International Tax - Adviser Handbook 2016

South Africa ENS Africa 6 Andorra Auge Group 7 Cyprus Fiduciana Trust 8 France Allen & Overy France 9 Germany PwC Germany 10 The Netherlands KPMG Holland 11 Ireland Arthur Cox 12 New Zealand Buddle Findlay 13 Romania Dentons 14 Philippines Gorriceta Africa Cauton & Saavedra 15

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SOUTH AFRICA ENSafrica Natalie Huddle, Joint Head of Marketing Telephone: +27 11 269 7600 Website: ENSafrica.com Email: info@ENSafrica.com/nhuddle@ENSafrica.com Address: 150 West Street. Sandton. Johannesburg. 2196

Peter Dachs

Bio

Peter Dachs is a director at ENSafrica in the tax department and specialises in financial services, mergers and acquisitions and international tax. In particular, he advises South African corporates and financial institutions on their domestic tax issues in relation to, amongst others, group re-organisations, financing and mergers and acquisitions.

He also provides advice to South African multi-nationals in respect of the South African tax consequences arising from their offshore investments. The scope of advice includes profit extraction mechanisms, controlled foreign company planning and transfer pricing advice. In addition, he advises multi-nationals investing into South Africa in respect of appropriate investment strategies.

He has acted for South African and foreign corporates, South African and foreign banks and South African financial institutions (such as insurance companies). He also provides advice to high net worth individuals in respect of their investments, in particular the tax consequences of South African and offshore trusts.

Peter’s experience also includes advising on exchange control issues in respect of both investments into and out of South Africa.

He jointly leads the firm’s tax department with Bernard du Plessis. He is an editor of The Taxpayer including Meyorowitz on Income Tax. He has co-authored Silke on International Tax, and has co-authored Broomberg’s Tax Strategy.

He has held lectures on tax at the University of Cape Town, the University of Stellenbosch and the University of the Witwatersrand. 227 words

Bernard du Plessis Bernard du Plessis is an executive at ENSafrica where he jointly leads the tax department with Peter Dachs. He is a chartered accountant and specialises in advising on international mergers and acquisitions, international fund structuring, private equity, corporate and project finance transactions. He also extensively advises on exchange control implications of international transactions and on tax dispute resolutions.

Bernard’s experience includes advising on global projects, including structuring of complex international commercial transactions, mergers, acquisitions, group reorganizations of international and local listed and unlisted

companies, infrastructure projects in various industries such as telecommunication and e-commerce, logistics, finance, mining, construction, and energy. He has also advised on international private equity transactions and has advised on the establishment of various international investment funds, including in the property and development sectors.

Bernard extensively advises on pan-African transactions and has substantial experience on structuring and planning African investment structures and transactions.

Bernard has authored the income tax chapter of Cyberlaw, regarded as a leading book on internet law in South Africa, and co-authored the South African Country Chapter in the World Tax Guide 2010. 179 words

The Firm ENSafrica has established offices and a growing footprint throughout Africa. ENSafrica’s approximately 60-strong tax department offers the full spectrum of tax advice throughout Africa including advice related to corporate operations and the expansion of businesses into Africa. The tax team identifies and minimises any risks, using their extensive track record of advising large multi-nationals on in-country tax and regulatory structuring compliance in all African jurisdictions.

The firm’s substantial team of tax professionals all specialise in particular areas of tax law. As a result of this focus, practitioners have high levels of expertise and experience, enabling us to offer clients an all-round tax service across numerous industries and business sectors.

ENSafrica is part of the international tax network, Taxand, an organisation of leading independent tax firms with approximately 500 tax partners and over 2,000 advisors in more than 50 countries. This gives ENSafrica access to tax expertise on an international scale, enabling us to provide clients with global coverage in relation to their tax advisory needs.

ENSafrica currently heads up the Taxand subSaharan hub.

ENSafrica has been rated as a leading law firm for tax, and it’s tax practitioners have been rated as leading lawyers by International Tax Review’s World Tax Guide, Chambers Global Guide to the World’s Leading Lawyers, Legal 500, Tax Directors Handbook and PLC Which?

