Ms. Marianne Nufer graduated as a Swiss certified specialist for finance and accounting in 1999 and was admitted as a certified Swiss tax expert in 2002. She earned a Master of Laws Degree (LL.M.) for International Tax Law in 2009. Marianne Nufer gained experience in national tax law with SAirGroup, PricewatherhouseCoopers and the Tax Adminstration of Canton of Zurich. There she worked as an auditor, team leader and specialist on corporate tax. Since 2009 she is Head of Tax Administration of the Canton Obwalden. Further, she is a lecturer in tax law for different seminars and a lecturer in corporate tax for the Master of Advanced Studies Taxation FH (MAS / LL.M. Taxation).