Netherlands

Wilhelminakade 1

Rotterdam 3072 AP

Netherlands

Tel: +31 (0) 88 288 69 53

Email: jadeclercq@deloitte.nl

Website: www.deloitte.nl

Jan De Clercq is member of the Deloitte Global Indirect Tax Executive, leading the deployment of our Global Indirect Tax Automation offerings. He also leads the Indirect Tax Management Consulting (Indirect Tax TMC) team of Deloitte Netherlands. For more than a decade, Jan has primarily focused on assisting clients during large scale finance transformation, tax strategy and indirect tax automation projects. He is based in the Netherlands and has worked both in the US (San Francisco/New York) and Belgium (Brussels).

Together with his team, Jan helps clients improve their business processes, including integrating tax into their enterprise resource planning (ERP) systems, indirect tax data analytics, tax refund initiatives, eLearning and indirect tax reviews. His team works alongside the Deloitte Consulting and finance transformation teams.

Laan van Langerhuize 9

1186 DS Amstelveen

Netherlands

Tel: +31 (20) 6 561224

Email: mobach.leo@kpmg.nl

Website: www.kpmg.com

Leo has been advising on national and international VAT issues, in particular European VAT issues, for more than 25 years. He assists organisations with drawing up an indirect tax strategy so that the risks associated with indirect taxes can be managed more effectively and tax savings opportunities can be accessed. Leo is a member of the board of KPMG's Global Indirect Tax Services network. He also lectures in tax law at the Erasmus University in Rotterdam.

His specialisations are financial institutions and internationally operating businesses active in consumer and business electronics.

He has a degree in fiscal economics from Erasmus University in Rotterdam and is a member of the Dutch Association of Tax Advisers

Orlyplein 10

1043 DP Amsterdam

Netherlands

Tel: +31 88 288 20 08

Email: mschrauwen@deloitte.nl

Website: www.deloitte.com

Michel Schrauwen is an international indirect tax partner at Deloitte Netherlands with a clear focus on the financial services Industry. Michel has more than 18 years of experience in indirect taxes.

He also leads the Indirect Tax Financial Services Industry practice of Deloitte Netherlands; a team of indirect tax advisers fully dedicated to the financial sector.

Michel leads a large number of national and international tax advisory projects for clients in the financial services industry including real estate, insurance, banking, pension funds and investment management to reduce indirect tax inefficiencies. Michel provides data analytical solutions to the financial services industry to identify potential risks and opportunities, negotiate refunds/compromises with the tax authorities, and provide solutions (such as VAT automation in ERP systems) to enhance the quality, controls and reliability of the VAT returns and tax filings. He also provides financial institutions, as well as insurance, banking and tax advisers' associations, with indirect tax technical training courses.

Michel has successfully litigated several indirect tax cases for clients resulting in considerable savings and has authored various articles in newspapers and tax technical journals with regard to indirect taxes.

Michel advises a wide range of clients across many industries including several major Dutch banks, insurance companies, pension funds, asset managers, private equity funds, sovereign wealth funds, real estate funds, market makers and custodians.

Michel graduated from the University of Maastricht with a specialisation in Dutch civil law and tax law.

Orlyplein 10

1043 DP Amsterdam

Netherlands

Tel: +31 88 2884614

Mob: +31 650507849

Fax: +31 88 288 9763

Email: pschrijver@deloitte.nl

Website: www.deloitte.com

Pascal Schrijver is a Deloitte Netherlands indirect tax partner and leader of the DTTL Technology, Media and Telecommunications/Indirect Tax industry group.

Pascal advises domestic and foreign clients operating in the TMT industry on indirect tax aspects of business transactions compliance issues and M&A. Over the last 16 years Pascal has been involved in many restructuring projects for operators and technology equipment manufacturers, online gaming companies and various content providers, among others.

Pascal holds a degree in tax law from University Groningen and is a board member of the indirect tax department of the Dutch Association of Tax Lawyers. Pascal also lectures on VAT at University of Leiden in the Netherlands.

Laan van Langerhuize 9

1186 DS Amstelveen

The Netherlands

Tel: +31 206 561025

Email: vannorden.gert-jan@kpmg.nl

Website: www.kpmg.com

Gert-Jan van Norden is an indirect tax partner with KPMG Meijburg & Co in the Netherlands and has been advising on indirect tax for more than 10 years.

Gert-Jan graduated in both indirect tax law and business law at Leiden University in the Netherlands. He obtained a PhD degree in tax law at Tilburg University, the Netherlands, for his thesis on group companies and European VAT.

His clients are predominantly in the financial services sector, but he also advises multinational clients and national clients from other sectors such as international trade and manufacturing. Moreover, he is active in the field of government advising in respect of indirect tax reform.

Gert-Jan is a professor of indirect tax at Tilburg University in the Netherlands and also lectures for the Indirect Tax Post-Master Programme of European Fiscal Studies at Erasmus University Rotterdam (the Netherlands). He regularly contributes articles on indirect tax to international and national journals.

He is a frequent speaker at international and national conferences and seminars and notably to the Dutch tax authorities and Dutch tax courts.

Wilhelminakade 1

Rotterdam 3072 AP

Netherlands

Tel: +31 88 288 86 48

Mobile: +31 68 355 52 95

Email: rvanhorick@deloitte.nl

Website: www.deloitte.nl

Rogier Vanhorick is EMEA Indirect Tax Leader and the Netherlands Category Leader for Deloitte VAT & Indirect Tax. He is a partner in the Rotterdam office with 19 years' experience in indirect tax.

Rogier practises in all fields of international VAT & indirect tax with a focus on international VAT issues. He assists mainly international clients in the global arena and he has advised a number of commodity trading banks, major energy and oil & gas clients (utilities – electricity and gas, oil and gas – upstream, mid and downstream and oil services), international finance/holding issues, derivative trading, telecommunications, distribution & international transactions. His main area of expertise lies in the indirect tax treatment of commodity and derivative trading.

Rogier is a lecturer at the University of Amsterdam (VU) at Indirect Tax Accent, and in European Fiscal Studies at the Erasmus University in Rotterdam and is involved in regular VAT courses. He is a regular speaker on various platforms and seminars for international clients.

Rogier graduated from the University of Leiden with a specialisation in indirect tax law. He is a member of the Dutch Association of Tax Advisers (Nederlandse Orde van Belastingadviseurs).