Biography:

Hafiz Choudhury works with Ministries of Finance and tax administrations worldwide on economic, tax and budget policy through his firm,
The M Group, Inc.; he also advises select private sector clients on tax policy matters.

He has contributed since 2012 to the design of international tax norms at the UN Committee of Experts on Taxation and is e.g. the general editor of the UN Transfer Pricing Manual (all 3 editions) and the UN Extractives Taxation Handbook (second edition).

He leads the work on guidance on tax policy for energy transition and has worked with UNDP on tax issues in energy transition in more than 20 countries. He advises a software business that builds international tax and trade decision support, modelling and analysis tools (www.reganalytics.com) and is an adjunct professor at Texas A&M University Law School, teaching transfer pricing and international tax risk modules for the international tax LLM program.

Hafiz has worked in tax policy and administration issues in the UK, India, Seychelles, Uzbekistan, Kazakhstan, Indonesia, Tanzania, Zimbabwe, Namibia, Thailand, Malaysia, Mongolia, Poland, Sri Lanka, Sierra Leone, Ethiopia, Myanmar, Nigeria, Qatar, Latvia and China. He started his career with HM Board of Inland Revenue in the UK as an FT Inspector in 1987; he was then with the IBFD in Amsterdam, The Netherlands, in technical and managerial roles from 1993 to 2006.

Biography:

Karel Van Hootegem has more than 13 years of expatriate in cross-border income tax situations. He assist SMEs in structuring and optimising the individual tax situation of their mobile executives. The services they provide are tax compliance, split payrolls, compensation and benefits, group policies, advice with respect to social security and labour. Karel is the author of the Belgium country guide in Tolley’s Global Mobility / Employment Taxes source.

Biography:

Biography:

Barbara trained as a lawyer with top-tier firms in Brazil, gaining over 15 years of experience in tax law, with deep expertise in both national and international taxation. As the Head of the Tax Department at Andersen Ballão Advocacia, she leads a team of professionals advising on a wide range of tax matters, including corporate taxes, national and cross-border transactions, VAT, and tax disputes.

Barbara specialises in tax planning, M&A transactions, consultancy, and resolving complex tax litigation, with extensive experience advising multinational companies, individuals, and various industries, including technology, retail, oil and gas, and finance. Her expertise extends to key areas such as international tax structuring, transfer pricing, direct and indirect taxation, helping clients navigate the complex Brazilian tax system.

She holds bachelor's degrees in Law from UNICURITIBA and in Accounting Science from the Federal University of Paraná. Barbara also obtained a Master of Laws (LLM) in Domestic Taxation from the Federal University of Paraná (UFPR), and an LLM in International Tax Law, with distinction, from Queen Mary University of London. In recognition of her academic achievements, she was awarded the prestigious Chevening Scholarship for 2022/23.

In addition to her legal practice, Barbara is a published author and a frequent speaker at national and international conferences. Her articles have been featured in renowned tax publications, and she regularly delivers lectures and workshops on taxation in leading post-graduate programs in Brazil.

Barbara is recognised for her technical excellence and strategic thinking, having contributed to innovative solutions in major tax disputes and cross-border tax planning. She has played a significant role in fostering tax debate and education, serving as a mentor and role model for young professionals in the tax law field.

To contact Barbara, please email: barbara.neves@andersenballao.com.br / barbaradasneves@gmail.com or call +55 41 3221-7777.

Biography:

Narcis is an experienced Romanian lawyer and insolvency practitioner based in Bucharest who has been continuously practising law since 2012. He has gained extensive experience across several prestigious firms in Craiova and Bucharest, focusing mainly on corporate and commercial law, as well as insolvency issues. He is one of the founding partners of BMA Legal – Bogoiu, Matei & Associates, contributing to its establishment and growth.

Throughout his career, Narcis has provided expert legal counsel to a diverse clientele, including both local and international clients in various areas of business law. His expertise is focused on corporate and commercial law, restructuring and insolvency, tax law and litigation. He also possesses significant experience in employment law and real estate matters.

Since 2018, he has been offering a wide range of legal services to clients in the aviation industry. His expertise covers both contentious and non-contentious matters, representing clients in complex litigation before Romanian courts. He also offers valuable guidance on the licensing, registration, and compliance requirements for aircraft operating in Romania, ensuring full adherence to legal regulations. Furthermore, he has substantial experience in advising clients on dry and wet lease operations, helping them navigate the complexities of aircraft leasing agreements.

Narcis obtained a bachelor’s degree (2012) and a master’s degree (2013) in law with specialization in Private law from Craiova University Law School.

He is a member of the Bucharest Bar and the National Union of Insolvency Practitioners in Romania.

Narcis speaks fluently Romanian and English.

Biography:

More than 18 years of experience in the analysis and preparation of financial information, providing advice and consulting on accounting, tax and financial matters; compliance with tax obligations, payroll preparation, tax recovery and representation before tax authorities. More than 10 years of experience in auditing and preparing federal, local and social security tax reports.

She has a degree in Accounting from the Universidad Nacional Autónoma de México and a specialty in Senior Management from the same institution.

