Taxand Asia Presentation Practical advice, responsively delivered. January 2013

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Taxand Asia Presentation Practical advice, responsively delivered January 2013

Contents 1 1. About Taxand 2. About Taxand Asia 3. Our Taxand Asia Team 4. Why Taxand? 5. Taxand Key Contacts

The Taxand Story - Demand 1 About Taxand 2 In 2002 the tax advisory landscape changed radically And local tax legislation differences require local tax specialists The largest international network of tax advisors disappeared Worldwide business operations require global capability New legislation introduced to prevent repeat disasters Complexity of tax systems requires dedicated tax professionals Client demand created for independent (separate from audit) tax advisory services and Big 4 alternatives

The Taxand Story Supply 1 About Taxand 3 Established in March 2005 to respond to market demand And still growing more countries; local expansion Founded by a respected group of 9 entrepreneurial, independent tax firms Focused on delivering high quality, senior led, seamless service Now comprises nearly 50 countries Working together delivering integrated global services Globally providing clients with access to over 2,000 tax professionals and 400 partners

A Global Organisation With Big Differences 1 About Taxand 4 Local Law firms Dedicated to tax Independence advantage conflict free, un-bureaucratic, best practice Local knowledge, global view Partner led from start to finish (average 1:5 Partner: staff ratio) Complex problems, customised advice Committed and proactive to fuel client success Passionate about working together Big 4 PRACTICAL ADVICE (advisory plus implementation) RESPONSIVELY DELIVERED

Our Global Service Commitment 1 About Taxand 5 M&A Providing high quality advice that addresses your strategic concerns and improves your bottom line by: Understanding and managing the tax consequences of cross-border tax transactions Considering organisational (re)structuring options in full awareness of the tax implications Realising tax, supply chain and overall operational efficiencies Interpreting technical tax provisions Lowering effective tax rates Addressing and preventing tax leakages Ensuring tax compliance Managing relationships with tax authorities

Coverage Across Asia and Worldwide 1 About Taxand 6 Argentina Ireland Puerto Rico Australia Italy Romania Austria Japan Russia Belgium Korea Singapore Brazil Luxembourg South Africa Canada Malaysia Spain Chile Malta Sweden China Mauritius Switzerland Colombia Mexico Thailand Cyprus Netherlands Turkey Denmark Norway UK Finland Pakistan Ukraine France Panama USA Germany Peru Venezuela Greece Philippines India Poland Indonesia Portugal From 9 to 48 countries in just 7 years Won 59 ITR awards since 2009 95% recommended in World Tax 2012

Focusing on Your Agenda 2 About Taxand Asia 7 Centrally manage our relationship through 1 Taxand Partner contact in your key territory in Asia Deliver high quality efficient service drawing on local expertise Consider the context of your business strategy Understand your industry pressures Assess your options, consider the risks thoroughly and protect you from unwelcome surprises Work as an integrated team speaking regularly to share technical knowledge and exchange best practice Regular client meetings and satisfaction reviews Your trusted tax partner: Manage your tax burden Mitigate risk Drive performance of your business

Market Leading 2 About Taxand Asia 8 Client base 26% of Taxand s key clients are listed in the top 100 of the 2012 Global Fortune 500 list Extensive worldwide client base comprising top multinationals, mid market corporations, large private companies and national businesses across nearly 50 countries and all industry sectors ITR Asia Awards Won Asia Transfer Pricing Firm of the Year Won Asia Tax Policy Firm of the Year India won The Case of the Year and Best Use of Internet Thailand won Tax Disputes Firm of the Year Nominated for a further 22 awards Top ranked 73% Taxand Asia countries ranked in the ITR 2012 annual poll to the world's leading tax transactional practices 64% Taxand Asia countries ranked in the ITR 2011 annual poll to the world s leading tax planning practices Legal 500, Chambers, PLC Which Lawyer, the Legal Media Group, Who s Who Legal and many more

