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US

Loren Chumley


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KPMG in the US

401 Commerce Street

Suite 1000

Nashville, TN 37219

US

Tel: +1 615 248 5565

Email: lchumley@kpmg.com

Website: www.kpmg.com

Loren is a state and local tax principal in Nashville, Tennessee and is the national practice leader for US Indirect Tax. She advises clients across a variety of industries on multistate sales/use and income and franchise tax issues and frequently represents clients in audit defence and state tax controversies. Loren has strong capabilities in transactional tax consulting, tax planning, exemption administration, and process realignment. Loren has deep state tax experience in e-commerce, digital product and computer software and related services taxation. Loren also assists clients in the negotiation and implementation of tax and other business incentives related to expansions and relocations.

Loren joined KPMG in the US as a direct entry principal in 2007. As practice leader for the US Indirect Tax practice, Loren serves as the functional lead over the sales and use tax practice, transaction tax systems practice and US-based value added tax practice. Loren was integrally involved in the acquisition of the Thomson Reuters Indirect Tax Managed Services business, assisting in the transition of more than 500 clients to the KPMG compliance centre that includes sales, use and telecom tax compliance, exemption certificate maintenance services and business license services.

Before joining KPMG, Loren devoted 12 years of service to the state of Tennessee, including serving from 2003 to January 2007 as the Commissioner of Revenue and from 1999 to 2002 as the director of the Department of Revenue's audit division.

Loren is a frequent speaker on indirect tax topics for a number of state and local tax organisations and serves on the advisory board of the Paul Hartman State and Local Tax Institute and the New York University Institute on State and Local Tax Institute.

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Helen Cousineau


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Deloitte Tax LLP

111 S Wacker Drive

Chicago, IL 60606

US

Tel: +1 312 486 1684

Email: hcousineau@deloitte.com

Website: www.deloitte.com

Helen Cousineau is a Deloitte Tax LLP director and member of the Customs and Global Trade (CGT) practice. Helen serves clients throughout the US. In addition to acting as the lead liaison with Deloitte Tax LLP's national transfer pricing practice on matters involving the link between transfer pricing and related-party Customs valuation, Helen leads the CGT practice's service offerings in this area. She also represents the US CGT practice in Deloitte's Energy and Resources Industry Group.

Helen has more than 23 years of experience in the area of international trade. She advises clients in all industries on global import and export compliance issues, and helps them manage trade regulatory requirements in the most cost-effective manner. She also assists clients with the design and implementation of strategies and internal controls that minimise risk, customs duty payments, and international trade costs while maximising duty recoveries and process efficiencies. Helen also regularly presents on the topics of import and export compliance, planning, and management in the US and abroad.

Helen joined Deloitte Tax LLP in 2002 from Andersen's International Trade and Customs Services practice, where she advised clients on a variety of matters involving global import and export issues. Before joining Andersen, she spent six years practising trade law and several years in trade advisory and operational roles.

Helen earned her JD from the Boston University School of Law in 1994 and her MA in international relations from the Boston University Graduate School in 1994. She earned her BA in international business from the California State University at Fullerton in 1987. In addition to being a licensed New York attorney, Helen is a licensed US Customs broker and was among the 3.2% of test takers in the US who passed the April 2002 US Customs broker examination.

Helen is fluent in French.

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Brian Ertmer


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Deloitte Tax LLP

555 East Wells Street, Suite 1400

Milwaukee, WI 53202-3824

US

Tel: +1 414 347 6164

Email: brertmer@deloitte.com

Website: www.deloitte.com

Brian Ertmer is a Deloitte Tax LLP multistate tax partner providing services to some of the firm's largest global clients. Brian helps clients achieve their indirect tax objectives related to sales/use, gross receipts, excise and other indirect taxes. He previously led Deloitte's US sales/use tax team of nearly 175 professionals with a focus on quality, innovation, and training.

