Ireland

Earlsfort Terrace

Dublin 2

Ireland

Tel: +353 1 417 2443

Email: pabrennan@deloitte.ie

Website: www.deloitte.com

Pascal Brennan is a Deloitte Ireland partner and National Indirect Tax leader. He has more than 30 years' experience, and having worked with both the Revenue Commissioners and in private practice, is well placed to bring insight from both sides to any dispute. This knowledge can help to facilitate settlement of complex tax disputes without litigation.

Pascal also has market leading experience in tax litigation and has brought tax disputes for clients to all levels of the Irish tax appeals system. This experience can aid in negotiations with regulators which may result in favourable out of court settlements in otherwise intractable situations at stages of the tax appeals process.

Pascal advises organisations doing business in all industries in Ireland including many of the world's leading brand names.

1 Stokes Place

St. Stephen's Green

Dublin 2

Ireland

Tel: +353 1 410 1174

Email: niall.campbell@kpmg.ie

Website: www.kpmg.com

Niall has specialised in VAT for 20 years and has advised domestic and multinational clients in a wide range of industries including clients in aviation, distribution, financial services, healthcare, hi-tech, property, software and state sectors.

Niall is an indirect tax partner and head of innovation with KPMG in Ireland. Niall is also former head of KPMG's Global Indirect Tax Services practice.

KPMG's Global Indirect Tax practice consists of more than 1,500 professionals working in VAT, GST, trade & Customs and other indirect taxes, across more than 70 countries. As head of the Global Indirect Tax Network for five years, Niall was involved in a range of global indirect tax developments and has immediate access to our international indirect tax colleagues to deliver multi-jurisdictional assignments.

Niall has extensive experience devising and negotiating VAT positions in property and infrastructure projects with Revenue authorities, finance ministries, financial institutions and developers, and in the implementation of cross-border VAT solutions.

Niall has served on the Chartered Accountants Ireland's Taxation Committee, the VAT practitioners / Irish Revenue Commissioners liaison committee and the Indirect Tax Committee of FEE, the pan-European accounting body.

Niall is widely published in industry journals and the press on Irish and global VAT matters.

Niall is a member of the European Commission VAT Expert Group, which has been set up to advise the European Commission on the preparation of legislation and to provide insight concerning the practical implementation of legislative acts and other EU policy initiatives in the field of VAT.

Niall has a BA in accounting and finance, and an MBS in accounting from Dublin City University and is a Fellow of Chartered Accountants Ireland.