IBFD Tax HavenApril 2016 1

Please address all contributions to:Editorial team: Afke Lijzenga, Wendy de Koning and Yvonne Schellart • Contact: redactie@ibfd.org

Staying Ahead of the GameStrange to realise I’m preparing my column without the firm nudge from Laura to be on time or her suggesting improvements to my drafts... a sad awareness.

Often in this column, I have complimented our organisa-tion with its strong performance in delivering its mission and giving excellent content to so many users, readers and customers. From this strong position we must engage ourselves to look for improvements and new value. The digital world is constantly offering us both challenges and great opportunities. But, even more importantly, a lot is happening in international tax. Governments and interna-tional organisations develop plans which can have serious implications for tax payers around the world. IBFD is very well placed to shed light on these developments, offer ex-tra insights and inform our constituency on the status and consequences of implementation. In this busy and very exciting arena IBFD must seek to be a beacon of light and understanding. May I encourage all of IBFD to reflect on what we can do even better. During 2016 we may want to articulate in which areas we want to focus extra resources: better client understanding, more emphasis on certain regions (especially in KL), new products or services, extra training modules, research or commentary? Yes, this may sound as usual practice, but I’m very keen to constantly beat the drum of staying ahead of the game.■

Sam van der Feltz, CEO

Celebrating 100 Years of Tax Litigation before the Hoge Raad der Nederlanden A hundred years ago, the Hoge Raad der Nederlanden (the Supreme Court of the Netherlands) was assigned the task of adjudicating in tax matters. To celebrate this anniversary, the Hoge Raad, in cooperation with the International Association of Tax Judges (IATJ) and IBFD,

has compiled a comparative report of tax litigation pro-cedures and practice in the courts of last resort in the main jurisdictions of the world. On the basis of an outline prepared by Peter Wattel (Advocate-General of the Hoge Raad), extensive reports were written by the highest tax courts of 12 countries (Australia, Belgium, Canada, France, Germany, Italy, the Netherlands, Spain, Sweden, Switzerland, the United Kingdom and the United States). These reports give a unique insight into the treatment of tax cases, reflecting not only the current situation but also casting a glance at the future. These reports were pub-lished in the January/February 2016 Special Issue of the Bulletin for International Taxation, under the title “The Last Word in Tax Disputes”, with prefaces by Eugene Rossiter (Chief Justice of the Tax Court of Canada and President of the IATJ) and Robert Jan Koopman (Vice President of the Dutch Supreme Court). What is striking is the diversity of the procedures and how each jurisdiction has developed in its own way into a well-balanced system.

This celebration of 100 years of tax litigation coincides with the opening of the new building of the Supreme Court on 4 March 2016. At the entrance to the building, the fundamental warning Ubi iudicia deficiunt incipit bellum (Where justice fails, war starts) is carved in stone. In softer terms, but still cast as a warning, this could be interpreted in the field of taxation as “No taxation without representa-tion”. In his preface to this special issue, Robert Jan Koop-

Tax Haven • April 2016

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A Life after IBFD

When I was with IBFD, I distinctly remember reading (and enjoying) the “Life after IBFD” section of the Tax Haven and thought this was such a neat concept and avenue for individuals to receive updates of former alumni. For me, it was a pleasant surprise to receive the invite to contribute to this edition of the newsletter and have an opportunity to send a broader “Hello!” to everyone.

It’s already been a little over two years since I departed from IBFD, but at times it can still feel like it was yesterday. While I will go on to share some aspects of what I’ve been up to, I quickly want to reflect on what I’ve missed...

man writes that this adage could easily be reformulated as “No taxation without access to court” (though that does not rhyme as well). Indeed, from a literary perspective, “No taxation without litigation” would do better, although it does suggest that litigation is a desirable consequence of taxation. Reading all these unique reports does make clear, however, that litigation is a very popular sport in tax matters all over the world.■

Wim Wijnen, Senior Principal Research Associate and Aleksandra Bal, Manager CAT

My four years with IBFD were definitely notable given what I gained working for an international firm and all the indi-viduals I was able to collaborate with as colleagues and sell to as clients. Working for a Dutch organization and selling cross-border taxation publications / platform was an eye-opening and interesting experience where I didn’t know what to expect, but definitely learned a lot. Also, the difference between a European versus U.S. corporate culture can be substantial, but I thoroughly enjoyed and appreciated the different perspectives in conducting busi-ness on a global scale and the opportunity I had working directly with the various departments in Amsterdam. Those interactions are missed, but I feel fortunate to stay con-nected with a small subset group given today’s technolo-gy and their local visits to the U.S. office.

