Switzerland

Deloitte Switzerland

Deloitte SA

Rue du Pré-de-la-Bichette 1

1202 Geneva

Switzerland

Tel: +41 58 279 8077

Email: cdimitriou@deloitte.ch

Website: www.deloitte.com

Constant Dimitriou, Deloitte Switzerland, is an indirect tax director with more than 15 years of experience, and leads the indirect tax team in the Romandie region.

After 10 years in Brussels, where he advised companies on EU VAT with a focus on financial services (cost-sharing arrangements, input VAT recovery reviews, etc.), he relocated to Switzerland in 2011. Constant now advices multinationals on EU and Swiss VAT covering a wide range of sectors (trading, manufacturing, consumer business, banks, etc.). The typical projects he is involved in concern:

• Complex cross-border structures;

• Supply chain structuring and business model optimisation;

• The impacts of developments on companies activities (BEPS, EU VAT Action Plan, implementation of VAT/GST systems, etc.);

• VAT cash optimisation;

• Due diligence and restructurings;

• Indirect tax strategy including from a technology perspective;

• Coordination of international projects/reviews;

• Assistance with VAT audits performed by tax authorities; and

• EU and Swiss VAT compliance.

He studied law at the Free University of Brussels and obtained a master's degree in taxation at the Solvay Business School.

Constant is a frequent speaker at internal and external events and seminars. He has written various articles and blogs on indirect tax matters and is fluent in French, English, and Dutch.

Baker McKenzie

Holbeinstrasse 30

CH-8034 Zürich

Switzerland

Tel: +41 44 384 14 14

Direct: +41 44 384 13 60

Fax: +41 44 384 12 84

Cell: +41 79 733 26 61

Email: rene.matteotti@bakermckenzie.com

Website: www.bakermckenzie.com

René Matteotti regularly advises banks, insurance companies, energy and other multinational companies on VAT and other indirect tax matters (such as stamp tax, tobacco and alcohol taxes). He has extensive experience in representing clients in complex tax dispute and tax controversy matters before the tax authorities and courts.

In addition, René regularly delivers expert opinions on tax matters to governmental agencies and business associations. He has also served as an expert witness before Swiss and foreign courts in complex international tax cases. In 2006, René was been appointed by the Federal Government as an expert of the VAT advisory committee, an extra-parliamentary commission that advises the Federal Government on VAT policy matters. He also advised the Federal Government on the alcohol tax reform.

René studied law at St Gallen and Berne universities, from which he graduated in 1998 and obtained a doctorate in 2003. He obtained a Master of Laws degree in taxation from Northwestern University School of Law, Chicago, in 2004, and a certificate in transfer pricing from Duke University. He was admitted to the bar in 1999.

René is also Professor of Law at the University of Zurich where he holds the chair for Swiss, European and international tax law. René is a member of the tax chapter of EXPERTsuisse, i.e. the Swiss Association of Certified Accountants and Tax Experts. He has served as an editor-in-chief of one of the leading scientific Swiss tax journals since 2006.

MME Legal | Tax | Compliance

Kreuzstrasse 42

8008 Zurich

Switzerland

Gubelstrasse 11

6300 Zug

Switzerland

Tel: +41 41 726 99 67

Mobile: +41 79 419 89 22

Fax: +41 726 99 60

Email: monika.molnar@mme.ch

Website: www.mme.ch

Mónika Molnár is Hungarian and Swiss and has long-standing experience in the field of national and international indirect taxation (VAT, customs, and excise duties). She has held roles as an indirect tax knowledge manager and national representative for Switzerland within the Big 4 firms, before moving to MME Legal | Tax | Compliance in 2016, an innovative, cutting edge consulting firm with offices in Zurich and Zug.

Mónika works with multinational and national clients in all sectors, however she has a special focus on travel, digital cryptography, energy, textile, pharmaceutical and commodity trading. She works closely with the clients to develop their global indirect tax and customs strategy, taking into account their organisational and supply chain structures. Monika manages clients' customs and VAT issues on a global basis and also handles European customs and VAT audits.

She is a well-versed and enthusiastic VAT practitioner, and is undergoing research work at the disposal of the International Bureau for Fiscal Documentation (IBFD) in Amsterdam and continuing to act as the IBFD's correspondent for Switzerland and Hungary.

Monika is the chair for the global indirect tax expert group at Auditrust (Institute for International Business Advice), a lecturer at the University of Zurich and author of various publications. In addition, she initiated the first certified customs education courses in Switzerland with VEB.CH. Monika speaks Hungarian, German, English, Russian and Spanish.

Deloitte Switzerland

Tel: +41 58 279 64 24

Mobile: +41 79 829 09 88

Email: treck@deloitte.ch

Website: www.deloitte.com/ch

Tim Reck, Deloitte Switzerland, is an indirect tax director with more than 17 years' experience. Tim is one of the most experienced technical experts known for his work on advising international VAT across the 28 member states of the EU. Tim oversees VAT planning and execution of Swiss based principal companies trading internationally, from the initial conception of the company through to designing the efficient supply chain, the associated compliance, and ERP implementation. He provides integrated indirect tax solutions and advises on a number of client issues, such as the improvement of their business processes, automation and data analytics.

Before joining Deloitte in Switzerland, Tim began his career in Germany, so he is able to cover both Swiss and international indirect tax issues.

Tim has worked with many different VAT systems across the EU and from his involvement in various VAT audits and negotiations to obtain landmark tax rulings for clients, he has developed outstanding relationships with tax administrations.

During 2007 and 2008, Tim was selected to be seconded to a global healthcare company with expertise in medical devices, pharmaceuticals and biotechnology and to an international financial institution as the in-house VAT expert for several months, where he gained valuable insights on executing practical implementation solutions for the business.

Tim has a business administration degree (tax and audit) from the Berufsakademie in Villingen-Schwenningen, Germany, and he is a certified German tax accountant (steuerberater). Tim is a frequent speaker at internal and external education events and seminars. Tim is fluent in German and English.

Deloitte Switzerland

General Guisan-Quai 38

8022 Zurich

Switzerland

Tel/Direct: +41 (0)58 279 63 66

Mobile: +41 (0)79 833 01 63

Email: bsuter@deloitte.ch

Website: www.deloitte.ch

Benno Suter, Deloitte Switzerland, has almost 20 years of experience as a corporate tax and VAT senior adviser including five years as tax director of a multinational bank. He has led Deloitte Switzerland's indirect tax team of 20 specialists for almost 10 years.

Benno works as a project leader for a number of multinational companies across a range of industries. His specialty is VAT, advising the financial services, technology media and telecommunication, and real estate industries as well as service sectors in general. Other specialties are in international ERP-VAT projects in manufacturing and interdisciplinary business modelling optimisations, where VAT and customs play a predominant role. His experience as an in-house and external tax adviser allows him to find the best workable solutions in complex situations.

• Leading substantial international indirect tax projects in respect of the qualification of collective funds' cross-border services;

• Modelling and moderating complex tax qualification analysis with major banks in view of mirroring complex changes in tax laws;

• VAT and transfer pricing coordination projects for all industries, particularly financial services;

• Frequent negotiations with tax administrations on complex matters and audits;

• Shaping indirect taxation strategy and concepts for leading companies; and

• Coordinating international indirect tax queries across the globe for multinational clients of multitude of service and manufacturing sectors.

• Certified tax expert;

• Degree in international business law from the University of St. Gallen (MBL HSG) and in economics (Betr.oec. HWV Zurich);

• Member of VAT competency board of the Tax Advisers Chamber of Switzerland; and

• Lecturer in professional programmes and author of various technical articles.