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The comprehensive guide to the world's leading tax firms

Baker & McKenzie's tax team consists of more than 65 individuals and is led by Herman Huidink. He is one of many professionals at the firm singled out for their expertise. Antonio Russo is cited frequently for his transfer pricing work. One professional ... [more]

Baker & McKenzie's tax team consists of more than 65 individuals and is led by Herman Huidink. He is one of many professionals at the firm singled out for their expertise. Antonio Russo is cited frequently for his transfer pricing work. One professional described him as "very technically skilled and very aware of changes."

The group has remained stable for a number of years. Marco Van Bladel, the head of structured finance at ABN Amro joined this year as head of the structured solutions group.

The group provides comprehensive advice in all areas, but is well known for its transfer pricing, indirect tax, corporate tax and tax planning work. As part of the Baker & McKenzie international network, the firm regularly advises on matters across several jurisdictions.

Partner Jan Willem Gerritsen advised a large healthcare company on the acquisition of one of its rivals. He had to make sure that the target's interest deduction was still available to his client after the acquisition. A new supply chain model was set up after the acquisitionwith Gerritsen having to make sure that this did not trigger tax leakage.

Partner Willem van Wettum advised an NYSE-listed company last year, as part of three-jurisdiction team from Baker & McKenzie, on negotiations with the advance pricing agreement (APA) and competent authority groups of three different revenue authorities to reach a mutual agreement between the four parties.

Other deals this year include advising a multinational in the fast-moving consumer goods industryon the restructuring of their global business model, and the restructuring of another multinational group to optimize their tax position in locations ranging from Belgium to Mexico.

Deloitte's tax practice is led by Piet-Hein Meeter and employs more than 800 professionals, the fourth largest tax practice among Deloitte member firms after the US, Canada and the UK. Marije Staman is mentioned for M&A work, while Pascal Schrijver is ... [more]

Deloitte's tax practice is led by Piet-Hein Meeter and employs more than 800 professionals, the fourth largest tax practice among Deloitte member firms after the US, Canada and the UK. Marije Staman is mentioned for M&A work, while Pascal Schrijver is also singled out for praise as an indirect tax practitioner.

The practice covers every tax service that a business could require including M&A, R&D, compliance, tax controversy, transfer pricing, international tax and indirect tax. The practice also offers a number of innovative services to clients such as Move Tax Forward, a compliance and reporting service to help companies manage tax risks at lower costs.

This year Harm Prinsen and Willem Wille advised on the setting-up of a new European pension vehicle in the Netherlands for a large financial company. This involved the creation of a Pension Premium Institution, after their introduction in the Netherlands in January 2011.

Sander Kloosterhof advised a leading international chemical firm on a tax accounting project. The practice noted that there were incorrect margins due to insufficient SAP data and therefore restructured the existing SAP. After negotiations with the authorities this resulted in a refund of €2.5 million.

Loyens & Loeff has continued to grow this year and consolidated its place as the Netherlands law firm with the biggest tax practice. The group has more than 280 fee earners in the Netherlands, a slight increase on the previous year. Guido Dercx is "widely ... [more]

Loyens & Loeff has continued to grow this year and consolidated its place as the Netherlands law firm with the biggest tax practice. The group has more than 280 fee earners in the Netherlands, a slight increase on the previous year. Guido Dercx is "widely seen as a very solid and knowledgeable tax adviser", while Paul Simonis "stands out as a top specialist".

Tax partner Maarten van der Weidjen is also the managing partner of the firm. Ronald Wijs heads the Amsterdam practice; the team in Rotterdam is run by Michiel van Kampen and Bart Rubbens. Jan Bart Schober was appointed partner in the international tax practice group this year. A number of their tax professionals as seen as leaders in the market.

The group has a strong international focus to their work. They advise multinational clients on all tax matters up to and the European Court of Justice (ECJ). Loyens is already well-established in the US and other European countries, but the last couple of years their focus has intensified on emerging markets.