Brian has more than 30 years of sales tax experience with companies operating the manufacturing, utilities, technology, retail (including remote sellers), construction, printing, and financial service industries. His knowledge and experience includes technical research, due diligence reviews, voluntary disclosures, audit resolution, refund reviews, energy exemptions, tax accounting and sales/use tax technology integration. In addition, he has significant experience with taxation of software products and services, including digital transfers, software as a service and cloud computing business models. He has more than six years of experience with the Wisconsin Department of Revenue as a senior field auditor. He serves on the advisory board of the Journal of State Taxation and is a frequent speaker on various multistate and local tax matters for national organisations including Council on State Taxation (COST), Tax Executives Institute and Institute for Professionals in Taxation.

Brian's professional affiliations include:

  • International Tax Review – 2012 and 2013 recognised in The Guide to the World's Leading Tax Advisers.

  • Certified Public Accountant – Member of AICPA and WICPA

  • Past chairman of the Wisconsin Taxation Committee – Wisconsin Institute of CPAs.

  • Certified Sales Tax member of the Institute for Professionals in Taxation (CMI) and 2012 Sales/Use Tax Academy Co-Chair

  • Board of directors – Business Advisory Council to the Streamlined Sales Tax Governing Board, Finance and Audit Subcommittees

  • Advisory board – Deloitte Center for Multistate Tax

  • Current board member and past president – Wisconsin State and Local Tax, Inc.

Brian received his business administration degree in accounting and finance from the University of Wisconsin-Oshkosh.

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Timothy Gillis


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KPMG in the US

1801 K Street NW

Suite 12000

Washington, DC 20006

US

Tel: +1 202 533 3700

Email: tgillis@kpmg.com

Website: www.kpmg.com

Tim Gillis is a partner and head of Global Indirect Tax at KPMG in the US. Tim has more than 20 years of professional experience as an auditor, lawyer, and tax professional, serving Fortune 500 and mid-market companies in diverse industries. He joined KPMG in the US as a partner in 1998; he is a 2006 graduate of the firm's C25 leadership development programme; and he is a member of the KPMG board of directors. He is also an adjunct professor of law at Georgetown University Law Center, where he teaches global indirect tax.

Tim began his career as an auditor with Arthur Young & Company, and practised law for seven years with the law firm of Sutherland, Asbill & Brennan in Atlanta.

He is active in community and youth sports organisations. He serves on the board of directors of the American Heart Association – Greater Washington Region and of ThanksUSA, an organisation that provides scholarships for military children and spouses.

Tim's numerous publications include:

  • Hellerstein & Gillis, The VAT in the European Union, 127 Tax Notes 461 (April 26, 2010)

  • Gillis & McGahan, If the World is Flat: Does the Foreign Commerce Clause Need a Better Compass?, State and Local Tax Lawyer (2007 Symposium Issue)

  • Gillis, Sixth Circuit Bans Ohio Tax Credit Under the Commerce Clause, Casting a Pall on Incentives, Journal of Taxation, Vol. 101, No. 6 (December 2004), at 359

  • Gillis & Libin, It's a Small World After All: The Intersection of Tax Jurisdiction at International, National, and Subnational Levels, 38 Ga. L.Rev. 197 (2003)

  • Gillis & Holley, States Apply the Federal Sham Transaction Doctrine to Intangibles Holding Companies, Journal of Taxation, Vol. 98, No. 3 (March 2003), at 173

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Dominic Greco


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Deloitte Tax LLP

111 S Wacker Drive

Chicago, IL 60606

US

Tel: +1 312 486 9271

Email: dgreco@deloitte.com

Website: www.deloitte.com

Dominic is a director in the multistate tax practice of Deloitte Tax LLP in the Chicago office. He is the leader of the Central Region Indirect Tax practice. He has more than 30 years of experience in multistate sales/use and income/franchise taxation with specialisation in consumer business, leasing and manufacturing industries, as well as deep state technical expertise in Texas taxes.