Lawyer. The team has also been shortlisted for the South African Tax Team of the Year and

Also offices in: Alexandra, Bujumbura, Cape Town, Durban, Kampala, Kigali, Mitchells Plain, Mauritius, Stellenbosch South African Transfer Pricing Firm of the Year at the European Tax Awards 2014, hosted by International Tax Review.

“Very well priced for the quality of service.

Remains at the forefront of the market for expert tax advice, including the provision of authoritative risk reviews of various African countries. Also noted for its transfer pricing practice and its representation of clients in high-profile tax disputes”. - Chambers and Partners Global Guide to the World’s Leading Lawyers 2014

What we offer We provide expert advice in relation to all areas of tax, including: • Corporate tax • Finance • Corporate restructuring, unbundling,

and corporate finance activities such as share repurchases, distributions and capital reductions, share buybacks, and capital and balance sheet restructuring • Project Finance • Provide opinions and holistic advice on the interaction between taxation and the legal implementation of transactions • Tax due diligence • International tax • Human capital • Value-added tax (VAT) • Customs and excise and international trade • Transfer pricing • In addition, ENSafrica has experts in, inter alia, the following practice areas: • Dispute resolution • Financial services and funds • Africa • China In addition to the specialised advisory practice areas listed above, the ENSafrica tax team also provides supporting tax services to augment their advice. These include, inter alia, obtaining advance tax rulings from the South African Revenue Service, providing tax compliance services and assistance with implementation of tax advice.

The team also provides advice in the areas of, inter alia, mining tax, infrastructure, project finance, telecommunications, transport and logistics, sports, entertainment and events, state owned enterprises and public private partnerships.

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ANDORRA Augé Grup Natàlia Marimón, Senior Lawyer Telephone: +376-803636 Website: www.augegrup.com Email: augegrup@augegrup.com Address: Carrer Pere d’Urg nº10, Edifici AG-Montducal,5è, Andorra la Vella AD500, Principat d’Andorra

Bio

Pere Josep Augé Sànchez.

Born May 9, 1964 Mr. Augé holds a Law Degree and a Master in Tax Law from the Barcelona University. He is also a registered trademark agent.

He started practicing law in Barcelona at the Pinto Ruiz law firm between 1987 and 1993 after which he returned to his native Andorra.

He has been a practicing lawyer in Andorra since 1993 up to the present day, holding the position of Chairman of his own firm Augé Grup, S.A.U. He was also the Chairman of the Trademark Agents Association in Andorra between 1996 and 2006.

He has been a board member of the Business Confederation of Andorra (CEA) and the vicepresident of the Commission of International and Institutional Relations of the CEA since 2012.

Prominent proponent of the Invest With Andorra IWAND project, he holds an active role in promoting the new Andorran economic model, enabling the creation of different contacts and strengthening bonds with entrepreneurs worldwide. He has taken up certain actions with different collectives of entrepreneurs such as Foment del Treball Nacional in Barcelona, ESADECreapolis in Sant Cugat del Vallès or PIMEC. Internationally he has given presentations on Andorra in the Arab Emirates, Azerbaijan, Russia and MEDEF in Paris, amongst others.

He has starred in various TV programs and talk shows in Catalunya (Spain) as well as taking part in Andorran Radio programs, attending regularly the “Ara i Aquí” program on economy

led by Alex Lliteras.

He also collaborates as a columnist of the digital newspaper ARA.ad where he comments on the current economic and fiscal situation in Andorra.

The Firm Augé Grup is a lawyer and consultant firm located in Andorra, a small country in the south of the Pyrenees between France and Spain. It specializes in corporate, finance and tax areas as well as in family office and immigration matters, Augé Grup provides its services in a parallel manner to the development and changes of its country. Therefore, to understand the reality of Augé Group one has to identify the reality and the evolution process of Andorra in an international context.

In order to adapt to its international surroundings, Andorra has changed and standardized its tax framework, acquiring the transparency required to fit within the European model.