Wijs and Etienne Spierts advised Corio, a property investment company, on the €1.3 billion ($1.84 billion) acquisition of an operational portfolio from Multi Corporation, a German multinational. Wijs and Jochem van der Wal also worked on the merger of Nieuwe Steen Investments and Vastned Offices, two real-estate investment trusts. This was a complex deal which involved issues to do with property transfer tax and the fiscal unity regime.

Other transactions Loyens worked on this year include the acquisition of Lloyds Nederland, the Netherlands operator of the pharmacy chain Lloyds Apotheken, by Brocacef Holding and Phoenix Pharmhandel, and the acquisition of a 61% stake in ATC Group by HgCapital, the UK private equity firm.

Other clients Loyens have advised this year are Sara Lee, France Telecom, Capgemini, ST Microelectronics, Vitol Group, ING, Amsterdam Airport Schiphol and Alpinvest.

PwC is seen as a dominant player in the Dutch market. "They are the best out of the Big Four in the Netherlands" said one partner. The practice provides a broad range of tax services including legal, M&A, transfer pricing, estate planning, VAT and customs.A ... [more]

PwC is seen as a dominant player in the Dutch market. "They are the best out of the Big Four in the Netherlands" said one partner. The practice provides a broad range of tax services including legal, M&A, transfer pricing, estate planning, VAT and customs.

A number of their professionals are also seen as leading figures in their fields within the market. Stef Van Weeghel is described as a "top professional" for corporate tax and Sicco Faber and Frank Engelen are both well regarded for corporate tax too.

Marc Diepstraten, Michel van der Breggen and Hugo Vollebregt score highly for transfer pricing, while Herman Van Kesteren is known for indirect tax work.

Ernst & Young's tax practice is led by Kees van Boxel. He oversees a team of about 1,300 professionals in both Belgium and the Netherlands, which forms one of 14 sub-areas of the Europe, Middle East, India and Africa region. Mart Van de Ven, Ted Braakman, ... [more]

Ernst & Young's tax practice is led by Kees van Boxel. He oversees a team of about 1,300 professionals in both Belgium and the Netherlands, which forms one of 14 sub-areas of the Europe, Middle East, India and Africa region. Mart Van de Ven, Ted Braakman, Ton van der Hoven and Mans Kuipers retired this year. Ingrid Allemkkinders, Daniel Kroesen and Dirk Stalenhoef became partners in 2011.

The tax practice is divided into five sub-service lines: business tax services, international tax services, indirect tax, human capital and transaction tax. Head of legal is Johan Westerhof. Business tax services, run by Anthony Van der Wilden is the largest area. The team has seen a particular increase in demand for advice on compliance.

Transfer pricing is a growth area, particularly in the form of alternative dispute resolution . Here, the practice benefits from the firm's global reach, being able to advise their clients in nearly every jurisdiction where the implications are felt. The indirect tax team, led by John Sloot has also seen a lot of growth, particularly in the form cash tax management where they were recently able to save a company $500 million in VAT.

The practice has also seen a lot of M&A work this year, for private companies particularly. The practice has also seen a lot of growth in the oil and gas and pharmaceutical sector, while financial services remains "a strong suit".

KPMG Meijburg's tax practice provides a broad range of services across its 14 different offices including cross-border taxation, corporate restructuring, M&A, transfer pricing and indirect tax.A number of their professionals are regularly mentioned by ... [more]

KPMG Meijburg's tax practice provides a broad range of services across its 14 different offices including cross-border taxation, corporate restructuring, M&A, transfer pricing and indirect tax.

A number of their professionals are regularly mentioned by their peers as leaders in the fields: Otto Marres for corporate tax: "He is a very good technical person, one of the best in the Netherlands" said one partner; Leo Mobach for indirect tax; Jaap Reyneveld for transfer pricing and Andre Boekhoudt for cross-border structuring.

The practice advises mostly multinationals and also makes use of 20 country desks, which support the rest of the staff. The group also has a number of domestic clients.

