Management team

Ned squareNed Shelton

Ned Shelton has advised internationally operating clients for moe than 25 years, whilst based in Australia and in Europe.

Historically, Ned’s specialisation has been international tax, tax treaties and related areas, however in recent years Ned has invested most of his time in connection with the Sheltons offices in London, Sydney and Singapore, as well as conducting training courses on international tax around the world.

All clients of the Sheltons offices (which also includes Malta and Denmark are internationally operating or have international issues. Ned and his team in the UK, Australia and Singapore work mainly with foreign (to each office) clients – whether they be exporting or setting up operations in the form of a fully-fledged operating companies or perhaps with just one part-time employee. Ned’s work these days covers a wide range of business, tax, legal, accounting and administrative advice and assistance to this specific target group. The busiesses clients are mainly SMEs. Also of importance are individuals, especially expats and those with international issues.

Under the banner of Sheltons-SITTI, Ned has organised and chaired many conferences and conducted numerous courses on international tax in various cities throughout the world.

Over the years Ned has conducted courses on an in-house and open basis in 25 cities in Europe, as well as in Singapore, Taiwan, Hong Kong, Mumbai, Delhi, Sydney, Mexico City, Rio de Janeiro, Sao Paulo, Mauritius and Curacao, often several times in each location. Among current in-house clients are the South Korean tax office (NTS), the Mexican tax office (SAT) and Shell (Royal Dutch Shell).

Apart from the Sheltons-SITTI courses and conferences, Ned has spoken at more than 80 international tax conferences organised by other parties including universities, professional bodies, government bodies, accounting networks and private firms, in some 35 countries.

Ned is continuously consulted by clients from all over the world on international tax matters, such clients ranging from individuals and funds to publicly-listed multinationals.

Ned has written a 650-page book on The Application and Interpretation of Tax Treaties at the request of Butterworths Tolleys / Lexis Nexis UK, one of the world’s most highly regarded legal publishers.

Ned qualified as a Chartered Accountant in Australia and holds degrees in Commerce and in Law from the University of New South Wales, Sydney. He was a Tax Manager at Arthur Andersens in Sydney before moving to Europe. Before Arthur Andersens he was with Mann Judd (now HLB Mann Judd) in Sydney.

The Sheltons offices avail of Ned’s knowledge of the tax, legal and business circumstances of many countries.

Sheltons is now in its 30th year of business – Ned having commenced Sheltons in the Netherlands in the 1990’s.

Apart from his native English, Ned speaks fluent Danish, and reads Dutch, Norwegian and Swedish.

 

Ivan squareIvan Zammit

Ivan Zammit joined Sheltons in 2006 and is the director in charge of the Sheltons office in Malta, as well as being heavily involved in the Sheltons office in Denmark.

Originally from Malta, Ivan graduated with a Bachelor with Honours in Accountancy and Management from the University of Malta. Beginning his career in Malta with a Maltese consultancy firm, he moved into the private sector where he worked as a manager in one of the largest privately owned hotel groups in the world.

Ivan moved to Copenhagen in 2006, where he joined Sheltons working primarily with Danish company law, IFRS and Danish accounting as well as Maltese, Danish and international tax and VAT law. In 2009 he became the director in charge of the Sheltons office in Denmark.

After receiving his Adv. LLM in international tax law, Ivan accepted a position as a teaching assistant at Leiden University on the ‘Fundamentals of International taxation’ and ‘Tax treaties’ courses, both of which form part of the Adv. LLM program. During this time he kept his position at Sheltons working primarily on Danish, Maltese and international tax related matters.

In 2014, he headed back to Malta where he is now heading the Sheltons office there.

Ivan advises both corporate and individual clients. His experience includes advising on a wide variety of European cross-border activities, re-domiciliation and structuring including helping companies with their trading structures, IP ownership structuring, financing and generally about investing in or through Denmark and Malta.

Ivan focuses on a wide variety of tax matters, including:

• Personal tax planning (especially upon relocation)
• Transfer pricing
• Tax rulings and opinions
• Tax accounting for complex transactions
• Best practice review for corporate income taxes

Apart from his native English and Maltese, Ivan speaks fluent Danish and Italian and reads Spanish and French.

 

Stefano Oragano

Stefano Oragano joined Sheltons in 2012 and is the Director of Sheltons Accountants Denmark. Stefano is also involved in the management of the Sheltons office in London.

Originally from the United Kingdom, Stefano graduated with a Bachelor with Honours in Business and Economics from Kingston University, London. After graduating university Stefano was selected from over 500 applicants to join a prestigious graduate trader-training program and establish a carrier as a futures trader.

Stefano moved to Copenhagen in 2012, where he joined Sheltons Accountants working primarily within accounting and related matters, and with Danish and international tax. Stefano also assists with Danish company law, IFRS and VAT law.

Stefano ‘s main focus is on assisting foreign-controlled businesses with their operations in Denmark. He advises both corporate and individual clients. His experience includes advising on a wide variety of cross-border activities, re-domiciliation and structuring including helping companies and partnerships with their trading structures, IP ownership structuring, financing and generally about investing in or through Denmark and the United Kingdom.

Stefano focuses on a wide variety of tax matters, including:

  • Personal tax planning (especially upon relocation)
  • Corporate tax
  • Transfer pricing
  • Tax rulings and opinions
  • Tax accounting for complex transactions
  • Best practice review for corporate income taxes

Apart from his native English, Stefano speaks Swedish and Danish.

 

Dr John Abrahamson

Dr John Abrahamson is the International Tax Partner at Sheltons-SITTI, International Tax Training.  He is a qualified Australian lawyer and Chartered Tax Advisor with over 30 years’ experience in international taxation, including General Manager International Taxation at Maersk Oil and Gas (Denmark), Structured Finance Executive at Commonwealth Bank of Australia (Sydney and Malta), Senior Tax Associate at Baker & McKenzie (Melbourne), and Tax Manager at Arthur Andersen and KPMG (Hong Kong).

John is the author of Tolley’s International Taxation of Upstream Oil and Gas (LexisNexis, 2014), Tolley’s International Taxation of Corporate Finance (LexisNexis, 2014), and International Taxation of Manufacturing and Distribution (Kluwer Law, 2016).

John has presented courses on international tax issues in London, Aberdeen, Jersey, Paris, Amsterdam, Copenhagen, Zurich, Lugano, Warsaw, Cyprus, Sydney, Melbourne, Brisbane, Perth, Hong Kong, Singapore, Kuala Lumpur, Seoul, Sao Paulo, Rio de Janeiro, Mexico City, and Houston. John holds a PhD from the College of Law, Australian National University, Canberra.