In leaving IBFD, I accepted an opportunity with Ernst & Young LLP (EY) as a Business Development, Assistant Director where I currently remain. In my role, I manage two large financial accounts in the Washington, DC Metropol-itan area and although the initial transition was a little ardu-ous, it’s been a gratifying and valuable journey at EY.

On a personal note, my husband Matt and I have been enjoying an “empty nest” now that our daughter, Asia, is a sophomore at Virginia Commonwealth University in Rich-mond, VA. Although we miss having her around (most of the time), we are excited and proud at all that she’s been able to accomplish this first year and a half as a college student pursuing her Mass Communications degree with a concentration in public relations.

If Matt and I are not planning a trip to visit Asia (when she lets us), playing with our Boxer, Lucy, or hanging out with our close-knit family, we love traveling as much as pos-sible, attending various sporting events, connecting with friends, or decompressing with a nice glass of wine and conversation on our porch.

What’s coming up on the horizon…that has yet to be seen, but I do hope that future chances will allow me (and Matt) a chance to visit Amsterdam in the near future and our paths cross with the IBFD team again. Or if you should find yourself in the Washington, DC Metropolitan area – definitely reach out.

Until then, I am sending warm regards and best wishes to you all!■

Nary Dolan

Tax Haven • April 2016

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IN MEMORIAMLAURA ROEST

1957-2016

Our colleague Laura Roest left us on Friday 29 January 2016. The first signs of her illness manifested them-selves in November 2015 and when, at the beginning of this year, it became clear that her illness was incur-able and that her remaining time was limited, Laura decided not to wait until the very last moment.

At the end, looking back on her life, Laura described it as beautiful, loving and sparkling. She enjoyed being in good company and feeling the spirit of being among friends, but she took equal pleasure in disappearing into the tranquillity of nature. In her youth, which she spent in Voorschoten near Leiden, she was an enthusiastic and talented hockey and tennis player. After high school she continued her studies at the University of Groningen, where she became a member of the student rowing club. It took a while before she discovered which subject she really wanted to study. Interested in literature, she studied first Dutch and later Swedish, but in the end her real interest proved to be in documentation and the organisation of libraries. The enormous piles of books that she collected as a fanatic reader in the course of the years might well have been her inspiration to choose finally to become a librarian.

Although it was perhaps not immediately visible, Laura was a versatile bon vivant. With her partner Annemarie Smit she used to go on adventurous travels all over the world. They loved hiking, walking, camping and canoe-ing in remote areas in Alaska, Canada, Argentina, Brazil, China, England and, last but not least, Scandinavia. Their home in Sweden, far away in the middle of nowhere, be-came their castle. It was the place where Laura gardened, made her unrivalled jams and - although there is no real evidence of this – perhaps practiced playing the clarinet. As Laura was also a real car freak and loved speed, the distance between the two rather far-off residencies was always a welcome challenge.

In 1999, after various positions in the public and private sec-tor, Laura was appointed head of the IBFD Library. After so many years, she was IBFD’s first fully certificated librarian. Laura soon proved to be the right person in the right place at the right time. By digitaliz-ing the many comprehensive archives she took IBFD into the new electronic era. Through the moves from the Muider-poort to the Wenckebachweg, and again from there to the Rietlandpark, she was given the opportunity to reorganise the library twice in a short period of time, shaping it into a library fully adapted to the requirements of modern

times. This re-born library, that bears comparison with the most advanced libraries of the world, can be seen as her creation. The library is the centre of IBFD and Laura was its wel-coming epicentre. All visitors, from well-known scholars to beginning students, received her full attention. Her com-municative and friendly nature, together with her ability to create a relaxed atmosphere, meant that she became a permanent sounding board and a constant support for her colleagues. She also set up the internal bi-monthly bulle-tin Tax Haven with great enthusiasm and spirit and saw it become the heart and soul of the IBFD.

Laura’s last five years were difficult for her. The loss of her partner, followed by her position within IBFD after she resigned as head of the library, overshadowed everything that had meant so much to her for so long. She continued to travel to Sweden for weeks, sometimes even months, at a time. But although the reindeer wandered into her garden as they did before, the birds nestled in the trees as they did before and Laura kept growing her herbs and plants as she did before, her castle was no longer what it used to be. Laura was thinking about making some drastic changes to her life when she was struck down by her illness. The sudden weight of that blow did not allow her any more than a distant wave to her colleagues before she left this world and IBFD to which she had become so attached.■

Stan Meyer and Wim Wijnen

Tax Haven • April 2016

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Manager, traveled to Chicago for client meetings and also ventured to frigid Ann Arbor, Michigan to conduct an im-portant Thomson Reuters inside sales team training session about IBFD content on the Checkpoint database platform.

