting and using a PPT will nothave the experience of managing such a test?”

“I think we should start with the rationale for a PPT, which isan important tool to help improve fairness in theinternational tax system,” says Holte, demonstrating thepolished approach to answering difficult questions thatcomes from many years at high levels of government.

“It has been clear over the last decade or so that we haveseen many instances of complex structures and transactionsby multinational groups primarily designed for the purpose ofminimizing tax, often to zero, rather than for what the public— the ultimate guardians of the tax system — would considerto be legitimate business reasons. The introduction of thePPT is a direct response, and we hope it will improve theability of tax administrations to achieve fair outcomes and,hopefully, change the aggressive behaviors of somecompanies and their advisors.”

“A PPT inevitably introduces a degree of uncertainty,since it is intended to do what more detailed anti-avoidance rules cannot achieve by taking a broaderpurposive approach.”

“But does it indeed create uncertainty?” I asked. “In order towork effectively, a PPT inevitably introduces a degree ofuncertainty, since it is intended to do what more detailed anti-avoidance rules cannot achieve by taking a broader purposiveapproach. Care has been taken, however, to minimize theuncertainty while achieving that purpose,” says Holte. “Acommon, international standard on the PPT in the OECDModel Tax Convention, with common guidance in thecommentaries, along with an updated preamble should, in myview, lead to a more consistent international approach todealing with tax treaty abuse. But, as with many aspects ofBEPS, it is up to taxpayers and their advisors to reflect onexactly where the appropriate boundaries of tax planning lieagainst the backdrop of what BEPS is trying to achieve —namely that tax is paid where substantive economic activitytakes place.”

Is multilateral assurance the way of the future?

Creating uncertainty is one thing. Reducing it is quite another.

Almost coinciding with Holte’s picking up of the FTA reinscomes the piloting of the new ICAP program that hementioned earlier in our discussion.

ICAP has been designed and is supported on an ongoing basisby the OECD. The ICAP pilot started in January 2018 and willlast around 18 months. It involves eight jurisdictions —Australia, Canada, Italy, Japan, the Netherlands, Spain, theUK and the US, with two others, France and Germany,participating in observer roles.

Under ICAP, a group of countries — not always the full eight —will work with the taxpayer to review a package of relevantdocumentation, including the taxpayer's CbC reports, and, ifall is well, the company will receive assurance that they willnot receive further compliance interventions from thecovered tax administrations for a period of two years — atleast, not driven by their CbC reports, assuming such reportsdo not change materially.

Any issues that cannot be agreed via ICAP (and thereforerequire further attention) will be handled outside of ICAP, viaprocesses such as advance pricing agreements (APAs) or,when deemed necessary, a tax audit.

Expanding ICAP’s scope and coverage may present futurechallenges for the OECD. “What, then, do you think ICAPmight look like in three years’ time?” I asked.

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“These are early days,” he grinned, being careful to not raiseexpectations or promise to deliver any miracles. “We’veobserved a good energy from both tax administrators andthe pilot companies involved. It’s premature to speculatewhere we might be in three years’ time. There are clearchallenges around how tax administrations and taxpayersmanage the right level of resource if ICAP is rolled out morewidely – always on a voluntary basis, I might add. But as weprogress, it is likely that we will identify ways we canstandardize the provision of information and streamlineprocesses – including making more of virtual interactions.”

Transitioning to a post-BEPS world

ICAP represents a novel and innovative approach to trying todevelop more tax certainty. Although joint or simultaneousaudits (and multilateral APAs, despite their limited number)are arguably multilateral in nature, ICAP is the first formal,highly visible, multi-country tax certainty program to belaunched.

One of its stated objectives is to deliver taxpayers withhigher levels of certainty and assurance. Another is toencourage taxpayers to change their behavior over time,transitioning more smoothly to a “post-BEPS” world.

In a similar vein, I have had a number of conversations withclients in recent months during which they have queriedwhether the FTA could develop a similar (but different)multilateral program that might help a taxpayer move frompre- to post-BEPS structures more effectively. This could bevia pre-clearing particular structures or transactionalapproaches, for example. “Is that something that the FTAmight look at as a future best practice?” I asked.

“This is something that we are gradually moving toward,”says Holte. “We should not underestimate, however, theamount of devil there is in the detail, and the limits of pre-clearance on something like business models overall, versussomething much more empirical like an APA. That said, itshould be possible over time to be clearer on what thecharacteristics are that allow tax administrators, eitherindividual or collectively, to categorize multinationals as

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lower risk. This would not only help multinationals in settingtheir own risk parameters, but also help focus the work of taxadministrations on areas of higher risk and reducing taxuncertainty.”

Final thoughts

Hans Christian Holte is a generous and fastidiously politeman. At the end of our 90-minute conversation, I askedwhether he had any other messages he would like tocommunicate to EY’s clients.

“These are indeed exciting times in the tax world,” heconfirmed. “Giant steps forward have been made in taxtransparency after the global financial crisis a decade ago.Well-designed tax rules, international agreements and newcommunication technologies are all essential means. But allmeans and tools must be applied by skilled and competentadministrators if the system is to work as intended. Newagreements that oblige automatic sharing of vast amounts oftaxpayer information will provide new opportunities to arriveat correct results. At the same time, tax authorities have tolive up to their responsibilities to protect taxpayerinformation. So it’s a two-way street, in almost all cases. Italways has been, but the world is definitely getting morecomplex. So I would encourage taxpayers to keep the lines ofcommunication open, and to keep the dialog going. These arenew days for all of us.”