Biography:

Catherine is a Tax Partner with PKF O’Connor Leddy & Holmes Ltd and leads the VAT Department.Catherine has advised both domestic and international clients and work closely with foreign tax advisers to deliver VAT advice. Catherine and her team, devise solutions and provide their clients with comprehensive VAT advice enabling them to realise the full tax implications of the transaction.

Catherine has advised and delivered CPD lectures on business VAT transactions, VAT on property, structuring property transactions, and Brexit VAT considerations. She worked closely with the SFA on their business strategy document ‘A Supportive Tax Environment for Small Firms’.

Catherine is a contributing author to the Republic of Ireland country guide in Tolley's Global VAT.

Biography:

Jayne advises businesses on R&D tax relief and tax disputes and has worked across a range of sectors, including marine, pharmaceuticals, defence and aerospace. Combining an academic background in science with Big Four accounting experience in the UK and Middle East, Jane has a track record of successfully navigating complex HMRC tax enquiries.

Biography:

Andrew Constable BA (Hons) FCA CTA is a tax partner at Moore Kingston Smith LLP. He joined the firm as a trainee accountant in 2004, and has specialised in tax since 2007. He became a partner in 2016. Andrew supports and advises businesses of all sizes and, in many cases, the owners of those businesses. He works with businesses in a variety of sectors, with professional firms and property being areas of particular focus. He sits on the CIOT’s Owner Managed Business Technical Committee and the ICAEW Tax Faculty’s SME Business Tax Committee.

Biography:

Rilana Wolf-Bayard is a Partner at PKF Zürich and a highly respected expert in accounting, fiduciary services, and payroll management. With over two decades of experience — all of them with PKF Zürich since 2000 — she brings unparalleled continuity, technical expertise, and client commitment to her role.

As the head of the firm’s Accounting & Payroll team, Rilana oversees a broad range of services for Swiss and international clients, including financial accounting, payroll administration, reporting, VAT, and regulatory compliance. Her leadership is defined by precision, reliability, and a deep understanding of the operational needs of SMEs, entrepreneurs, and multinational businesses alike.

Rilana is a Licensed Audit Expert registered with the Swiss Federal Audit Oversight Authority (RAB), a Certified Fiduciary Expert with an Advanced Federal Diploma of Higher Education, and a Chartered Specialist in Accounting and Financial Management. These credentials underscore her broad-based capabilities across finance, governance, and tax-relevant matters.

Fluent in German, English, and French, Rilana works seamlessly across linguistic and cultural boundaries. Her hands-on style, combined with a strategic view of each client’s business, makes her a sought-after advisor for both ongoing mandates and complex transitional phases.
Known for her long-term client relationships, leadership within PKF Zürich, and commitment to excellence, Rilana continues to set the standard in her field.

Rilana contributes to Tolley's EU and Global VAT.

Biography:

Giovanni is an attorney at a top-tier law firm, specializing in tax litigation and consultancy. With extensive experience in both personal and corporate taxation, he has been a key member of the tax department at Andersen Ballão since 2019, where he has continuously expanded his portfolio by assisting multinational enterprises.

Giovanni's expertise encompasses tax compliance for corporations and family offices, with a strong focus on resolving complex tax litigation cases before the Brazilian Tax Authorities. His experience spans a wide range of areas, including income tax assessments, the collection of state and municipal taxes on services and property, as well as international tax planning.

An emerging author in tax law, Giovanni has crafted numerous legal opinions for individuals and corporations around the world, always employing innovative thinking and a problem-solving approach. He also serves as a guest lecturer in tax law at a university in Brazil.

As a partner at Andersen Ballão, Giovanni is dedicated to fostering networking opportunities and supporting the technical growth and development of young professionals in the legal field.

Biography:

Lisa-Jane joined Tolley in 2010 to write and lecture on corporate and international tax matters, with a particular focus on the papers for the Advanced Diploma in International Tax (ADIT) offered by the UK Chartered Institute of Taxation.

A graduate from the University of St Andrews, Lisa-Jane completed her Masters Degree in Law at City University and went into private practice as a barrister (Lincoln's Inn) before training in tax with KPMG at their Tax Business School. Once qualfied as a Chartered Tax Adviser (CTA) Lisa-Jane worked as a tax lawyer in the City, undertaking predominantly cross-border transaction work and banking, before joining EY in 2004 to work offshore in the Channel Islands. Whilst working there she sat the ADIT exams and gained her international tax diploma.

When Lisa-Jane moved back to London she decided to use her overseas experience by teaching the Principles of International Tax, Transfer Pricing, UK and European Union options for the ADIT qualification, as well as the AT TOMC and APS TOLC papers for the CTA exams. Lisa-Jane also writes for the Tolley Corporation Tax Annual.

Biography:

Ben Lee is a Partner at Andersen LLP, where he leads the firm's Web3 and Digital Assets UK tax advisory practice. He is ACA and CTA qualified, and advises businesses, exchanges, investors and private clients on the UK tax treatment of cryptoassets and digital assets, spanning personal and corporate compliance and blockchain analytics.