The recent changes to the economic and tax framework, including the new and very competitive direct taxation regime and the 100% liberalization of foreign investments, have provided Andorra with the new resources required to become a country of great quality and future.

Important companies of different and varied economy sectors have already chosen Andorra as their strategic headquarters for purposes such as international trading, intragroup financing, operating intangible assets or holding entities, amongst others, taking advantage of the differential features of the Andorran jurisdiction.

Individuals can also benefit from the recent changes in the country’s economic model.

There are great advantages for both types of individuals that decide to come and live in Andorra, those that work (active residency) and those that don’t (referred to as non-profit individuals); the country’s direct taxation is low, it offers the highest ratios of solvency and liquidity in Europe, it is the fourth country in the world with the highest index of longevity and has an exceptional quality of life ranking number 12 in the world as per the International Living index, and its crime rate is one of the lowest in the world. It also offers a high-quality, free education system, with a choice between the Andorran, French or Spanish education system, it counts on excellent health services and healthcare system and offers great leisure, cultural and well-being activities- All within incomparable natural surroundings.

Further to all these competitive advantages, the standardized new tax framework has preserved certain features which make it very strategic on an international-level.

A tax corporate rate for corporations and individuals of 10% (allowing exemptions of up to 80% for trading and intangible assets operating companies) and a general indirect taxing of 4’5 % contribute to business initiatives and private consumption, encouraged by competitive prices.

Augé Grup puts its clients in contact with the new Andorra, a serious, transparent and attractive alternative, offering professionalism in all the services and needs that a company or individual may require, be it to start a new business, or to obtain a residency permit, real estate services and any other related services.

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CYPRUS Fiduciana Trust (Cyprus) Limited Anna Homenko, Managing Director Tel: +357 22 460890 Website: www.fiduciana.net Email: anna.homenko@fiduciana.net/info@fiduciana.net Adress: 8 Mikinon Street, 1065 Nicosia, Cyprus Fiduciana Trust (Cyprus) Limited is a boutique Cyprus trustee and fiduciary services company with international coverage. The firm takes pride in offering a friendly and personal service. It focuses on offering the highest level of personalised trust, corporate and accounting services and solutions to clients. The boutique nature of the business ensures that its clients’ affairs are kept strictly confidential and the most personal approach is offered in the handling of all matters.

Fiduciana provides services in trust services; corporate services; accounting & financial management; international tax planning; family office and virtual office; Cyprus funds registration and administration.

The firm’s personnel consists of chartered accountants, lawyers and paralegal administrators - high calibre professionals carefully recruited and suitably trained to meet the needs of the most demanding situations.

Its team is extremely dedicated, working long hours in order to give clients the best service possible. Fiduciana clients are certainly not treated as a number - each client is known on a first name basis. The firm builds a committed team of people who take total responsibility for its services locally as well as internationally. Its aim is to always exceed its client’s expectations.

Fiduciana leads the field in providing added value to its clients. Where the firm provides directors for a client company, it has the ability and experience to understand their business and therefore conduct the entire business of the company, liaising with the company’s owners only where

appropriate. Fiduciana is proud to source highly qualified em¬ployees in order to provide a service to its clients of extraordinary quality.

Anna Homenko, Fiduciana’s managing partner, has 14 years of tax, compliance, trust corporate and fiduciary experience. She is proficient in dealing with all aspects of corporate law, including the incorporation, management and structuring of Cyprus and international corporate entities as well as advice, structuring and ongoing management of complex multijurisdictional trust structures.

Ms Homenko studied International Law in the Institute of International Relations, Kyiv Taras Shevchen-ko University, and continued her academic development in the UK, where she graduated from Keele University with a dual bachelor’s degree in Law and International Politics. Following that, she completed the legal Practice Course (LPC) in Chester, UK. Ms Homenko is a member of the Society of Trust and Estate Practitioners (STEP) and ITPA. Fiduciana aims to deliver services of the highest standard, provide solutions and guide clients, working together with expert legal, financial and tax advisers. It combines legal knowledge, fiduciary experience and business sense to ensure the best possible outcome for the client. The firm believes that the art of fiduciary services is to ensure that there are no impossible solutions, and it has that down to a fine art.

