Belgium

Deloitte Belgium

Kortrijksesteenweg 1146-9051 Ghent

Belgium

Tel: +32 9 393 74 02

Mobile: + 32 497 51 53 79

Fax:+32 9 393 75 02

Email: gdecoene@deloitte.com

Website: www.deloitte.be

Guy Decoene is partner of the Indirect Tax practice in Ghent, Belgium.

Guy joined Deloitte & Touche in 1995 after working with the VAT authorities for 14 years, where he was also the trainer of VAT inspectors.

Guy's main specialty is consumer business (retail, tourism, hospitality, consumer products).

Author of numerous articles and lecturer at many seminars.

Graduate in accountancy and recognised tax consultant.

Guy's mother tongue is Dutch; he is fluent in English and French.

Deloitte Belgium

Berkenlaan 8a

1831 Brussels / Diegem

Belgium

Tel: +32 2 600 6603

Cell: +32 497 051219

Email: nmoris@deloitte.com

Website: www.deloitte.com

Nick is a partner in the Customs and Global Trade practice in Brussels and leads the customs and global trade automation team, which provides companies and public bodies with support and advice on technology solutions for tax and accounting a worldwide basis.

Nick focuses on support and advice regarding global trade solutions and has a great deal of experience with SAP (including SAP GTS, SAP FT, SAP EH&S, SAP IS-OIL and SAP Beverage). Nick and his team have supported many multinationals with the set-up of international trade processes in ERP. In this respect, Nick has assisted clients with the set-up of the following processes in the ERP environment:

• Classification;

• Import/export declaration processes (paper based and electronic);

• Customs regimes such as bonded warehousing, inward and outward processing relief and processing under customs control;

• Excise warehousing and excise reporting;

• Preferential origin determination;

• Export controls, embargo screening and denied party list screening;

• Environmental controls (for example, ReacH);

• Intrastat and VAT processes; and

• Restitution processes.

Across his 17 years of experience in indirect tax, 12 of which were in global trade solutions, Nick has been able to combine tax technical skills with ERP implementation experience. As such, Nick has led mixed teams of tax/business resources and ERP consultants during the implementation of the ERP processes.

Nick holds a master's degree in economics, as well as a master of tax law, from the Catholic University of Leuven.

Deloitte Belgium

Berkenlaan 8

Diegem, 1831

Belgium

Tel: +3226006653

Email: lnevelsteen@deloitte.com

Website: www.deloitte.be

Liesbet Nevelsteen, Deloitte Belgium, is the lead indirect tax partner for international supply chain structuring and business model optimisation (BMO) at Deloitte Belgium. 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 'standalone' but is fully aligned with broader tax, legal, operational, and systems concerns. Liesbet also has extensive experience in SSC and ERP set up.

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 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, allowed Liesbet and her team to develop innovative product offerings.

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

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

Deloitte Belgium

Berkenlaan 8b

Diegem

Brussels 1831

Belgium

Tel: +32 2 600 66 06

Email: frutten@deloitte.com

Website: www.deloitte.be

Fernand Rutten, Deloitte Belgium, is the Global Customs and Global Trade Leader and managing partner of the Customs and Global Trade service line.

Fernand has more than 23 years of experience in indirect tax, with a strong focus on customs, excises and global trade matters. Before becoming a consultant, he worked as a customs official with the Dutch customs authorities and dealt with several customs and global trade matters, issued rulings on customs valuation, and customs economic procedures. Approximately 19 years ago, Fernand became a customs and global trade consultant. He grew his specialisation in a variety of customs and global trade matters and built a specialised group of experts that serves clients in both the public and private sectors in business model optimisation, automation, compliance, export controls, excises, litigation, valuation, origin, classification, and data analytics. In leading the Belgian customs and global trade service line, Fernand has advised clients on customs and global trade matters in many domains.

In May 2010, he became the Global Leader for Customs and Global Trade.

For six years, Fernand was a lecturer at the University of Leiden in the Netherlands in customs and international trade. He also lectured for three years at the University of Antwerp in customs and international trade. In addition, Fernand is a regular speaker, has written many articles on customs and global trade and has authored a number of books on customs and global trade matters.

Fernand has a law degree from the University of Leiden in the Netherlands, with specialisation in customs, international trade, excises and VAT. He is a member of the Belgian Institute of Tax Advisers.

Laga

Berkenlaan 8a

1831 Brussels / Diegem

Belgium

Tel: +32 2 800 70 11

Email: dstas@laga.be

Website: www.laga.be

Danny Stas is a VAT expert and managing partner of Laga.

Danny has 20 years of experience as an adviser/lawyer in VAT.

He started his career as a VAT consultant with Arthur Andersen, later working as a (managing) partner at a tax boutique. He joined Laga in January 2012. He is a tax lawyer specialised in VAT, in particular with respect to real estate and financial transactions, as well as eco taxes and contributions.

