Annual Tax & Legal Conference 2019

Dan Bădin

Tax & Legal Partner in Charge, Deloitte Romania

Dan Bădin is currently the Tax&Legal Partner in Charge for Deloitte Romania. Dan has over 20 years of professional experience, specializing in corporate and international taxation. He is actively involved in taxation advice on various aspects of investments in Romania, providing tax assistance to clients in the various industries. He has coordinated over the time numerous projects both locally and internationally.

Dan was involved in complex projects, his professional experience including a wide array of projects from assistance during complex transactions and tax audits, to assistance in group restructuring.

Dan holds a Bachelor in Finance and Banking degree from the Academy of Economic Studies in Bucharest, Romania, and a post-graduate degree in Banking Management. He is also qualified as a tax consultant under Romanian law and is a member of International Fiscal Association.

Alexandra Smedoiu

Partner, Tax, Deloitte Romania

Alexandra is the Partner in charge with the corporate income tax practice of Deloitte Romania; she specializes in advising multinational companies and local entrepreneurs on local tax matters, as well as international tax structures. She holds a Bachelor’s Degree in International Business and Economics and a Master’s Degree in International Project Management.

Alexandra was involved in a variety of international tax structuring projects, business reorganizations, mergers & acquisitions, corporate income tax consultancy projects, due diligences, transfer pricing reviews etc.

She is a regular speaker at business events, writer of specialty articles and expert opinions in local newspapers, as well as a trainer at numerous internal and external trainings on various tax topics. She was also extensively involved in advocacy matters related to tax legislation applicable to banks, investment funds and insurance companies.

Alexandra is a Chartered Financial Analyst© chart holder and a Vice-President of CFA Society Romania, a non-profit organization that reunites top professionals in the financial services industry. She is also a member of the Association of Chartered Certified Accountants (ACCA), a member of the Chartered Institute of Taxation (CIOT UK) and a member of the local Chamber of Tax Consultants.

Raluca Bontaș

Partner, Global Employer Services of Deloitte Romania

Raluca is a Partner with Deloitte Tax in Romania, leading the Global Employer Service line, coordinator of the practice dedicated to personal income tax and specialized in the tax issues related to financial services sector. She has over 17 years of experience in the field of direct, local and cross-border taxation and has participated in several projects dedicated to different types of consultancy services for taxation of income obtained by individuals (salary income, remuneration plans, benefits in kind, social insurance, employee mobility, investments income and others) and human capital.

Raluca assists a diverse portfolio of clients operating in the energy and resources industry: natural gas and oil exploration and exploitation, gas and electricity distribution, wind energy production.

She holds a Bachelor Degree in Management received from the Bucharest University.

Ciprian Gavriliu

Partner, Transfer Pricing, Deloitte Romania

Ciprian is a Partner in tax practice at Deloitte Romania, with an experience over 13 years in Romania tax law. He has assisted various Romanian or International private organizations to identify and manage successfully tax issues, especially the ones regarding transfer pricing.

Ciprian is the leader of Transfer Pricing practice in Deloitte Romania. He has participated to numerous projects regarding international taxation. His areas of specialization are Automotive, Manufacturing, Retail, TMT, FSI, Real estate, Life science & Healthcare and E&R. Ciprian is a member of Romanian Chamber of Tax Advisors, member of the Romanian Chamber of the Chartered and Certified Accountants and member of the Romanian Chamber of Financial Auditors.

He is the author of numerous articles in the field and frequent guest at a lot of events and debates regarding international taxation, especially, transfer pricing. Also, he is directly involved in discussion with Romanian authorities related to change of tax legislation through AmCham and FIC. He is active in the business leaders community as well as in the Romania university enviroment by organizing events for students.

Vlad Boeriu

Partner, Indirect Tax , Deloitte Romania

Vlad is a professional with over 15 years of experience in tax consultancy, being one of Deloitte's most important specialists in this sector, with significant international exposure.

He is currently the Coordinator of the Indirect Tax Department, offering tax consultancy services and tax reporting services to large international and multinational companies, major companies in areas such as pharmaceuticals and health, technology, energy, FMCG, retail, etc.

Vlad assisted clients in numerous tax audits, appeals and litigations, as well as in other proceedings before tax authorities such as binding ruling, obtaining tax incentives, etc.

He is recognized as ”Highly regarded in Indirect Tax” and ” Highly regarded in Tax Controversy” by the International Tax Review.