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FRANCE Allen & Overy LLP Jean-Yves Charriau, Partner Telephone: +33 1 40 06 54 00 Website: www.allenovery.com Email: jean-yves.charriau@allenovery.com Address: 52 avenue Hoche, 75008 Paris, France

Bio

The Firm

Jean-Yves Charriau is a partner in the tax department of Allen & Overy LLP Paris. He specialises in the structuring and financing of foreign and French real estate investments and has developed a particular expertise with respect to French REITs, OPCIs, Anglo-Saxon and Islamic funds.

Jean-Yves advises many listed real estate companies and foreign funds on their real estate investment transactions in France and abroad. He acts as an adviser of the French property federation (FSIF) on tax matters.

Since 2003, Jean-Yves has also been involved in the first real estate transactions carried out by Islamic investors in France and he has been one of the key contacts of the Ministry of Finance in relation to the adoption of new regulations adapting French taxation to the requirements of Islamic finance. He is a member of the Islamic Finance Commission set up by Paris Europlace .

Allen & Overy is one of the largest international legal practices with approximately 5,200 staff and some 525 partners within 43 offices in 30 countries across Europe, Asia Pacific, the US, South America and the Middle East.

Our network combines broad international cover with deep local roots, and we are present in those locations which are the source or destination of the major international capital flows and in the financial centres that handle those flows.

Our clients require a seamless, multi-jurisdictional tax advisory service, whether on a stand-alone basis or as an integral part of the full legal service which we offer.

That’s why, with over 100 tax specialists across our international network, we are able to offer both domestic and cross-border advice wherever our clients need it, whether they are financial institutions, corporate entities or funds.

The depth and breadth of our knowledge ensures that we are able to support our clients’ business needs successfully and provide highquality, innovative tax solutions in the increasingly complex area of tax legislation and practice.

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GERMANY Pricewaterhouse Coopers Lorenz Bernhardt, Partner / Leader Transfer Pricing Telephone: +49 30 2636 5204 Website: www.pwc.de Email: lorenz.bernhardt@de.pwc.com Address: Kapelle-Ufer 4, 10117 Berlin

Bio

The Firm

Lorenz has over 20 years experience in tax consulting, in particular in planning, implementation and defense of transfer pricing systems as well as in international tax structuring. He advises large international clients (both German and foreign headquartered) and has led many projects with a broad variety. He is also acting as central European transfer pricing advisor for a number of multinational corporations. Additionally, Lorenz lectures on transfer pricing and international tax at professional seminars and at renowned universities. He is regularly named to be one of the top tier transfer pricing advisors in Germany.

Our clients face diverse challenges, strive to put new ideas into practice and seek expert advice. They turn to us for comprehensive support and practical solutions that deliver maximum value. Whether for a global player, a family business or a public institution, we leverage all of our assets: experience, industry knowledge, high standards of quality, commitment to innovation and the resources of our expert network in 157 countries. Building a trusting and cooperative relationship with our clients is particularly important to us – the better we know and understand our clients’ needs, the more effectively we can support them.

Recent projects of Lorenz Bernhardt included:

PwC. 9,300 dedicated people at 28 locations. €1.55 billion in turnover. The leading auditing and consulting firm in Germany.

• Advice on and implementation of large restructuring projects,

including treatment under the German transfer of function rules; • Advice on intra-group financing structuring, including

design of overall transfer pricing systems for group

financing activities as well as determination of interest rates,

guarantee fees etc. through loan benchmarking and other

pricing techniques; and • Tax audit defense work with a focus on very large cases and

high end transfer pricing matters Lorenz is also heading the German transfer pricing practice of PricewaterhouseCoopers, and is member of pwc’s global transfer pricing leadership team. Under Lorenz’ leadership, pwc Germany’s transfer pricing practice has grown substantially and now encompasses more than 160 professionals located in all major German cities.

