KPMG Law Advokatfirma AS, Norway — Norway

Alejandro Serrano-Kristiansen

Procurement

Andreas Wulff

Partner/Attorney-at-law Andreas Wulff is specialized within the following areas: Mergers and acquisitions Corporate law Contract law · Mergers & Acquisitions

Anne Tengs-Pedersen

Attorney-at-law/Partner Anne Tengs-Pedersen specializes in national and international personal taxation. She is located in KPMG's Stavanger office, where she is head of KPMG Stavanger Global Mobility Services and corporate tax services. She assists national and international clients with tax- and social security issues connected to employees' cross-border activities. She also assists foreign companies in relation to their activities in Norway, ensuring that they comply with Norwegian tax- and reporting obligations. Anne also has experience with local Norwegian tax and social security legislation and assists Norwegian employers and employees with various issues, e.g. the tax handling of gifts, social arrangements, company travels, benefits-in-kind, tax returns, social security memberships etc. · Tax

Camilla Fingarsen

Partner/Attorney-at-law Camilla Fingarsen is specialized within the following areas: Domestic corporate tax International corporate tax · Corporate Tax

Cathrine Bjerke Dalheim

Attorney-at-law/Partner Cathrine Bjerke Dalheim is the Head of Global Mobility Services in Norway and is the engagement partner on numerous global clients. She has more than 19 years of experience with cross-border employments. She has worked with global mobility since 1998. She started working in KPMG in 2000, and prior to this, she worked at Norsk Hydro ASA, Corporate Expatriate Services. Since 2004, she has built a separate service, specialized in assisting foreign companies with temporary business activities in Norway, hereunder payroll, preparation of tax computation, assessment of reporting and employer's contribution requirements, correct use of codes, application for ID-cards etc. The team assists numerous global clients, both foreign and Norwegian HQ based. During her years in KPMG, she has had different roles in KPMG, such as Head of Markets for the firm, COB for the tax practice and member of the Executive Committee. · Global Mobility

Erik Hillestad Aas

Attorney-at-law/Partner Erik Hillestad Aas is head of Global Compliance Management Services (GCMS) in Norway. He is in charge of a group of 9 tax and accounting specialist. The KPMG GCMS network assists multinational groups with all tax related compliance obligations and tax advisory services. He has broad experience in tax consulting work regarding both national and international tax issues. Erik also assists clients with tax disputes and performs litigation on behalf of the clients. He has experience from working with clients in various sectors including Engineering, Oil & Gas and Building & Construction. · Tax

Erik Sand

Partner/Attorney-at-law Erik Sand, specializes in national and international corporate and individual taxation and corporate law. Erik is located in KPMG's Stavanger office, where he is the head of KPMG Stavanger corporate tax and legal services group. Erik has broad experience from tax and reporting compliance, both at a corporate and individual level. Erik has worked extensively with both Norwegian and international enterprises and he has extensive experience with providing cross-border international tax advice. Erik is the corporate tax and transfer pricing advisor for several Norwegian based and multinational enterprises. This includes strategic advice, compliance services, tax audit assistance and financial analyses. In addition, Erik has extensive experience in evaluating the corporate tax consequences of global employment arrangements. This includes consideration of possible transfer pricing issues and permanent establishment issues. Erik thus often serves as a link between corporate and individual taxation in order to reduce the overall risk of multinationals. · Tax

Gjertrud H. Behringer

Attorney-at-law/Partner Gjertrud H. Behringer has been working in the Global Mobility Service team at KPMG since 1999. She assists several multinational companies in managing their international expatriate population. She provides a wide range of services and her main areas are international and national personal tax, social security planning and assignment policy development. She has also extensive experience in assisting foreign companies with fulfilling their employer's obligations towards the Norwegian authorities. Gjertrud also has experience with local Norwegian tax and social security legislation and assists Norwegian employers and employees with various issues, e.g. the tax handling of gifts, social arrangements, company travels, benefits-in-kind, tax returns, social security memberships etc. She has assisted many Norwegian employers with a salary review. She is member of the team, which organizes and gives lectures on client conferences as well as internal seminars. · Tax

Jan Erik Greni

Corporate Tax

Jan Ove Fredlund

Attorney-at-law/Partner Jan Ove Fredlund has extensive experience in giving advice to both national and international clients in almost all business sectors on issues related to national and international VAT, real estate tax and other areas of indirect taxation. Jan Ove is a member of KPMG's team; working especially with restructuring, sales and acquisitions, and has participated in a significant number of due diligence and restructuring assignments. · Tax

