Finland

August 16, 2017

Lari Hintsanen
	Deloitte Finland Porkkalankatu 24 PO Box 122 00180 Helsinki Finland Tel: +358 50 4802385 Email: lari.hintsanen@deloitte.fi Website: www.deloitte.com Lari Hintsanen, Deloitte Finland, is the managing partner of tax and legal, and is one of the leading tax experts in the country. He is well known in the market for his expertise in international tax matters and his vast restructuring and litigation experience. Lari has gained extensive experience in advising the top management of global groups to find practical solutions to tax strategy, transfer pricing and litigation strategies in variety of jurisdictions. He has also advised clients in finance transformation initiatives. Lari's best capabilities are innovativeness and an ability to inspire people working with him to excel themselves. Lari is a member of Finnish Industries, as well as the tax board of the Chamber of Commerce.

Lari Hintsanen

Deloitte Finland

Porkkalankatu 24

PO Box 122

00180 Helsinki

Finland

Tel: +358 50 4802385

Email: lari.hintsanen@deloitte.fi

Website: www.deloitte.com

Lari Hintsanen, Deloitte Finland, is the managing partner of tax and legal, and is one of the leading tax experts in the country. He is well known in the market for his expertise in international tax matters and his vast restructuring and litigation experience.

Lari has gained extensive experience in advising the top management of global groups to find practical solutions to tax strategy, transfer pricing and litigation strategies in variety of jurisdictions. He has also advised clients in finance transformation initiatives.

Lari's best capabilities are innovativeness and an ability to inspire people working with him to excel themselves.

Lari is a member of Finnish Industries, as well as the tax board of the Chamber of Commerce.

Outi Ukkola
	Deloitte Finland Porkkalankatu 24, PL 122 00181 Helsinki Finland Tel: +358 (0)20 755 5314 Mobile +358 (0)40 588 3632 Fax: +358 (0)20 755 505 Email: outi.ukkola@deloitte.fi Website: www.deloitte.fi Outi Ukkola, Deloitte Finland, serves a wide range of industries with more than 20 years of experience. Outi supports clients getting ready for tax audits and managing the audits throughout the process. She has an excellent relationship with the tax administration and proactively communicates with the administration to explore the best options available for clients. She counsels on litigation strategies and assists with appeals in domestic courts and in mutual agreement procedures. She is praised for her analytical approach in the most complex tax matters. She has led and participated in cross-border business model conversion projects, focusing in particular on intellectual property. Her recent projects include litigation work on a legal restructuring, tax audit defence work on risk profile conversions of manufacturing sites and trade mark charges. Outi has coordinated transfer pricing documentation and valuation work, participated in due diligences and many post-acquisition/integration planning projects. She has initiated BEPS readiness reviews, value chain analysis and relevant documentation for clients working across borders. In M&A, she recently led Finnish tax advisory and contributed to international tax and integration planning of a large multinational manufacturing group acquiring a business segment. She has also assisted the Ministry of Employment and the Economy in R&D incentive research and planning. Outi joined Deloitte & Touche Oy in 2002, working as the head of tax and legal until 2007. Since 2007, she has focused on development and risk management. Before joining Deloitte, Outi was the leader of Arthur Andersen's international and corporate tax service in Helsinki from 1991-02. From 1990 to 1991, Outi worked at PwC. Previous to that, she was at the National Taxpayers' Association from 1987-90. Outi has a LLM degree from Helsinki University and is trained at bench by the Piikkiö Court.

Outi Ukkola

Deloitte Finland

Porkkalankatu 24, PL 122

00181 Helsinki

Finland

Tel: +358 (0)20 755 5314

Mobile +358 (0)40 588 3632

Fax: +358 (0)20 755 505

Email: outi.ukkola@deloitte.fi

Website: www.deloitte.fi

Outi Ukkola, Deloitte Finland, serves a wide range of industries with more than 20 years of experience. Outi supports clients getting ready for tax audits and managing the audits throughout the process. She has an excellent relationship with the tax administration and proactively communicates with the administration to explore the best options available for clients. She counsels on litigation strategies and assists with appeals in domestic courts and in mutual agreement procedures. She is praised for her analytical approach in the most complex tax matters.

