Norway

Advokatfirmaet PwC

PwC Bygget, Bjørvika

Dronning Eufemias gate 8

N-0191 Oslo

Norway

Tel: +47 95260650

Email: morten.beck@no.pwc.com

Website: pwc.com/taxcontroversy

Morten Beck is an advocate and director at Advokatfirmaet PricewaterhouseCoopers in Norway. Morten is the national transfer pricing leader.

Morten has a career spanning 35 years starting as tax consultant and head of division at the Directorate of Taxes in Norway, as tax partner with Arthur Andersen & Co and since 1994 to 2013 as an international tax and transfer pricing partner at PwC in Norway.

Morten has substantial experience in advising multinational corporations on international tax matters, and assisting companies in their efforts to efficiently manage and resolve tax audits. Morten has assisted clients in concluding non-binding advance agreements with the Norwegian tax authorities with respect to intra-group sale of IP and other assets as well as change of business model.

Morten has for many years been described as a leading tax expert in Norway by ITR and Chambers . Morten is admitted to practice before the courts in Norway.

Deloitte Norway

Strandsvingen 14A

Stavanger 4032

Norway

Tel: +47 51 81 56 40

Email: feide@deloitte.no

Website: www.deloitte.com

Finn Eide is a partner with Deloitte Advokatfirma AS (Tax & Legal) in Norway (Deloitte Norway), based in Stavanger. Finn has more than 25 years of experience in the field of corporate tax/direct taxes, M&A, international taxation, transfer pricing and tax disputes, including litigation. His client portfolio includes leading national and international companies in oilfield services, finance and energy.

Finn's key areas of expertise include inbound and outbound structuring, mitigation of tax risks, tax disputes and litigation. He is admitted to the Norwegian Supreme Court as an attorney-at-law.

In addition to advising clients, Finn is a member of The Norwegian Bar Association's Law Committee for Direct Taxes. He is also a lecturer for a number of tax courses and seminars, and as a writer he contributes regularly to tax journals and Finansavisen ( The Norwegian Financial Daily ).

Deloitte Norway

Dronning Eufemias gate 14

Oslo, 0103

Norway

Tel: +47 994 46 061

Email: hjorgensen@deloitte.no

Hans Martin Jørgensen is the partner leading the Deloitte Norway transfer pricing group. He has extensive experience with audit defence primarily within transfer pricing and international tax. His specialisation covers all aspects of tax including optimisation and planning as well as quality assurance of transfer pricing models and documentation.

Hans Martin's experience covers a wide range of sectors and industries, serving several of the largest multinational companies in Norway. Hans-Martin joined Deloitte in 2004 and became partner in 2008. Before that, he worked with another Big 4 company for five years. Throughout his career, Hans-Martin has represented businesses in all stages of a tax controversy, inducing litigation proceedings. He is widely recognised as a leading individual by, among others, International Tax Review and Legal 500 .

Hans Martin regularly lectures to various organisations, businesses and governmental bodies. He has also published several articles on transfer pricing and international tax in both domestic and international magazines.

He holds a law degree from the University of Oslo, a degree in business finance, and is admitted to the Bar.