Joachim Charlsen Pande

Partner/Attorney-at-law Joachim Charlsen Pande works primarily with M&A, corporate law relating to transactions and restructuring. He has extensive experience within the different areas of mergers and demergers and group reorganizations. · Corporate / M&A

Oddgeir Kjørsvik

Attorney-at-law/Partner Oddgeir Kjørsvik specializes in national and international VAT, advising both national and multinational companies in most business sectors with regard to indirect taxes. He also has extensive experience with domestic and cross-border mergers and acquisitions. In addition, he has a particular focus on financial services. Oddgeir has been assisting several listed and unlisted companies in Norway and abroad, and his assistance also includes representation in the Norwegian Supreme Court on behalf of a client in the financial sector. This work has resulted in extensive experience within most business sectors, domestic and cross border indirect tax issues, and co-operation with colleagues in the US, Europe and the Nordic countries. International Tax Review has, for the past six years, recognized Oddgeir as being one of the leading Indirect Tax professionals in Norway. · Indirect Tax

Ola Mæle

Attorney-at-law/Partner Ola Mæle works primarily with tax and corporate law related to M&A, transactions, restructuring and transfer pricing. Ola advises listed clients, PE and family owned businesses in several industries including shipping, offshore, oil service and aquaculture/fisheries on international and national transactions and restructurings, as well as on national tax issues and controversy with tax authorities. He also handles disputes within his area of expertise. He his highly rated by clients and counterparties for his ability to merge commercial needs and realities with workable solutions from a tax and legal perspective. · Tax

Ole Jacob Angermo

Partner/Attorney-at-law Ole Jacob Angermo works primarily with tax and corporate law relating to transactions and restructuring. He has extensive experience within the different areas of real estate, both when it comes to tax and VAT. Ole Jacob also has long experience in handling tax disputes with the Norwegian tax authorities. · Tax

Pedro S. Leite

Pedro S. Leite is an Attorney-at-law and Partner in KPMG. He also holds a master degree in business and economics (Master of Business and Economics). Pedro is head of KPMG Law Norway's team of specialist on the seafood industry (fishing and aquaculture). Prior to joining KPMG as a partner in 2016 he was VP Director of Tax and Legal of the Mowi Group (formerly known as Marine Harvest Group) for 9 years, responsible for tax and legal matters for a Norwegian multinational group, listed at the Oslo Stock Exchange and NYSE and with operations in 23 countries. In 2015, Pedro was recognized by The Legal 500 for his work at Mowi Group and was included in The Legal 500's GC Power List: Nordics. Before joining Mowi Group in 2007 Pedro worked more than 8 years as a tax adviser on Norwegian domestic tax matters and international tax matters for both Norwegian and international clients. His main area of focus is on Corporate Tax and International Tax and he has a broad experience in most areas within Corporate Tax, including M&A and Transfer Pricing. Pedro does also have extensive experience in handling tax disputes with the Norwegian tax authorities and with the tax authorities in other countries, both as an in-house representative of the taxpayer and as a tax adviser. · Tax

Per Tore Kraby Lock

Attorney-at-law/Partner Per Tore Kraby Lock has experience from working with clients from all industry sectors including Oil and Gas, maritime, engineering, telecom, retail, financial services and public sector. Per Tore gives advice to various companies in all aspects of global mobility for expatriates, multistate workers and extended business travelers including tax, and social security planning, cost reduction initiatives, payroll and withholding obligations, policy design, policy efficiencies and operations, benchmarking, global employment concepts, set up and administration of international pension plans, work permits- and visa applications, HSE advisory, secondment agreements, tax equalization, duty of care, global mobility management (tracking and monitoring), KPI mobility performance and management reporting. Per Tore also specializes in advising on International health law, pension and insurance schemes and assists companies with advisory and transactional services. Further, he is head of one of Norway's largest insurance recourse functions and offer recourse consultancy, management and operations to insurance companies. Per Tore specializes in Global Mobility advisory, International tax, social security, immigration and labor law advisory, International health, insurance and pension advisory, GMS technology and recourse assistance. He is frequently hired in as project leader by companies to support their global mobility operations, improve their mobility performance or assist with mobility policy revision work. Per Tore is a frequent lecturer at Utenlandsforum in Norway, BI Business school, Høyskolen Kristiania and Næringslivsforeningen in Stavanger and Trondheim. · Global Mobility

