Switzerland

Löwenstrasse 19

PO Box 1876

CH – 8021 Zurich

Switzerland

Tel: +41 44 215 5252

Fax: +41 44 215 5200

Email: zurich@swlegal.ch

Website: www.swlegal.ch

Harun Can is a partner in Schellenberg Wittmer's tax team in Zurich. He specialises in Swiss and international tax planning for multinational corporations and private equity funds and has special knowledge regarding the relocation of its managers to Switzerland. Harun also has broad experience in real estate transactions and special expertise in VAT law.

Harun is the founder and chairman of the mwst netzwerk zh, a network of VAT specialists. He is also the author and co-author of numerous articles on international and domestic tax law and Switzerland's country reporter for the IFA 2012 Congress in Boston on the subject of Enterprise Services.

Harun studied law at the University of St Gallen, graduating in 1994 (lic iur HSG). He was admitted to the bar in 1997 and qualified as a Swiss certified tax expert in 2000. He obtained a master of laws degree from the London School of Economics (LL M Tax 2001), and in 2005, became a Swiss VAT expert.

Schellenberg Wittmer is one of the leading business law firms in Switzerland. More than 140 lawyers in Zurich and Geneva advise domestic and international clients on all aspects of business law. The firm's areas of expertise include: banking and finance, capital markets, competition and antitrust, construction, corporate and commercial, dispute resolution, employment, insurance, and international arbitration, intellectual property/information technology, internal corporate investigations, international arbitration, M&A, private equity and venture capital, private clients, trusts and estates, foundations, real estate and construction, restructuring and insolvency, sports, art and entertainment, taxation, trade and transport, white-collar crime and compliance.

Route de Pre-Bois 20

1215 Geneva 15

Switzerland

Direct: +41 (0)58 279 83 67

Main: +41 (0)58 279 88 00

Fax: +41 (0)58 279 98 55

Email: olhody@deloitte.ch

Website: www.deloitte.ch

Olivier Hody is a partner working for both Deloitte Switzerland and Deloitte Belgium. He is the partner responsible for the indirect tax team of the Romandie region, based in Geneva, combining this role with his co-leadership responsibilities for Deloitte's Global Tax Centre (Europe) in Brussels. He studied law at the Université Libre de Bruxelles and obtained a master's degree in tax at the Ecole Supérieure des Sciences Fiscales de l'Ichec.

Since 1998, Olivier has actively participated in the launch of the Global Tax Centre (Europe), enabling multinational companies to outsource, in a centralised way, the management of their pan-European indirect tax obligations and related issues to a single service provider.

In 2013, he also partially relocated to Geneva to lead the development of an indirect tax practice in the Romandie region. He now assists various multinationals with their Swiss and pan EU indirect tax related issues in various sectors and industries, combining EU expertise with Swiss VAT skills, VAT and Customs, as well as compliance and advisory services.

Olivier is a frequent VAT lecturer at the FUCAM in Mons and Charleroi and Ichec in Brussels. He is a visiting professor at the Universidad de Navarra in Spain and at the Université de Genève (both tax LLMs), Olivier has written various articles on VAT matters and is the co-author of two reference books on pan-EU VAT and international trade.

General Guisan-Quai 38

8022 Zurich

Switzerland

Tel/Direct: +41 (0)58 279 63 66

Mobile: +41 (0)79 833 01 63

Email: bsuter@deloitte.ch

Website: www.deloitte.ch

Benno Suter has almost 20 years of experience as a corporate tax and VAT senior adviser including five years as tax director of a multinational bank. He has led Deloitte Switzerland's Indirect Tax Team of 20 specialists for almost 10 years.

Benno Suter works as a project leader for a number of multinational companies across a range of industries. His specialty is VAT, advising the financial services, technology, media and telecommunications, and real estate industries as well as service sectors in general. Another specialty are international ERP-VAT projects in manufacturing and interdisciplinary business modelling optimisations, where VAT and Customs play a predominant role. His experience as an in-house and external tax adviser allows him to find the best workable solutions in complex situations.

Highlights of his experience include:

• Leading substantial international indirect tax projects in respect of the qualification of collective fund's cross border services

• Modelling and moderating complex tax qualification analysis with major banks in view of mirroring complex changes in tax laws

• VAT / transfer pricing coordination projects for all industries and i.e. financial service industry

• Frequent negotiations with Tax Administration in complex matter and audits

• Shaping indirect taxation strategy and concepts for leading companies

• Coordinating international indirect tax queries across the globe for multinational clients of multitude of service and manufacturing sectors

His professional and academic qualifications are:

• Certified Tax Expert

• Degrees in international business law of the University of St Gallen (MBL HSG) and in economics (Betr.oec. HWV Zurich)

• Member of VAT competency board of the Tax Advisers Chamber of Switzerland

• Lecturer in professional programmes and author of various technical articles