A recognised specialist in the field, Ben leads a team that won Best Specialist Tax Team at the Tolley's Taxation Awards 2026, and has himself been recognised by Spears 500 and Citywealth for his work in digital assets. He has longstanding involvement with ICAEW digital asset working groups and HMRC consultations. He is co-author of Cryptoasset Taxation, published by Bloomsbury Professional, and writes a weekly newsletter, Beneath the Token, for Web3 CFOs. He is a regular speaker at industry conferences and contributes to trade and professional publications on emerging crypto tax issues.

Biography:

After being called to the Bar of England and Wales (Lincoln’s Inn, 2011), Jivaan began his career in the Tax and Legal Services team of a Big4 accounting firm in the Caribbean, where he managed the tax and commercial disputes portfolio.

He retrained and qualified as a solicitor into the corporate tax team of Linklaters LLP (London). His tax practice primarily entails advising on potentially contentious legal issues (tax and commercial) in the context of cross-border M&A, corporate reorganisations and finance transactions, as well as assisting clients in resolving tax disputes with tax authorities, including representation before the relevant tribunals and courts.

Jivaan regularly advises clients in a range of sectors, spanning private equity and financial sponsors, financial institutions, fintech, consumer goods, energy and sports. Jivaan has a fervent interest in legislative policy development in developing countries, especially as it relates to international taxation and commercial law.

Current and past projects in this respect include:

(i) advising the Caribbean Community (CARICOM) on the drafting of three model Bills relating to company, insolvency and partnership laws;

(ii) advising a state on its tax reforms to comply with OECD requirements to facilitate removal from the grey list; and

(iii) developing and delivery tax training to the tax authority of a state’s tax authority on international tax law issues, including double tax treaties and transfer pricing. Jivaan is a member of Linklaters’ Latin America Group and is Head of the Linklaters Caribbean Desk. Outside of practice, Jivaan is a visiting lecturer at King’s College London on the International Tax Law LLM, where he lectures on the International Tax Law and the EU Tax Law modules and supervises dissertations related to these topics.

Biography:

Sean is an independent specialist with 25 years of experience in stamp duty, including 20 years at two Big Four firms. He served as the head of UK stamp taxes at a Big Four firm for five years. Currently, he is the chair of the professional body of stamp duty practitioners, The Stamp Taxes Practitioners Group, which has over 220 members. In addition to his professional roles, Sean is the editor and author of the leading textbook Sergeant and Sims on Stamp Taxes, a position he has held since 2008. He also authored the Law Society’s SDLT Handbook: A Guide for Residential Conveyancers. Sean is a Fellow of the Chartered Institute of Taxation and a non-practising barrister. He also contributes to TolleyGuidance.

Biography:

Andrew is a specialist in a variety of indirect taxes with a focus on GST, State Taxes and Customs related taxation matters.

Prior to PKF, Andrew was a Partner at a Big 4 accounting for more than 11 years. He has had extensive experience in providing comprehensive tax advice to small to medium enterprises right through to large multinational organisations. He also has strong relationships with senior officers from the Australian Taxation Office and other revenue authorities.

As well as working with a range of different sized businesses, Andrew is an experienced practitioner across a diverse range of industry sectors. He also has experience in establishing business operations in New Zealand, South Africa and Singapore.

His major clients include automotive importers, distributors and dealers, food wholesale and distributors, and consumer electronic companies. He also has a number of clients in the Retirement Village and Aged Care Sectors. In addition, Andrew has recently been working with clients servicing the NDIS and affordable housing sectors.

Andrew’s portfolio is broad and diversified and includes working with a number of start-ups on a range of business, tax and funding issues.

Andrew also sits on the advisory boards of a number of large Private Companies.

Andrew is a contributing author to the Australia country guide in Tolley’s Global VAT.

Biography:

Dora is a Certified Public Accountant with 25 years’ experience. She joined PKF in 1998, and since then has continuously worked on a client-based approach, focusing on quality and accuracy.

She has dealt with high profile clients and has a thorough understanding of corporate issues, business processes and customer needs, advising on a wide range of tax issues. Her expertise in assurance and tax compliance extends from the hotel and tourism sector to retail businesses.

Biography:

Joshua Mangeot is the founder and principal of Mangeot & Co., an independent legal and business consultancy specialising in British Virgin Islands legal, regulatory and cross-border advisory matters.

Josh is a leading specialist on the BVI economic substance requirements and has advised several of the world’s largest multinational enterprises (MNEs) and public and private stakeholders on the implementation of the regime. He regularly advises leading global law firms, businesses, intermediaries, financial institutions, high-net-worth individuals and MNEs on BVI law. Josh’s practice covers a wide range of corporate, finance, regulatory, structuring, transactional and tax advice, including acting in relation to tax information requests.

Before establishing Mangeot & Co., Josh was a partner at Harneys in the BVI, where he practised for more than a decade. Josh continues to act as an independent consultant to Harneys. Prior to moving to the BVI in 2014, he was an associate in the tax department at Slaughter and May in London.

Josh combines BVI legal, regulatory and tax expertise with experience designing practical systems and AI/technology-enabled solutions.

Email: jm@mangeot.co