Finland

Porkkalankatu 24

PO Box 122

00181 Helsinki

Finland

Tel: +358 20 755 5545

Email: harri.huikuri@deloitte.fi

Website: www.deloitte.fi

Harri Huikuri leads the indirect tax service line of Deloitte Finland. Harri has previously worked as a tax director in another audit firm, as a tax professional in a major law firm, and at the Finnish Tax Administration. He has extensive experience in both international and domestic indirect tax issues.

Harri has served several international and Finnish companies in their VAT related matters, including infrastructure and real estate industries, international trade and project deliveries, business model reorganisations and transaction advisory, as well as VAT exempt businesses. He has acted as an adviser in numerous acquisitions and restructurings for both industrial clients and venture capitalists.

Harri's expertise is international VAT, M&A and real estate. He has a degree in law (LLM), and is also an experienced lecturer at tax seminars.

Porkkalankatu 24

PO Box 122

00181 Helsinki

Finland

Tel: +358 20 755 5506

Email: petri.salomaa@deloitte.fi

Website: www.deloitte.fi

Petri Salomaa is a partner with the indirect tax practice of Deloitte Finland.

Petri specialises in indirect tax and has extensive experience in Finnish and international VAT matters. Petri joined Deloitte in February 2005. He previously worked as an internal tax adviser at Nokia Group, and from 1997 to 2005, he was a tax consultant at other big-four firms.

Petri has acted as an adviser in numerous acquisitions and restructurings as well as in outsourcing and cross-border supply chain projects. He also specialises in VAT issues relating to the financial sector, real estate and construction industry. Petri has served several EU, US and Asia-based multinationals in their Finnish indirect tax matters.

Global tax planning publications have, for several years, nominated Petri as one of the leading tax advisers in the Finnish market. Petri has published articles in Finnish tax and accounting magazines, co-authored tax planning publications, and lectured in hundreds of tax seminars.

Petri has a university degree in both law (LLM, taxation) and economics (accounting).

Porkkalankatu 24

PO Box 122

00181 Helsinki

Finland

Tel: +358 20 755 5655

Email: timo.sneck@deloitte.fi

Website: www.deloitte.fi

Timo Sneck joined Deloitte Finland in 2012. He has been advising Finnish and multinational clients on Customs and excise duties since 1999. Timo worked at other big-four firms before joining Deloitte, and before that was with the National Board of Customs (1996-1999).

Timo specialises in international sourcing and distribution structures, Customs duty planning, free trade optimisation, Customs valuation and classification reviews, Customs compliance programmes and Customs litigation. He has assisted many large Finnish industrial companies with Customs duty compliance, risk management and planning.

Timo has extensive experience advising companies operating in the energy industry with matters related to energy taxation and climate regulation.

He is a regular speaker and has facilitated numerous Customs and excise trainings for Finnish and multinational clients. He is the author of a textbook on European Customs law (WSOY 2002).

Timo has a master's in law degree from the University of Turku.