Kjetil Raknerud is a lawyer and tax partner with PwC, focusing on both domestic and international tax issues,. He has significant experience from tax planning, structuring and general tax advisory services for Norwegian and international clients within a range of industries, the financial sector, shipping/offshore and aquaculture. Kjetil is also a leading expert on the newly introduced resource rent tax regime for aquaculture. In addition to general advisory services, Kjetil has significant experience from M&A related tax services, including due diligence and structuring.