Emma Arlow is a Director in the Tax Policy and Technical services team in Deloitte Ireland. Emma has been working with Deloitte since October 2014 and has worked on a range of client issues such as IP migrations, M&A transactions and large group refinancing transactions. Her primary focus is on tax technical and policy developments and regularly contributes to public consultations on legislative matters, primarily addressing key international tax developments. Emma is a Chartered Tax Adviser (CTA) and has a degree in Business and Law from UCD.