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Guiding clients through the Finance, Tax & Accounting challenges in Iraq and the Kurdistan Region. Tax ● Accounting ● Compliance ● Advisory. Introduction. Tax ● Accounting ● Compliance ● Advisory.
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Guiding clients through the Finance, Tax & Accounting challengesin Iraq and the Kurdistan Region Tax ● Accounting ● Compliance ● Advisory
Introduction Tax ● Accounting ● Compliance ● Advisory • Our long-term experience in Iraq and the Kurdistan Region, practical approach and wellestablished expertise enable Tiller to meet client requirements. • Efficiently. Erbil Baghdad • Key service offerings: • Corporate, payroll & social security taxes: • Registration and compliance. • Advisory and planning. • Accounting, bookkeeping and payroll: • Registration and Compliance. • Advisory and Outsource. • Review, internal audit and investigations. • Financial control risk assessment and review. • Internal audit and investigations. • Procurement and supply chain audit. • Consulting & Advisory - in all our practice areas. • E.G. implementing new financial controls and accounting procedures. • Training - in all our Practice areas. • E.G. payroll and social security taxes obligations and processing. Dubai
Expertise Tax ● Accounting ● Compliance ● Advisory • Tiller’s team comprises international, Iraq and Kurdistan experts whose in-depth knowledge of the Region, broad experience across sectors and with companies large and small enables clients to operate efficiently and in compliance with regulatory requirements. • Of note, Tiller’s team brings the following: • Leadership in the areas of Taxation and Audit. • Highly experienced leadership team; gained at big 4 (E&Y, KPMG) and other global organisations (Shell and Hays). • Big 4 service without the overhead – therefore competitive services. • Iraq and Kurdistan based staff with ground level experience and understanding. • Permanent presence of Expat leadership team; national staff bring local language skills and know how. • Understanding and experience of working with the various Ministries. • Professional qualifications: • ACCA (England) & ICAS (Scotland). • CIMA (UK). • MBA (US and Germany). • CTA (UK)
Sector Experience Tax ● Accounting ● Compliance ● Advisory • Tiller clients conduct a wide range of activities in Iraq and Kurdistan and we have built up particular expertise in the following sectors: • Oil and gas exploration • Oil and gas services • Security and demining • Construction and contracting • Recruitment • Manpower supply • Non-governmental organisations • Telecoms • Infrastructure • Retail and consumer goods
Our People Tax ● Accounting ● Compliance ● Advisory Allan Fowlie |CEO and Head of Audit, Risk and Consulting Reggie Mezu | Tax Practice Leader Allan is a UK trained Chartered Accountant (ICAS) with broad operational finance, audit and advisory experience gained over more than 20 years working worldwide with Ernst & Young (EY), BP, KPMG, Cable & Wireless and Connolly Consulting. Allan qualified with EY in Edinburgh (UK) before transferring to their Middle East Technical Department in Dubai where, in addition to managing large audits he personally delivered training to clients and to audit staff across the Middle East. Following a year as Financial Controller with BP (Arco Dubai), Allan spent six years with Cable & Wireless (C&W) in London, first running the Global Internal Audit group before moving into the Global Markets division as Finance Head. Following a move to Australia, Allan was recruited by KPMG where he was Head of Operations and co-founder of their Telecoms Clarity division. Prior to joining Tiller, Allan spent more than 8 years based in London as Head of Audit Delivery with Connolly Consulting, leading their European and Asia Pacific teams in delivering outsource internal audit services to global clients. Allan also holds a BSc in Computer Science, a Postgraduate Diploma in Finance and a Postgraduate Diploma in Business Management. Allan is based in Kurdistan Reggie Mezu is an international tax advisor with over 20 years tax and legal experience including roles from the UK, Nigeria, Singapore, The Netherlands, and the UAE; within Andersen, Price Waterhouse, and Shell. He is tax leader and director of the Cragus Group and has wide knowledge of the oil and gas industry with extensive experience across Middle East, US, Europe, Russia and Asia Pacific, in corporate structuring, cross border transactions, tax reform and development of fiscal frameworks. Reggie earned an LLM from the University of London (London School of Economics) and qualified as a Chartered Tax Adviser (UK), a Solicitor (England and Wales), a Barrister (Nigeria) and a Chartered Accountant. Recognised as a leading tax advisor by Euromoney’s World Tax, and by Euromoney’s Guide to the World’s Leading Tax Advisors, Reggie also serves as an advisor to the International Tax Investment Centre (ITIC) on the Iraq Taxation Reform Project. Reggie is based in Dubai.
