Ireland

Deloitte

Deloitte & Touche House

Dublin 2

Ireland

Tel: +353 1 417 2613

Email: kfrawley@deloitte.ie

Website: www.deloitte.ie

Karen Frawley is an international tax partner with nearly 19 years' experience advising a broad range of clients including public bodies, multinational companies, Irish public limited companies and large Irish indigenous companies.

Karen is a leader in Deloitte Ireland's life science industry practice and works with a number of leading medical devices and pharma companies in relation to Irish tax issues such as intellectual property structuring, inversions and business model optimisation. She has particular expertise in advising clients in relation to corporate group reorganisations, M&A transactions and structuring of cross-border transactions.

She also leads the tax management consulting team and has significant expertise in the area of assisting organisations with the management of the tax function, including the design of tax policies and the management of tax risk, as well as the use of tax technology and tax data analytics.

Karen joined Deloitte as a trainee in 1997. She is an associate of the Irish Taxation Institute (CTA) and fellow of the Institute of Chartered Accountants in Ireland (ACA), having achieved a top three placing in the admittance exams for both qualifications. She regularly presents at international tax seminars on Irish, EU and global tax developments.

Karen is a council member of the Irish Taxation Institute and current chair of the Institute's policy and technical committee.

Deloitte

Deloitte & Touche House

Dublin 2

Ireland

Tel: +353 1 417 2992

Email: lorgriffin@deloitte.ie

Website: www.deloitte.ie

Lorraine Griffin is head of tax at Deloitte Ireland and an international and M&A tax partner in Deloitte's Dublin office. She advises a broad range of indigenous Irish companies, private equity houses and multinational companies, covering a wide variety of both Irish and international tax issues.

Lorraine has significant corporate tax and international tax experience. She specialises in international tax, advising multinationals on investing into Ireland and domestic groups on outward investments, and has significant expertise in the areas of intellectual property, corporate restructurings and mergers and acquisitions. This has also included structuring investments into and outside of Ireland, including financing arrangements, manufacturing and supply chain tax aspects. Lorraine works closely with Deloitte's transfer pricing specialists to review the transfer pricing positions of many of her clients and to structure them appropriately, particularly in the context of the 12.5% tax rate in Ireland.

Lorraine advises clients in a range of industries, including technology and telecommunications clients, as well as a range of consumer business clients, but with a particular focus on the life sciences sector, advising various bio-pharma and medical device multinationals.

Lorraine is a former council member of the Irish Taxation Institute, and former chair of the Institute's tax policy and tax technical committee. She has lectured for the Irish Taxation Institute as part of their professional training programme and has given presentations at various seminars and conferences organised by the Institute and by Deloitte.

Deloitte

Deloitte & Touche House

Dublin 2

Ireland

Tel: +353 (1) 417 2407

Email: lokelly@deloitte.ie

Website: www.deloitte.ie

Louise Kelly is an international tax partner with 15 years' experience advising multinational companies and Irish public limited companies on corporate and international tax matters.

She advises Irish and multinational companies, particularly those in the life sciences and technology industries in relation to appropriately tailored structures for both inbound and outbound transactions. Louise has been involved in advising on cross-border group restructures and developing intellectual property management and tax-aligned supply chain strategies for multinationals.

Louise is the M&A tax country leader for Deloitte Ireland and has advised corporates and private equity firms on multiple M&A transactions (both on the buy and the sell side).

Louise led Deloitte's Irish desk in New York for two years, and so brings a unique perspective in advising clients on setting up operations in Ireland and on undertaking group reorganisations.

Louise holds a Bachelor of Science degree in accounting from University College Cork. Louise is an ACA and AITI and was placed in the top five for the ICAI exams and placed first in the final exams for ITI. She is a regular author for Bloomberg BNA publications and is a regular speaker on international tax matters in Ireland and abroad.

