Tax Risk Management: About the contributors |
Learn more about the Deloitte professionals who contributed to this book:
Canada
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David Francescucci is a tax partner leading the Montreal Transfer Pricing practice of Deloitte Canada. He has extensive experience in developing tax planning strategies that integrate transfer pricing and international tax planning opportunities, which provides companies with a sustainable lower effective tax rate while also considering repatriation needs. He has assisted many clients with foreign expansion plans, including the migration of intellectual property, tax-aligned supply chain structuring, and local country tax planning. Before re-joining Deloitte Canada, David was Senior Director of Tax at Cirque du Soleil, where he has also gained valuable experience in developing and implementing tax planning strategies with an industry focus and considerations. David holds a BCL and an LLB from McGill University, as well as an LLM in International Taxation from Leiden University, Netherlands. He is a member of both the Quebec Bar and the New York State Bar. |
Japan
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Hitoshi Takano is an International Tax Partner in Deloitte Japan’s office in Tokyo. He has over twenty years international tax experience in Japan and the US, including a period in industry at a large Japanese trading house, and the US firm’s office in New York. He has significant experience in Japanese inbound and outbound transaction structuring, as well as in tax compliance for foreign and Japan based multi-national corporations and private equity funds. |
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Kanji Ariyasu is an international Tax Director in Deloitte Japan’s office in Tokyo. He currently specializes primarily in domestic and inbound transaction structuring, as well as consulting in tax controversy matters. He has a rich experience in both international and domestic tax issues through the more than twenty years he spent with the National Tax Agency, including many years as a senior audit examiner. |
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Ryan Angell is a corporate tax compliance and consultation services professional with Deloitte Japan. He has more than nine years of experience serving multinational companies. While with the US member firm, Ryan focused on domestic corporate tax services, including consolidated national and local tax as well as tax provision computation and review. He is currently on a secondment to Deloitte Japan (Tokyo office) where he specializes in advising international clients investing in Japan on cross-border transactions and international tax issues. |
Netherlands
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Sander Kloosterhof is a Tax Partner in Deloitte Netherlands’ TMC (Tax Risk Management Group). Sander started in the international tax arena and has over 20 years experience serving international operating companies. In the last 5 years Sander shifted his focus to the TMC area with a specialization on Tax Accounting. He serves as tax assurance partner on large audits and advises clients in a broad range of issues such as tax risk management, tax accounting etc. Sander is a frequent speaker on TMC related subjects. In 2009 Sander also acted as a co-editor and author of a special issue of the European Taxation on Tax Accounting. |
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Robbert Hoyng is a Tax Partner in Deloitte Netherlands’ Tax Management Consulting Group. Robbert advises clients on Tax Risk Management, Tax automation and the implementation of Tax Control Frameworks. He has gained significant expertise in the area of tax strategy and decision management and the use of probability assessments. Robbert works with clients from a wide range of industries. |
United Kingdom
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Alan Macpherson is a Deloitte UK Tax Partner in the UK Tax Transformation, Risk and Co-sourcing Group. Alan advises clients in all aspects of tax risk, strategy and compliance. Recent experience includes acting as Global Engagement partner for one of the largest global tax outsourcing partnerships ever implemented. He and the team have worked with most of the top 20 UK groups on tax risk and strategy, and Alan served on the group drafting the recently published SAO guidance notes. He has also worked with clients on a wide range of systems and transformation projects, including the implementation of tax accounting and compliance technology, and where clients are working to manage taxes in SAP and other ERP platforms. |
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Mark Kennedy is a Director within the UK member firm’s Tax Management Consulting practice. He specialises in helping clients improve the way they identify, evaluate, manage and report tax risk. He is experienced in the design and implementation of organisational control frameworks for tax - encompassing people, policies, processes and systems - to help minimise the likelihood of unexpected tax costs and reputational damage. Mark works with clients from a wide-range of industries but has a particular focus on the financial services and energy sectors. He recently completed a secondment to a FTSE100 UK plc as their interim head of corporate tax. Mark regularly represents the Deloitte member firm network in discussions with the UK tax authorities regarding the development of their risk-based approach and related legislation. |
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James Egert is an experienced senior manager within Deloitte UK’s Tax Transformation, Risk and Co-sourcing group based in London. He has over 10 years experience working with UK multinationals and large inbound clients, focusing on the area of the management of tax compliance, accounting and reporting, and offering expertise in the area of tax risk, including managing large risk assessment projects. James has worked with many leading multinationals including in the Manufacturing and Oil and Gas sectors where he has gained significant expertise in the area of tax strategy and risk management as well as leading several control based tax audits, and assessing and documenting controls to s404 standards. James is a qualified Chartered Accountant and is also a member of the Chartered Institute of Taxation. |
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Brigit Lucas is a Senior Manager in Deloitte UK’s Tax, Transformation and CoSourcing group. She specialises in tax risk, assisting clients to identify, manage and report risk in a variety of contexts, including Senior Accounting Officer and s404 Sarbanes Oxley. Brigit is also experienced in helping clients improve their processes and internal control frameworks to manage their key risks more effectively, and has worked with many multinationals across a wide range of industries. Brigit is a Chartered Accountant with 13 years’ corporate tax experience. |
Deloitte LLP (United States)
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Gregory Petolick, Deloitte United States Tax is responsible for delivery of tax risk, performance, data and process solutions for Corporate Tax Functions. His industry experience has allowed him to serve as a key strategic business advisor in helping organizations optimize business processes, evaluate tax risk and control structures, manage change, and provide thought leadership around best practices for Tax. Greg works with tax departments in the development of world class departments through the development of applicable performance strategies, which include the appropriate utilization of people, processes, technologies and data. Additionally, he worked on the development of the tax portion of the US firm’s internal control review services methodology relating to Sarbanes Oxley Section 404 assessments. Greg holds a bachelor’s degree from DePaul University in Chicago, and an MBA from the University of Dallas. |