She has led and participated in cross-border business model conversion projects, focusing in particular on intellectual property. Her recent projects include litigation work on a legal restructuring, tax audit defence work on risk profile conversions of manufacturing sites and trade mark charges. Outi has coordinated transfer pricing documentation and valuation work, participated in due diligences and many post-acquisition/integration planning projects. She has initiated BEPS readiness reviews, value chain analysis and relevant documentation for clients working across borders. In M&A, she recently led Finnish tax advisory and contributed to international tax and integration planning of a large multinational manufacturing group acquiring a business segment.

She has also assisted the Ministry of Employment and the Economy in R&D incentive research and planning.

Outi joined Deloitte & Touche Oy in 2002, working as the head of tax and legal until 2007. Since 2007, she has focused on development and risk management. Before joining Deloitte, Outi was the leader of Arthur Andersen's international and corporate tax service in Helsinki from 1991-02. From 1990 to 1991, Outi worked at PwC. Previous to that, she was at the National Taxpayers' Association from 1987-90.

Outi has a LLM degree from Helsinki University and is trained at bench by the Piikkiö Court.

Hanna Viilo
	Deloitte Finland Porkkalankatu 24 P.O. Box 122 00181 Helsinki Finland Tel: +358 50 5836363 Email: hanna.viilo@deloitte.fi Website: www.deloitte.com Hanna Viilo, Deloitte Finland, has more than 15 years of experience in international taxation. Her main focus is on supply chain related tax matters and group reorganisations. She is a regular adviser in corporate taxation and transfer pricing matters to Finnish and foreign multinational groups. Before joining Deloitte Finland in 2012, Hanna worked as the head of tax in a multinational industrial company in Finland. In this role, she was responsible for the overall tax management and strategy of the group. Based on her in-house experience, she has a superb understanding of the interaction of business and tax. Hanna's clients especially respect her pragmatic approach and ability to implement complex tax issues in their business environment. During her in-house career, she also gained extensive experience in business reorganisations and M&A. In the early years of her career, Hanna worked at the Finnish Tax Administration for several years and has maintained a good relationship with the tax authorities. During her professional years, Hanna has developed extensive experience in tax controversy, especially in tax audit defence, court procedures and advance ruling processes, mainly focusing on cross-border transactions and tax matters. She has also assisted clients in a number of significant competent authority procedures. Hanna has obtained a Master of Laws degree from the University of Helsinki.

Hanna Viilo

Deloitte Finland

Porkkalankatu 24

P.O. Box 122

00181 Helsinki

Finland

Tel: +358 50 5836363

Email: hanna.viilo@deloitte.fi

Website: www.deloitte.com

Hanna Viilo, Deloitte Finland, has more than 15 years of experience in international taxation. Her main focus is on supply chain related tax matters and group reorganisations. She is a regular adviser in corporate taxation and transfer pricing matters to Finnish and foreign multinational groups.

Before joining Deloitte Finland in 2012, Hanna worked as the head of tax in a multinational industrial company in Finland. In this role, she was responsible for the overall tax management and strategy of the group. Based on her in-house experience, she has a superb understanding of the interaction of business and tax. Hanna's clients especially respect her pragmatic approach and ability to implement complex tax issues in their business environment. During her in-house career, she also gained extensive experience in business reorganisations and M&A.

In the early years of her career, Hanna worked at the Finnish Tax Administration for several years and has maintained a good relationship with the tax authorities.

During her professional years, Hanna has developed extensive experience in tax controversy, especially in tax audit defence, court procedures and advance ruling processes, mainly focusing on cross-border transactions and tax matters. She has also assisted clients in a number of significant competent authority procedures.

Hanna has obtained a Master of Laws degree from the University of Helsinki.