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1 GLOBAL M&A TAX TEAM Taxand s team of M&A tax specialists combines leading advisors in over 40 countries working together to structure your deals in the most tax effective way. To discover how Taxand can deliver your M&A tax advantage, please contact your nearest Taxand advisor: ARGENTINA MATIAS OLIVERO VILA T E. matias.olivero.vila@bfmyl.com AUSTRALIA RHYS JEWELL T E. rhys.jewell@corrs.com.au AUSTRIA ANDREAS DAMBÖCK T E. andreas.damboeck@leitnerleitner.com BELGIUM GEERT DE NEEF T E. geert.deneef@abtaxand.com BRAZIL FABIO PEÇANHA T E. fabio.pecanha@garrigues.com CANADA STEVE SUAREZ T E. ssuarez@blg.com CHILE CAROLA TRUCCO T E. ctrucco@bye.cl CHINA DENNIS XU T E. dennis.xu@hendersen.com COLOMBIA MAURICIO PINEROS T ext. 921 E. mpineros@gpzlegal.com CROATIA PAVO DJEDOVIC T E. pavo.djedovic@leitnerleitner.com CYPRUS MARIA NICOLAOU T E. maria.nicolaou@eurofast.eu CZECH REPUBLIC HANNES GURTNER T E. hannes.gurtner@leitnerleitner.com DENMARK ANDERS OREBY HANSEN T E. aoh@bechbruun.com FINLAND EINARI KARHU T E. einari.karhu@borenius.com FRANCE DENIS ANDRES T E. denis.andres@arsene-taxand.com GERMANY JOCHEN BAHNS T E. jochen.bahns@fgs.de GREECE MARINA ALLAMANI T E. m.allamani@zeya.com HUNGARY JUDIT JANCSA PEK T E. jancsa-pek.judit@leitnerleitner.com INDIA SUHAIL NATHANI T E SuhailNathani@elp-in.com INDONESIA ALICE RENATE T E. alice@pbtaxand.com IRELAND SONYA MANZOR T E. sonya.manzor@williamfry.com ITALY ALFREDO FOSSATI T E. afossati@led-taxand.it JAPAN EIKI KAWAKAMI T E. e-kawakami@kojimalaw.jp KOREA JAMES I.S. JEON T E. isjeon@sojong.com Your global tax partner GLOBAL GUIDE TO M&A TAX: 2018 EDITION 1

2 LUXEMBOURG OLIVIER REMACLE T E. MALAYSIA THANG MEE LEE T E. MALTA WALTER CUTAJAR T E. MAURITIUS GYANESHWARNATH (GARY) GOWREA T E. MEXICO MANUEL TAMEZ T E. NETHERLANDS MARC SANDERS T E. NORWAY EINAR BAKKO T E. PERU ROCIO LIU T E. PHILIPPINES MARDOMEO N. RAYMUNDO JR. T E. POLAND ANDRZEJ PUNCEWICZ T E. PORTUGAL TIAGO CASSIANO NEVES T E. tiago.cassiano.neves@garrigues.com PUERTO RICO EDGARDO SANABRIA T E. esanabria@alvatax.com ROMANIA ANGELA ROSCA T E. angela.rosca@taxhouse.ro RUSSIA ANDREY TERESCHENKO T E. a.tereschenko@pgplaw.ru SERBIA PAVO DJEDOVIC T E pavo.djedovic@leitnerleitner.com SINGAPORE LEON KWONG WING T E. leonkwongwing@khattarwong.com SLOVAKIA RENATA BLAHOVA T E. renata.blahova@bmbleitner.sk SLOVENIA BLAZ PATE T E. blaz.pate@leitnerleitner.si SOUTH AFRICA ANDRIES MYBURGH T E. amyburgh@ensafrica.com SPAIN ALBERT COLLADO T E. albert.collado@garrigues.com SWEDEN MAGNUS LARSÉN T E. magnus.larsen@skeppsbronskatt.se SWITZERLAND ALBERTO LISSI T E. alberto.lissi@taxpartner.ch TURKEY ULUC OZCAN T E. uluc.ozcan@erdikler.com UK IAN FLEMING T E. ifleming@alvarezandmarsal.com USA JIM STANLEY T E. jstanley@alvarezandmarsal.com VENEZUELA MANUEL CANDAL T E. mcandal@taxand.com.ve 2 GLOBAL GUIDE TO M&A TAX: 2018 EDITION

3 NOTES GLOBAL GUIDE TO M&A TAX: 2018 EDITION 3

4 4 GLOBAL GUIDE TO M&A TAX: 2018 EDITION

5

6 Taxand is the world s largest independent tax organisation with more than 400 tax partners and over 2,000 tax advisors in over 40 countries. Taxand focuses on delivering high quality, integrated tax advice, free from conflict creating audit work. Taxand advisors work together to deliver global tax services for clients. Taxand Economic Interest Grouping 2018 Registered office: 1B Heienhaff, L-1736 Senningerberg - RCS Luxembourg C68

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