The majority of the team closed out February attending the IFA joint USA-Brazil meetings at the Biltmore in Coral Gables, Florida. John Rienstra and Wooje Choi represented the Knowledge Centre, while Joey and Steve were there on behalf of the sales team. Joey and Steve also had meetings with clients and prospects outside of the conference venue, continuing to expand the IBFD footprint in the region.

However, the biggest change for the team is the move to new office space, due to the fact that the five-year lease was ending. Luckily, the team only had to move 3 blocks from the current office space in Vienna, Virginia. The new address will be 8300 Boone Blvd, Suite 380, Vienna, VA 22182, USA. As the new permanent offices are still being renovated, the team packed their respective office belong-ings and moved into Suite 650, a temporary “swing space” on 22 February and will be there for several weeks until the improvements to the new office are complete. A big thanks goes out to Sean who led this effort and has been working with the various IBFD departments and office vendors to complete the move. Edwin Ignatius, Facilities Manager, and Sander Scipio, System Administrator, have especially offered support, including Sander personally traveling to Virginia to assist Sean with the move while most of the team was attending the IFA USA conference. The team is looking forward to continuing the busy start to this year with trips still planned for the following places: At-lanta, Boston, Connecticut, Los Angeles, Lima, New York, Portland, San Diego, San Francisco, Seattle and Tampa. The first half of the year will conclude with our annual weekly meeting with our sales colleagues in Amsterdam in June. We are looking forward to continuing to educate and inform the market on the superior international tax prod-ucts offered by IBFD! ■

Steve Stroschein, Senior Regional Account Manager

Update from the North America Office The staff of IBFD NA has been busy already this year. In January, Joey Walker, Regional Account Manager, traveled to Toronto for client meetings while Global Sales Manager, Jeroen van Meerten, joined Greg Land, Regional Account Manager, in Houston for the same. In February, Greg and Jeroen came to the Virginia office where Elizabeth Plomp, Customer Support & Administration, was conducting training with Sean Halvacs, Sales and Customer Support Specialist. John Rienstra, Chief US Tax Lawyer, and Niek de Jong, Global Finance Manager, also were in the of-fice reviewing office legal matters as per our banking and accounting operations. Steve Stroschein, Americas Sales

John Rienstra, Steve Stroschein, Wooje Choi and Joey Walker at IFA USA conference in Coral Gables, Florida, 25 Feb.

IBFD Standard Citations and References - Revised!In 2011, the first edition of Guidelines to the IBFD Stan-dard Citations and References (IBFD Standard) was pub-lished. The IBFD Standard has served as the authority for citations and textual references in IBFD documents on the Tax Research Platform (TRP), and it has enhanced IBFD’s professional image in the tax world.

Five years later, the fourth update is available! Sabine and Jolien coordinated the latest update, which was a challenging and time-consuming project requiring a lot of precise work. This year, Sabine, Jolien and Aleksandra will continue to work on enhancing the IBFD Standard.

The latest version of the IBFD Standard covers all static and dynamic documents belonging to the collections on the TRP. This new edition can also be used for printed and non-IBFD material. Some new features include:

► Ability to click to collection of choice directly from table of contents

► Abbreviations of all national (tax) courts ► Abbreviations List to be used for tax treaties, etc. ► Expanded number of examples

You can access the new IBFD Standard via IBFD Library Portal, IBFD corporate website and intranet.

For questions or more information on the lBFD Standard, please contact the Permanent Committee via citations@ibfd.org.■

Jolien Terpstra, Assistant Librarian, Sabine Bruyn, Assistant Librarian and

Aleksandra Bal, Manager CAT

Tax Haven • April 2016

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Proposals for ReformAuthor: Marie LamenschIBFD Doctoral Series, volume 36

Your thesis critically analyses the exist-ing EU VAT treatment of online supplies and makes suggestions for reform of the current provisions. What made you choose this subject as the topic of your thesis?Curiosity! It seemed strange to me that so little attention was given to the assessment and collection of VAT on online supplies. Strange because of the rather evident difficulties for suppliers/tax collectors in applying transac-tion-based verifications regarding customer identity and location for the sake of charging the right amount of tax in this new economic environment. Strange also because of the equally evident possibilities for cross-border suppliers to avoid VAT payments, in particular in the case of sup-plies from third countries to EU Member States, with the corresponding adverse effects on revenue intake (which is surprising in view of the significant financial needs of governments). The basic idea that suppliers are in the best position to collect VAT may have been totally valid at the time when the VAT system was designed, but it does not seem appropriate anymore in a globalized and digitalized economy in which suppliers/tax collectors are increasingly located outside of the reach of the taxing state. This is also the reason why I wanted to search, from the outset, for practical technology-based solutions that would be helpful to governments to collect VAT without imposing burdensome compliance obligations on the private sector.