Before joining Deloitte in 2002, Dominic was a senior manager in the state and local tax practice at Arthur Andersen for five years, where he was the leader of the Chicago Sales/Use Tax practice. Before he joined Arthur Andersen, Dominic spent more than 14 years with the Texas Comptroller of Public Accounts as the regional director of audit operations. While there he directed and managed the audit field work of 15 tax auditors with respect to examinations of numerous Fortune 500 companies for compliance with sales/use, franchise, fuels and other miscellaneous Texas state-administered taxes.

Dominic has extensive experience in state and local taxation. He specialises in the sales and use tax area wherein he provides clients with a variety of indirect tax services including: audit defence and controversy resolution, sales/use and fuels excise tax refund reviews, nexus reviews, voluntary disclosure assistance, amnesty assistance, due diligence and transaction planning surrounding M&A, sales tax compliance and automation services, pollution control exemption certifications, and exemption certificate compliance services. Dominic also has experience in the areas of state income and franchise tax, as well as procuring tax credits and incentives.

Dominic received his bachelor's degree in accountancy from DePaul University in Chicago. He is a designated Certified Member (CMI – Sales Tax) of the Institute of Professionals in Taxation.

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Christopher Halloran


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Deloitte Tax LLP

555 Mission Street

San Francisco, CA 94105-0920

US

Tel: +1 415 783 5152

Mobile: +1 415 710 9705

Fax: +1 415 783 8937

Email: challoran@deloitte.com

Website: www.deloitte.com

Chris is a director in the Customs and Global Trade practice of Deloitte Tax LLP, specialising in strategy, automation, and Customs/export compliance. He has more than 15 years of global trade experience and advises clients on a wide range of international trade matters, including compliance reviews and audit support; export controls and related requirements for EAR, ITAR, OFAC [export controls and embargoes] and other country-specific requirements; implementing compliance programmes and management systems; strategic assessments; maximising operational efficiencies via business process improvements and automated trade software implementations. Chris also leads the global trade technology offering in the US and has extensive ERP and systems experience including implementing SAP's Global Trade Services application and blending compliance procedures with automated solutions to drive optimal compliance operations management. This is achieved by managing trade and technical configuration teams and delivering a holistic risk-based solution that exceeds client objectives.

Before joining Deloitte Tax LLP, Chris was responsible for export compliance and managing global trade compliance operations with Applied Biosystems, a long-standing life sciences entity with extensive global import / export activity. Previous to that Chris worked for an international trade software company where he had responsibility for advising clients and converting global regulatory requirements to software-based engine rules. Chris also has EU-specific experience stemming from work with Ireland's Department of Enterprise, Trade and Employment with a focus on the telecoms industry and regulatory reform in other key economic sectors. While working for various law firms he also acquired extensive civil litigation legal research and management experience.

Chris has a BA from the University of Colorado, Boulder and a MS from Trinity College, Dublin, Ireland. Chris is a licensed US Customs broker.

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Michele Elizabeth McGuire


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Deloitte Tax LLP

111 S Wacker Drive

Chicago, IL 60606

US

Tel: +1 312 486 9845

Email: mimcguire@deloitte.com

Website: www.deloitte.com

Michele McGuire is the principal in charge of Deloitte Tax LLP's National Customs and Global Trade group.

Michele has more than 25 years of experience advising clients on numerous global trade matters. Michele specialises in the operational side of global trade, helping clients assess and design their global trade management process including automated solutions. Michele's deep regulatory and operational background allows her to apply real life practical solutions for her clients, which are not only compliant with a myriad of global trade regulations but are also efficient and effective.

Specifically, Michele has extensive experience in advising Fortune 500 companies on numerous Customs compliance and international trade issues including advising clients how to optimise their use of international trade agreements; Customs-related party valuation compliance and strategy; global cost savings reviews; designing and implementing global export control programmes including denied parties screening, product/commodity classification, and rollout of automated export and import systems, designing and implementing compliance programmes; on-site Customs training for clients; Customs business process reviews and redesign; preparing for and managing Customs audits and assessments; tariff classification; and country of origin determinations and marking.

