Associate Director in the CHEC tax department in KPMG, Ireland. KPMG is a leading professional services firm providing audit, tax and advisory services. Experienced in advising on Pharma, IT, and property tax issues, this includes advising on issues such as group restructurings, mergers and acquisitions, financing, IP, etc. and co-ordinating with colleagues on VAT, transfer pricing and international tax matters AITI Chartered Tax Advisers (CTA) and Member of the Institute of Chartered Accountants of Ireland (ACA).

Associate Director | Irish and International Tax @ I'm an associate director in the CHEC Tax department (promoted to manager in May 2012 and associate director in November 2015). I work closely with the Partners and other legal and tax specialists to advise a range of domestic and multinational companies operating in Ireland. I have experience of advising on: - A range of mergers and acquisitions on both the vendor and purchaser side. Some examples include pharma IP, loan portfolios, PPP companies, shopping centres, etc. - Stock exchange lists (Irish and London stock exchanges) and preparation of long form reports. - Structuring on international groups - this includes on acquisitions, re-organisations, and international expansions. - Inversions of Pharma groups. My client base is made up of a large number of multinationals, Irish plc’s and indigenous Irish companies from a wide range of sectors including property, technology, life-science, and manufacturing sectors. I have advised on group planning and corporate tax structures. Specifically this includes structuring investment into Ireland to maximise the benefit of Ireland’s low tax regime, cross-border mergers and acquisitions, structuring intellectual property transfers, tax minimization strategies, US CFC & sub part F rules, and structuring REIT’s. From November 2012 to Present (3 years 2 months) Tax Consultant | Technology, Life-sciences and Financial Services @ My role centred around the corporation tax compliance process but I also provided VAT and payroll tax compliance and advisory services to clients, principally in the areas of technology, manufacturing and financial services. Specifically areas I advised on were the structuring of a forestry investment fund, re-claims of carbon tax payments, tax residency of individuals and companies, aircraft leasing and unpromted disclosures to Revenue. From December 2011 to October 2012 (11 months) Lending support @ I was employed on a contract to work as an accountant on one of the recently formed NAMA teams managing connections before their eventual transfer to NAMA. Specifically, my role involved: (i) undertaking research and analysis on connections, (ii) preparing criticised loan reports and relevant documentation for credit committee, (iii) support the team in the overall objective of maximising returns and minimising risk/losses for the bank, and (iv) ensure the Banks legal representatives is provided with all relevant information and is kept up-to-date with all correspondence where legal action is being by the Bank taken against customers. From March 2010 to October 2010 (8 months) VAT Co-ordinator @ The main focus of my work was a large project within the VAT team to rectify previous errors with VAT filings across Europe. My role required me to gain a full understanding of European VAT issues (including their failure to file correct VAT, Intrastat and VIES returns in various EU countries for several companies for a three and a half year period) and the agreement concluded with the Belgian tax authorities. I also gain a full understanding of the subsequent exposures in the various EU countries as a result of the Belgian disclosure. In parallel to this work my role also involved working closely with EU controllers and USA colleagues to ensure that all current VAT returns were correct and submitted on time and that all controllers were aware of, and understood the VAT filing requirements for their companies. From October 2009 to March 2010 (6 months) Tax senior @ I trained in the business tax / private clients department of Deloitte. From October 2006 to September 2009 (3 years)

ICAI, Chartered Accountant @ Institute of Chartered Accountants, Ireland From 2006 to 2009 AITI Chartered Tax Advistor, Taxation @ Irish Taxation Insitute From 2006 to 2009 Masters of Accountancy, Accountancy @ University College Dublin From 2005 to 2006 Accountancy, Accountancy @ Waterford Institute of Technology From 2003 to 2005 Brian Kelly is skilled in: International Tax, Corporate Tax, Income Tax, Tax, Financial Accounting, VAT, Accounting, Financial Reporting, Tax Accounting, Due Diligence, Tax Advisory, Mergers & Acquisitions, Big 4, Finance