Allen & Overy's tax practice employes 14 practitioners, including three partners, and is led by the highly-regarded Olaf Van der Donk, who is described as as "one of the leading guys in M&A" in the Netherlands. Fellow partner John Brouwer is also mentioned ... [more]

Allen & Overy's tax practice employes 14 practitioners, including three partners, and is led by the highly-regarded Olaf Van der Donk, who is described as as "one of the leading guys in M&A" in the Netherlands. Fellow partner John Brouwer is also mentioned for capital markets and financial products tax advice. Godfried Kinnegim is the third tax partner.

Both Kinnegim and Van der Donk work closely with the firm's M&A department and regularly advise on some of the largest transactions in the market. This year Kinnegim advised on the sale of DSM Elastomers to Lanxess which consisted of a combination of share deals and asset deals. Van der Donk advised on the demerger of TNT, one of the first demergers in years of a company listed on Euronext.

Other work includes advising Crucell on its €1.75 billion ($2.47 billion) takeover by Johnson & Johnson, one of the largest takeovers of the past year, which saw complex structuring and negotiations, which lasted for more than six months. Other clients they have worked for in the last 12 months include Credit Suisse, Bencis, Corio and Nuon.

The partner in charge of Clifford Chance's tax practice is Ate van Ijlzinga Veenstra. Michiel Sunderman is described as an up-and-coming guy. The group is divided into three main sub-areas: funds, finance tax and corporate tax. The practice's reputation ... [more]

The partner in charge of Clifford Chance's tax practice is Ate van Ijlzinga Veenstra. Michiel Sunderman is described as an up-and-coming guy. The group is divided into three main sub-areas: funds, finance tax and corporate tax. The practice's reputation for finance-related work is second to none.

Out of the three areas fund-related work is still the strongest area. This year the team advised on the launching of the Waterland fund, which raised more than €1.1 billion. Corporate tax work has begun to pick up over the last nine months. The group recently advised Maxeda, the Dutch retail group, on a major disposal.

The group also advised on the joint venture between Royal DSM N.V., the global life sciences and materials sciences company headquartered in the Netherlands, in relation to the formation of a 50/50 global joint venture with Sinochem Group for its business group DSM Anti-Infectives. Other clients they have worked for this year include PGGM and Hertz.

De Brauw Blackstone Westbroek's tax practice is led by Paul Sleurink, who is singled out in the market for capital markets and financial products work. Dick Hofland is also frequently mentioned for M&A work. Frank Pötgens, formerly of counsel with the ... [more]

De Brauw Blackstone Westbroek's tax practice is led by Paul Sleurink, who is singled out in the market for capital markets and financial products work. Dick Hofland is also frequently mentioned for M&A work. Frank Pötgens, formerly of counsel with the firm, was appointed partner this year.

The strength of the firm's tax practice lies in its close integration with the firm's other departments, especially the M&A group. This year Hofland advised on the acquisition by Intel Corporation of Silicon Hive, a spin-off from Philips. He also advised on the acquisition by IMQubator Multi Manager Fund, sponsored by APG, of an equity interest in the management company of Callanish Capital Partners.

Sleurink's work this year includes advising Schiphol Nederland on an intermediate debt exchange by which Deutsche Bank offered the holders of Schiphol's €350 million ($486.5 million) 2013 notes and €800 million ($1.11 billion) 2014 notes to buy their notes from them. And the team is developing a tax litigation practice. The team represented National Grid in its European court proceedings on Dutch exit tax.

DLA Piper is led by Roderik Bouwman and comprises 10 fee earners. The group seeks to provide an alternative to the big-four by offering services across all areas of tax. The transfer pricing group is seen by its competitors as strong among law firms. ... [more]

DLA Piper is led by Roderik Bouwman and comprises 10 fee earners. The group seeks to provide an alternative to the big-four by offering services across all areas of tax. The transfer pricing group is seen by its competitors as strong among law firms. Agata Uceda is described by another professional as "very capable in explaining and understanding her client's business".

The group has a lot of experience in cross-border tax structuring, particularly for US companies. This year Paulus Merks advised Crocs on their Asian and Latin American reorganisation. Merks and Uceda also advised Pfizer on a series of acquisitions. The group also worked for a group of investors on a $120 million real estate acquisition from RNG Group .

