Denmark

August 25, 2016

Thomas Svane Jensen

Deloitte Denmark

Weidekampsgade 6

2300 Copenhagen S

Denmark

Tel: +45 25 17 18 55

Fax: +45 36 10 20 40

Email: tsjensen@deloitte.dk

Website: www.deloitte.dk

Thomas Svane Jensen, Deloitte Denmark, is an indirect tax partner and head of indirect tax. He is also the head of indirect tax for Deloitte Nordics. Thomas has more than 18 years' experience working in indirect tax for Deloitte Denmark's Copenhagen and Deloitte Slovakia's Bratislava offices, the Danish tax authorities, and an independent tax advisory company.

He has worked with clients doing business in the financial services, real estate, leisure, private equity, pharmaceuticals, and shipping industries, and is recognised as a leading indirect tax adviser.

Thomas has assisted large multinationals in their indirect tax planning and structuring, including implementing indirect tax strategies/policies. He is also a leading driver in the Danish tax market for introducing tax technology, such as Tax Enabled ERP, VAT Data Analytics, Tax Control Framework (which he helped set up) and due date tracking systems.

Lars Loftager Jørgensen

Deloitte Denmark

Weidekampsgade 6

2300 Copenhagen S

Denmark

Tel: +45 23 42 27 44

Fax: +45 36 10 20 40

Email: ljoergensen@deloitte.dk

Website: www.deloitte.dk

Lars Loftager Jørgensen, Deloitte Denmark, is an indirect tax partner and has been with the firm since 1999. He has more than 30 years' indirect tax experience as well as comprehensive knowledge of Danish and international VAT law. From 2009 to 2012, Lars was head of tax for Deloitte Denmark.

His experience covers a wide range of industries. He has served many large multinational companies, public limited companies and institutions in recent years. Lars is assisting developers involved in large infrastructure projects in Denmark.

Lars has authored numerous articles and is co-author of the comprehensive commentary on the Danish VAT Act published by Thomson Reuters. He is also a prominent figure in the media, where he has been quoted on his views on tax changes and their impact on Danish companies.