Switzerland

KPMG

Rue de Lyon 111

PO Box 347

CH-1211 Geneva 13

Switzerland

Tel: +41 58 249 65 02

Email: ebarendregt@kpmg.com

Website: www.kpmg.com

Elizabeth Barendregt is a partner at KPMG Switzerland and leads the KPMG indirect tax practice in Western Switzerland.

Elizabeth works with multinational and national clients in all sectors with a special focus on business transformations, data analytics and energy and commodity trading. She works closely with her clients to develop their global indirect tax strategy taking into account their organisational and supply chain structure and manages their indirect taxes on a global basis. She focuses on value creation specifically in the era of big data, an area in which she helps clients transform their trade data into value.

Elizabeth holds a master's degree in finance and is an AITI chartered tax adviser (CTA) and associate of the Irish Taxation Institute.

Originally, Elizabeth started her career at EY in Beirut as a tax consultant while she was still at university. In 2001, she was seconded to EY in Dublin where she worked for nine years. During her career at EY, Elizabeth worked for many different clients and industries which contributed to the development of her experience in international indirect tax. While in Dublin, in addition to the CTA, she also completed a diploma in investment fund services to better understand the investment fund clients she was serving at that time. In 2010, Elizabeth decided to move to Geneva, Switzerland, and joined PwC where she took the indirect tax lead on the commodity trade.

Elizabeth's international experience helps her understand different cultures and how to deal with people with different backgrounds. In addition to this, she speaks English, French, Arabic, Armenian and a little Dutch as her husband is Dutch.

Deloitte Switzerland

General-Guisan-Quai 38

8022 Zürich

Switzerland

Tel: +41 58 279 6312

Email: jahess@deloitte.ch

Website: www.deloitte.ch

Jacqueline Hess (Jackie) is the managing partner for tax and legal at Deloitte Switzerland and a member of the Swiss executive team of Deloitte in Switzerland. She is the first female service line leader of any Big 4 firm in Switzerland.

Jackie has more than 20 years of experience serving some of Deloitte's largest multinational clients. Her areas of focus include business model optimisation in the BEPS era, Swiss ruling and tax holiday negotiations, tax controversy, and audit defence.

In addition, she has extensive experience in cross-border tax planning including substance reviews, IP structuring, and finance planning. Jackie's industry focus is life sciences where she advises predominately US-listed companies in the biotech and medtech space that have their European headquarters in Switzerland.

Jackie was admitted to the bar in Illinois in 1992 and Washington, DC in 1993. She is a Swiss certified tax expert. Jackie joined Deloitte in Switzerland as an international tax partner in 2005. Previous to that she worked for 12 years in Switzerland in another Big 4 firm's tax and legal practice.

burckhardt

Mühlenberg 7

PO Box 258

CH – 4010 Basel

Switzerland

Tel: +41 61 204 01 01

Direct: +41 61 204 01 70

Fax: +41 61 204 01 09

Email: kunz@burckhardtlaw.com

Website: www.burckhardtlaw.com

Noëmi Kunz-Schenk is an experienced tax lawyer with a very broad area of expertise. She advises national and international clients including large multinationals, family run businesses, local small enterprises and start-ups across different industries such as retail, pharmaceuticals, consumer goods, financial and insurance services, pension funds, and real estate.

Noëmi's areas of expertise are domestic and international tax law and tax planning, particularly in corporate reorganisations, restructurings, succession planning, real estate, structured finance, financial products, acquisitions and divestments as well as private clients. Her language skills allow her to advise clients in tax aspects all over Switzerland and to communicate with the cantonal tax administrations in German or French.

Noëmi has worked in various domains, countries and multinational teams with diverse cultural backgrounds, which helps her to better understand the different needs of her international clients. Furthermore, she has a broad experience working in multi-disciplinary teams and in close relationship with legal advisers, financial officers and auditors. Her broad background and understanding of her stakeholder's views and needs help her to explain complex tax issues to non-tax specialists.

Before Noëmi joined burckhardt AG in 2015, she practised many years with international law firms and a Big 4 firm where she advised international groups of companies, private equity and venture capital investors, financial institutions, small and medium enterprises, real estate companies as well as private clients on national and international tax planning, reorganisations, acquisitions and divestments. Noëmi is an active member of national and international professional organisations and regularly engages as an expert in the Swiss tax expert exams.

Noëmi graduated from the University of St. Gallen in 2006 with a master's degree in law and was admitted as a certified tax expert in 2012. During her studies, she spent two semesters at the University of Lausanne and one at ESADE Business & Law School in Barcelona. She speaks English, German, French and Spanish.

MME Legal | Tax | Compliance

Kreuzstrasse 42

8008 Zurich

Switzerland

Gubelstrasse 11

6300 Zug

Switzerland

Tel: +41 41 726 99 67

Mobile: +41 79 419 89 22

Fax: +41 726 99 60

Email: monika.molnar@mme.ch

Website: www.mme.ch

Mónika Molnár is Hungarian and Swiss and has long-standing experience in the field of national and international indirect taxation, including VAT and customs. She has held roles as indirect tax knowledge manager and national representative for Switzerland at a Big 4 firm. Among other aspects, she focuses on advisory services in connection with international VAT and customs duties in cross-border transactions of all types, auditing of existing structures, support with VAT and custom audits and representation of clients in dealings with the authorities. In addition, she placed her research work at the disposal of the International Bureau for Fiscal Documentation (IBFD) in Amsterdam and continues to act as the IBFD's correspondent for Switzerland and Hungary.

After starting her career with the Big 4 firms, Monika was fascinated by the transformation of MME from an ordinary mid-sized corporate law firm to an innovative, cutting edge consulting firm. This prompted Monika to move in 2016. MME represents companies and individuals in all business related matters. This leads to excellent synergies with her colleagues and allows Monika to assist her clients with personal thorough attention – in Switzerland and internationally.

Monika works with multinational and national clients in all sectors, however with a special focus on pharmaceutical, chemical, energy and commodity trading, digital and travel industries. She works closely with clients to develop their global indirect tax and customs strategy taking into account their organisational and supply chain structures. She manages their customs and VAT issues on a global basis and also handles European customs and VAT audits.

Monika speaks Hungarian, German, English, Russian and Spanish. She is a lecturer at the University of Zurich and author of various publications. In addition, she initiated the first certified customs education courses in Switzerland with veb.ch.