The indirect tax team, led by Daan Arends, has been busy this year too. They advised Verizon, a US telecommunications company, on the place of supply of services rules in the 27 member states under new EU VAT directive. Other clients they have worked for this year include Ballarpur Industries, Juniper Networks, Silicio Solar and Fluidigm Corporation.

Freshfields Bruckhaus Deringer is one of the strongest transactional tax teams in the Netherlands. The practice is headed by Machiel Lambooij and comprises six fee earners. Partner Eelco Van der Stok is praised regularly by his competitors, "He is one ... [more]

Freshfields Bruckhaus Deringer is one of the strongest transactional tax teams in the Netherlands. The practice is headed by Machiel Lambooij and comprises six fee earners. Partner Eelco Van der Stok is praised regularly by his competitors, "He is one of the best known names in the market, especially for structured finance work" said one partner.

Transactions, invariably big-ticket, cross-border M&A, makes up 70% of their work. This year Lambooij and Job van der Pol worked on the acquisition of DSM Elastomers by Lanxess. Lambooij and Robert Jean Kloprogge also advised Prysmian on its $1 billion+ public bid for the shares in Draka. Since this deal involved a rival offer by the Chinese company Xennmo, the practice had to work quickly to make sure the deal was completed.

Structured finance work has also been an important area for the team this year. Van der Stok and Kim Bosga advised both Rabobank and Obvion on some of the first residential mortgage backed securities placements since the financial crisis. Additional clients that Freshfields have worked for this year include Providence Equity Partners, Accenture, Nomura International, Reed Elsevier and Societe Generale.

Maarten de Bruin heads Stibbe's tax practice. The number of fee earners has increased to 11 this year. The focus of the practice is mainly transactional, in particular M&A, private equity, structured finance and real estate. The group has advised on ... [more]

Maarten de Bruin heads Stibbe's tax practice. The number of fee earners has increased to 11 this year. The focus of the practice is mainly transactional, in particular M&A, private equity, structured finance and real estate. The group has advised on some of the largest transactions in the Netherlands in the past year.

Partner Michael Molenaars is advising long-standing client NYSE Euronext on its proposed merger with Deutsche Börse. The group also advised on the initial public offering (IPO) by Tornier, a medical device company's, which involved a complex restructuring in advance. The group had to consider the position of majority shareholder Warburg Pincus throughout the negotiations.

Other work this year included advising ING on the disinvestment of the European activities of ING Real Estate Investment Management, and advising Ziggo on a $2 billion+ notes issuance. This matter was complicated by issues of interest deductibility. The practice also advised Fifa on the tax guarantees made by the Dutch government in their bid for the 2018/2022 World Cup.

Since the group focuses mostly on cross-border the bulk of their clients are multinationals and major financial institutions, such as Apollo Alcan, Micron Technology, Xinamo S&T Investment, Tulip Oil, Morgan Stanley, Goldman Sachs and Vereniging Aegon.

VMW Taxand is the firm to watch over the next few years. The tax team, headed by Roelef Vos, has more than doubled in size over the past year to more than 35 feeearners. The group wants to have more than 70 within a few years.Henk Hop, of counsel, has ... [more]

VMW Taxand is the firm to watch over the next few years. The tax team, headed by Roelef Vos, has more than doubled in size over the past year to more than 35 feeearners. The group wants to have more than 70 within a few years.

Henk Hop, of counsel, has joined this year from Deloitte and runs Taxand's global VAT compliance centre, which is in the Netherlands. Frank Gomers has also joined to bolster the firm's indirect tax team. He focuses on customs tax and works regularly for a big-three energy firm. William Guy has joined from his previous position in-house at TNT, the mail delivery company, and he has been charged with building the group's corporate income tax compliance department.

The group focuses exclusively on international tax. This includes real estate, private equity, VAT and M&A work. This year Henk de Graaf advised private-equity firm Angelo, Gordon & Co on the acquisition of a UK shopping centre. This was a sizeable transaction and involved complex structuring since the target company had large debts when acquired.

