Finland

Borenius Attorneys Ltd

Eteläesplanadi 2

00130 Helsinki

Finland

Tel: +358 20 713 3467

Email: mikko.alakare@borenius.com

Website: www.borenius.com

Mikko Alakare is specialist partner at Borenius Attorneys, the Finnish member of Taxand. Before joining Borenius as a lawyer in 2004, Mikko worked as a trainee at Borenius and at another Finnish law firm. He has also served as the chairman of the board of directors in HYY Group and as a member of the board of directors in several other companies. He became a member of the Finnish Bar Association in 2008.

Mikko has assisted several companies in their VAT related matters concerning real estate, M&A, taxation of non-profit organisations and international trade, among other areas. Mikko's clients include companies from Finnish family-owned businesses to large multinationals and charities. He frequently assists companies and non-profit organisations in their tax litigation, and has been ranked as a Tax Controversy Leader by International Tax Review in 2014.

Mikko is particularly acknowledged for his solid knowledge of various fields of law, which allows him to consider several legal aspects client matters and contributes to his in-depth understanding of different business sectors. In addition to indirect taxation, Mikko advises on a wide range of domestic and international tax issues concerning corporate tax and personal income taxation. In addition, he is specialised in corporate law, M&A and real estate transactions. He has also been involved in private equity fund formation.

Mikko has collaborated on several publications including European VAT Handbook 2014/2015. He is also an experienced lecturer.

Mikko holds a master of laws degree received from the University of Helsinki, which he received in 2004. He is a member of the Association of Finnish Lawyers, the International Fiscal Association, and the Finnish Tax Advisors' Association.

Deloitte Finland

Porkkalankatu 24

PO Box 122

00181 Helsinki

Finland

Tel: +358 20 755 5545

Email: harri.huikuri@deloitte.fi

Website: www.deloitte.fi

Harri Huikuri leads the local indirect tax service line at Deloitte Finland. Harri has previously worked as a tax director in another audit firm, as a tax professional in a major law firm, and at the Finnish Tax Administration. He has extensive experience in both international and domestic indirect tax issues.

Harri has served several international and Finnish companies in their VAT related matters, including infrastructure and real estate industries, international trade and project deliveries, business model reorganisations and transaction advisory, as well as VAT exempt businesses. He has acted as an adviser in numerous acquisitions and restructurings for both industrial clients and venture capitalists.

Harri's expertise is international VAT, M&A and real estate. He has a degree in law (LLM), and is also an experienced lecturer at tax seminars.

Borenius Attorneys Ltd

Eteläesplanadi 2

00130 Helsinki

Finland

Tel. +358 20 713 3465

Email: henna.jovio@borenius.com

Website: www.borenius.com

Henna Jovio is a senior associate at Borenius Attorneys, the Finnish member of Taxand. Before joining Borenius in 2014, she worked in the indirect tax team with one of the Big 4 firms for seven years.

Henna specialises in indirect taxation with a particular focus on VAT, customs and excise duties. Her fields of expertise include the indirect taxation of international trade as well as the planning of global activities of both Finnish-based multinationals and foreign-owned subsidiaries in Finland. Henna is experienced in advising on day-to-day indirect tax matters and assisting in the indirect tax aspects of tax strategy and management. She also has extensive experience in acting as an indirect tax adviser in restructurings and transactions, including due diligence, and in tax litigation concerning VAT, customs and excise duties.

Henna's expertise lies within various business sectors including financial services, healthcare, real estate and construction, telecommunications and e-business, and transport and logistics, among others. Henna also lectures on domestic and international VAT topics at open seminars and tailored VAT trainings.

In addition to her master of law degree from the University of Helsinki, Henna has studied accounting at Aalto University School of Business in Helsinki. Henna is a member of the Finnish Tax Advisors' Association and a member of the International Fiscal Association.

Deloitte Finland

Porkkalankatu 24

PO Box 122

00181 Helsinki

Finland

Tel: +358 20 755 5506

Email: petri.salomaa@deloitte.fi

Website: www.deloitte.fi

Petri Salomaa is a partner with the indirect tax practice of Deloitte Finland.

Petri specialises in indirect tax and has extensive experience in Finnish and international VAT matters. Petri joined Deloitte Finland in February 2005. He previously worked as an internal tax adviser at Nokia Group, and from 1997 to 2005, he was a tax consultant at other Big 4 companies.

Petri has acted as an adviser in numerous acquisitions and restructurings as well as in outsourcing and cross-border supply chain projects. He also specialises in VAT issues relating to the financial sector, real estate and construction industry. Petri has served several EU, US and Asia-based multinationals in their Finnish indirect tax matters.

Global tax planning publications have, for several years, nominated Petri as one of the leading tax advisers in the Finnish market. Petri has published articles in Finnish tax and accounting magazines, co-authored tax planning publications, and lectured in hundreds of tax seminars.

Petri has a university degree in both law (LLM, taxation) and economics (accounting).

Deloitte Finland

Porkkalankatu 24

PO Box 122

00181 Helsinki

Finland

Tel: +358 20 755 5655

Email: timo.sneck@deloitte.fi

Website: www.deloitte.fi

Timo Sneck joined Deloitte Finland in 2012. He has been advising Finnish and multinational clients on customs and excise duties since 1999. Timo worked at other Big 4 companies before joining Deloitte Finland, and before that was with the National Board of Customs (1996-1999).

Timo specialises in international sourcing and distribution structures, customs duty planning, free trade optimisation, customs valuation and classification reviews, customs compliance programs and customs litigation. He has assisted many large Finnish industrial companies with customs duty compliance, risk management and planning.

Timo has extensive experience advising companies operating in the energy industry with matters related to energy taxation and climate regulation.

He is a regular speaker and has facilitated numerous customs and excise trainings for Finnish and multinational clients. He is the author of a textbook on European customs law (WSOY 2002).

Timo has a master's in law from the University of Turku.