Belgium

September 20, 2017

Liesbet Nevelsteen
	Deloitte Belgium Berkenlaan 8a 1831 Brussels/Diegem Belgium Tel: +32 2 600 66 53 Email: lnevelsteen@deloitte.com Website: www.deloitte.com Liesbet Nevelsteen, Deloitte Belgium, is the lead indirect tax partner for international supply chain structuring and business model optimisation (BMO). Liesbet's expertise covers a wide range of business sectors with a particular focus on the life science and healthcare industries. In supply chain structuring and BMO, Liesbet works with companies to remain indirect tax compliant throughout any 'change' process. Specific attention is also given to enhance processes, systems and people. Her approach is highly collaborative and founded on ensuring that indirect tax is never 'stand-alone' but is fully aligned with the broader tax, legal, operational and systems concerned. Liesbet also has extensive experience in SSC and ERP setup. Liesbet assumes the client relationship role on different large accounts across sectors. For life science and healthcare, she leads the indirect tax efforts. She is assisting various multinationals in this industry with specific indirect tax efforts. She is assisting various multinationals in this industry with specific indirect tax-related topics hereby giving specific attention to the regulatory environment they are operating in. Her deep knowledge of the sector, both in Belgium and Europe, allows Liesbet and her team to develop innovative product offerings. Liesbet is a regular speaker at internal and external seminars and has authored several publications with a main focus on the topic of BEPS from an indirect tax perspective. Liesbet has more than 15 years of experience in indirect tax consultancy and has a degree in applied economics and tax law from Katholieke Universiteit Leuven. She is a member of the Belgian Institute for Accountants and Tax Consultants (IAB).

Liesbet Nevelsteen

Deloitte Belgium

Berkenlaan 8a

1831 Brussels/Diegem

Belgium

Tel: +32 2 600 66 53

Email: lnevelsteen@deloitte.com

Website: www.deloitte.com

Liesbet Nevelsteen, Deloitte Belgium, is the lead indirect tax partner for international supply chain structuring and business model optimisation (BMO). Liesbet's expertise covers a wide range of business sectors with a particular focus on the life science and healthcare industries.

In supply chain structuring and BMO, Liesbet works with companies to remain indirect tax compliant throughout any 'change' process. Specific attention is also given to enhance processes, systems and people. Her approach is highly collaborative and founded on ensuring that indirect tax is never 'stand-alone' but is fully aligned with the broader tax, legal, operational and systems concerned. Liesbet also has extensive experience in SSC and ERP setup.

Liesbet assumes the client relationship role on different large accounts across sectors. For life science and healthcare, she leads the indirect tax efforts. She is assisting various multinationals in this industry with specific indirect tax efforts. She is assisting various multinationals in this industry with specific indirect tax-related topics hereby giving specific attention to the regulatory environment they are operating in. Her deep knowledge of the sector, both in Belgium and Europe, allows Liesbet and her team to develop innovative product offerings.

Liesbet is a regular speaker at internal and external seminars and has authored several publications with a main focus on the topic of BEPS from an indirect tax perspective.

Liesbet has more than 15 years of experience in indirect tax consultancy and has a degree in applied economics and tax law from Katholieke Universiteit Leuven. She is a member of the Belgian Institute for Accountants and Tax Consultants (IAB).

Astrid Pieron
	Mayer Brown Avenue des Arts 52 Brussels 1000 Belgium Tel: +32 2 551 5968 Fax: +32 2 502 5421 Email: apieron@mayerbrown.com Website: www.mayerbrown.com Astrid Pieron's practice includes counselling on the transactional aspects of transfer pricing, tax optimisation of mergers, demergers and acquisitions, structuring of investment funds and general assistance to private equity deals. Astrid heads Mayer Brown's European transfer pricing centre and coordinates transfer pricing strategies and controversies in Europe. She currently participates in the EU Platform for Tax Good Governance and has previously served as a non-governmental member to the EU Joint Transfer Pricing Forum advising the European Commission on transfer pricing matters (2012-2015). Before joining Mayer, Astrid practised in Brussels and Luxembourg with two of the world's leading tax and accounting firms: Deloitte (2002 to 2006) and Arthur Andersen (1981 to 2002).