You spent 5 years working on your PhD thesis. Did you have to revisit your writings a lot during that time, because of changes in the digital climate?Yes, absolutely. I submitted my PhD in May 2014, only a few weeks after the Commission released its explanatory notes for the 2015 rules on electronic, broadcasting and telecommunication services. Luckily I had access to the drafts, but I still needed to make adjustments until the last moment. Then, when I worked on the manuscript for the book in the IBFD doctoral series, I also had to update it in view of the BEPS developments. That’s the price you have to pay when you do policy-oriented work!

While working on your PhD, and next to your other work and writings, you also became a mother to two lovely girls. Did you find it hard combining motherhood with your research?

Value Added Tax in the Digital Era: A Critical Analysis and

The author holding the 2015 Maurice Lauré Prize awarded to this thesis

Yes, two little jewels that illuminate my life. Some would see it as an addi-tional difficulty to have children while doing a PhD, but I saw it as helping me to be super organized, to impose deadlines to myself, to get up every day at 6:30 and make the best of each hour, because I would have to pick them up at day care at 17:30. Mother-hood also makes you put things into

perspective and switch off completely at the end of each day. That allows

you to come back to your desk with a clearer mind and overcome difficulties that seemed insurmountable only a couple of hours earlier. You teach VAT law at UC Louvain, Taxation Principles at the KU Leuven, International and European Taxation at the VUB Institute for European Studies, where you also work as a Senior Researcher. Furthermore, you participate in the OECD WP9 Technical Advisory Group on consumption taxes, guest-lecture at IBFD’s International Tax Training department and work as Technical Editor for the IBFD International VAT Monitor. Where do you find the time to write?I write every day, whenever I can. I work best either in the complete silence of my home in the remote Belgian countryside or during my frequent travels on trains and planes, with noise all around me. In fact, seminal ideas of my proposals for reform popped up in a train between Amsterdam and Brussels!

Research is one of these jobs that you cannot do part time because you very rapidly fall behind. You constantly have to keep the ball rolling. But I also realize how important it is to keep a good life-work balance. Time offs with the family are sacrosanct moments. We have an old mill on the French Opal Coast to which we often go during the weekend and summer, and in which there is neither Inter-net nor television. That is a blessing. Besides international taxation, what is your favourite hob-by or pastime?Depending on the season, I go jogging or swimming on a daily basis. It’s a great way to keep in shape, both phys-ically and mentally. But my favourite pastime is listening to music: I have been a U2 fan since I was a teenager. A jogging on Killiney beach with Bono ranks very high on my wish list!■

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Partaking in the Advanced LLM Programme: Virva Holmia-Junnila and Wafa AliahWhat is your background (country, study, work)?Virva: Originally I am from Finland, but nowadays I live with my family in the UK. After graduating from the University of Helsinki, I briefly worked for the local tax authorities there, but then got the opportunity to move to London. I first took a course of the basics of the local tax system in the UK. I then decided to see if I could find a job - and got one! I started as an external tax adviser/tax consultant at one of the global accountancy firms and took the local exams for tax advisers. After a few years, I moved to an in-house role with a global financial institution. I am now on a sabbatical leave from that job. I was more focused on direct tax be-fore starting to work in the UK, however, I have since been working more on indirect taxes, mainly VAT in the EU.

Wafa: I come from Malaysia and obtained my LLB at MARA University of Technology. After graduating, I worked in a private law firm for 2 years, mainly on con-veyance work and thereafter, I joined the Inland Revenue Board of Malaysia in 2007 and have worked in various departments within the IRBM.

What is the reason for you to partake in the UvA/IBFD advanced LLM programme?Virva: Having focused in the recent year mainly on indi-rect taxes, I wanted to get up to date with international direct tax issues and trends. When I saw the programme of the UvA/IBFD advanced LLM programme, I thought that it would provide exactly what I was looking for: it does not only cover the tax technical details, but the focus is also on the (policy) reasoning behind these. So I applied, and was lucky to be accepted. I also had to ask for a leave from work, and was lucky again!