He is also a member of the Chamber of Fiscal Consultants in Romania, tax expert - independent or expert party for different courts of justice and arbitration.

Vlad Boeriu is a graduate of International Business, holds a Masters in Tax Law and has attended MBA courses at the University of Sheffield, UK.

Cristi Secrieru

Partner, Reff & Associates

Cristi is Partner with Reff & Associates and serves clients primarily in Litigation practice. With more than 14 years of experience in litigation and arbitration, he developed his key areas of expertise in taxation and public administration, but he also assisted clients in certain public procurement or commercial disputes.

In the context of diversification and enhanced interaction with public authorities, with complex implication in private entities’ life, Cristi has successfully assisted a series of major actors across a broad spectrum of industries, such as energy, oil & gas and retail & wholesale.

He is a constant presence at the events in the field of taxation, participating as a lecturer at numerous seminars and conferences on topics of interest in this area.

Bogdan Barbu

Director, Transfer Pricing, Deloitte Romania

Bogdan is a Director in the Tax Department of Deloitte specialized in Transfer Pricing and International Taxation and the leader of the “Industrial Products and Services, Chemicals and Specialty Materials” subindustry in Deloitte Romania.

Working with Deloitte since 2008 and having been part of numerous tax consultancy projects, Bogdan has valuable experience in providing services particularly in the area of transfer pricing to private organisations, part of Romanian or multinational groups of companies. His main focus is on the Industrial and Consumer products and Life Science and Healthcare industries.

Bogdan holds a Bachelor's Degree in International Business and a Master’s Degree in the Management of International Business. He also holds a Transfer Pricing Certificate awarded by the Chartered Institute of Taxation in London and is a chartered certified tax advisor, member of the Romanian Chamber of Tax Consultants.

Cătălina Stroe

Managing Associate, Reff & Associates

Cătălina is Managing Associate in Reff & Associates. Previously she was part of the Forensic team of Deloitte Romania and she has a solid experience in offering consultancy to both banking and non-banking institutions and she is specialized in AML/CTF and fraud prevention as well as anticorruption.

Cătălina is part of the team dealing with complex parallel proceedings with criminal, civil and fiscal/administrative and participated in providing business crime prevention strategies and offered tailor fit solutions (addressing clients’ criminal compliance risks and mitigate problems before a potential investigation). Also, she was involved in legal assistance and representation of various important national and multinational companies and private individuals in criminal investigations.

During her professional activity, she performed compliance audits and internal investigations, as well as FCPA investigations and she acted as evaluator for Moneyval.

Raluca Bâldea

Director, Indirect Tax, Deloitte Romania

Raluca is a Director within the Indirect Tax Department of Deloitte Romania, specialized in VAT.

Particularly in Energy, Raluca focuses on both Oil & Gas and Electricity sector. Raluca has gathered an extensive experience in assisting local and multinational companies in projects: tax structuring and optimization, tax due diligence, tax advisory, tax reviews or tax litigations, as well as tax representation

Currently Raluca is the coordinator for Kuwait Petroleum on its tax compliance and tax advisory activities in more than 24 Central Europe and non-Central Europe countries. Raluca is a chartered tax advisor, member of the Romanian Chamber of Tax Consultants and tax expert registered at National Courts. She holds a BA in Business Administration from the Academy of Economic Studies in Bucharest.

Adrian Teampău

Director, Indirect Tax, Deloitte Romania

Adrian is a Director within the Indirect Tax Department of Deloitte Romania, specialized in consultancy on VAT and environmental matters as well IT automations. Adrian is active in advisory field for over 14 years, delivering various tax projects for multinational companies in manufacturing, automotive, real estate, pharma, retail and consumer goods.

Currently, Adrian concentrates on development and delivery of services on environment matters such as taxes due to the environmental fund, reusable packages, procedures, trainings.

Adrian also develops IT applications that automate tax processes with the aim of increasing tax efficiency and reducing tax risks.

Adrian is a member of the working groups of FIC and AmCham Romania, discussing and proposing draft legislation on tax matters. Adrian has a diploma in Economics with the Romanian-American University and is a member of the Romanian Chamber of Tax Consultants.