Before joining Deloitte Tax LLP, Michele was a partner in Arthur Andersen's US International Trade and Customs group. Before Andersen, Michele spent five years as an associate attorney at a Chicago-based law firm where she advised clients on numerous Customs and international trade related matters. She also worked as a visiting attorney in the international litigation department of a large London law firm.

Michele earned her bachelor of science degree from Indiana University, juris doctor degree from the John Marshall Law School, and master's of law in international transactions degree from the McGeorge School of Law in Salzburg, Austria and Sacramento, California. Additionally, Michele is a US licensed Customs broker.

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Kathy Saxton


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Deloitte Tax LLP

191 Peachtree Street NE, Suite 200

Atlanta, GA 30303

US

Tel: +1 404 220 1878

Email: katsaxton@deloitte.com

Website: www.deloitte.com

Kathy Saxton is a director and the Atlanta Indirect Tax practice leader of the Multistate Tax Services group of Deloitte Tax LLP in the US. She has more than 19 years of public accounting experience working in state and local taxation. Kathy is experienced with sales and use tax audit defence, overpayment reviews, matrixes, due diligence, and income and sales tax restructuring. She has industry experience in manufacturing, telecommunications, cable, financial services, health care, utilities, transportation and retail.

As part of Deloitte Tax LLP's national telecommunications practice, Kathy consults with a variety of telecommunications and media clients, including wireless, wireline, mobile virtual network operators (MVNOs), internet service providers (ISPs), prepaid service providers, private line, resellers, and multi-system operators (MSOs). She has an extensive background in research and planning, including preparing and reviewing sales and use tax matrixes in the telecommunications and cable industries. She works closely with a number of clients to review and populate their Tax Decision Maker on purchases and sales; product mappings; and invoice testing as part of the tax automation process with Deloitte Tax LLP's Tax Management and Accounting Services (TMAS) group and with client in-house teams. She also has deep experience in qualifying, filing, and defending Georgia High Technology exemption refunds.

Kathy has presented various tax topics before industry groups, including Telestrategies, the Deloitte Tax Telecom Institute, Institute of Professionals in Taxation, Council on State Taxation (COST), the Hartmann Institute, the Wireless Tax Group, and the US Telecom Association.

Kathy is affiliated with the American Institute of Certified Public Accountants (AICPA), Kansas Society of Certified Public Accountants, Missouri Society of Certified Public Accountants, Georgia Society of Certified Public Accountants, Broadband Tax Institute, and the Institute of Professionals in Taxation.

Kathy received both her bachelor of science degree, majoring in accounting, and her masters of accountancy degree, with an emphasis in tax, from Kansas State University.

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Andrew Street


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Deloitte Tax LLP

111 S Wacker Drive

Chicago, IL 60606

US

Tel: +1 312 486 4625

Email: astreet@deloitte.com

Website: www.deloitte.com

Andrew is a director with the Indirect Tax Services group of Deloitte US, specialising in global value-added taxes (VAT). He manages Deloitte's Chicago/Central US VAT practice.

Andrew has been an indirect tax adviser for more than 18 years, commencing his career in London before working in San Francisco, and later in Chicago. During that time, he has had the opportunity to work on numerous international VAT engagements for a wide variety of businesses, including high-tech/e-commerce, manufacturing, consumer business, chemical, pharmaceutical, and international service companies.

His work includes the provision of global VAT consulting and compliance advice, pre- and post-M&A work, VAT recovery services, and coordination of large multinational, multi-regional VAT projects, with a specific focus on supply-chain restructuring/Business Model Optimisation for US-headquartered corporations over the last six years.

He also has substantial experience with a variety of indirect tax software solutions, including ERP, tax-engines and VAT management software, and regularly presents to and instructs clients on international VAT matters.

