Ireland

June 27, 2017

Pascal Brennan
	Deloitte Ireland Earlsfort Terrace Dublin 2 Ireland Tel: +353 1 417 2443 Email: pabrennan@deloitte.ie Website: www.deloitte.com Pascal Brennan, Deloitte Ireland, is a partner and serves as national indirect tax leader. He has more than 30 years' experience, and having worked with both the Revenue Commissioners and in private practice, is uniquely placed to bring insight from both sides to any dispute. This knowledge can help to facilitate settlement of complex tax disputes without litigation. Pascal also has market-leading experience in tax litigation and has brought tax disputes for clients to all levels of the Irish tax appeals system. This experience can aid in negotiations with regulators which may result in favourable out-of-court settlements in otherwise intractable situations at stages of the tax appeals process. Pascal advises organisations doing business in all industries in Ireland, including many of the world's leading brand names.

Pascal Brennan

Deloitte Ireland

Earlsfort Terrace

Dublin 2

Ireland

Tel: +353 1 417 2443

Email: pabrennan@deloitte.ie

Website: www.deloitte.com

Pascal Brennan, Deloitte Ireland, is a partner and serves as national indirect tax leader. He has more than 30 years' experience, and having worked with both the Revenue Commissioners and in private practice, is uniquely placed to bring insight from both sides to any dispute. This knowledge can help to facilitate settlement of complex tax disputes without litigation.

Pascal also has market-leading experience in tax litigation and has brought tax disputes for clients to all levels of the Irish tax appeals system. This experience can aid in negotiations with regulators which may result in favourable out-of-court settlements in otherwise intractable situations at stages of the tax appeals process.

Pascal advises organisations doing business in all industries in Ireland, including many of the world's leading brand names.

Donal Kennedy
	Deloitte Ireland Deloitte & Touche House 29 Earlsfort Terrace Dublin 2 Ireland Tel: +353 (1) 417 2200 Fax: +353 (1) 417 2300 Email: dokennedy@deloitte.ie Website: www.deloitte.com/ie Donal Kennedy, Deloitte Ireland, is a solicitor and director in the Dublin indirect tax group. He has more than 25 years' experience in VAT consultancy and planning at domestic and international levels, including a number of years with the Revenue Commissioners and a period in Australia working in GST. He also has legal experience as a practicing solicitor. Donal advises a wide range of private and large corporate clients and public bodies. He has experience in infrastructure projects (urban regeneration, light rail, sewage treatment plant, power generation, electricity interconnector and waste to energy), property/construction projects (hospitals, shopping centres, retail parks, industrial, office, hotel and residential) and business projects (wholesale electricity market, telecoms, automotive industry, hotel and leisure sector, petrol and oil industry, manufacturing, wholesale, distribution and retail sectors). Donal is a member of the Law Society of Ireland's Taxation Committee and Irish Government's Tax Administration Liaison indirect tax committee. He is author of "VAT on Property", the definitive Irish textbook on this area, published by the Irish Taxation Institute. He lectures and tutors on VAT to a number of professional bodies, including the Law Society of Ireland and the Irish Tax Institute. He holds honours degrees in both law and commerce.

Donal Kennedy

Deloitte Ireland

Deloitte & Touche House

29 Earlsfort Terrace

Dublin 2

Ireland

Tel: +353 (1) 417 2200

Fax: +353 (1) 417 2300

Email: dokennedy@deloitte.ie

Website: www.deloitte.com/ie

Donal Kennedy, Deloitte Ireland, is a solicitor and director in the Dublin indirect tax group. He has more than 25 years' experience in VAT consultancy and planning at domestic and international levels, including a number of years with the Revenue Commissioners and a period in Australia working in GST. He also has legal experience as a practicing solicitor.

Donal advises a wide range of private and large corporate clients and public bodies. He has experience in infrastructure projects (urban regeneration, light rail, sewage treatment plant, power generation, electricity interconnector and waste to energy), property/construction projects (hospitals, shopping centres, retail parks, industrial, office, hotel and residential) and business projects (wholesale electricity market, telecoms, automotive industry, hotel and leisure sector, petrol and oil industry, manufacturing, wholesale, distribution and retail sectors).

Donal is a member of the Law Society of Ireland's Taxation Committee and Irish Government's Tax Administration Liaison indirect tax committee. He is author of "VAT on Property", the definitive Irish textbook on this area, published by the Irish Taxation Institute. He lectures and tutors on VAT to a number of professional bodies, including the Law Society of Ireland and the Irish Tax Institute. He holds honours degrees in both law and commerce.