Education Lorenz obtained a law degree from the University of Munich and an LLM from New York University School of Law. Before joining the tax practice of an international accounting firm in Germany, he had been working as a foreign associate with Fried, Frank in New York. Lorenz is a German certified tax advisor and has been admitted as attorney-at-law both to the German Bar as well as to the New York Bar.

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THE NETHERLANDS Jaap Bellingwout Partner Email: bellingwout.jaap@kpmg.com Telephone: +31 (0)88 909 10 58

Experience With over 20 years of experience in international corporate taxation as a tax professional, Jaap is servicing large clients based around the world, with a focus on the US and on the MENA region. In his client portfolio, Jaap has established numerous holding company structures, financing structures and tax efficient acquisition and investment structures for (mostly: listed )companies in various sectors of industry, including foreign banks, as well as investment funds and sovereign wealth funds. Jaap has also been a trusted advisor to various governments on the implementation and modernization of their tax regimes, including in the Middle East. Jaap has advised governments on tax strategic matters such as corporate tax reforms, the introduction of withholding taxes and VAT, the protection of domestic (corporate) tax bases, and alignment with international standards of the OECD and the EU. Jaap has also negotiated several tax treaties on behalf of a jurisdiction, and he initiated and supervised the introduction of a new legal entity type in this jurisdiction. Recently, Jaap successfully represented a government in the OECD’s Global Forum Peer Review Project, resulting in this jurisdiction passing Phase 1 of this OECD project. Within the Dutch Organization of Tax Advisors Jaap is member of a core team interacting with the Dutch stakeholders (a.o. the Dutch MoF, Parliament, and Dutch business organization VNO-NCW) in light of how the Netherlands should respond to the international debate and OECD/EU action plans on base erosion & profit shifting/aggressive tax planning.

Specialization • • • • • • • • • • • •

Corporate income tax Dividend withholding tax International and European tax law Divisions Tax planning and structuring Mergers and acquisitions Internal reorganizations Transfer of registered offices Financing (both external and group) Financial products IP planning International sales structures

Education and memberships Master’s in Tax Law, & Master’s in Business Law, Leiden University PhD (Legal and Tax Aspects of Company Migration in the EU), Radboud University Nijmegen Lawyer, Admitted to the Bar in Amsterdam Member and vice chairman of the legislative committee of the Association of Dutch Tax Advisors (since 1996) Elected as ‘Best tax lawyer in the Netherlands’ by Advocatie.nl (2005) & ‘Winner ‘of the Corporate Livewire Global Awards 2015 for the Netherlands ,category‘Tax’; Appointed by the Crown as a member of the Committee on Company Law, advising the Dutch Minister of Justice Jaap is also Professor and Head of Department at VU University Amsterdam.

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IRELAND Arthur Cox Fintan Clancy, Partner Telephone: +353 1618 0533 Website: www.arthurcox.com Email: fintan.clancy@arthurcox.com Address: Earlsfort Centre, Earlsfort Terrace, Dublin 2, Ireland

Bio

OUR PRACTICE

Fintan specialises in tax. He advises companies on tax planning, including the tax aspects of acquisitions, disposals, reorganisations, migrations, securitisations and financings. He also advises multinationals, investment funds, banks and insurance companies in relation to insurance, financial and structured products. Previously Fintan worked in a City of London law firm and a New York headquartered law firm.

With over 350 legal staff and a total headcount of over 600, we provide a comprehensive service to an international client base ranging from multinational organisations, banks and financial institutions and established global leaders to government agencies and new players in emerging industry sectors.

