Helping You Meet Your Objectives

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1 Helping You Meet Your Objectives January 2015

2 Learn More About Baker Tilly Albania The Benefits We Will Bring To You As Business Advisors 2 Meet Baker Tilly Albania 3 Organisational Structure of Baker Tilly Albania 4 Introducing Your Relationship Partners and Service Line Specialists 7 Global Network 8

3 The Benefits We Will Bring To You As Business Advisors A fresh look at your financial issues Unlike the traditional advisors, our approach is risk focused and process based. We understand your business. We also understand many of your organization's underlying risks and objectives and we have proven methodologies to address and manage these uncertainties. Subject matter specialists are integrated into the audit process to address challenging audit, tax and other accounting related issues. If your organization has not yet a robust system of risk assessment, we will assess the risk taking into consideration the feedback of the risk owners, the effectiveness of internal controls and the concerns of the main stakeholders such as the Board of Directors, the management and the regulators. Leading-edge knowledge and technology One of BTA's key differentiators is our investment in knowledge and our commitment to knowledge sharing with our clients. We invest heavily in the deployment and use of knowledge to generate increased value in our service delivery. These knowledge resources allow us to immediately identify and focus on your business risks and critical success factors and subsequently provide meaningful ideas for improvement. Continuous communication about new ideas, opportunities, vulnerabilities and management issues You need business advisors in place who understand the technical accounting and business issues facing your organization. Our experience serving other organizations facing similar issues will provide your management team with the guidance needed to deal with these and other emerging technical assurance issues in an effective and efficient manner. Emphasis on Quality Quality is never assumed - it is demonstrated by our people doing the right thing each and every day. We recognize that the quality of our advisories rests with each of our partners and every member of our staff. This personal responsibility for adherence to standards and quality controls is the foundation of our commitment to professional excellence. A solid teaming relationship We realize the importance of responsiveness in developing sound client relationships. Our local and regional presence and accessibility will facilitate regular personal interaction, which is the cornerstone of good communication and service. We also understand that an important component of our services is the availability of personnel for issues that require immediate action. We will build a team that is flexible enough to respond to such occurrences. You can and should call on us with any questions at any time, and you can count on the reliability and accuracy of our response. We strongly believe in constant, open communication with our clients to ensure there are no surprises.

4 Meet Baker Tilly Albania We would like a chance to prove we can provide you with excellent audit, tax and other business advisory services, as we have done so for our clients for over 15 years. This document will outline some of our demographics, history and key members of our firm, but please call us to make an appointment so you can judge in person how we can best advise you. Baker Tilly Albania helps clients meet challenges and proactively respond to opportunities by providing assurance, tax and business advisory services. We draw on our people's deep country and industry expertise to deliver exceptional results to clients. The structure of our firm combines the advantages of an international firm with the personal care and direct contact which characterizes the smaller firms. Our partners and staff are proven professionals with long experience in audit, accounting, tax and other advisory services. Working with international accounting firms in Albania and abroad, we improved our integrity, objectivity and professionalism in providing high quality services to our clients. Baker Tilly Albania was incorporated as a limited liability company on May With our founders coming from long experience with other accounting firms in Albania and abroad the firm achieved significant growth and recognition as one of the best accounting firms in Albania. It is a registered audit firm with the Institute of Authorized Chartered Accountants of Albania (IEKA, registration No.166, Dated ). It is accredited as an audit firm for World Bank projects, USAID funded projects, and is qualified by EBRD Albania to provide advisory services to SMEs as part of BAS program in the areas of Computerised Financial/MIS, Reorganisation/Restructuring, and Market Analysis & Planning. Through our membership of Baker Tilly International, the world s 8th largest accountancy and business advisory network, we are able to provide premier advisory services worldwide, drawing on internationally recognised industry and service line experts in 133 countries. Each of the network s 154 member firms is independent; however we have chosen to work together, resulting in strong professional relationships and efficient collaboration. Baker Tilly International member firms demonstrate a high professional standard, as well as a strong commitment to the network s core values of integrity, leadership, transparency and ethics. Each member firm offers outstanding personal service combined with the expertise, strength and resources of a truly global network to support you as you grow regionally and globally..

