Netherlands

June 27, 2017

Milja Bormann-Bakker
	Deloitte Netherlands Gustav Mahlerlaan 2970 1081 LA Amsterdam Netherlands Tel/Direct: +31 88 288 3473 Mobile: +31 6 22490566 Fax: +31 (0)88 288 9763 Email: mbormannbakker@deloitte.nl Website: www.deloitte.com Milja Bormann-Bakker, Deloitte Netherlands, has been a partner since June 1 2009 based in the Amsterdam office. She graduated from law school (fiscal law) at the University of Amsterdam, before beginning her career in 1996. Milja has 20 years of experience in VAT and has advised on a wide range of large and smaller advisory or M&A projects, both national and international in nature. Milja's focus area is consumer business and its sub-segments: food, beverages and agriculture, non-food consumer products, retail and fashion, services (including service suppliers such as law firms) and transport. She pays special attention to the travel, hospitality and leisure business, advising the leading clients in this field. Milja also has a minor focus on the manufacturing area. Typically, her firm's services with respect to indirect tax in this business consist of reviews of the VAT position, the review of contracts, VAT cash flow optimisations, (EU-wide coordination of) VAT and ERP compliance, assisting with the handling of VAT audits of the tax authorities, supply chain optimisations, obtaining advance rulings from the tax authorities, obtaining VAT refunds in other EU member states, the VAT aspects of due diligence projects, management buy-outs, (cross-border) acquisitions, asset and share deals, (inter)national acquisition structuring, (inter)national group restructuring/reorganisation, indirect tax aspects of consultation and implementation of (inter)national tax and VAT planning, implementation of group financing arrangements, (setting up of) VAT compliance engagements and more. Milja frequently acts as dean or faculty for International Deloitte Academy Schools and client conferences. She is a member of the Dutch Association of Tax Advisors and has a master's degree in tax law. Milja's mother tongue is Dutch, but she is also fluent in English and has a good understanding of German.

Milja Bormann-Bakker

Deloitte Netherlands

Gustav Mahlerlaan 2970

1081 LA Amsterdam

Netherlands

Tel/Direct: +31 88 288 3473

Mobile: +31 6 22490566

Fax: +31 (0)88 288 9763

Email: mbormannbakker@deloitte.nl

Website: www.deloitte.com

Milja Bormann-Bakker, Deloitte Netherlands, has been a partner since June 1 2009 based in the Amsterdam office. She graduated from law school (fiscal law) at the University of Amsterdam, before beginning her career in 1996. Milja has 20 years of experience in VAT and has advised on a wide range of large and smaller advisory or M&A projects, both national and international in nature.

Milja's focus area is consumer business and its sub-segments: food, beverages and agriculture, non-food consumer products, retail and fashion, services (including service suppliers such as law firms) and transport. She pays special attention to the travel, hospitality and leisure business, advising the leading clients in this field.

Milja also has a minor focus on the manufacturing area. Typically, her firm's services with respect to indirect tax in this business consist of reviews of the VAT position, the review of contracts, VAT cash flow optimisations, (EU-wide coordination of) VAT and ERP compliance, assisting with the handling of VAT audits of the tax authorities, supply chain optimisations, obtaining advance rulings from the tax authorities, obtaining VAT refunds in other EU member states, the VAT aspects of due diligence projects, management buy-outs, (cross-border) acquisitions, asset and share deals, (inter)national acquisition structuring, (inter)national group restructuring/reorganisation, indirect tax aspects of consultation and implementation of (inter)national tax and VAT planning, implementation of group financing arrangements, (setting up of) VAT compliance engagements and more.

Milja frequently acts as dean or faculty for International Deloitte Academy Schools and client conferences. She is a member of the Dutch Association of Tax Advisors and has a master's degree in tax law. Milja's mother tongue is Dutch, but she is also fluent in English and has a good understanding of German.