Taxand Asia Australia Profile 2 About Taxand Asia 9 Taxand Australia is Corrs Chambers Westgarth. With 5 tax partners and 10 tax practitioners, Corrs is a world class law firm committed to driving Australia s competiveness and its economic engagement with Asia, dedicated to offering clients a choice in tax advisors free from audit-based conflicts of interest. We advise major organisations on the matters most important to them, bridging the gap between business issues and legal practice. We deliver a wide range of tax advisory to Australian and multinational corporations on the federal and state tax consequences of a broad range of transactions including mergers, acquisitions, demergers, initial public offerings, capital markets transactions, private equity and cross-border investment, and other major projects. With offices in Sydney, Melbourne, Brisbane and Perth and strong relationships with Taxand globally, it is ideally placed to support clients whose businesses extend nationally and internationally. Your Taxand contact for further queries is: Jonathon Leek T. +61 8 9460 1616 E. jonathon.leek@corrs.com.au

Taxand Asia China Profile 2 About Taxand Asia 10 Taxand China is Hendersen Taxand. Created in September 2004, Hendersen Taxand is an independent Chinese tax firm formed by professionals from legacy Arthur Andersen, big four accounting firms and in-house experts. We have seven partners, 40 tax practitioners, and offices in Shanghai, Beijing and Chongqing. Our team of experienced professionals is committed to listening to clients, understanding their business operations and needs, and taking creative and proactive steps to deliver workable solutions that add considerable value. We currently work with over 150 multinational companies, including more than 50 Fortune Global 500 companies, in a wide range of market segments such as manufacturing, financial, new media, logistics, retail, food and beverage, and backoffice functions. We provide solutions for multinational companies and have strong central and local government relations. We specialise in corporate tax, mergers and acquisitions, investment advisory, human capital, customs and outsourcing technology based solutions. Your Taxand contact for further queries is: Dennis Xu T. +86 21 6447 7878 Ext. 506 E. dennis.xu@hendersen.com

Taxand Asia India Profile 2 About Taxand Asia 11 Taxand India is BMR Advisors. We have 23 partners and executive directors and over 225 tax practitioners working from five offices in New Delhi, Mumbai, Bangalore and Chennai. We are focused on providing high quality services to clients and adding considerable value by blending practical business advice with tax and regulatory guidance. We work with a wide variety of clients including multinational and locally listed companies, mid-market companies and large private entities. We also work with high-net-worth individuals and have a large number of clients operating within the real estate sector. We place our clients needs first and foremost at all times, hiring the best professionals and adhering rigorously to a set of values that are core to everything we do. Our technical advice is practical, effective and implementable, and delivered in the context of each client s business or commercial situation. We strive to understand underlying business challenges and imperatives, then apply an understanding of the tax and regulatory framework to create a solution that works. Your Taxand contact for further queries is: Gokul Chaudhri T. +91 124 339 5040 E. gokul.chaudhri@bmradvisors.com

Taxand Asia Indonesia Profile 2 About Taxand Asia 12 Taxand Indonesia is PB Taxand. With seven tax partners and 150 tax practitioners, we are Indonesia's premier tax and financial advisory services provider. We have offices in Jakarta and Surabaya that are staffed by dedicated professionals who are keenly attuned to local tax policies and business culture. Our longstanding personal relationships with prominent industry leaders enable us to stay abreast of new developments. We are equally well informed about international legislation and trends, and deliver a broad range of tax services including local and international tax, tax planning, tax compliance, tax verification, tax objection, tax appeal and payroll outsourcing. We work with a wide range of clients from multinational and locally listed companies to large private entities and midmarket companies. We also work with individuals. Our clients include prominent multinationals as well as many of Indonesia's leading businesses and fastest growing corporations in key industry sectors such as banking, mining, trading, manufacturing, property, securities and finance. Your Taxand contact for further queries is: Hariansyah T. +62 21 835 6377 E. hariansyah@pbtaxand.com