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EY contacts

Global leaders Chris SangerEY Global Tax Policy [email protected]+44 20 7951 0150

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Area leadersEY Americas Tax Policy Cathy Koch [email protected] +1 202 327 7483

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Tax Controversy Wilson Cheng [email protected] +852 2846 9066Hungary Tax Policy and Controversy Botond Rencz [email protected] +36 145 18602

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EY contactsIndia Tax Policy Ganesh Raj [email protected] +91 120 6717110

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Tax Controversy Maria Antonietta Biscozzi [email protected]

+39 02 8514312

Japan Tax Policy and Controversy Koichi Sekiya [email protected] +81 3 3506 2447Kazakhstan Tax Policy and Controversy Konstantin Yurchenko [email protected] +7 495 641 2958Latvia Tax Policy and Controversy Ilona Butane [email protected] +371 6704 3836Lithuania Tax Policy and Controversy Kestutis Lisauskas [email protected] +370 5 274 2252Luxembourg Tax Policy Marc Schmitz [email protected] +352 42 124 7352

Tax Controversy John Hames [email protected] +352 42 124 7256Malaysia Tax Policy and Controversy Amarjeet Singh [email protected] +60 3 7495 8383Malta Tax Policy and Controversy Robert Attard [email protected] +356 2134 2134Mexico Tax Policy Jorge Libreros [email protected] +52 55 5283 1439

Tax Controversy Enrique Ramirez [email protected] +52 55 5283 1367Middle East Tax Policy and Controversy Balaji Ganesh [email protected] +202 27260260The Netherlands Tax Policy and Controversy Arjo van Eijsden [email protected] +31 10 406 8506New Zealand Tax Policy Aaron Quintal [email protected] +64 9 300 7059

Tax Controversy Kirsty Keating [email protected] +64 9 300 7073Nicaragua Tax Policy and Controversy Rafael Sayagués [email protected] +506 2208 9880Norway Tax Policy and Controversy Arild Vestengen [email protected] +47 24 002 592Panama Tax Policy and Controversy Luis Ocando [email protected] +507 208 0144Peru Tax Policy and Controversy David de la Torre [email protected] +51 1 411 4471Philippines Tax Policy Wilfredo U. Villanueva [email protected] +63 2 894 8180

Tax Controversy Luis Jose P. Ferrer [email protected] +632 894-8362Poland Tax Policy Zbigniew Liptak [email protected] +48 22 557 7025

Tax Controversy Agnieszka Talasiewicz [email protected] +48 22 557 72 80Portugal Tax Policy Carlos Manuel Baptista

Lobo [email protected]+351 217 912 000

Tax Controversy Paulo Mendonca [email protected] +351 21 791 2045Puerto Rico Tax Policy and Controversy Rosa Rodriguez-Ramos [email protected] + 1 787 772 7062Romania Tax Policy and Controversy Emanuel Bancila [email protected] +40 21 402 4100Russia Tax Policy Alexandra Lobova [email protected] +7 495 705 9730

Tax Controversy Alexei A. Nesterenko [email protected] +7 495 662 9319Singapore Tax Policy Russell Aubrey [email protected] +65 6309 8690

Tax Controversy Siew Moon Sim [email protected] +65 6309 8807Slovak Republic Tax Policy Richard Panek [email protected] +421 2 333 39109

Tax Controversy Peter Feiler [email protected] +421 2 333 3915Slovenia Tax Policy and Controversy Denes Szabo [email protected] +386 31 67 47 80South Africa Tax Policy Lucia Hlongwane [email protected] +27 76 830 4144

Tax Controversy Mmangaliso Nzimande [email protected] +27 11 772 0900South Korea Tax Policy and Controversy Dong Chul Kim [email protected] +82 2 3770 0903Spain Tax Policy Javier Seijo Perez [email protected] +34 91 572 7414

Tax Controversy Maximino Linares [email protected] +34 91 572 71 23Sweden Tax Policy and Controversy Per Holstad [email protected] +46 8 520 590 00Switzerland Tax Policy Roger Krapf [email protected] +41 58 286 2125

Tax Controversy Martin Huber [email protected] +41 58 286 6120Taiwan Tax Policy and Controversy ChienHua Yang [email protected] +886 2 2757 8888Thailand Tax Policy and Controversy Yupa Wichitkraisorn [email protected] +66 2 264 0777Turkey Tax Policy and Controversy Erdal Calikoglu [email protected] +90 212 408 53 75Ukraine Tax Policy and Controversy Vladimir Kotenko [email protected] +380 44 490 3006United Kingdom Tax Policy Chris Sanger [email protected] +44 20 7951 0150

Tax Controversy James Wilson [email protected] +44 20 7951 5912United States Tax Policy Nick Giordano [email protected] +1 202 467 4316

Tax Controversy Heather Maloy [email protected] +1 202 327 7758Venezuela Tax Policy and Controversy Jose Velazquez [email protected] +58 212 905 6659Vietnam Tax Policy and Controversy Huong Vu [email protected] +84 9 0343 2791

Global Tax Policy and Controversy Briefing 10

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