Other deals this year included the sale and leaseback of a substantial real estate portfolio of a Dutch listed company, and the acquisition of seven entertainment parks for one of the largest alternative investment funds.

The number of clients that VMW Taxand has added this year is impressive. The companies it has worked for include PingProperties, Yusen Logistics, HIG Capital and Christies.

Atlas Tax Lawyers, a new entry this year, was formed by a group of ex-KPMG Meijburg professionals in 2010. Jan Willem Lubbers has also joined this year from the same firm, where he was an international tax partner. The practice provides a broad range ... [more]

Atlas Tax Lawyers, a new entry this year, was formed by a group of ex-KPMG Meijburg professionals in 2010. Jan Willem Lubbers has also joined this year from the same firm, where he was an international tax partner.

The practice provides a broad range of tax services for clients with an international focus. It was involved in setting up a fund structure for investment in Eastern European real estate and also advised on permanent establishment issues for an US  listed multinational company. Han Oortwijn, Roelof Gerritsen and Ivo Kuipers advised another on a new group holding, financing and royalty structure.

Baker Tilly Berk is a new entry this year. The tax practice is led by Herm Nieste. The group comprises about 180 tax professionals. The team focuses nearly entirely on family-owned and mid-sized companies, especially those that are seeking to expand ... [more]

Baker Tilly Berk is a new entry this year. The tax practice is led by Herm Nieste. The group comprises about 180 tax professionals.

The team focuses nearly entirely on family-owned and mid-sized companies, especially those that are seeking to expand internationally. This year the group set up an intermediate Dutch hub for Taylor Guitars, a Californian company, to help their expansion into the EU market. The group also advised a Dutch client on the tax restructuring of their investments in Kosovo.

Other clients of Baker Tilly Berk include Equity Trust, TW Steel, Imres Holding and Hemels Publishing.

CMS Derks Star Busmann's tax department comprises two partners, Jochem de Koning and Willie Ambergen, and is split between their two offices in Amsterdam and Utrecht.The practice specialises in international tax, real estate, M&A and tax litigation. ... [more]

CMS Derks Star Busmann's tax department comprises two partners, Jochem de Koning and Willie Ambergen, and is split between their two offices in Amsterdam and Utrecht.

The practice specialises in international tax, real estate, M&A and tax litigation. Work this year includes advising a global private-equity firm on one of the few leveraged buy-outs in the market in the last 12 months, and advising a Spanish company on the acquisition of a group of companies from a constituent of the FTSE 250 index.

Ambergen, who specialises in real estate, also advised a client on the sale of a distribution centre located in Amsterdam.

Hertoghs Lawyers only advises on tax controversy and litigation, particularly negotiation with the tax authorities. Roel Kerckhoffs is regularly singled out by his peers as a leading light in tax controversy.The group specialises in four main areas: ... [more]

Hertoghs Lawyers only advises on tax controversy and litigation, particularly negotiation with the tax authorities. Roel Kerckhoffs is regularly singled out by his peers as a leading light in tax controversy.

The group specialises in four main areas: tax law procedure, penal and criminal tax law, tax collection law and international information exchange and legal assistance, the latter being a a particular area of growth because of the increasing internationalisation of the work of tax authorities.

The practice advises mostly large, often listed, companies, including family-owned businesses.

Houthoff Buruma's tax department is led by Rob Havenga, who specialises in funds work and international tax. Alexander van der Voort Maarschalk, the only other partner, focuses on tax litigation and is based in the Hague.The practice's core areas of ... [more]

Houthoff Buruma's tax department is led by Rob Havenga, who specialises in funds work and international tax. Alexander van der Voort Maarschalk, the only other partner, focuses on tax litigation and is based in the Hague.

The practice's core areas of focus include M&A, private equity and finance structures and tax planning, with either an international or domestic angle.

The practice advised a high-tech start-up on the sale of its shares to a multinational group operating in the power and automation technology field.