Astrid Pieron

Mayer Brown

Avenue des Arts 52

Brussels 1000

Belgium

Tel: +32 2 551 5968

Fax: +32 2 502 5421

Email: apieron@mayerbrown.com

Website: www.mayerbrown.com

Astrid Pieron's practice includes counselling on the transactional aspects of transfer pricing, tax optimisation of mergers, demergers and acquisitions, structuring of investment funds and general assistance to private equity deals.

Astrid heads Mayer Brown's European transfer pricing centre and coordinates transfer pricing strategies and controversies in Europe. She currently participates in the EU Platform for Tax Good Governance and has previously served as a non-governmental member to the EU Joint Transfer Pricing Forum advising the European Commission on transfer pricing matters (2012-2015).

Before joining Mayer, Astrid practised in Brussels and Luxembourg with two of the world's leading tax and accounting firms: Deloitte (2002 to 2006) and Arthur Andersen (1981 to 2002).

Sofie Stas
	Aptis Global Square de Meeus 37, 4th floor Brussels 1000 Belgium Tel: +32 499 88 27 63 Email: sstas@aptisglobal.com Website: www.aptisglobal.com Sofie Stas is a principal and founding member of Aptis Global LLC, serving as the European leader for Aptis, based in Brussels, Belgium. Sofie has 16 years of experience in transfer pricing. She started her career with EY and helped launch the transfer pricing practice within EY Belgium alongside Kathrine A Kimball. She participated in global and pan-European transfer pricing and supply chain projects in various sectors such as consumer products, foods and beverages, automotive, biotech, and pharmaceuticals. For more than 10 years, Sofie worked as an in-house transfer pricing expert for one of the largest banks in Belgium and gained extensive experience in the specific transfer pricing issues related to the financial sector, including financing and global trading. During this time, she also gained experience in addressing the various challenges related to the development and implementation of transfer pricing systems within an international organisation. Sofie was involved in various transfer pricing audits across Europe and managed the transfer pricing aspects related to business restructuring and post-merger integration. Sofie is a business engineer from the University of Brussels (Solvay Business School), and she earned a tax degree from the Fiscale Hogeschool Brussels.

Sofie Stas

Aptis Global

Square de Meeus 37, 4th floor

Brussels 1000

Belgium

Tel: +32 499 88 27 63

Email: sstas@aptisglobal.com

Website: www.aptisglobal.com

Sofie Stas is a principal and founding member of Aptis Global LLC, serving as the European leader for Aptis, based in Brussels, Belgium.

Sofie has 16 years of experience in transfer pricing. She started her career with EY and helped launch the transfer pricing practice within EY Belgium alongside Kathrine A Kimball. She participated in global and pan-European transfer pricing and supply chain projects in various sectors such as consumer products, foods and beverages, automotive, biotech, and pharmaceuticals. For more than 10 years, Sofie worked as an in-house transfer pricing expert for one of the largest banks in Belgium and gained extensive experience in the specific transfer pricing issues related to the financial sector, including financing and global trading. During this time, she also gained experience in addressing the various challenges related to the development and implementation of transfer pricing systems within an international organisation. Sofie was involved in various transfer pricing audits across Europe and managed the transfer pricing aspects related to business restructuring and post-merger integration.

Sofie is a business engineer from the University of Brussels (Solvay Business School), and she earned a tax degree from the Fiscale Hogeschool Brussels.