A selection of recent deals that Fintan has advised on include:

OUR APPROACH

• Covidien plc (NYSE: COV) on its proposed acquisition by

Medtronic, Inc. (NYSE: MDT) for $43bn (2014) • Tyco International (NYSE: TYC) on its migration from

Switzerland to Ireland (2014) • Centrica on the acquisition from Bord Gais of its Irish gas and

electricity supply business and a power station (2014) • Mallinckrodt plc (NYSE: MKN) on its acquisition of Questcor

Pharmaceuticals Inc. (NASDAQ: QCOR) for cash and shares

valued at $5.6bn (2014) • Fyffes plc (ISE) on its merger with Chiquita Brands

International Inc. (NYSE: CQB) (2014) • Pentair Ltd (NYSE: PNR) on its migration from Switzerland

to Ireland (2014) • Ingersoll-Rand (NYSE: IR) in relation to the spin-off of

Allegion plc (NYSE:ALLE) and its listing on NYSE (2013) • Covidien plc (NYSE: COV) in relation to the spin-off of

Mallinckrodt plc (NYSE: MKN) and its listing on NYSE (2013) • Cooper Industries plc (NYSE: CBE) in relation its acquisition

by Eaton Corporation (NYSE: ETN) for $11.8 billion (2012) • Cameron International in relation to its OneSubSea JV with

Slumberger (2013) • KKR in relation to its acquisition of Avoca Capital • Blackstone’s GSO Capital Partners in relation to its acquisition

of Harbourmaster Capital • Cantor Fitzgerald in relation to its acquisition of Dolmen Securities • Advising a number of clients on moving intellectual property

to Ireland to be exploited and developed in Ireland • Advising the majority of US listed companies on their

migrations to Ireland which all involved a scheme of

arrangement to insert a new Irish incorporated and resident

NYSE-listed holding company including: Covidien,

Ingersoll- Rand, Accenture, Cooper Industries, Willis Group,

Global Indemnity and Seagate

At Arthur Cox, our aim is to provide each client with advice that adds value to its business. Our approach demands the highest levels of knowledge, technical skill and service delivery allowing us to provide accurate, reliable, timely and cost-effective advice across a range of industry groups and sectors. A strong teamwork ethic and practical “can do” approach to solving problems ensures a seamless, effective service.

We identify ourselves with our clients’ requirements and work with our clients to help them achieve their goals. In operating a policy of direct partner involvement in client matters and a system of regular review we ensure that all clients are provided with a top class service and that all matters are handled in an efficient and cost effective manner. Effective communication is key to our client relationships, helping us focus on our clients’ aims and concerns. By developing real understanding of each client’s business and building a strong working relationship with them, we can play an effective role in shaping their strategic and financial plans.

Our lawyers handle a wide range of work so that clients benefit not only from depth of legal knowledge and expertise but also from commercial experience.

We appreciate that our clients operate in a constantly developing commercial environment. They require legal advisers who can help them meet new challenges. We invest in developing specialist industry knowledge in our people, so that they can combine legal skill with genuine understanding of the individual markets in which our clients operate. In this way, we provide real support for our clients in achieving their goals. Our commitment to our clients goes further than simply responding to today’s issues. We take a pro-active approach in helping them prepare to meet what lies ahead – both the challenges and the opportunities.

The Firm OUR FIRM Arthur Cox is a leading Irish commercial law firm. Our reputation is based on proven professional skills, a thorough understanding of client requirements, sound judgment and a practical approach to resolving commercial problems.

We offer breadth and depth across every facet of corporate and business law and the resources to successfully manage and drive forward transactions on schedule. Our track record speaks for itself.

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NEW ZEALAND Buddle Findlay Neil Russ, Partner Telephone: +64 9 358 7002 Website: http://www.buddlefindlay.com; Email: neil.russ@buddlefindlay.com Address: PwC Tower, 188 Quay Street, Auckland 1010, New Zealand PO Box 1433, Auckland 1140, New Zealand

EXPERTISE

Bio

AFFILIATIONS/MEMBERSHIPS

Corporate and international taxation (income tax and GST), including extensive experience with specialist banking products, new business structures, structured and acquisition financing. Multi-jurisdictional asset and merger and acquisition transactions.