Our People(continued) Tax ● Accounting ● Compliance ● Advisory Regina Lombard FCMA |Head of Finance & Outsourcing Hemin Sultan |Head of Kurdistan Tax and Accounting Regina is a FCMA accredited Finance Director with over 15 years international experience, including 5 years in the Middle East. Her extensive accounting career began with Hays Professional Services in UK and Ireland, when she started as a junior accountant and progressed through the ranks to Finance Director. During her 10 years with Hays, she dramatically improved cash flow generation through process reengineering, was instrumental with the implementation of financial systems in UK (JDE) and Ireland (Great Plains) and worked hand in hand with the operational heads to consistently improve business performance. She relocated with Hays to Dubai in 2008 to head up the Finance, IT and HR function, facilitate the implementation of a new Finance (Navision) and HR system (Miracle Pay) and assisted with establishing an Indian business. In 2009, she moved to Travelport as Director of Finance, setting up the Shared Service function for the Middle East and Africa region in Dubai, with supporting offices in Saudi Arabia, Egypt and South Africa. In addition, she facilitated the set up of entities in Oman, Lebanon, Kenya and Bahrain, set up the SOX process and handled the successful acquisition of a South African distributor. Regina holds a Masters degree in Applied Economics from the National University of Ireland Galway. Regina is based in Kurdistan. Hemin Sultan has varied experience in the Kurdistan Region corporate tax, personal tax and social security and pension contributions. Hemin is a Bachelor of Civil Engineering from the University of Salahaddin, Erbil and also holds an MBA from The College of William and Mary, Williamsburg, USA. Hemin is based in Kurdistan and assists clients with tax compliance obligations for the Kurdistan Region.
Our People (continued) Tax ● Accounting ● Compliance ● Advisory Rana Al-Munshi |Head of Iraq Tax and Accounting Abdulaziz Mirkhan|Tax Manager Rana Al Munshi is a corporate tax, personal income tax, social security and payroll specialist with over nine years’ experience in Iraqi personal income taxes, corporate taxes and social security and pension contributions compliance and advising clients on tax matters. Rana holds a B.Sc. from the College of Engineering of the University of Baghdad and is currently studying for an Advanced Diploma in Accounting and Business from the Association of Certified Chartered Accountants (ACCA). Rana has passed all ACCA examinations to date. She is a member of the Iraqi Translators Association and an associate member of the American Translators Union. Rana has been regular attendee at ITIC meetings for the Iraq Taxation Reform Project since 2010. Rana divides her time between Iraq and Kurdistan. Abdulaziz Mirkhan has over five years tax compliance and tax advisory experience from his tenure at a tax consultancy in Germany, where he primarily advised non-German mutual funds, hedge funds, and REITs in terms of German investment tax. Prior to joining Tiller, Abdulaziz was based at presidency of SoranUniversity, where he assisted the top management of the university establishing and improving academic relations with Western universities. Abdulaziz also served as a lecturer at the faculty of Education at Soran University. Abdulaziz holds a bachelor degree in Finance and Banking, and a master’s degree in financial engineering from the University of Augsburg, Germany. Abdulaziz is based in Erbil.
Tax ● Accounting ● Compliance ● Advisory Email: allan.fowlie@tillerandco.com Iraq Phone +964 (0) 750 797 6475 Roaming Phone +44 (0) 203 287 9520 IPVPN (Skype): allan.fowlie (Cambridge) Website: www.tillerandco.com