Luxembourg

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 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 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.

Deloitte Luxembourg

560, rue de Neudorf

Luxembourg, L-2220

Luxembourg

Tel: +352 45145 2611

Email: cdeglas@deloitte.lu

Website: www.deloitte.lu

Christian Deglas, Deloitte Luxembourg, leads the local Indirect Tax team at Deloitte Luxembourg. With more than 25 years of experience in international VAT, Christian has focused on indirect tax issues (VAT, customs duties, registrations and stamp duties) in various industries including retail, telecommunications, entertainment services, transportation, private equity and real estate.

Christian provides advice to clients in many areas of indirect taxes, including tax audits and negotiation with VAT authorities in different countries relative to both tax controversy and tax compliance. Before joining Deloitte Luxembourg, Christian worked with several major consulting firms.

He is a member of the Belgian Institute of Taxation Specialists (IAB/IEC) and the Luxembourg Institute of Chartered Accountants (l'Ordre des Experts-Comptables, OEC).