Wafa: Actually for many years, I have planned to further my study but kept postponing it. I got to know about the UvA-IBFD LLM programme after a promotion from the HR department of the IRBM. Luckily, the UvA accepted me and I am here today with my colleague, Zul.

Compared to your home country, what is the biggest dif-ference with the Netherlands and the Dutch?Virva: Compared to Finland, the Netherlands feels more international and has longer traditions in dealing with different types of businesses. The Dutch seem mostly very friendly and relaxed - which I also believe is the case with regard to the younger generations of the Finns. Compared to the UK, the Netherlands is clearly much smaller and seems more homogenous in respect of the background of the citizens. I can’t really compare the Dutch to the British people in general, as I mainly have experience of the Londoners. My impression is that the Dutch are warmer

towards foreigners/visitors than what I see in London - but this may be because there just are so many people both living in and visiting London.

Wafa: The weather! I like the weather here, especially when I arrived in August last year, but also during the rest of the year. It is not as hot as sometimes in Malaysia. To me, the Dutch seem to be more laid back. They look very happy! On Saturdays and Sundays you can see a lot of family activities in town.

What is your favourite Dutch dish?Virva: Dutch cheese (some with Dutch mustard).Wafa: I don’t really have a favourite dish.

Which is your favourite place in Amsterdam and around?Virva: As I don’t live in Amsterdam, I know very few places in Amsterdam, and almost none around it. I am not able to name a favourite place, however, I like the idea of canals and the number of bridges going over them. I have also heard about a lot of nice places that I would like to visit in this spring and summer - once I have visited them, I will be able to answer this question in a more meaningful way.

Wafa: I love the markets in general, and in particular the one close to the Science Park, where I live: the Dapper-markt. I did not yet go to ‘De Hallen’ which also seems to be a good place to go, as I understood from others.

How has the programme been so far?Virva: For me the programme has been exactly what I was looking for! As it is the first year, there have been some minor teething problems (not really problems, more just issues) but these have not impacted my overall satisfac-tion at all. The lecturers have a very high standard and the lectures have been topical and well delivered. I’ve also en-joyed the fact that we are a small group as there has been scope for a lot of discussions and exchanges of thoughts.

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Wafa: So far, I like the programme very much and have been enjoying every moment of it. I feel really lucky to be able to attend and I really like the way the programme has been conducted so far. I appreciate the effort and the dedications of the lecturers in making sure this pro-gramme is successful. Thank you so much Dr. Joanna Wheeler and the team for the hard work, I am sure this programme will continue for many more years to come.

What topic in the programme has been of most interest to you so far? Virva: The module on the problem business areas which we are studying at the moment - it seems to bring together a lot of issues we have looked at as part of other courses, and in a very useful and illustrative way.

Wafa: Overall, I really like all the topics but the most inter-esting one is transfer pricing. It is new for me personally because I did not deal with transfer pricing matters in the IRBM. I want to learn more about it and hope to do more on transfer pricing matters upon my return to Malaysia.

What are your plans for the future, after the LLM?Virva: I’m on a sabbatical leave from my current job as a member of a tax team of a global financial institution. I hope to be able to use my new knowledge as part of my job.

Wafa: I am still working with the IRBM and after the LLM, I will return to Malaysia and continue serving my country.

What do you do outside class when you’re not studying?Virva: I have a family with relatively young children so when I’m not studying, I’m mainly a mum for them. During the holidays (and the weekends), I like to spend a lot of time outdoors.

Wafa: Currently, I am staying alone in Amsterdam and had to leave my 8-year old son back in Malaysia with my husband. Whenever I have time off, I like to visit the mar-kets and sometimes I stay home and relax.

What is your favourite means of transport: bike or public transport?Virva: If I lived here, I would definitely go for a bike (I used to cycle a lot before moving to London). As I don’t have a bike here, I use public transport (although I try to walk, whenever the distance is reasonable).

Wafa: I cannot ride a bicycle unfortunately, so my favour-ite means of transport is public transport.■

Read more on the UVA-IBFD LLM on international tax law.