5 Organisational Structure of Baker Tilly Albania Basic Statistics of Baker Tilly Albania Established on partners 8 professional staff We can offer you specialists across a range of financial services including audit, tax and other business consultancy services. Below we outline our dedicated practices that can help you achieve your financial goals. Some representative clients o EU Delegation o World Bank / IFC o USAID o Austrian Development Agency o Council of Europe Development Bank o Omnicom Group Inc. (listed NYSE) o Branch of Deutsche Lufthansa AG o British American Tobacco o Balfin Holding o Hygeia Hospital Tirana (Marfin Inv.Group) o Top Channel o Hellenic Petroleum (listed ASE) o Mc Cann o Crown Agents o Intracom Telecom (listed ASE) Special Licences / Accreditations o World Bank o EBRD o USAID o Financial Supervisory Authority o Bank of Albania Delivering solutions, overcoming challenges Our clients enjoy the advantages of a local, client-focused service model, combined with the breadth of resources you would expect from a global organisation. Helping You Succeed Baker Tilly Albania provides a broad range of audit and assurance, tax and specialist advisory services to help businesses and organisations of all kinds around the country negotiate risk and realise their potential within the dynamic environments in which they do business. With 8+ talented people locally and 27,000+ people worldwide, we can assemble the right team for your business, combining insight from multiple disciplines with extensive business knowledge and industry expertise. Audit & Assurance An audit is more than a formality; it is a necessity to protect your business and encourage it to thrive. At Baker Tilly Albania we forge deep partnerships with executive management, audit committees and board members to help organisations improve their governance processes, comply with regulations, and embed risk management programmes for organisational governance. This allows the executive team to focus on expanding shareholder value and seizing opportunities with a data driven, risk-based approach. We have consulted with boards, audit committees, CEOs, CFOs and compliance and risk functions for a variety of companies, ranging from international firms to private, middle-market companies. You will work with professionals with international, regional and local public accounting backgrounds, as well as experience in operations management and risk management.

6 Tax Advice and Tax Compliance Businesses trading domestically and internationally must have top quality tax advice if they are to prosper in today's competitive markets. Baker Tilly Albania offers specialists in all of the spheres of tax which a domestic or international trading group is likely to encounter in its quest for commercial success. Corporate income tax Setting up trading operations in Albania, either through a branch or a subsidiary company, instantly triggers the need for first class corporate tax advice and compliance services in the country. Managing a business' tax charge efficiently requires an experienced team of corporate tax specialists in place in each of the jurisdictions in which the business operates. Our tax team has experience assisting companies in all areas of corporate tax including assistance with tax litigations. Indirect Tax (VAT) Businesses trading internationally inevitably come up against a complex array of foreign indirect taxes including value added tax (VAT), customs duties and excise duties. Indirect taxes are generally a cost for the consumer to bear. The burden of administering them however usually falls on the supplier, and for the business which gets it wrong, an unforgiving battery of stiff financial penalties lies in wait. Baker Tilly Albania tax specialists guide multinational clients through the complexity of the Albania's indirect tax systems. Transfer Pricing Transfer pricing refers to the pricing policies adopted by groups of companies for transactions between companies in the group, such as the sale of goods, the provision of services, or the licensing and use of technology and intangible assets. With corporate tax rates varying considerably from country to country, tax authorities are aware of the potential for multinational groups to reduce their global tax charge by manipulating the prices charged on intra-group transactions. As a result, around 50 countries, including Albania, now have transfer pricing legislation empowering their tax authorities to impute additional taxable profits to companies if they consider they have been charged too much or have charged too little on intra-group transactions. As such, transfer pricing has become the single most important issue in the field of international taxes. All groups trading internationally can expect to be the subject of transfer pricing enquiries in one or more countries, however reasonable they consider their intra-group prices to be. For a group company to have to pay more taxes as a result of an enquiry can be a disaster; often it is not possible for group companies in other jurisdictions to obtain corresponding tax relief resulting in double taxation. Baker Tilly International worldwide transfer pricing specialists work together to deliver global solutions for clients that protect against the threats posed by transfer pricing legislation. For more information on the ways in which Baker Tilly International member firms can help download our brochure, Transfer Pricing - Effective Global Solutions.