Mirela Călugăreanu

Head of the National Agency for Fiscal Administration

Dragoș Bărbulescu

Chief Financial Officer, E.ON România

Andrea Grigoraș

Managing Associate, Reff & Associates

Andrea has an active focus on antitrust compliance in digital markets. Being close to the subject of Open Banking pushed by PSD2 Directive and EU Regulation on platform-to-business relations, she focuses on supporting FinTechs to develop B2B solutions antitrust compliant, especially as regard the issues concerning access and monetization of the accumulated data.

Andrea graduated from the Faculty of Law within University of Bucharest and is a definitive lawyer, member of the Bucharest Bar since 2009. Andrea was recognized by Chambers and Partners due to the feedback received from her clients.

Andreea Bîra

Senior Associate, Reff & Associates

Andreea is a senior associate with the Corporate M&A practice of Reff & Associates SCA, specialized in consumer protection, data protection and corporate law.

Particularly in the retail sector, Andreea has gathered an extensive experience in advising local and multinational companies in projects such as ensuring compliance with the consumer protection legislation of promotional sales or online sales and data protection matters related to loyalty programs and personal data profiling for marketing purposes, commercial contracts, as well as representation with the Romanian authorities.

Andreea is a lawyer registered with the Bucharest Bar and a certified privacy professional (CIPP/E) with the International Association of Privacy Professionals (IAPP). She holds a BA in Law from the Faculty of Law of the University of Bucharest.

Andreea Judy

Manager BPS, Deloitte Romania

Andreea Vatavu

Manager, Deloitte Romania

Andreea is a Manager in the Corporate Tax Department of Deloitte specialized in corporate and international tax matters.

Andreea has over 7 years of experience in tax advisory. She has assisted clients in complex projects, such as due diligence, mergers and acquisitions, restructuring and tax reviews, as well as compliance services and assistance during the tax audits, mainly in the retail and consumer business industry.

Andreea was involved in various types of projects, developing experience both from a domestic as well as from an international corporate income tax perspective.

Andreea holds a Bachelor’s and Master’s Degree in Accounting and Management Information from the Academy of Economic Studies, Bucharest. She is also a member of the Fiscal Consultants Chamber.

Bogdan Mărculeț

Managing Associate, Reff & Associates

Bogdan is Managing Associate with Reff & Associates and serves clients primarily in Litigation practice.

With more than 10 years of experience in dispute resolution, he is highly specialized in complex fiscal litigation cases concerning broad issues in the field of taxation.

Bogdan also successfully assisted and represented clients before courts of law with respect to administrative, employment, labor, real estate, infrastructure projects, consumer and commercial law and in various arbitration cases under the International Chamber of Commerce and International Centre for Settlement of Investment Disputes.

He is also a constant contributor to specialized legal publications, writing on numerous topics in the field of fiscal law, procedural law, international arbitration and energy.

Cătălina Cojocaru

Manager, Deloitte Romania

Cătălina is a Manager within the Indirect Tax Department of Deloitte Romania, specialized in VAT.

In the past years, Cătălina has been involved in various types of projects for local and international companies from different industries: restructuring or tax optimization projects, tax reviews, tax disputes, representation in front of the tax authority, tax reporting and SAP implementation.

Cătălina is part of the Deloitte group specialized in Energy and Resources, focused on Oil and Gas.

Cătălina has a bachelor degree in Business and Tourism from ASE Bucharest. She is in the process of becoming a member of the Romanian Chamber of Tax Consultants and CIOT UK (Chartered Institute of Taxation).

Diana Fejer

Senior Managing Associate, Reff & Associates

Diana is Senior Managing Associate with Reff & Associates, with more than 14 years of experience, and serves clients primarily in the M&A, Corporate and Commercial Law practice.

Diana coordinated M&A projects assisting both sell side and buy side clients during the due diligence phase, structuring the transaction and acquisition/divesting process. She also assisted clients during merger, demerger and spin-off processes by helping them in designing the process, drafting the relevant documentation, representation in relationships with the authorities, negotiations with creditors, implementing the process from an operational perspective etc. She advised various local and international clients in identifying and implementing solutions for restructuring their company’s activity.

Diana has also extensive experience in assisting local and multinational clients in relation to a variety of corporate related matters such as: cash-pooling, evaluation and implementation of intra-group relationships, minority shareholders squeeze-out, shareholders’ agreements type arrangements, settling-up and implementing corporate governance bodies, conflict of interest at shareholders/directors level, shareholders’ rights matters, public disclosure requirements, shareholders/directors’ liability etc.

