Switzerland

September 20, 2017

Jacqueline Hess
	Deloitte Switzerland General-Guisan-Quai 38 8022 Zürich Switzerland Tel: +41 58 279 6312 Email: jahess@deloitte.ch Website: www.deloitte.ch Jacqueline Hess (Jackie), Deloitte Switzerland, is the managing partner for tax and legal and a member of the Swiss executive team of Deloitte in Switzerland. She is the first female service line leader of any Big 4 firm in Switzerland. Jackie has more than 20 years of experience serving some of Deloitte's largest multinational clients. Her areas of focus include business model optimisation in the BEPS era, Swiss ruling and tax holiday negotiations, tax controversy, and audit defence. In addition, she has extensive experience in cross-border tax planning including substance reviews, IP structuring, and finance planning. Jackie's industry focus is life sciences where she advises predominately US-listed companies in the biotech and medtech space that have their European headquarters in Switzerland. Jackie was admitted to the bar in Illinois in 1992 and Washington, DC, in 1993. She is a Swiss certified tax expert. Jackie joined Deloitte in Switzerland as an international tax partner in 2005. Previous to that she worked for 12 years in Switzerland in another Big 4 firm's tax and legal practice.

Jacqueline Hess

Deloitte Switzerland

General-Guisan-Quai 38

8022 Zürich

Switzerland

Tel: +41 58 279 6312

Email: jahess@deloitte.ch

Website: www.deloitte.ch

Jacqueline Hess (Jackie), Deloitte Switzerland, is the managing partner for tax and legal and a member of the Swiss executive team of Deloitte in Switzerland. She is the first female service line leader of any Big 4 firm in Switzerland.

Jackie has more than 20 years of experience serving some of Deloitte's largest multinational clients. Her areas of focus include business model optimisation in the BEPS era, Swiss ruling and tax holiday negotiations, tax controversy, and audit defence.

In addition, she has extensive experience in cross-border tax planning including substance reviews, IP structuring, and finance planning. Jackie's industry focus is life sciences where she advises predominately US-listed companies in the biotech and medtech space that have their European headquarters in Switzerland.

Jackie was admitted to the bar in Illinois in 1992 and Washington, DC, in 1993. She is a Swiss certified tax expert. Jackie joined Deloitte in Switzerland as an international tax partner in 2005. Previous to that she worked for 12 years in Switzerland in another Big 4 firm's tax and legal practice.

Noëmi Kunz-Schenk
	burckhardt Mühlenberg 7 PO Box 258 CH – 4010 Basel Switzerland Tel: +41 61 204 01 01 Direct: +41 61 204 01 70 Fax: +41 61 204 01 09 Email: kunz@burckhardtlaw.com Website: www.burckhardtlaw.com Noëmi Kunz-Schenk is an experienced tax lawyer with a very broad area of expertise. She advises national and international clients from large quoted multinationals, family run businesses to local small enterprises and start-ups across different industries such as retail, pharmaceuticals, consumer goods, financial and insurance services and real estate, as well as pension funds. Noëmi's areas of expertise are domestic and international tax law and tax planning, particularly in corporate reorganisations, restructurings, succession planning, real estate, structured finance, financial products, acquisitions and divestments as well as private clients. Her profound language skills allow her to advise clients in tax aspects all over Switzerland and to communicate with the cantonal tax administrations in German or French. Noëmi has worked in various domains, countries and multinational teams with diverse cultural backgrounds, which helps her to better understand the different needs of her international clients. Furthermore, she has broad experience working in multi-disciplinary teams and in close relationships with legal advisers, financial officers and auditors. Her broad background and understanding of her stakeholder's views and needs help her to explain complex tax issues to non-tax specialists. Before Noëmi joined burckhardt AG in 2015, she practiced many years with international law firms and a Big 4 firm where she advised international groups of companies, private equity and venture capital investors, financial institutions, small and medium enterprises, real estate companies as well as private clients on national and international tax planning, reorganisations, acquisitions and divestments. Noëmi is an active member of national and international professional organisations and is regularly engaged as an expert in the Swiss tax expert exams. She has been appointed as Switzerland's branch reporter for the International Fiscal Association Congress 2018 to be held in Seoul, South Korea. Noëmi graduated from the University of St. Gallen in 2006 (MA HSG in law) and was admitted as a certified tax expert in 2012. During her studies, she spent two semesters at the University of Lausanne and one at the ESADE Business & Law School in Barcelona. She speaks English, German, French and Spanish.

Noëmi Kunz-Schenk

burckhardt

Mühlenberg 7

PO Box 258

CH – 4010 Basel

Switzerland

Tel: +41 61 204 01 01

Direct: +41 61 204 01 70

Fax: +41 61 204 01 09

Email: kunz@burckhardtlaw.com

Website: www.burckhardtlaw.com

Noëmi Kunz-Schenk is an experienced tax lawyer with a very broad area of expertise. She advises national and international clients from large quoted multinationals, family run businesses to local small enterprises and start-ups across different industries such as retail, pharmaceuticals, consumer goods, financial and insurance services and real estate, as well as pension funds.

Noëmi's areas of expertise are domestic and international tax law and tax planning, particularly in corporate reorganisations, restructurings, succession planning, real estate, structured finance, financial products, acquisitions and divestments as well as private clients. Her profound language skills allow her to advise clients in tax aspects all over Switzerland and to communicate with the cantonal tax administrations in German or French.

Noëmi has worked in various domains, countries and multinational teams with diverse cultural backgrounds, which helps her to better understand the different needs of her international clients. Furthermore, she has broad experience working in multi-disciplinary teams and in close relationships with legal advisers, financial officers and auditors. Her broad background and understanding of her stakeholder's views and needs help her to explain complex tax issues to non-tax specialists.

Before Noëmi joined burckhardt AG in 2015, she practiced many years with international law firms and a Big 4 firm where she advised international groups of companies, private equity and venture capital investors, financial institutions, small and medium enterprises, real estate companies as well as private clients on national and international tax planning, reorganisations, acquisitions and divestments. Noëmi is an active member of national and international professional organisations and is regularly engaged as an expert in the Swiss tax expert exams. She has been appointed as Switzerland's branch reporter for the International Fiscal Association Congress 2018 to be held in Seoul, South Korea.

Noëmi graduated from the University of St. Gallen in 2006 (MA HSG in law) and was admitted as a certified tax expert in 2012. During her studies, she spent two semesters at the University of Lausanne and one at the ESADE Business & Law School in Barcelona. She speaks English, German, French and Spanish.

Mónika Molnár
	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 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 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.

Mónika Molnár

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 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 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.