7 Accounting, Bookkeeping and Payroll As the world moves towards global accounting standards, many companies must deal with the issues raised by the need to keep their accounting records or convert their financial reporting systems to comply with International Financial Reporting Standards (IFRS). The complexities of local accounting standards or converting to IFRS pose a considerable drain on time and resources for any financial department, requiring potentially hundreds of hours of work to deal effectively with all matters arising. Using specialist teams, our firm can provide training and assistance, managing the complete bookkeeping, payroll and related contributions, or conversion process for our non-audit clients, ensuring that they have the resource they need, for the period that they need it. Expatriates taxation Non-resident individuals deriving salary, dividends and capital gains for their activity in Albania should pay respective tax in Albania. Our tax team has experience assisting individuals in compliance with legislation including annual tax returns, tax residency and application of double tax treaties. Specialist Advisory Services Baker Tilly Albania help businesses and organisations of all kinds negotiate risk, improve their performances and realise their potential within the unique and dynamic environments in which they do business. Specialists worldwide come together to deliver these services such as: Mergers & Acquisitions, Transaction Support (Financial, commercial & operational Due-diligence), Corporate governance and risk management, Recovery and Insolvency and Business Plan studies. Public Sector Today, vast financial resources are being made available for sustainable development and humanitarian aid by public sector institutions and bilateral aid programmes. Improving performance and accountability is important to organisations of all kinds; for international development and finance agencies where financial resources are limited compared to the number of projects requiring funding, this is even more so. Development agencies are increasingly using beneficiary structures to dispense aid through budget support and sectorial aid. This decentralised management requires service provides to have knowledge and experience of both local market conditions and each donors' individual requirements and priorities. Baker Tilly Albania is experienced in working with international institutions including the European Union, the World Bank and the European Bank for Reconstruction and Development (EBRD) as well as USAID and other nongovernmental organisations (NGOs), and has carried out numerous grant audits and consulting projects. Our firm's strength lies in combining expert knowledge of local business environments and cultures, with global awareness and business know-how.

8 Introducing Your Relationship Partners and Service Line Specialists To ensure you receive the best service from both a local and an international perspective, we have key contact partners who liaise with other network member firms, and co-ordinate with other partners and client management. Elton Haxhi Managing Partner M: ehaxhi@bakertillyalbania.com Elton is the managing partner and will enhance the project management and client s relationship by bringing 15 years experience in audit, tax and other business advisories. He has worked across a number of industry sectors with experience in meeting the needs of both listed and non-listed entities. He is IEKA member since 2000 and one of the founding members of Albanian Public Oversight Board. Experience with audit and tax advisories of financial institutions, public sector and other industries, and extensive experience in International Financial Reporting Standards (IFRS) and international taxation. Prior to establishing Baker Tilly Albania, he worked as a sole practitioner and manager with KPMG Ltd in Moscow, Russia, and Ernst & Young in Tirana, Albania. Manuela Lamellari Assurance Services M: Manuela leads the audit and other assurance services. She has more than 5 years experience in international assignments. She has worked across a number of industry sectors with experience in meeting the needs of local and international entities. mlamellari@bakertillyalbania.com She is an ACCA member and IEKA member. She has the competencies and the know-how to perform such duties due to her previous experience in managing audit engagements. Before joining Baker Tilly Albania, she worked for 3 years as a senior accountant for Fenlex Corporate Services Ltd, Malta. Gerond Begolli Tax Services M: gbegolli@bakertillyalbania.com Gerond leads the tax and accounting services. He brings more than 6 years experience in international tax assignments. His client base includes a wide range of clients including local private enterprises and leading international corporations mainly in the telecommunication, construction, mining, as well as oil and gas etc. He has the competencies and the know-how to perform such duties due to his previous experience in managing tax, accounting and advisory engagements. Services offered by him encompass tax compliance works, tax advices, corporate income taxes, tax due diligences, international taxations, expatriate services etc. Prior to joining Baker Tilly Albania, he worked for more than five years as senior tax and accounting consultant for PwC Albania.

9 Global Network Through our independent membership of Baker Tilly International we are able to provide premier accountancy, assurance, tax and specialist business advice, drawing on internationally recognised industry and service line experts in 133 countries. Each of the network s 154 member firms is independent and autonomous; however we have chosen to work together, resulting in strong professional relationships and efficient collaboration. Baker Tilly International member firms demonstrate a high professional standard, as well as a strong commitment to the network s core values of integrity, leadership, transparency and ethics. Each member firm offers outstanding personal service combined with the expertise, strength and resources of a truly global network to support you as you grow regionally and globally. Great Firms, Outstanding Network Combined revenues US$3.6bn Member firms 154 Countries 133 People 27,000 Partners 2,600+ Offices 693+ Ranked 8 th by global combined revenues All Baker Tilly International member firms: Lead by example Deliver a quality service with an emphasis on integrity Are open and honest in all communications Act ethically Foster teamwork and collaboration with other member firms Maintain a supportive environment in which their individuals can flourish.

10 Baker Tilly Albania is an independent member of Baker Tilly International. Baker Tilly International Limited is an English Company. Baker Tilly International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. Baker Tilly Albania is not Baker Tilly International s agent and does not have authority to bind Baker Tilly International or act on Baker Tilly International s behalf. None of Baker Tilly International, Baker Tilly Albania, nor any of the other independent member firms of Baker Tilly International has any liability for each other s acts or omissions. In addition, neither Baker Tilly International nor any other member firm has a right to exercise management control over any other member firm. Baker Tilly Albania 2015.

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