Taxand Asia Japan Profile 2 About Taxand Asia 13 Taxand Japan is Kojima Law Offices. Established in 1984, we are a private commercial/corporate law firm that specialises in transnational investment and contractual matters for Japanese and foreign clients. We provide comprehensive tax planning and tax solutions for multinational companies that have operations in Japan and for Japanese companies doing business locally and abroad. We collaborate closely with foreign counsel in cross border cases to ensure expert advice and appropriate solutions are provided to our clients. Our lawyers are all proficient in English and several of our Japanese lawyers have achieved admittance to the New York bar. We work with a wide variety of clients in a range of industry sectors including automotive, technology and healthcare to financial services, retail, real estate and manufacturing. Compliance services are delivered through a different related entity. Your Taxand contact for further queries is: Eiki Kawakami T. +81 3 3222 1401 E. e-kawakami@kojimalaw.jp

Taxand Asia Korea Profile 2 About Taxand Asia 14 Taxand Korea is Sojong Partners. One of the leading law firms in Korea, we provide a full range of services to meet the complex needs of our domestic and foreign clients. We have 11 partners, 48 attorneys, and 12 advisors and professionals who specialise in delivering high quality advice in a wide variety of areas, including international tax, tax audit defence, international trade, foreign investments, general corporate, mergers and acquisitions, joint ventures, anti-trust, fair trade, real estate, project financing, intellectual property, litigation and arbitration. We combine specialised expertise in tax and litigation, and focus on delivering practical and achievable solutions that fit each client's unique individual needs. With offices in Seoul and easy access to Incheon, we serve a variety of clients in a wide range of industry sectors including banking and finance, real estate, manufacturing and distribution, information technology, oil and gas, and mining. Your Taxand contact for further queries is: Stephan Kim T. +82 2 2112 1144 E. sekim@sojong.com

Taxand Asia Malaysia Profile 2 About Taxand Asia 15 Taxand Malaysia is a tax advisory firm made up of highly specialised, dedicated professionals serving specific client interests. We deliver a wide range of tax services, such as tax structure design, planning and implementation, corporate reorganisation and tax risk management reviews. We work with a variety of clients including multinational and locally listed companies, mid-market companies and large private entities. We also work with quasi-government agencies, providing advice and assistance with project implementation. Our focus is to provide specialist tax services rapidly, efficiently and effectively. We are committed to the highest degree of service excellence and the utmost integrity at all times. Our people have extensive experience in major professional firms and use that expertise to help clients to structure business transactions that optimise tax efficiency whilst meeting business goals. We have particular expertise working with clients across a range of sectors, including financial services, real estate, manufacturing, retail, oil and gas and information technology. Your Taxand contact for further queries is: Renuka Bhupalan T. +603 2032 2799 E. rb@taxand.com.my

Taxand Asia Mauritius Profile 2 About Taxand Asia 16 Taxand Mauritius is CIM Tax Services Ltd. We are the only independent professional services advisors in Mauritius offering a range of tax services for local and global businesses of all sizes. We enhance value for clients by focusing on solutions that are innovative, yet practical and that can be implemented. We understand domestic and global tax environments. But more importantly, we work diligently to understand your business, your challenges, your goals and your needs. Your Taxand contact for further queries is: Gyaneshwarnath (Gary) Gowrea T. +230 405 2002 E. gary.gowrea@cim.mu

Taxand Asia Pakistan Profile 2 About Taxand Asia 17 Taxand Pakistan is Huzaima & Ikram. An international law firm with offices in Lahore, Karachi and Islamabad, we specialise in international tax and adopt a multi-disciplinary approach to practice areas. We were founded in 1996 by Dr. Ikramul Haq. Our team of two tax partners and ten tax practitioners provides services to a variety of clients in a range of industry sectors, including banking, insurance, pharmaceutical and real estate. We also have in-depth expertise in high technology, media and communication law. Your Taxand contact for further queries is: Dr. Ikramul Haq T. +92 42 530 4420 E. ikram@huzaimaikram.com