Florentina Munteanu

Partner, Reff & Associates

Florentina is the partner coordinator of the competition law, employment law and insolvency law practices within Reff & Associates and is an attorney-at-law with an experience of over 14 years.

Competition law: She has assisted a large category of clients in dealing with day to day competition law compliance matters, implementation of competition law compliance programs, assistance during Competition Council investigations, obtaining clearance of economic concentrations, specialized competition law support during M&A transactions, state aid matters and competition law trainings.

Insolvency law: Florentina is assisting clients on debtor’s or creditor’s side in a large scale of insolvency related matters, including opening of the insolvency procedure, recovery of debts, assistance during the insolvency procedure by formulating claims, contesting or defending decisions and measures taken by insolvency practitioner, creditors or syndic judge, structuring and implementation of acquisition of distressed assets. Employment law: Florentina serves a significant number of clients on day-to-day employment matters as well as on more sensitive and complex aspects like transfer of employees in the context of transfer of undertakings, stock options plans or non-discrimination matters.

Ioana Botez

Senior Manager Tax, Deloitte Romania

Ioana is a Senior Manager at Deloitte Romania, specialized in Transfer Pricing.

She has 12-year experience in advising local and multinational companies on transfer pricing, Romanian and international taxation. She also has an experience of 4 years in the accounting field. She has an extensive experience in preparing transfer pricing reports for clients activating in industries such as: Retail, Consumer Products, Pharma, Service Companies, Automotive, Energy etc.

Ioana holds a Bachelor Degree in Accounting and Management Information Systems and a Master degree in Business Administration. She is a member of the Romanian Chamber of Tax Consultants.

Loredana Ilea

Senior Manager, Deloitte Romania

Loredana is a Senior Manager within the Tax Department of Deloitte Romania, specialized in VAT. Loredana has more than 7 years of experience in VAT, being involved in numerous projects for both local and multinational companies.

Loredana serves important players acting in various industries, with a special focus on the Life Science and Healthcare industry. Her activity focuses on a variety of projects, being involved in numerous projects of tax due-diligence, tax reviews, tax advisory, and assistance during VAT audits and VAT compliance, which helped her gain a broad knowledge.

Loredana is a certified tax advisor, member of the Romanian Chamber of Tax Consultants. She holds a master’s degree in Corporate Finance.

Maria Pascu

Senior Manager, Deloitte Romania

Maria is a Senior Manager within the corporate & international tax department in Deloitte Romania.

She was involved in various tax consultancy projects, related to tax optimization solutions and structuring of investment portfolios for large multinational and local Romanian companies, tax review projects, tax due diligence, domestic and cross-border mergers and acquisitions, as well as tax assistance for day-by-day business needs.

She has several years of professional experience as tax advisor, accumulated on projects related to both domestic and international tax legislation, her experience covering areas of corporate income tax, withholding tax, as well as local taxes.

Maria is a member of the Romanian Chamber of Tax Consultants

Ovidiu Bălăceanu

Managing Associate, Reff & Associates

Ovidiu is Senior Managing Associate with Reff & Associates and is specialized in environmental legislation.

Ovidiu is one of the most experimented lawyers in Romania in the field of environmental law, area in which he has been activating for over 12 years. Ovidiu assists clients from various fields of activity in verifying and ensuring compliance with the environmental requirements applicable to their projects and activities, supports the litigation team in the disputes which have an environmental component and represents clients before environmental authorities, in controls, permitting procedures and for obtaining official positions on matters of interest to them. An important part of Ovidiu’s activity is focused on the correlated issues of producers’ extended responsibility, waste management and contributions to the Environmental Fund.

Ovidiu is graduate of the Law School of Bucharest University and holds a master’s degree in Internal and International Environmental Law with the Ecological University of Bucharest. Ovidiu is a lawyer, member of the Bucharest Bar, of the Environmental Task Force within the Foreign Investors Council (FIC) and of the Environmental Committee of AmCham.

Silvia Axinescu

Managing Associate, Reff & Associates

Silvia is a Senior Managing Associate in Reff & Associates SCA - Deloitte Legal in Romania. She has significant experience in representing clients in various projects of experience of corporate and regulatory compliance, as well as commercial law, having also significant experience on various projects pertaining to the following areas: electronic communications, privacy and data protection, retail and consumer protection.

Her experience on data protection matters includes advising clients on the drafting and implementation of data protection procedures, data transfer agreements, privacy notices and notifications to the local Data Protection Authority, as well as various regulatory matters applicable for online business.