Hellos and GoodbyesJoiners Kun Li Staff Member Sales Support (Beijing Office) Bernadette Adema Staff Member Sales Support (Amsterdam office) Oby Chiedu Research Associate, AMELA Nick Beston Publishing Administrative Assistant, Tax Treaties Unit Daan van den Bosch Oracle Support Engineer, IT Jay Hardjopawiro Staff Member Finance Criscella Credo Staff Member Finance Marek Kruk-Strzelecki Staff Member PCD Werner Kapp Staff Member PCD Mamia Sanchou Assistant PCD Margaret Gormley Staff Member EPD, Maro Tyfoxylou Project Coordinator, Academic Department Daniel Hidding Intern, Europe team

Change of function Emily Muyaa Senior Research Associate, AMELA Fabiola Annacondia Managing Editor, Knowledge Centre Giullia Gallo Managing Senior Permanent Establishments, Europe team Liz Verheul Junior HR Advisor, HR Marnix Schellekens Senior Research Associate, Europe team Monia Naoum Senior Research Associate, AMELARene Offermanns Principal Research Associate, Europe team Ruxandra Vlasceanu Principal Research Associate, Europe team Vanessa Arruda Principal Research Associate, AMELALeavers Barbara van der Werf Marketing Coordinator Mabrouka Labras Staff Member PCD Luna Bai Knowledge Centre Yan Zhuang Knowledge Centre

Tax Haven • April 2016

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Cross Border CookingKÖNIGSBERGER KLOPSE

The predecessors of the Königsberger Klopse date back to the Middle Ages. The name Klops (Klops = meat dump-ling) didn’t originate until the 18th century. Königsberger Klopse was invented in Königsberg (then the capital of East Prussia; today known as Kaliningrad, Russia) around 200 years ago. These tender meatballs are braised, NOT fried. If halving the meatball recipe, you will still need the full amount of stock for braising and for the gravy. The meatballs are somewhat delicate & time consuming to make; have someone help to form them into balls, it is much easier that way!

Ingredients

Meatballs ► 500 gram ground sirloin ► 500 gram ground pork ► 500 gram ground veal ► 4 eggs, slightly beaten ► 1 1⁄4cups fine plain breadcrumbs (I use Progresso

plain breadcrumbs, grandmother used a ground-up hard roll)

► 1⁄2cup milk ► 1 medium white onion, finely chopped ► 1 lemon, zest of, small finely chopped ► 1 lemon, juice of ► 3 tablespoons capers, chopped ► 3 tablespoons anchovy paste or 3 tablespoons

crushed anchovy fillets ► 1⁄4 cup melted butter ► 1 teaspoon salt ► 1⁄2 teaspoon ground black pepper ► flour (for rolling)

Broth ► 1 (32 ounce) box chicken stock or 1 (32 ounce) box

vegetable stock ► 1 bay leaf

► 1⁄4 cup cider vinegar ► 1⁄2 cup good quality dry white wine ► 10 black peppercorns ► 2 tablespoons capers

Sauce ► 1 lemon, zest of, finely chopped ► 1 lemon, juice of ► 1 cup good quality sour cream (full fat) ► 1⁄4 cup fresh parsley, for garnish

Preparation method

1. In a large saucepan ( Le Creuset or similar), heat broth ingredients (stock, bay leaf, cider vinegar, white wine, peppercorns, and 2 tablespoons capers) to a simmer over medium heat.

2. Meanwhile, combine meatball ingredients, mix well.3. Form meat mixture into golf-ball sized balls (note: mix-

ture will be a bit sticky and delicate to work with, but this is normal, and the result will be a moist and tender meatball!). Roll them in flour, and carefully place into hot broth; simmer each batch for 15 minutes, but do not boil. (Tip: do not crowd pan with meatballs, i.e. only simmer about 10-12 meatballs at a time). Note that the broth will thicken as you add the flour-covered meat-balls, which will make a nice sauce.

4. Carefully remove meatballs from the hot broth with a slot-ted spoon, and keep them warm in a covered bowl stored in the oven while making the sauce. Discard bay leaf.

5. To make cream sauce: To hot broth stir in the sauce ingredients and heat through, but do not boil. Add the cooked meatballs to the heated sauce, stir gently and warm through.

6. Serve meatballs and cream sauce with boiled new po-tatoes (salzkartoffel) or hot buttered spaetzle noodles (or larger pasta like pipe rigate) and German Rotkohl. Sprinkle with snipped fresh parsley, for garnish.■

Hermann Roschlau, Project Coordinator

Congratulations ...... Deborah Gelaudie and Tamás Kulscár with the birth of their daughter Eleanore Maja, born on 22 March

Tax Haven • April 2016

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Mindfulness@Work | 13:30 pm - 17:00 pmProvided by Van Harte en Lingsma

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