Luxembourg

June 27, 2017

Julie Carbiener
	Allen & Overy 33 avenue J.F. Kennedy L-1855 Luxembourg PO Box 5017 L-1050 Luxembourg Tel: +352 44 44 5 5118 Mob: +352 661 444 136 Email: julie.carbiener@allenovery.com Website: www.allenovery.com Julie Carbiener is a senior associate at Allen & Overy Luxembourg and has seven years of experience in VAT, tax litigation and international tax law. Julie is in charge of the Luxembourg VAT department. She has significant experience in advising on VAT aspects of private equity transactions, international real estate investments, as well as the structuring of regulated and unregulated investment funds. She also has extensive experience in VAT litigation. Julie is a member of the International Fiscal Association (IFA), the VAT technical committee of the Association of the Luxembourg Fund Industry (ALFI) and the VAT group of the Luxembourg Bankers' Association (ABBL). She is also a member of the European Commission's financial transaction tax working group. She has written several articles on Luxembourg tax topics and has been a speaker at various tax seminars. She is a member of the Luxembourg Bar and was also admitted as an avocet in France in 2009. She has two master's degrees from the University of Strasbourg, in private law and business law. She speaks English, French and German fluently and understands Spanish.

Julie Carbiener

Allen & Overy

33 avenue J.F. Kennedy

L-1855 Luxembourg

PO Box 5017

L-1050 Luxembourg

Tel: +352 44 44 5 5118

Mob: +352 661 444 136

Email: julie.carbiener@allenovery.com

Website: www.allenovery.com

Julie Carbiener is a senior associate at Allen & Overy Luxembourg and has seven years of experience in VAT, tax litigation and international tax law. Julie is in charge of the Luxembourg VAT department. She has significant experience in advising on VAT aspects of private equity transactions, international real estate investments, as well as the structuring of regulated and unregulated investment funds. She also has extensive experience in VAT litigation.

Julie is a member of the International Fiscal Association (IFA), the VAT technical committee of the Association of the Luxembourg Fund Industry (ALFI) and the VAT group of the Luxembourg Bankers' Association (ABBL). She is also a member of the European Commission's financial transaction tax working group.

She has written several articles on Luxembourg tax topics and has been a speaker at various tax seminars.

She is a member of the Luxembourg Bar and was also admitted as an avocet in France in 2009. She has two master's degrees from the University of Strasbourg, in private law and business law.

She speaks English, French and German fluently and understands Spanish.

Christian Deglas
	Deloitte Luxembourg 560, Rue de Neudorf L-2220, Luxembourg Tel: +352 45145 2611 Email: cdeglas@deloitte.lu Website: www.deloitte.com Christian Deglas, Deloitte Luxembourg, leads the indirect tax department in Luxembourg. He has more than 20 years of experience in international VAT. Christian is focused on indirect tax issues (VAT, customs duties, registrations and stamp duties) across various industries, including retail, telecommunications, entertainment services, transportation, private equity and real estate. Christian assists clients with tax audits and negotiations with VAT authorities in different countries, for both tax controversy and tax compliance. Christian is a member of the Belgian Institute of Taxation Specialists (IAB/IEC), and a member of the Luxembourg Institute of Chartered Accountants (OEC). He is Deloitte's indirect tax global talent partner and a member of the EMEA and global Indirect Tax Exco, a regular speaker at various national and international training courses and seminars, and a guest lecturer at a number of universities. Before joining Deloitte Luxembourg, Christian built up expertise in various major consulting firms and in industry. Christian has degrees in accountancy and tax from HANTAL Kortrijk, Belgium, tax sciences from Fiskale Hogeschool, Brussels, Belgium and trade sciences with a tax specialisation from EHSAL, Brussels. He is fluent in French, English, German, and Dutch.

Christian Deglas

Deloitte Luxembourg

560, Rue de Neudorf

L-2220, Luxembourg

Tel: +352 45145 2611

Email: cdeglas@deloitte.lu

Website: www.deloitte.com

Christian Deglas, Deloitte Luxembourg, leads the indirect tax department in Luxembourg. He has more than 20 years of experience in international VAT. Christian is focused on indirect tax issues (VAT, customs duties, registrations and stamp duties) across various industries, including retail, telecommunications, entertainment services, transportation, private equity and real estate. Christian assists clients with tax audits and negotiations with VAT authorities in different countries, for both tax controversy and tax compliance.

Christian is a member of the Belgian Institute of Taxation Specialists (IAB/IEC), and a member of the Luxembourg Institute of Chartered Accountants (OEC).

He is Deloitte's indirect tax global talent partner and a member of the EMEA and global Indirect Tax Exco, a regular speaker at various national and international training courses and seminars, and a guest lecturer at a number of universities.

Before joining Deloitte Luxembourg, Christian built up expertise in various major consulting firms and in industry.

Christian has degrees in accountancy and tax from HANTAL Kortrijk, Belgium, tax sciences from Fiskale Hogeschool, Brussels, Belgium and trade sciences with a tax specialisation from EHSAL, Brussels.

He is fluent in French, English, German, and Dutch.