Luminous Tax Matters, a tax firm formed by a number of ex-KPMG professionals, has continued its steady rise this year. The firm, which started with five professionals in 2007, has expanded to 15 this year. Eric Vermeulen, the former global chairman of ... [more]

Luminous Tax Matters, a tax firm formed by a number of ex-KPMG professionals, has continued its steady rise this year. The firm, which started with five professionals in 2007, has expanded to 15 this year. Eric Vermeulen, the former global chairman of international tax at Mazars, has joined as a fourth partner.

The practice specialises in international tax. Huub Laauwen advised a Russian state-owned company on a takeover, which involved a demerger. Michel Bilars has also been active in setting up R&D structures for multinationals, in accordance with the innovation box regime in the Netherlands.

Ivo Vreman has been advising a UK listed food and beverages company on the reorganisation of their Dutch international holding structure.

Chris Warner leads a team of more than 10 tax professionals, including three partners at NautaDutilh, with the practice split between the firm's Amsterdam and Rotterdam offices.The practice is viewed by the market as being particularly strong in the ... [more]

Chris Warner leads a team of more than 10 tax professionals, including three partners at NautaDutilh, with the practice split between the firm's Amsterdam and Rotterdam offices.

The practice is viewed by the market as being particularly strong in the finance sector. Warner recently advised the State of the Netherlands on the sale of its stake in a well-known Dutch company. He also provided counsel to a global bank on the acquisition of parts of a Dutch bank.

Bert Fibbe is a partner in the firm and specialises in tax litigation, especially where there is a criminal law angle. Partner Nico Blom specialises in the tax aspects of structured finance, securitisation, funds and also M&A.

Simmons & Simmons's tax practice is led by René van Eldonk. He is one of two partners, both of whom have more than 20 years experience in tax. There are nine tax practitioners at the international firm's Netherlands outpost.The practice focuses on transactions ... [more]

Simmons & Simmons's tax practice is led by René van Eldonk. He is one of two partners, both of whom have more than 20 years experience in tax. There are nine tax practitioners at the international firm's Netherlands outpost.

The practice focuses on transactions in capital markets, asset management, structured finance, funds and group restructurings. This year partner Peter Flipsen advised on the group restructuring of Office Depot, which involved the implementation of advance pricing agreements and horizontal oversight.

Van Eldonk advised UBS on an issuance as part of a €15 billion notes programme. Other clients they have worked for this year include Essent, Banco Bilbao Vizcaya Argentinia, AXA Investment Managers, Standard Bank, Coca-Cola Enterprises and Renaissance Capital.

Spigthoff's tax department is led by Charles Langereis and covers tax optimisation in acquisitions and restructurings, and the settingup of investment funds and employee participation schemes.This year the group advised on the international restructuring ... [more]

Spigthoff's tax department is led by Charles Langereis and covers tax optimisation in acquisitions and restructurings, and the settingup of investment funds and employee participation schemes.

This year the group advised on the international restructuring of an e-commerce company as well as intellectual property restructurings for a multinational company. Other work includes the implementation of a Dutch foundation in estate planning structures.

The practice is highly commended by its peers for tax litigation. The team is advising at the moment on the largest court proceeding on the tax on games-of-chance regime for gaming machines.

Taxperience, a new entry this year, is an independent tax that was formed by a number of ex-Deloitte tax advisors in mid-2005. The firm has grown impressively since then, starting with three professionals and now comprising 20. The firm wants to have ... [more]

Taxperience, a new entry this year, is an independent tax that was formed by a number of ex-Deloitte tax advisors in mid-2005. The firm has grown impressively since then, starting with three professionals and now comprising 20. The firm wants to have between 40 and 50 professionals.

The firm provides a broad range of tax services structured across four main areas: tax advisory, tax compliance, interim in-house tax support and real estate. Sam Abbing specialises in mostly in direct taxation, while fellow founding partner Ruben Van Aarle is particularly used to providing advisory work to technology companies.

Ramon Van Aarle, the other founding partner, is noted for dealing with tax debt issues, group restructurings, transfer pricing and tax audits. Both Ernstjan Rutten and Jörgen Cremer were appointed partners in 2010.