Norway

August 16, 2017

Morten Beck
	Advokatfirmaet PwC AS PwC Bygget, Bjørvika Dronning Eufemias gate 8 N-0191 Oslo Norway Tel: +47 95260650 Email: morten.beck@pwc.com Website: pwc.com/taxcontroversy Morten Beck is an advocate and director at Advokatfirmaet PwC AS in Norway. Morten is the country transfer pricing leader. Morten is admitted to practice before the courts in Norway. Morten has a career spanning 37 years starting as tax consultant and head of division at the Directorate of Taxes in Norway (1980-1984), tax consultant and manager with PMM & Co (1984-1987), partner with Føyen & Co (1987-1989), tax partner with Arthur Andersen & Co (1989-1994) and as international tax and transfer pricing partner with PwC Norway (1994-2013). Morten has substantial experience in advising clients on international tax and transfer pricing matters. He also assists clients in their efforts to efficiently manage and resolve tax audits. Morten has assisted clients in concluding audit settlements and in concluding non-binding advance agreements with the Norwegian tax authorities with respect to the intra-group sale of intellectual property and other assets as well as change of business models. International Tax Review and Chambers describes Morten as a leading tax expert.

Morten Beck

Advokatfirmaet PwC AS

PwC Bygget, Bjørvika

Dronning Eufemias gate 8

N-0191 Oslo

Norway

Tel: +47 95260650

Email: morten.beck@pwc.com

Website: pwc.com/taxcontroversy

Morten Beck is an advocate and director at Advokatfirmaet PwC AS in Norway. Morten is the country transfer pricing leader. Morten is admitted to practice before the courts in Norway.

Morten has a career spanning 37 years starting as tax consultant and head of division at the Directorate of Taxes in Norway (1980-1984), tax consultant and manager with PMM & Co (1984-1987), partner with Føyen & Co (1987-1989), tax partner with Arthur Andersen & Co (1989-1994) and as international tax and transfer pricing partner with PwC Norway (1994-2013).

Morten has substantial experience in advising clients on international tax and transfer pricing matters. He also assists clients in their efforts to efficiently manage and resolve tax audits. Morten has assisted clients in concluding audit settlements and in concluding non-binding advance agreements with the Norwegian tax authorities with respect to the intra-group sale of intellectual property and other assets as well as change of business models.

International Tax Review and Chambers describes Morten as a leading tax expert.

Finn Eide
	Deloitte Norway Strandsvingen 14A P.O. Box 287 NO 4066 Stavanger Norway Tel: +47 952 36 266 Fax: +47 51 81 56 50 Email: feide@deloitte.no Website: www.deloitte.com Finn Eide, Deloitte Norway (Deloitte Advokatfirma AS), is a tax and legal partner based in Stavanger. Finn has more than 25 years of experience as a lawyer, focusing on corporate tax and corporate law, such as M&A, international taxation, transfer pricing, BEPS and tax disputes, including litigation. He has been admitted as attorney-at-law for the Norwegian Supreme Court since 2003. Finn's client portfolio includes leading national and international companies in oilfield services, finance, fisheries and energy. His key areas of expertise include inbound and outbound structuring, mitigation of tax risks, due diligence, tax disputes and litigation. Finn was a member of a committee, appointed by the Office of the Public Prosecutor, to evaluate the Norwegian National Authority for Investigation and Prosecution of Economic and Environmental Crime's (Økokrim) handling of the Transocean case – the largest tax and financial-criminal case in Norway ever, which resulted in acquittal for all the accused advisers and the companies involved. After 12 months of investigation, the committee presented their report June 2017. In addition to advising clients, Finn has also been a member of the Norwegian Bar Association's law committee for direct taxes for eight years. He is also a lecturer for a number of tax courses and seminars. As a writer, he contributes regularly to tax journals and Finansavisen (the Norwegian Financial Daily).

Finn Eide

Deloitte Norway

Strandsvingen 14A

P.O. Box 287

NO 4066 Stavanger

Norway

Tel: +47 952 36 266

Fax: +47 51 81 56 50

Email: feide@deloitte.no

Website: www.deloitte.com

Finn Eide, Deloitte Norway (Deloitte Advokatfirma AS), is a tax and legal partner based in Stavanger. Finn has more than 25 years of experience as a lawyer, focusing on corporate tax and corporate law, such as M&A, international taxation, transfer pricing, BEPS and tax disputes, including litigation. He has been admitted as attorney-at-law for the Norwegian Supreme Court since 2003.

Finn's client portfolio includes leading national and international companies in oilfield services, finance, fisheries and energy. His key areas of expertise include inbound and outbound structuring, mitigation of tax risks, due diligence, tax disputes and litigation.

Finn was a member of a committee, appointed by the Office of the Public Prosecutor, to evaluate the Norwegian National Authority for Investigation and Prosecution of Economic and Environmental Crime's (Økokrim) handling of the Transocean case – the largest tax and financial-criminal case in Norway ever, which resulted in acquittal for all the accused advisers and the companies involved. After 12 months of investigation, the committee presented their report June 2017.

In addition to advising clients, Finn has also been a member of the Norwegian Bar Association's law committee for direct taxes for eight years. He is also a lecturer for a number of tax courses and seminars. As a writer, he contributes regularly to tax journals and Finansavisen (the Norwegian Financial Daily).