In the real estate industry, Danny focuses on VAT consulting for clients in the private (for example real estate developers, REITs, hospitals, senior housing, among others) and public sectors and the broad corporate market at national and international level. Besides the specific VAT topics (for example reduced VAT rates, VAT exemptions), he also has good knowledge of alternative financing of real estate and transfer duties.

Danny earned a degree in law from KUL, Leuven (1994) and a degree in tax and accounting from Vlerick, RUG (1995). He has authored several books and articles discussing VAT related matters. He is also a regular speaker at internal and external seminars and is regularly consulted in his expertise domain by professional federations in Belgium on legislative initiatives.

Deloitte Belgium

Berkenlaan 8a

1831 Brussels / Diegem

Belgium

Tel: + 32 2 600 66 39

Email: vanderpaal@deloitte.com

Website: www.deloitte.com

Johan Van der Paal is an indirect tax partner with Deloitte Belgium, based in Brussels. He heads up the financial services tax group of Deloitte Belgium.

Johan has 20 years of experience as an adviser in indirect taxes, with a focus on VAT. He developed a focus on tax matters affecting the financial services and energy and utilities industries. He assists clients on a variety of Belgian and international indirect tax matters, both in the framework of the expansion of multinational groups or in a mergers and acquisitions context. He is coordinating global or regional indirect tax work for a series of European-based multinationals.

In the financial services industry, Johan's work includes setting up VAT efficient group structures and cost sharing arrangements, both on Belgian and cross-border level. He negotiated a number of innovative arrangements with the Belgian tax authorities. His deep knowledge of the energy sector, both in Belgium and Europe, has allowed Johan and his team to help clients develop systems and processes to manage the different indirect taxes affecting their product flows, combining VAT, excise and environmental tax reporting.

Johan is a regular speaker at internal and external seminars. He is chief editor of the only periodical on the Belgian market dedicated to VAT, the BTW-Brief / La Lettre TVA. He is regularly consulted in his expertise domain by professional federations in Belgium on legislative initiatives.

Johan has a law degree from Katholieke Universiteit Leuven as well as a master's degree in tax management from the Vlerick Management School.

Johan is a member of the Belgian Institute for Accountants and Tax Consultants (IAB).

Deloitte Belgium

Berkenlaan 8a

1831 Brussels / Diegem

Belgium

Tel: + 32 2 600 66 60

Email: pvandendriessche@deloitte.com

Website: www.deloitte.com

Piet Vandendriessche, Deloitte Belgium, is the managing partner of Deloitte Belgium's Tax and Legal team and the EMEA Regional Tax and Legal managing director. He is a member of the Deloitte Belgium and Global Tax and Legal executive teams. Piet is also a member of the Belgian Institute of Tax Advisors, the Belgian branch of IFA, and a member of the VAT Expert Group at the European Commission.

Piet has more than 27 years of experience in international tax matters with a strong focus on indirect taxes. He has specialised in indirect taxes for 20 years, and has extensive knowledge in all areas of indirect tax, including global outsourcing, supply chain, tax management consulting, public sector, international tax consulting, compliance customs and real estate matters, among others.

Piet has advised many clients on indirect tax matters in a variety of areas. He has led the Belgian indirect tax service line for many years, and also served as the Global Indirect Tax Leader for five years. Piet has led the Belgian Tax and Legal practice since January 2008. Since April 22 2013, he has also taken on the role of EMEA Regional Tax and Legal Leader.

Piet is a lecturer at the KU Leuven. He has written many articles and a number of books on VAT matters.

Liedekerke Wolters Waelbroeck Kirkpatrick

Boulevard de l'Empereur 3 Keizerslaan

1000 Brussels

Belgium

Tel: +32 2 551 15 52

Fax: +32 2 551 16 25

Email: s.wilmet@liedekerke.com

Website: www.liedekerke.com

Stéphane Wilmet has been with Liedekerke Wolters Waelbroeck Kirkpatrick since 1991 and a partner since 2003. He heads the dedicated VAT team at Liedekerke.

He also specialises in the tax aspects of real estate transactions and in the taxation of insurance companies and pension funds. He regularly advises leading Belgian and multinational companies and also acts as counsel for institutional investors.

His practice ranges from providing counsel on the organisation of assets and accounting issues to handling disputes between taxpayers and the tax authorities.

He also defends his clients' interests before the tax authorities in the context of ruling procedures. Stéphane is a former professor at the Haute Ecole Francisco Ferrer (Cooremans Institute), where he lectured on indirect taxes and VAT law. He has written various publications on tax law.

He speaks French and English, and is a member of UPSI (Union Professionnelle du Secteur Immobilier).