Taxand Asia Philippines Profile 2 About Taxand Asia 18 Taxand Philippines is Salvador & Associates. We were established in 2003 by experts in tax and commercial law. We are recognised as one of the leading firms engaged in tax practice in the Philippines. Our tax practice encompasses tax advisory and tax planning services, and tax advocacy and litigation, most of which are rendered to various multinational and top 500 companies in the Philippines. In addition to our five partners, we have eight senior associates and nine junior associates, all of whom are highly qualified in the areas of taxation and commercial law. Our tax practice includes tax advisory and planning, tax compliance, family wealth planning, and compensation planning, among others. Our tax advocacy practice includes the handling of tax audit and investigations and claims for refund of overpaid national and local taxes, including input valueadded taxes. Your Taxand contact for further queries is: Serafin Salvador, Jr. T. +63 2 8112500 E. susalvador@salvadorlaw.com

Taxand Asia Singapore Profile 2 About Taxand Asia 19 Taxand Singapore is KhattarWong. We were founded in 1974 as a tax practice. Now a full service law firm, our dedicated tax department remains one of the leading tax divisions in Singapore. We are aware of and sensitive to the cultural nuances vital to success in dealing with parties from different jurisdictions. We pride ourselves on our shared vision, efficiency, dedication and personal service delivery to our clients. Our clientele includes Fortune 500 and listed companies from around the globe, private and public non-listed companies both local and international, Government Ministries and authorities, leading local and international banks, financial institutions and insurance companies. Your Taxand contact for further queries is: Kwong Wing Leon T. + 65 6238 3018 E. leonkwongwing@khattarwong.com

Taxand Asia South Africa Profile 2 About Taxand Asia 20 Taxand South Africa is ENS which is Africa s largest law firm, with 16 Partners, 42 tax specialists. ENS understanding of South Africa s ever-changing and complex tax environment means the firm is able to offer innovative and appropriate assistance that is critical to the success of its clients businesses. ENS offers a full range of tax services. Our experience in a broad range of sectors and the ability to deliver proactive and timely advice in a multitude of tax areas, including litigation and mediation, indirect, international, and personal tax, means clients truly benefit from the firm s extensive expertise. The tax department s exceptional ability and deal-structuring experience in comprehensive cross-border tax transactions, ensures seamless solutions in various sectors including banking and finance, capital markets, private clients, real estate and VAT. ENS was established over 100 years ago and currently operates out of its Johannesburg, Cape Town, Durban and Stellenbosch offices Your Taxand contact for further queries is: Bernard Du Plessis T. +27 11 269 7891 E. bduplessis@ens.co.za

Taxand Asia Thailand Profile 2 About Taxand Asia 21 Taxand Thailand is HNP Taxand. We are an independent firm set up in 2002 by former international partners and senior associates of Baker McKenzie. Now a medium-sized city law firm based in Bangkok, we have a team of 6 partners, and 24 tax and law professionals providing tax, legal and financial services for domestic and multinational clients across industry sectors. We have become a one stop service for tax, legal, business and financial advisory services. Our range of tax service includes direct tax (corporate income tax, personal income tax, withholding income tax, international tax, transfer pricing), indirect tax (value added tax: VAT, customs duty and excises tax) and transaction tax (including cross-border transaction, divestment, M&A and restructuring). We deliver practical solutions and develop strong working relationships with our clients. Your Taxand contact for further queries is: Hatasakdi Na Pomberja T. +66 26 32 18 00 ext. 111 E. hatasakdi.np@hnpcounsel.com