Sofie Van Breedam
	Deloitte Belgium Luchthaven Nationaal 1J 1930 Zaventem Belgium Tel: +32 2 600 67 93 Fax: +32 2 600 67 03 Email: svanbreedam@deloitte.com Website: www.deloitte.com Sofie Van Breedam, Deloitte Belgium, is a partner in the global employer services (GES), tax and legal practice in Brussels. She has more than 17 years of experience in advising on tax matters, in particular dealing with compensation and benefits, including equity incentives, for mobile and local employees and (top) executives. Sofie leads the centre of expertise inside the GES business unit. Sofie and her GES team provide world-class rewards-mobility-talent services to HR, tax and legal professionals enabling them to support their company's business objectives by having a sustainable and profound impact on their workforce, both domestically and internationally. As a lead of the centre of expertise, Sofie and her team find the best, most tailored solutions to specific HR or tax and legal inquiries regarding compensation and benefits, expatriate taxation, international mobility, income tax, equity related compensation (including private equity management schemes and M&A related equity plan challenges), tax advisory and executive compensation. Sofie started her career as a tax lawyer before joining Deloitte. Sofie holds a master's degree in law from the University of Leuven (Belgium) and a master's in tax law from the Solvay Business School (Brussels, Belgium). She is a member of the Belgian Institute for Tax Advisors.

Sofie Van Breedam

Deloitte Belgium

Luchthaven Nationaal 1J

1930 Zaventem

Belgium

Tel: +32 2 600 67 93

Fax: +32 2 600 67 03

Email: svanbreedam@deloitte.com

Website: www.deloitte.com

Sofie Van Breedam, Deloitte Belgium, is a partner in the global employer services (GES), tax and legal practice in Brussels. She has more than 17 years of experience in advising on tax matters, in particular dealing with compensation and benefits, including equity incentives, for mobile and local employees and (top) executives. Sofie leads the centre of expertise inside the GES business unit.

Sofie and her GES team provide world-class rewards-mobility-talent services to HR, tax and legal professionals enabling them to support their company's business objectives by having a sustainable and profound impact on their workforce, both domestically and internationally.

As a lead of the centre of expertise, Sofie and her team find the best, most tailored solutions to specific HR or tax and legal inquiries regarding compensation and benefits, expatriate taxation, international mobility, income tax, equity related compensation (including private equity management schemes and M&A related equity plan challenges), tax advisory and executive compensation.

Sofie started her career as a tax lawyer before joining Deloitte. Sofie holds a master's degree in law from the University of Leuven (Belgium) and a master's in tax law from the Solvay Business School (Brussels, Belgium). She is a member of the Belgian Institute for Tax Advisors.

Annick Visschers
	Laga Gateway building Luchthaven Nationaal 1 J 1930 Zaventem Belgium Tel: +32 2 800 70 72 Mobile: +32 477 72 98 31 Email: avisschers@laga.be Website: www.laga.be Annick Visschers, Laga (Deloitte Legal), joined the tax controversy solutions team in 2010. Before this, Annick practiced at Stibbe until 1999. A member of the Brussels Bar since 1996, Annick specialises in Belgian and international law and focuses on tax risk management (preventing disputes and resolving business issues), tax litigation (defending clients before Belgian tax courts, the Supreme Court and the European Court of Justice), tax recovery and criminal tax matters. Annick is a member of the editorial staff of the journal Révue Générale du Contentieux Fiscal and CFO-magazine and of the editorship (doctrine) of the Tijdschrift voor Fiscaal Recht. She is also the author of numerous articles on tax risk management and the investigative powers of the tax authorities. Annick graduated from the University of Leuven in 1995 and studied tax law at the Free University of Brussels.

Annick Visschers

Laga

Gateway building

Luchthaven Nationaal 1 J

1930 Zaventem

Belgium

Tel: +32 2 800 70 72

Mobile: +32 477 72 98 31

Email: avisschers@laga.be

Website: www.laga.be

Annick Visschers, Laga (Deloitte Legal), joined the tax controversy solutions team in 2010. Before this, Annick practiced at Stibbe until 1999.

A member of the Brussels Bar since 1996, Annick specialises in Belgian and international law and focuses on tax risk management (preventing disputes and resolving business issues), tax litigation (defending clients before Belgian tax courts, the Supreme Court and the European Court of Justice), tax recovery and criminal tax matters.

Annick is a member of the editorial staff of the journal Révue Générale du Contentieux Fiscal and CFO-magazine and of the editorship (doctrine) of the Tijdschrift voor Fiscaal Recht. She is also the author of numerous articles on tax risk management and the investigative powers of the tax authorities.

Annick graduated from the University of Leuven in 1995 and studied tax law at the Free University of Brussels.