THE INTERNATIONAL BUSINESS COMMUNITY YOUR LINK TO. Mark Henry Partner at Staas Halsey LLP Washington DC, USA. Countries represented.

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YOUR LINK TO THE INTERNATIONAL 45 80 90 BUSINESS COMMUNITY Countries represented Lawyers Accountants IGAL has developed into a leading business network of legal and accounting firms whose members offer superior services related to legal, financial, tax and insolvency matters to companies and individuals with international activities; as well as expert and personal assistance to reduce the obstacles of doing business in a foreign environment and at a distance. Mark Henry Partner at Staas Halsey LLP Washington DC, USA «Although our intention in joining IGAL was to develop business ties with professionals of the highest caliber, during the conferences, it became clear that the bonds formed through IGAL transcend Business.» 2

MERGING STRENGTHS TO FORGE SUCCESS OUR MISSION 42 Years of Network IGAL s purpose is to generate business opportunities for its members and their clients, while continuing to ensure that its members provide international legal, auditing and accountancy services of the highest standard to such clients. Additionally, IGAL aims to provide a global forum for the professional exchange of ideas, firm management, and social interaction. +5 Events per Year +12 Our members are dedicated to providing expert and personal assistance to reduce the obstacles of doing business in a foreign environment and at a distance, with an emphasis on quality, communication and collaboration. The open exchange of information and business referrals are of utmost importance to members, and we are united in furthering the best interests of the client. Workshops per Year 3

IGAL HISTORY The Intercontinental Grouping of Accountants and Lawyers (IGAL) was formed in October 2004 through the merger of two premier business referral networks: the International Grouping of Lawyers (IGL) and InterContinental Consultants (ICC), both of which have provided exceptional service to their clients for more than 25 years. Like its name, IGAL s business network respects the histories of both IGL and ICC whilst looking forward to their joint future. IGAL is a non-exclusive business network of internationally focused law and accounting firms, which currently boasts more than one hundred member firms worldwide. The continuing growth experienced by IGAL is a testament to the exceptional level of service provided by member firms and our commitment to success. COLLABORATION Although IGAL member firms are independent (with no collective responsibility for advice), regular meetings and referrals between members of both professions help to better serve clients in their international business affairs. Members have built up close personal and professional relationships, facilitated by two annual events (the International Annual Conference and Midterm Meeting), during which we review and discuss specific issues such as: how to improve our individual and joint services to clients, and how to broaden our scope of collaboration. 4

LOCAL SOLUTIONS FOR INTERNATIONAL BENEFITS OF WORKING WITH IGAL MEMBER FIRMS BUSINESSES IGAL MEMBERS Cost-effective, accurate, and timely in-language professional services Advice on national and international accounting, auditing, legal and tax matters IGAL member firms have been selected for the type and quality of work that they conduct and are highly respected firms within their own jurisdiction. Firms have professionals and support staff fluent in several languages - and all are fluent in English - the common language of the network. Information and advice that allow decisions to be made at an early stage Continuity of advice from a trustworthy and experienced source IGAL firms are able to provide an informed briefing on what you need to know - from the current political situation to the national business and investment climate. They take the time to understand your business; identify potential opportunities and obstacles; and work with you to create viable solutions in a timely and highly effective manner. Ongoing supervision and administration of business entities and structures Immediate access to established members of other professions 5

GLOBAL EXPERTISE LEVERAGED TO YOUR ADVANTAGE EXPERT ASSISTANCE Advances in information technology, diminishing trade barriers and shifts in the global economy have led to a significant expansion in international business and investment opportunities. Without proper guidance and adequate professional support, however, potential opportunities can quickly dissolve into a series of frustrating and expensive obstacles that ultimately produce compromised results, or even failures. Whether you intend to trade in another country, open a foreign office, establish a business abroad or simply require national assistance, IGAL clients have immediate access to expert help in both law and accounting. Additionally, most IGAL members are able to arrange introductions to qualified professionals in other business sectors (such as bankers, financial analysts, investment specialists, real estate brokers and patent agents), saving their client s time, removing uncertainty, and minimizing obstacles. João H. Brum Director at Domingues e Pinho Contadores Rio de Janeiro and Macaé, Brazil «It is with great pleasure that I was able to take part in the IGAL Conference in Paris, where I was received with extreme amiability by all participants. Additionally, I had the opportunity to meet professionals of the highest level and learn more about business models that will certainly add value to our firm s expansion goals.» 6

MAXIMIZING RESULTS Reaching out to IGAL not only allows clients to connect to the global economy at the local level, it also allows them to mitigate immediate risks while maximizing long-term growth opportunities. A combination of services can be provided by members, including the establishment of corporate structures or legal entities necessary for the commercial needs of a new operation, while also taking into account international tax implications and legal requirements. SERVICES PROVIDED BY IGAL MEMBERS INCLUDE Formation of companies and other corporate entities Establishment of subsidiaries, branches and representative offices Mergers and acquisitions through share purchase or asset deals Liquidations and dissolutions Advice on all aspects of corporate and personal insolvency Agency, distribution, franchise and licensing agreements Auditing and accounting services Creation of joint ventures, partnerships & other forms of association between companies Litigation or arbitration in the most appropriate jurisdiction Management and/or formal recovery assistance Legal and accounting assistance in project financing Intellectual property rights Advice on labor law, employment contracts, remuneration and severance packages Advice related to residential and commercial property, as well as other real estate matters Immigration and foreign residency requirements Advice with respect to family law, estate planning and administration 7

Intercontinental Grouping of Accountants and Lawyers The best way to make more International Business www.igal-network.com Tel. +33 1 30 42 71 83 - bleonache@igal-network.com