Taxand Asia Region Leaders 3 Our Taxand Asia Team 22 E. T. mukesh.butani@bmradvisors.com +91 124 339 5010 Mukesh Butani INDIA Mukesh is a member of the Taxand Board. Mukesh is based in Taxand India where he is CEO of BMR Advisors India s leading independent firm of tax advisors. He is an acknowledged expert in international tax and transfer pricing, with more than 23 years experience advising several Fortune 500 multinationals on various cross-border tax structuring, transfer pricing, mergers and acquisitions, and investment structuring matters. Mukesh is the former tax practice leader and international tax partner at a Big 4 firm. E. T. vs@taxand.com.my +603 2032 2799 Veerinderjeet Singh MALAYSIA Veerinderjeet is a member of the Taxand Board. He is the Chairman of Taxand Malaysia. Veerinderjeet has extensive experience in tax matters. He has served with the Malaysian Inland Revenue Department, been a Tax Partner in international accounting firms and has held the position of Associate Professor in Taxation at the University of Malaya. Veerinderjeet has advised on a wide range of tax matters affecting cross-border investments, corporate restructuring, financial institutions, multinational entities, listed entities and government and quasi-government entities and projects. He is Past President of the Chartered Tax Institute of Malaysia, Chairman of the IFA Malaysia Branch and a member of the IBFD s Board of Trustees as well as actively involved in the activities of various Chambers of Commerce.

Taxand Asia Team Key Contacts 3 Our Taxand Asia Team 23 E. T. jonathon.leek@corrs.com.au +61 8 9460 1616 Jonathon Leek AUSTRALIA Jonathon is based in Taxand Australia where he is a partner at Corrs Chambers Westgarth. Jonathon has 19 years experience as a tax adviser including 12 years as a partner in major law firms. Jonathon advises major Australian and multinational corporations on the tax aspects of mergers and acquisitions, capital markets transactions, private equity and crossborder investment, and major projects. His clients operate across a range of industries including energy, resources, real estate, infrastructure, financial services, and technology. E. T. dennis.xu@hendersen.com +86 21 64477878 Dennis Wu CHINA Dennis is a member of the Taxand Board. Dennis is also a founding partner of Taxand China, which is Hendersen Taxand. He has more than 11 years of experience and is a leading Chinese advisor in the areas of corporate tax, mergers and acquisitions, international tax and investment structuring. Dennis began his professional career with Arthur Andersen. He has worked with at least 100 major global and domestic corporate clients including Fortune 500 companies, growth companies and new business start-ups. After Andersen, Dennis joined General Electric as China tax manager, where he gained an in-depth understanding of business operations.

Taxand Asia Team Key Contacts 3 Our Taxand Asia Team 24 E. T. gokul.chaudhri@bmradvisors.com +91 124 339 5040 Gokul Chaudhri INDIA Gokul is based in Taxand India where he is a partner at BMR Advisors, and leader of the firm's tax practice. Gokul has more than 16 years of work experience 12 of those at Arthur Andersen, and thereafter at one of the Big 4 firms as tax partner, leading its energy, chemicals and mining industry practice. Gokul has considerable experience advising domestic and international energy clients, vertically integrated energy giants and aviation groups. He is an acknowledged expert in the areas of upstream, mid-stream and oilfield services taxation in general, and more specifically in the taxation of farm-out transactions, engineering, procurement and construction arrangements, renewables and natural gas/lng contracting. E. T. hariansyah@pbtaxand.com +62 21 835 6377 Hariansyah INDONESIA Hariansyah is based in Taxand Indonesia where he is the Managing Partner of PB Taxand, Indonesia s leading consulting firm of tax and financial advisors. He is a professional tax advisor with 30 years experience and in-depth knowledge of domestic and international tax laws and practices. His clients range from local and national firms to multinational companies doing business in Indonesia. His areas of expertise include tax planning, corporate restructuring, tax verification, tax objection and tax appeal, among others. Hariansyah has attended several training programs in Indonesia and abroad, and has lectured at a number of seminars on taxation.