Jan De Clercq
	Deloitte Netherlands Wilhelminakade 1 Rotterdam 3072 AP Netherlands Tel: +31 (0) 88 288 69 53 Email: jadeclercq@deloitte.nl Website: www.deloitte.nl Jan De Clercq, Deloitte Netherlands, leads the indirect tax management (TMC) team and the indirect tax management consulting (indirect tax TMC) team. For more than a decade, Jan has primarily focused on assisting clients during large scale finance transformation, tax strategy and indirect tax automation projects. He is based in the Netherlands and has worked both in the US (San Francisco/New York) and Belgium (Brussels). Together with his team, Jan helps clients improve their business processes, including integrating tax into their enterprise resource planning (ERP) systems, indirect tax data analytics, tax refund initiatives, eLearning and indirect tax reviews. His team works alongside the Deloitte consulting and finance transformation teams.

Jan De Clercq

Deloitte Netherlands

Wilhelminakade 1

Rotterdam 3072 AP

Netherlands

Tel: +31 (0) 88 288 69 53

Email: jadeclercq@deloitte.nl

Website: www.deloitte.nl

Jan De Clercq, Deloitte Netherlands, leads the indirect tax management (TMC) team and the indirect tax management consulting (indirect tax TMC) team. For more than a decade, Jan has primarily focused on assisting clients during large scale finance transformation, tax strategy and indirect tax automation projects. He is based in the Netherlands and has worked both in the US (San Francisco/New York) and Belgium (Brussels).

Together with his team, Jan helps clients improve their business processes, including integrating tax into their enterprise resource planning (ERP) systems, indirect tax data analytics, tax refund initiatives, eLearning and indirect tax reviews. His team works alongside the Deloitte consulting and finance transformation teams.

Johan Hollebeek
	Deloitte Netherlands Gustav Mahlerlaan 2970 1081 LA Amsterdam The Netherlands Tel: +31 88 288 1992 Mobile: +31 6 5151 6811 Email: jhollebeek@deloitte.nl Website: www.deloitte.nl Johan Hollebeek, Deloitte Netherlands, is a tax partner in the customs and global trade service line (CGT) in the Netherlands. After finalising his study in tax law (indirect taxation) at Leiden University, Johan joined Arthur Andersen in April 1998, to subsequently join Deloitte with the 2002 merger. Johan has specialised in the energy and resource industry. Johan specialises in customs duties, VAT and excise duties, with a specific focus on energy and resources (E&R). Johan sets himself apart from other tax advisers by establishing himself as a business expert rather than a tax expert. Potential clients approach Johan because of his reputation in this industry. His unique approach allows him to resolve potential disputes or liabilities at an early stage with an open and honest discussion with the authorities and his clients. Building trust and mutual understanding has built the foundation of being the go-to person if it comes to customs and global trade in the E&R industry. This allowed Johan to even provide direct input in proposed legislation. In the last couple of years, Johan has invested in this business approach by combining customs and excise advisory with ERP and customs management IT systems. Setting up a customs and global trade framework with a robust set of procedures, internal controls, automated compliance and data analytics features is how Johan's methodology is described best. His eminence in the market has granted Johan a position as member in the customs working group of VNO-NCW (The Confederation of Netherlands Industry and Employers) and as permanent contributor to the journal Douanerechtspraak (Customs Jurisprudence).

Johan Hollebeek

Deloitte Netherlands

Gustav Mahlerlaan 2970

1081 LA Amsterdam

The Netherlands

Tel: +31 88 288 1992

Mobile: +31 6 5151 6811

Email: jhollebeek@deloitte.nl

Website: www.deloitte.nl

Johan Hollebeek, Deloitte Netherlands, is a tax partner in the customs and global trade service line (CGT) in the Netherlands. After finalising his study in tax law (indirect taxation) at Leiden University, Johan joined Arthur Andersen in April 1998, to subsequently join Deloitte with the 2002 merger. Johan has specialised in the energy and resource industry.

Johan specialises in customs duties, VAT and excise duties, with a specific focus on energy and resources (E&R). Johan sets himself apart from other tax advisers by establishing himself as a business expert rather than a tax expert. Potential clients approach Johan because of his reputation in this industry. His unique approach allows him to resolve potential disputes or liabilities at an early stage with an open and honest discussion with the authorities and his clients. Building trust and mutual understanding has built the foundation of being the go-to person if it comes to customs and global trade in the E&R industry. This allowed Johan to even provide direct input in proposed legislation.