Deloitte

Deloitte & Touche House

Dublin 2

Ireland

Tel: +353 1 417 2476

Fax: +353 1 417 2300

Email: joconnor@deloitte.ie

Website: www.deloitte.ie

Joan O'Connor is a senior international tax partner based in Dublin, who led Deloitte's Irish technology, media and telecommunications group until 2015. Joan has around 30 years of international tax experience in two of the Big 4 firms, in Dublin and London, covering a wide range of industries including technology, life sciences, telecommunications, online media and energy. She works with inbound multinational clients from the US, UK, Europe, China and Japan on outbound and inbound transactions, including managing and implementing supply chain assignments using Ireland as a principal company and shared services location for European and worldwide business operations. She previously headed the firm's transfer pricing practice and R&D practice. She has spent extensive time in the US working with US clients.

Joan is a past president of the Irish Taxation Institute. She is a member of the taxation committee of the American Chamber in Ireland and the Irish Institute of European Affairs. She regularly contributes articles to the Irish Tax Review, International Tax Review magazine and its publications and Bloomberg BNA publications.

Deloitte

Deloitte & Touche House

Dublin 2

Ireland

Tel: +353 1 417 2448

Email: depower@deloitte.ie

Website: www.deloitte.ie

Deirdre Power is an eminent and experienced financial services tax adviser and she leads the financial services tax practice of Deloitte in Ireland. She is a chartered accountant with more than 15 years' experience in advising financial services clients in the areas of investment management and funds, banking, securitisation, structured finance and leasing.

She has made a significant contribution to the Irish funds industry over the last 15 years, including being elected as chairman of Irish Funds for 2007-2008 (Irish Funds being the industry body in Ireland). She continues to play an active role in the industry and is currently a member of the Irish Funds Tax Steering Group.

Deirdre plays a role in developing the Irish tax framework, both in funds and banking, in the contributions she makes to the Irish Funds Steering Group and as a member of the banking and Treasury Tax Group, originally established by the Taoiseach's (Irish Prime Minister) Clearing House Group.

Her roles at Deloitte include membership of the Deloitte global asset pooling team, as well as the Deloitte European investment management team.

She was appointed to the board of Deloitte in Ireland in 2015.

From an asset-management perspective, she works with service providers and asset managers on all areas of their business including:

• Product structuring and set-up (alternative and mutual funds, CCF asset-pooling structures) across a range of diverse asset classes;

• Tax structuring strategies, including tax reclaims and relief-at-source claims;

• Tax reporting both in Ireland and in other jurisdictions; and

• Target operating models from a tax and operational perspective, particularly with the changing global tax landscape post BEPS, EU Anti-Tax Avoidance Directive (ATAD) and other EU, OECD and Irish tax changes.

Deirdre has spoken at many investment management and structured finance industry events and regularly writes on industry topics. She is (and has been) a mentor to many talented professionals within Deloitte Ireland as well as a network mentor to participants in the IMI 30% Club.

Deloitte

Deloitte & Touche House

Dublin 2

Ireland

Tel: +353 1 417 2463

Email: jwhelan@deloitte.ie

Website: www.deloitte.ie

Joanne Whelan is a tax partner with Deloitte. She is a qualified lawyer and tax adviser and a member of the Family Firm Institute. She leads Ireland's largest multi-disciplinary private client team. The team comprises a group of lawyers, accountants and tax advisers and this multi-disciplinary approach has enabled Joanne and her team to develop bespoke legal and tax solutions for a large number of Ireland's wealthiest families. She is also the head of the Deloitte corporate administration services department.

Joanne is recognised in the market as one of Ireland's leading experts in the area of gift and inheritance tax. She is the co-author of the Irish Tax Institute's publication "The Taxation of Gifts and Inheritances".

Joanne has extensive experience in advising private clients on all tax-related matters, including:

• Estate planning issues, such as taxation exposure on the transfer of wealth to the next generation by way of gift and inheritance;

• Assisting clients in designing and implementing a comprehensive succession and estate plan tailored to meet their specific needs, having regard to their asset profile and family requirements; and

• Advising on stamp duty issues including group reorganisations and amalgamations, on liquidations and by reason of foreign mergers and transactions between associated companies.

Joanne also leads the corporate administration services department, which provides a wide range of services to both public and private companies, including corporate formations and compliance, business name protection, corporate governance, alternative dispute resolution and employment law.