Taxand Asia Team Key Contacts 3 Our Taxand Asia Team 25 E. T. e-kawakami@kojimalaw.jp +81 3 3222 1401 Eiki Kawakami JAPAN Eiki is based in Taxand Japan where he is head of Kojima Law Offices tax practice. He has 30 years of experience providing local and international tax advice, and specialises in developing tax strategies for international clients. His primary advisory capabilities involve tax issues associated with inbound investment structures, cross-border financing, M&As, reorganisations, equity compensation and tax litigation support. Eiki also runs the Japan financial service tax team. Specific tax advisory areas include real estate, private equity funds and asset finance including cross-border leasing, asset backed securities, business backed securities and structured finance. Compliance services are delivered through a different legal entity, which Eiki also leads. E. T. sekim@sojong.com +82 2 2112 1144 Stephan Kim KOREA Stephan is based in Taxand Korea where he leads Foreign Legal Consultants and heads its International Legal & Tax Practice for Sojong Partners. Stephan has over 29 years of experience in legal and tax. Before joining Sojong, Stephan served as the Asia Pacific Regional Tax Partner with KPMG International and also headed KPMG Korea tax practice. Stephan s focus is on M&A, energy, natural resources, company restructuring, real estate investment, joint ventures and foreign investments in Korea and Asia Pacific region; asset securitisation, and international commercial transactions. Stephan has advised domestic and multinational clients on a wide range of tax matters related to acquisition, disposition, and restructuring of assets, project financing, tax & customs audit defense, and foreign acquisitions and cross border transactions.

Taxand Asia Team Key Contacts 3 Our Taxand Asia Team 26 E. T. rb@taxand.com.my +603 2032 2799 Renuka Bhupalan MALAYSIA Renuka Bhupalan is based in Taxand Malaysia where she is Managing Director of Taxand Malaysia Sdn Bhd. Her experience covers both tax compliance and consulting work across a wide spectrum of industries for both multinational as well as Malaysian companies. Her work experience includes tax planning for in-bound and out-bound investments, group reorganisations, mergers, privatisation and corporatisation exercises, transfer pricing and real estate. Renuka is also responsible for tax training and tax knowledge management. E. T. gary.gowrea@cim.mu +230 405 2000 Gyaneshwarnath (Gary) Gowrea MAURITIUS Gyaneshwarnath (Gary) is based in Taxand Mauritius where he heads the Tax, Consulting, and Technical teams with CIM Tax Services Ltd. Gary is an internationally respected figure and one of the senior tax professionals in Mauritius. He specialises in international tax and advises clients all over the world. Gary has been a speaker at several local and international conferences. Gary is a Fellow Member of the Association of Chartered Certified Accountants (UK), Member of the Society of Trust and Estate Practitioners (UK),

Taxand Asia Team Key Contacts 3 Our Taxand Asia Team 27 E. T. ikram@huzaimaikram.com +92 42 530 4420 Dr. Ikramul Haq PAKISTAN Dr. Ikram is based in Taxand Pakistan where he is the chief partner of Huzaima & Ikram, Pakistan s leading independent firm of tax advisors. With 27 years experience of local and international tax, Dr. Ikram maintains his reputation of adopting a commercial approach to his advice. Working predominantly with banking companies, Dr. Ikram has provided structuring and transactional advice on the full range of corporate tax activities, including M&As, reorganisations, restructurings and structured finance. Dr. Ikram s proactive advice includes international structuring of inbound activities by multinational enterprises. A recent key transaction included providing advice on a US$5 billion acquisition of a bank. E. T. susalvador@salvadorlaw.com +63 2 8112500 Serafin Salvador, Jr. PHILIPPINES Serafin U. Salvador, Jr., or Jun, is based in Taxand Philippines where he is Chairman of Salvador & Associates. He was with SGV & Co. for 30 years (until 2001), where he was Head of the Tax Division and also Tax Principal. SGV & Co. was previously affiliated with Arthur Andersen, and is now affiliated with Ernst & Young. Jun is a professor of taxation in both the Ateneo and UP colleges of law. Jun is a Past President of the Tax Management Association of the Philippines and has been a contributor to various foreign publications, including the CCH Journal of Asia-Pacific Taxation.