Pål-Martin Schreiner

Partner/Attorney-at-law Pål-Martin Schreiner is specialized within the following areas: International and domestic corporate tax M&A Tax Tax pricing Pål-Martin is a part of the corporate tax department covering international and domestic tax, M&A tax, tonnage tax and tax disputes. He has worked with a number of multi-national clients within a wide range of industries, including amongst other shipping, oil and gas, pharma retail and infrastructure. · Tax

Stig Bjørklund

Attorney-at-law/Partner Stig Bjørklund has been an Attorney-at-law since 1996 and Partner in KPMG since October 2007. He is a member of KPMG Norway's team of specialist on the seafood industry. Stig has more than 20 years of previous experience working as an adviser with Norwegian domestic tax matters and international tax matters for both Norwegian and international clients. His main area of focus is on corporate tax, company law and mergers & acquisition. He has broad experience in most areas within corporate tax and company law. He also works with transactions relating to sale of businesses and real estate. Stig is currently the head of the Norwegian KPMG Labor law group. Stig does also have extensive experience in handling tax disputes with the Norwegian tax authorities. · Corporate / M&A

Svein G. Andresen

Attorney-at-law/Partner Svein G. Andresen has been with KPMG for 22 years and has extensive experience within PE, insurance, oil services and processing industry. Before joining KPMG, Svein worked for four years as a tax consultant at the Norwegian Directorate of Taxes and as a legal advisor at the Central Tax Office for Large Enterprises. He is currently the head of the Norwegian KPMG Corporate Tax initiatives. Professional experience includes international taxation (especially cross-border tax planning and reorganization), and transfer pricing. His clients are mainly listed Norwegian companies and large foreign multinationals with operations in Norway. Svein is frequently a speaker at seminars on International Corporate Tax and Transfer Pricing issues, and he has published several articles in this area of practice. Svein has been listed as a leading transfer pricing adviser in Norway in Euromoney Legal Media Group for the last eight years. In addition, he has been mentioned twice as one of the leading tax advisors in Norway in International Tax Review. · Tax

Thor Leegaard

Attorney-at-law/Partner Thor Leegaard is part of the corporate tax department and covers all areas of international and corporate tax law as well as European law issues connected to taxation. Thor has extensive M&A experience, and has successfully managed significant tax and transfer pricing controversies with the tax authorities. He has litigation experience both, from Norwegian courts and the EFTA Court of Justice. · Corporate Tax

Tonje Christin Norrvall

Attorney-at-law/Partner Tonje Christin Norrvall has extensive experience in international taxation and social security aspects, as well as in executive remuneration planning and preparation of incentive plans. Cross-border issues related to the above are handled daily. Tonje has provided consulting and compliance services to several multinational companies. She also has experience in coordinating the interaction of multiple tax disciplines. She has worked with several service companies in Norway, and gained experience in the field of international taxation of projects in connection with cross-border supply of services and/or equipment. Tonje is in charge of several global companies with international employment issues. · Tax

Tor Henning Rustan Knudsen

Regulatory

Torbjørn Amundsen

Partner Torbjørn Amundsen is responsible for KPMG's "Foreign Business Services" which offers accounting, payroll and tax services as well as legal assistance to foreign companies with operations in Norway. As a member of KPMG's national and international industry network for building & construction, commercial property and infrastructure, he regularly organizes seminars for the industry at home and abroad where Norwegian and international companies meet and establish contacts. Torbjørn is also a regular consultant and lecturer on topics such as international business culture and compliance when using foreign (non-Norwegian) subcontractors or labor. · Tax

Trond Skjelbreid

Attorney-at-law/Partner Trond Skjelbreid specializes in national and international VAT, advising both national and multinational companies in most business sectors with regard to indirect taxes. Trond Skjelbreid has been with KPMG Law for 18 years, previously at KPMG’s Stavanger office and now at the Bergen office. Before joining KPMG in 1998, Trond had several years of experience as Head of the VAT Department at Telemark County Tax office (1988-94) and Deputy Director at Telemark County Police District (1994-98). Trond is a frequent speaker at seminars and provides training on different aspects of customs and VAT law. As an Indirect Tax Partner, Trond Skjelbreid has extensive experience of advising business clients in respect to both Norwegian and international VAT/GST. He has advised several large clients regarding improved VAT solutions in real estate, cross border issues related to the oil and energy sector and inspections of the accounts from the tax authorities etc. related to various industrial sectors. He regularly participates in KPMG's Global Indirect Tax network meetings, and has used these contacts for providing assistance to a number of Norwegian clients with transactions abroad. · Tax