In the last couple of years, Johan has invested in this business approach by combining customs and excise advisory with ERP and customs management IT systems. Setting up a customs and global trade framework with a robust set of procedures, internal controls, automated compliance and data analytics features is how Johan's methodology is described best. His eminence in the market has granted Johan a position as member in the customs working group of VNO-NCW (The Confederation of Netherlands Industry and Employers) and as permanent contributor to the journal Douanerechtspraak (Customs Jurisprudence).

Guido Lubbers
	Deloitte Netherlands Gustav Mahlerlaan 2970 1081 LA Amsterdam Netherlands Tel: +31 (0)88 288 4038 Mobile: +31 (0)6 1258 1583 Fax: +31 (0)88 288 9763 Email: gulubbers@deloitte.nl Website: www.deloitte.com Guido Lubbers, Deloitte Netherlands, is a partner in the Amsterdam office. He is the country tax leader of the consumer business industry and consumer business indirect tax EMEA leader. He focuses on tax management consulting, with an emphasis on service delivery transformation (finance transformation, SSC and tax strategy). Guido has a wide spectrum of clients and has been particularly focusing on the consumer business industry, advising a large number of consumer products, retail, apparel and electronics' multinationals in optimising their global/EMEA/ASIAPAC supply chain. Guido has 20 years' experience in indirect tax and has been included in International Tax Review's Indirect Tax Leaders guide since 2016. Guido received a LLM from the University of Amsterdam and an MBA of the University of Nyenrode in the Netherlands. In addition, he is a member of the Dutch Tax Consultants Association.

Guido Lubbers

Deloitte Netherlands

Gustav Mahlerlaan 2970

1081 LA Amsterdam

Netherlands

Tel: +31 (0)88 288 4038

Mobile: +31 (0)6 1258 1583

Fax: +31 (0)88 288 9763

Email: gulubbers@deloitte.nl

Website: www.deloitte.com

Guido Lubbers, Deloitte Netherlands, is a partner in the Amsterdam office. He is the country tax leader of the consumer business industry and consumer business indirect tax EMEA leader. He focuses on tax management consulting, with an emphasis on service delivery transformation (finance transformation, SSC and tax strategy). Guido has a wide spectrum of clients and has been particularly focusing on the consumer business industry, advising a large number of consumer products, retail, apparel and electronics' multinationals in optimising their global/EMEA/ASIAPAC supply chain.

Guido has 20 years' experience in indirect tax and has been included in International Tax Review's Indirect Tax Leaders guide since 2016.

Guido received a LLM from the University of Amsterdam and an MBA of the University of Nyenrode in the Netherlands. In addition, he is a member of the Dutch Tax Consultants Association.

Michel Schrauwen
	Deloitte Netherlands Orlyplein 10 1043 DP Amsterdam Netherlands Tel: +31 88 288 20 08 Email: mschrauwen@deloitte.nl Website: www.deloitte.com Michel Schrauwen, Deloitte Netherlands, is an international indirect tax partner with a clear focus on the financial services industry. Michel has more than 18 years of experience in indirect taxes. He also leads the indirect tax financial services industry practice of Deloitte Netherlands; a team of indirect tax advisers fully dedicated to the financial sector. Michel leads a large number of national and international tax advisory projects for clients in the financial services industry including real estate, insurance, banking, pension funds and investment management to reduce indirect tax inefficiencies. Michel provides data analytical solutions to the financial services industry to identify potential risks and opportunities, negotiate refunds/compromises with the tax authorities, provide solutions (such as VAT automation in ERP systems) to enhance the quality, controls and reliability of the VAT returns and tax filings. He also provides financial institutions, as well as insurance, banking and tax advisers associations, with indirect tax technical training courses. Michel has successfully litigated several indirect tax cases for clients resulting in considerable savings and has authored various articles in newspapers and tax technical journals with regard to indirect taxes. Michel advises a wide range of clients across many industries including several major Dutch banks, insurance companies, pension funds, asset managers, private equity funds, sovereign wealth funds, real estate funds, market makers and custodians. Michel graduated from the University of Maastricht with a specialisation in Dutch civil law and tax law.