Andrew is a UK chartered accountant (equivalent to a certified public accountant). He also has a bachelor's degree in mathematics and management studies (with honours) from the University of East Anglia, Norwich, UK.

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Dwayne Van Wieren


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Deloitte Tax LLP

350 South Grand Avenue, Suite 200

Los Angeles, CA 90071-3462

US

Tel: +1 213 593 3734

Email: dvanwieren@deloitte.com

Website: www.deloitte.com

Dwayne is a Deloitte Tax LLP partner based in Los Angeles, California. He has more than 20 years of experience in state and local tax and is a former sales and use tax auditor with the Texas Comptroller of Public Accounts. Dwayne leads Deloitte's US indirect tax services team, which consists of 175 sales, use and excise tax professionals.

In his role, Dwayne supervises a national group of sales, use and excise tax professionals that provide clients with consistent and progressive high quality services. Dwayne also advises clients on sales and transaction tax issues, including helping clients with audit defence services and assisting clients in securing significant sales and use tax refunds. Dwayne also has extensive experience evaluating transaction tax compliance functions for multistate clients and recommending design improvements to enhance overall compliance. He has assisted many companies in identifying and implementing sales and transactions tax process improvements, including the implementation of Vertex, Sabrix and other automation solutions. Dwayne's client base is varied and includes companies in the high-tech, utility, manufacturing, petrochemical, oil and gas, construction, telecommunications, healthcare, transportation, and retail industries.

Dwayne frequently speaks on sales and transaction tax-related issues at seminars throughout the country including Council on State Taxation, Tax Executives' Institute, the Institute for Professionals in Taxation and the Paul J Hartman State and Local Tax Forum. He frequently conducts seminars for clients to establish and implement internal control compliance procedures for increasing efficiency and accuracy around the indirect tax function.

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Karen Warner


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Deloitte Tax LLP

2200 Ross Avenue, Suite 1600

Dallas, TX 75201

US

Tel: +1 214 840 7181

Email: kwarner@deloitte.com

Website: www.deloitte.com

Karen is a tax partner with Deloitte Tax LLP and is based in Dallas, Texas. She has 30 years' experience specialising in state and local taxation, and is a member of Deloitte Tax LLP's National Multistate Tax Services practice and serves as the National Indirect Tax Clients and Markets leader. Karen's experience includes conducting comprehensive indirect tax recovery and process enhancement projects, indirect tax planning, and state audit controversy. Her industry experience includes serving clients in aviation, telecommunications, energy, retail and the public sector.

Karen's prior experience includes serving as Audit Bureau Chief for the Kansas Department of Revenue, responsible for conducting audits of corporate income, sales/use, liquor and fuels taxes, and the administration of audit staff in multiple locations. She worked with the Multistate Tax Commission and the Federation of Tax Administrators on a variety of audit and compliance initiatives.

Karen is a certified public accountant, licensed in Texas, Kansas and Missouri. She earned her BBA/MBA in accounting from Washburn University, where she was also a member of the Phi Kappa Phi National Honor Society. Karen also holds a BGS in Personnel Administration.

Karen has been invited to speak at numerous industry/professional organisations, including the Council on State Taxation, National Association of State Comptrollers, Institute for Professionals in Taxation, Tax Executives Institute, and International Air Transportation Association.

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Craig Beaty

Alvarez & Marsal Taxand

Thomas Boniface

PwC

Benjamin Diaz

Alvarez & Marsal Taxand

Alejandro Joya

Alvarez & Marsal Taxand

Michael Lippman

Alvarez & Marsal Taxand

J Mark McCormick

Alvarez & Marsal Taxand

Nigel Mellor

Deloitte Tax

Bill Methenitis

EY

Billy Michalewicz

EY

Brian Pedersen

Alvarez & Marsal Taxand

Pat Powers

Baker & McKenzie

Frank Sangster

KPMG in the US

Jeffrey Saviano

EY

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