Taxand Asia Team Key Contacts 3 Our Taxand Asia Team 28 E. T. leonkwongwing@khattarwong.com + 65 6238 3018 Kwong Wing Leon SINGAPORE Kwong Wing is based in Taxand Singapore where he is a partner and the head of Tax at KhattarWong. He is also a barrister (Gray s Inn), an advocate and solicitor (Singapore), and a registered trust and estate practitioner (TEP). Kwong Wing has been with Singapore s Taxand practice, KhattarWong, for his entire career. Kwong Wing advises on income tax, property tax, goods and services tax and stamp duty in Singapore. Kwong Wing advises private bankers and high-net-worth individuals on estate and succession planning. He drafts trusts and wills, obtains letters of representation and administers estates. He helps clients surrender tax residence in high-tax jurisdictions and acquire tax-efficient residence in Singapore, set up family offices and apply for permanent residence and citizenship. E. T. bduplessis@ens.co.za +27 11 269 7891 Bernard De Plessis SOUTH AFRICA Bernard is based in Taxand South Africa where he is an executive for ENS (Edward Nathan Sonnenbergs). Bernard has 17 years experience and specialises in international tax, mergers and acquisitions, corporate finance, project finance, structured finance and capital markets. Bernard also extensively advises on exchange control implications of international transactions and on tax dispute resolutions. Bernard s general practice experience includes advising on global projects. He has led the tax advice on a substantial number of the largest, most recent corporate listings in South Africa. Other projects which Bernard has advised on include structuring of international transactions and groups, group restructurings with or without listings, infrastructure projects, international toll roads and airports, submarine telecommunications cables, oil refineries and construction projects.

Taxand Asia Team Key Contacts 3 Our Taxand Asia Team 29 E. T. hatasakdi.np@hnpcounsel.com +66 26 32 18 00 ext. 111 Hatasakdi Na Pombejra THAILAND Hatasakdi is based in Taxand Thailand where he is the Managing Director and Partner of HNP Counsellors Ltd. He began his career with Baker & McKenzie in 1983 where he became an international partner in 1992. In early 2002, he set up his own law firm together with a team of experienced lawyers and staffs and led the firm s tax practice known as HNP Counsellors Taxand Thailand. He has expanded his practice to provide a one-stop-shop service to domestic and multinational clients across industry sectors delivering a wide range of professional services including legal, tax, indirect tax and business & financial advisory. E. T.

Why Taxand Asia? 4 Why Taxand? 30 Dedicated to tax Independence advantage conflict free, un-bureaucratic, best practice Local knowledge, regional view Partner led from start to finish Complex problems, customised advice Passionate about working together Practical advice, responsively delivered An integrated, quality, flexible team you can trust

Taxand Asia Region Leaders 5 Key Contacts 31 Mukesh Butani Taxand Asia Region Leader E. mukesh.butani@bmradvisors.com T. +91 124 339 5010 Veerinderjeet Singh Taxand Asia Region Leader E. vs@taxand.com.my T. +603 2032 2799

Taxand Asia Key Contacts 5 Key Contacts 32

Taxand Board 5 Key Contacts 33 Frederic Donnedieu E. frederic.donnedieu@arsene-taxand.com T. +33 1 70 38 88 01 Ricardo Gomez E. ricardo.gomez@garrigues.com T. +34 91 514 52 00 Dennis Xu E. dennis.xu@hendersen.com T. +86 21 6447 7878 David Pert E. dpert@alvarezandmarsal.com T. +44 20 7715 5208 Mukesh Butani E. mukesh.butani@bmradvisors.in T. +91 11 3081 5010 Bob Lowe E. blowe@alvarezandmarsal.com T. +1 212 328 8721 Keith O Donnell E. keith.odonnell@atoz.lu T. +352 26 940 257 Manuel Candal E. mcandal@taxand.com.ve T. +58 212 750 00 95 ext 101 Veerinderjeet Singh E. vs@taxand.com.my T. +603 2032 2799 Abbie Tarren COO E. atarren@taxand.com T. +44 20 7715 5243

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