Michel Schrauwen

Deloitte Netherlands

Orlyplein 10

1043 DP Amsterdam

Netherlands

Tel: +31 88 288 20 08

Email: mschrauwen@deloitte.nl

Website: www.deloitte.com

Michel Schrauwen, Deloitte Netherlands, is an international indirect tax partner with a clear focus on the financial services industry. Michel has more than 18 years of experience in indirect taxes.

He also leads the indirect tax financial services industry practice of Deloitte Netherlands; a team of indirect tax advisers fully dedicated to the financial sector.

Michel leads a large number of national and international tax advisory projects for clients in the financial services industry including real estate, insurance, banking, pension funds and investment management to reduce indirect tax inefficiencies. Michel provides data analytical solutions to the financial services industry to identify potential risks and opportunities, negotiate refunds/compromises with the tax authorities, provide solutions (such as VAT automation in ERP systems) to enhance the quality, controls and reliability of the VAT returns and tax filings. He also provides financial institutions, as well as insurance, banking and tax advisers associations, with indirect tax technical training courses.

Michel has successfully litigated several indirect tax cases for clients resulting in considerable savings and has authored various articles in newspapers and tax technical journals with regard to indirect taxes.

Michel advises a wide range of clients across many industries including several major Dutch banks, insurance companies, pension funds, asset managers, private equity funds, sovereign wealth funds, real estate funds, market makers and custodians.

Michel graduated from the University of Maastricht with a specialisation in Dutch civil law and tax law.

Pascal Schrijver
	Deloitte Netherlands Gustav Mahlerlaan 2970 1081 LA Amsterdam Netherlands Tel: +31 88 288 4614 Fax: +31 88 288 9763 Email: pschrijver@deloitte.nl Website: www.deloitte.com Pascal Schrijver, Deloitte Netherlands, is a partner in the indirect tax department in Amsterdam. Pascal serves both international as well as national clients. He advises on the indirect tax aspects of all kinds of business flows, compliance issues as well as mergers and acquisitions all in the technology, media and telecommunications industries. Over the last 19 years he has been involved in many national and international business transactions and restructuring projects for, among others, operators, telecom equipment manufacturers, software developer/publishers and other content providers and e-commerce businesses. Pascal holds a degree in tax law from University Groningen and is a board member of the indirect tax department of the Dutch Association of Tax Lawyers. Pascal also lectures on VAT at University of Leiden, the Netherlands.

Pascal Schrijver

Deloitte Netherlands

Gustav Mahlerlaan 2970

1081 LA Amsterdam

Netherlands

Tel: +31 88 288 4614

Fax: +31 88 288 9763

Email: pschrijver@deloitte.nl

Website: www.deloitte.com

Pascal Schrijver, Deloitte Netherlands, is a partner in the indirect tax department in Amsterdam. Pascal serves both international as well as national clients. He advises on the indirect tax aspects of all kinds of business flows, compliance issues as well as mergers and acquisitions all in the technology, media and telecommunications industries. Over the last 19 years he has been involved in many national and international business transactions and restructuring projects for, among others, operators, telecom equipment manufacturers, software developer/publishers and other content providers and e-commerce businesses. Pascal holds a degree in tax law from University Groningen and is a board member of the indirect tax department of the Dutch Association of Tax Lawyers. Pascal also lectures on VAT at University of Leiden, the Netherlands.

Rogier Vanhorick
	Deloitte Netherlands Wilhelminakade 1 Rotterdam 3072 AP Netherlands Tel: +31 88 288 86 48 Mobile: +31 68 355 52 95 Email: rvanhorick@deloitte.nl Website: www.deloitte.nl Rogier Vanhorick, Deloitte Netherlands, is the EMEA indirect tax leader and leads the Dutch indirect tax service line. He is a partner from the Rotterdam office with 20 years' experience in indirect tax. Rogier practices in all fields of international VAT and indirect tax with a focus on international VAT issues. He assists mainly international clients in the global arena and he has advised a number of commodity trading banks, major energy, oil and gas clients (utilities – electricity and gas, oil and gas – upstream, mid and downstream and oil services), international finance/holding issues, derivative trading, telecommunications, distribution and international transactions. His main area of expertise lies in the indirect tax treatment of commodity and derivative trading. Rogier is a lecturer at the University of Amsterdam (VU) at Indirect Tax Accent, a lecturer for European fiscal studies at the Erasmus University in Rotterdam, and is involved in regular VAT courses. He is a regular speaker on various platforms and seminars for international clients. Rogier graduated from the University of Leiden with a specialisation in indirect tax law. He is a member of the Dutch Association of Tax Advisors (Nederlandse Orde van Belastingadviseurs).

