New Zealand

August 16, 2017

Patrick McCalman
	Deloitte New Zealand Level 16 Deloitte House 10 Brandon Street Wellington, 6011 New Zealand Tel: +64 21 978 3737/+64 4 495 3918 Email: pmccalman@deloitte.co.nz Website: www.deloitte.com/nz Patrick McCalman, Deloitte New Zealand, is a tax partner in the Wellington office. He specialises in corporate tax, tax policy and tax disputes with specific focus on the management of Inland Revenue audits and disputes, and the pre-trial dispute resolution. Before joining Deloitte, Patrick led the New Zealand tax functions for two of New Zealand's largest financial institutions. In those roles Patrick was responsible for the management of material tax disputes including an industry-wide settlement. Patrick's in-house experience is supplemented by his experience with Deloitte, where he has been involved in the successful resolution of a number of disputes with the Inland Revenue pre-trial process across a variety of issues and industries, including resolution of cases involving allegations of tax avoidance. Patrick's practice also includes a focus on tax governance, with a particular emphasis on transaction management and implementation. With more than 20 years' tax experience, Patrick's mix of corporate and professional services experience brings a balanced understanding of clients' tax issues, within a broader commercial context.

Patrick McCalman

Deloitte New Zealand

Level 16

Deloitte House

10 Brandon Street

Wellington, 6011

New Zealand

Tel: +64 21 978 3737/+64 4 495 3918

Email: pmccalman@deloitte.co.nz

Website: www.deloitte.com/nz

Patrick McCalman, Deloitte New Zealand, is a tax partner in the Wellington office. He specialises in corporate tax, tax policy and tax disputes with specific focus on the management of Inland Revenue audits and disputes, and the pre-trial dispute resolution.

Before joining Deloitte, Patrick led the New Zealand tax functions for two of New Zealand's largest financial institutions. In those roles Patrick was responsible for the management of material tax disputes including an industry-wide settlement.

Patrick's in-house experience is supplemented by his experience with Deloitte, where he has been involved in the successful resolution of a number of disputes with the Inland Revenue pre-trial process across a variety of issues and industries, including resolution of cases involving allegations of tax avoidance. Patrick's practice also includes a focus on tax governance, with a particular emphasis on transaction management and implementation.

With more than 20 years' tax experience, Patrick's mix of corporate and professional services experience brings a balanced understanding of clients' tax issues, within a broader commercial context.

Campbell Rose
	Deloitte New Zealand Level 18 Deloitte Centre 80 Queen Street Auckland, 1010 New Zealand Tel: +64 93030990 Email: camrose@deloitte.co.nz Website: www.deloitte.co.nz Campbell Rose, Deloitte New Zealand, is a tax partner with more than 20 years' experience in transaction services, financial services, and tax controversy. He has been mentioned in Chambers for his responsiveness and astute advice as well as being listed in International Tax Review's Tax Controversy Leaders guide, World Tax, and in Euromoney's Tax Advisers Expert Guide and Transfer Pricing Expert Guide. Before joining Deloitte, Campbell was based at a leading New Zealand law firm for more than 13 years, including six and a half years as a partner. Over his career, Campbell has advised clients on mergers and acquisitions, corporate restructures and managed funds relative to a wide variety of domestic and cross-border transactions. He has regularly represented clients at all stages of the Inland Revenue investigation and dispute process, including litigation support and negotiating settlements. Campbell also worked in London for two years, advising clients on the tax aspects of securitisation, structured funding and property-based transactions.

Campbell Rose

Deloitte New Zealand

Level 18

Deloitte Centre

80 Queen Street

Auckland, 1010

New Zealand

Tel: +64 93030990

Email: camrose@deloitte.co.nz

Website: www.deloitte.co.nz

Campbell Rose, Deloitte New Zealand, is a tax partner with more than 20 years' experience in transaction services, financial services, and tax controversy. He has been mentioned in Chambers for his responsiveness and astute advice as well as being listed in International Tax Review's Tax Controversy Leaders guide, World Tax, and in Euromoney's Tax Advisers Expert Guide and Transfer Pricing Expert Guide. Before joining Deloitte, Campbell was based at a leading New Zealand law firm for more than 13 years, including six and a half years as a partner.

Over his career, Campbell has advised clients on mergers and acquisitions, corporate restructures and managed funds relative to a wide variety of domestic and cross-border transactions. He has regularly represented clients at all stages of the Inland Revenue investigation and dispute process, including litigation support and negotiating settlements. Campbell also worked in London for two years, advising clients on the tax aspects of securitisation, structured funding and property-based transactions.