Silvia also has considerable expertise on telecom business, providing various regulatory advices with respect to the applicable framework governing the activity of electronic communications services and networks providers, as well as representation of the clients in front of regulatory authority for communications.

Silvia focuses now on providing ongoing legal assistance to various retailers (acting within different industries) in connection with various matters, including consumer protection, as well as other aspects pertaining to the day-to-day activity of the stores. She is also assisting on projects involving privacy or data protection matters on various industries, including banks, pharmaceutical products or software producers.

Simona Mergeani

Senior Manager, Deloitte Romania

Simona is a Manager in the Tax Department of Deloitte Romania.

She has over 8 years of professional experience in the field of taxation being specialized in transfer pricing services. Simona has conducted transfer pricing documentation projects for intra-group transactions carried out by multinational companies that mainly operate in the Manufacturing, Retail, Real estate, Life science & Healthcare and has assisted clients during various tax audits.

Moreover, Simona has been involved in a wide range of projects for preparing and reviewing transfer pricing documentation, consulting for multinational and local business groups or restructuring projects.

Simona holds a bachelor’s degree in International Economics Affairs and a master degree in International Financial Risk Management, both from Academy of Economics Bucharest. Simona is a chartered certified tax advisor and a member of the Romanian Chamber of Tax Advisors.

Victoria Dobre

Manager, Deloitte Romania

Victoria is a Manager within the Indirect Tax Department of Deloitte Romania, specialized in VAT.

Victoria is specialized in the retail and consumer products industry, being involved in tax reviews, VAT optimization projects, tax assistance during VAT audits and tax litigation. These services are offered to both national and multinational companies.

She was involved in various types of projects and has developed extensive experience regarding the Romanian and European Union legislation, as well as the European VAT case law.

Victoria is a certified tax consultant, member of the Romanian Chamber of Tax Consultants.

Vlad Vatavu

Manager, Deloitte Romania

Vlad is a Manager within the Direct Tax Department of Deloitte Romania, specialized in Corporate Income Tax.

More specifically, Vlad focuses on Consumer Business sector. Vlad has gathered significant experience in assisting local and multinational companies in projects related to direct and international taxation such as: tax restructuring, tax due diligence, tax advisory and tax reviews. Vlad has also extensive experience in representing companies in tax inspections and assist, together with Reff & Associates, during tax litigations.

Also, Vlad is involved in a digitalization project by developing a corporate income tax computation solution which aims to align the tax function and consultants with technology.

Vlad is a chartered tax advisor and member of the Romanian Chamber of Tax Consultants (CCF) since 2018. He holds a BA in Accounting and Management Information Systems from the Academy of Economic Studies in Bucharest.

Anca Ghizdavu

Manager, Deloitte Romania

Anca is a certified tax advisor and a member of the Romanian Chamber of Tax Consultants. Anca also holds the Advanced Diploma in International Taxation (ADIT) certificate, issued by the UK Chartered Institute of Taxation, being qualified in international tax matters.

Anca is currently manager in the Corporate and International Tax team of Deloitte Romania, having expertize in multiple industries: financial services, life health and medical sciences, etc.

She has been involved in various projects such as complex tax consultancy for Romanian and non-resident companies, tax reviews, restructuring of business models, due-diligence projects, assistance during tax audits, as well as assistance for accessing the tax incentives available in Romania.

Anca graduated the Bucharest University of Economic Studies – Finance, Insurance, Banks and Capital Markets section and holds a Master’s degree in Financial Management and Capital Markets from the same institution.

Elena Răileanu

Global Employer Services Manager, Deloitte Romania

Elena is a Manager in the Tax department of Deloitte Romania and has a significant experience in tax advisory, of more than 7 years. She is specialized in the taxation of salary income and private income.

Elena was involved in in projects with different types of consultancy services for taxation of income obtained by individuals and proposals with respect to assignment structures for mobile employees, being involved also in structuring the remuneration package. Her projects cover also tax review services, as well as advisory on tax incentives for employees who perform working activities in different industries (software development, research and development, construction).

Her professional experience covers different industries such as: manufacturing, retail and consumer, telecommunications and media, life science health and care. Her clients are multinational companies with international work force.

Elena holds a bachelor degree from Bucharest Academy of Economic Studies, specialization Finance and Banking, and a master degree in Stock Market and Financial management. She is also currently a student at the Association of Chartered Certified Accountants.