Rogier Vanhorick

Deloitte Netherlands

Wilhelminakade 1

Rotterdam 3072 AP

Netherlands

Tel: +31 88 288 86 48

Mobile: +31 68 355 52 95

Email: rvanhorick@deloitte.nl

Website: www.deloitte.nl

Rogier Vanhorick, Deloitte Netherlands, is the EMEA indirect tax leader and leads the Dutch indirect tax service line. He is a partner from the Rotterdam office with 20 years' experience in indirect tax.

Rogier practices in all fields of international VAT and indirect tax with a focus on international VAT issues. He assists mainly international clients in the global arena and he has advised a number of commodity trading banks, major energy, oil and gas clients (utilities – electricity and gas, oil and gas – upstream, mid and downstream and oil services), international finance/holding issues, derivative trading, telecommunications, distribution and international transactions. His main area of expertise lies in the indirect tax treatment of commodity and derivative trading.

Rogier is a lecturer at the University of Amsterdam (VU) at Indirect Tax Accent, a lecturer for European fiscal studies at the Erasmus University in Rotterdam, and is involved in regular VAT courses. He is a regular speaker on various platforms and seminars for international clients.

Rogier graduated from the University of Leiden with a specialisation in indirect tax law. He is a member of the Dutch Association of Tax Advisors (Nederlandse Orde van Belastingadviseurs).

Klaas Winters
	Deloitte Netherlands Wilhelminakade 1 Rotterdam, 3072 AP The Netherlands Tel: +31 882882125 Email: klwinters@deloitte.nl Website: www.deloitte.nl Klaas Winters, Deloitte Netherlands, has been a partner in the customs and global trade (CGT) group since 1999. He also leads the CGT EMEA practice and is a member of the global customs and global trade executive committee. Klaas has served a wide variety of clients on CGT issues over the years. He was involved in the development of a customs management system which Deloitte the Netherlands developed for clients. Klaas was the project leader for a number of studies for the European Commission and for multinational clients. Klaas also represented clients in several cases before the European Court of Justice. Klaas is a member of Deloitte's energy and resources industry group and has a number of clients in this industry. He is also the global coordinator for REACH for the Deloitte CGT group. Before joining Deloitte, Klaas worked for 14 years as a customs officer in the Port of Rotterdam. In addition to his business responsibilities, the following achievements are commendable: visiting lecturer at the University of Leiden, member of the customs committee of the Foreign Trade Association, member of the working group on classification of the WCO, author of a book for bachelor training on CGT and several publications on CGT issues.

Klaas Winters

Deloitte Netherlands

Wilhelminakade 1

Rotterdam, 3072 AP

The Netherlands

Tel: +31 882882125

Email: klwinters@deloitte.nl

Website: www.deloitte.nl

Klaas Winters, Deloitte Netherlands, has been a partner in the customs and global trade (CGT) group since 1999. He also leads the CGT EMEA practice and is a member of the global customs and global trade executive committee. Klaas has served a wide variety of clients on CGT issues over the years. He was involved in the development of a customs management system which Deloitte the Netherlands developed for clients. Klaas was the project leader for a number of studies for the European Commission and for multinational clients. Klaas also represented clients in several cases before the European Court of Justice.

Klaas is a member of Deloitte's energy and resources industry group and has a number of clients in this industry. He is also the global coordinator for REACH for the Deloitte CGT group. Before joining Deloitte, Klaas worked for 14 years as a customs officer in the Port of Rotterdam. In addition to his business responsibilities, the following achievements are commendable: visiting lecturer at the University of Leiden, member of the customs committee of the Foreign Trade Association, member of the working group on classification of the WCO, author of a book for bachelor training on CGT and several publications on CGT issues.