EXPERIENCE • Leader of Buddle Findlay’s national tax practice since 1995 • Frequently involved in large and innovative commercial

transactions, including new business structures, acquisition

structures, amalgamations and mergers • Dealing with the tax implications of industry and legislative

reform, including clients in the banking, charity, co-operative,

energy, film, local government and trustee company sectors • Advising banks, New Zealand corporates, foreign corporates,

private equity funds and foreign counsel in relation to cross-

border structured financings (inbound and outbound),

acquisitions and dispositions • Experienced in dealing with contentious and non-contentious

dealings with revenue authorities in New Zealand and other jurisdictions • Author of the New Zealand chapter of Tolley’s International

Investment Guide • Listed as a leading practitioner in Chambers Global, and

listed in the top 250 tax practitioners worldwide in the Tax

Directors Handbook 2011

• New Zealand Law Society Taxation Committee (Convenor) • Inter-Pacific Bar Association (NZ Jurisdictional Council Member) • LawAsia • International Fiscal Association • Taxation Institute of Australia

The Firm Buddle Findlay is one of New Zealand’s pre-eminent commercial law firms with offices in Auckland, Wellington and Christchurch. The firm has 42 partners and over 260 dedicated staff with our origins dating back over 119 years, to the earliest days of legal practice in New Zealand.

Buddle Findlay is progressive, dynamic and at the forefront of the legal profession. We have an open and approachable client-focused culture, with a determination to continually provide the highest quality of service.

Buddle Findlay’s highly experienced partnership brings an energy and enthusiasm to New Zealand’s legal market. Its practical approach has made it a valued strategic adviser to its clients thanks to its ability to provide balanced advice within a broader commercial context.

Buddle Findlay provides the full range of services to the corporate and public sector, including corporate and commercial advice, banking and finance, public and administrative law, competition law and industry regulation, property and construction, employment, environment and resource management, litigation and dispute resolution, information and communication technology, procurement, insolvency and restructuring, climate change, health law, infrastructure, intellectual property and tax.

Buddle Findlay’s clients include national and multinational corporations, private equity and venture capital funds, banks and financial institutions, state-owned enterprises, government departments, and local and other statutory authorities. Buddle Findlay also has strong links with law firms in Australia, United Kingdom, United States of America and Asia.

Further information about the firm and our specific areas of expertise can be found on our website.

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ROMANIA Dentons Delia Dragomir, Managing Counsel, Head of Tax practice Telephone: + 40 21 312 4950 Website: www.dentons.com Email: delia.dragomir@dentons.com Address: 28-General Constantin Budisteanu Street, Sector 1, 010775 Bucharest, Romania

Bio Delia Dragomir focuses primarily on fiscal and administrative litigation as well as tax, corporate and M&A and capital markets. In her over 12 years of experience, Delia has assisted large international clients from various industries, including automotive and retail, on litigation matters and was involved in several major transactions for media, FMCG or insurance companies. She graduated West University Law School in Timisoara, Romania and holds a Master in Political Sciences from Central European University, Budapest, Hungary as well as a Diploma from Johns Hopkins University, Bologna Center, Italy. Delia is a member of Arad Bar (Romania) and speaks Romanian, English, French and Italian.

The Firm Dentons is a global firm driven to provide clients with the competitive edge in an increasingly complex and interconnected marketplace. It was formed by the March 2013 combination of international law firm Salans LLP, Canadian law firm Fraser Milner Casgrain LLP (FMC) and international law firm SNR Denton.

Clients benefit from approximately 2,600 lawyers and professionals in more than 75 locations in 50-plus countries across Africa, Asia Pacific, Canada, Central Asia, Europe, the Middle East, Russia and CIS, the UK and the US who are committed to challenging the status quo to offer creative, actionable business and legal solutions.

Dentons Bucharest (Salans until the end of March 2013) is one of the oldest international law firms in Romania, with a presence of over 17 years on the local market. The firm has one of the leading law practices in the country, owing its success to its attorneys’ commitment to knowledge of the law, culture and commercial life of the region. Large international corporations and local entrepreneurs as well as public institutions and institutional investors have used our specialized services within a wide range of transactional and non-transactional matters. Our lawyers have often set the pace for the industry as they have been involved in cornerstone projects shaping the country’s commercial landscape. The firm is constantly selected by independent prestigious directories such as Legal 500, Chambers & Partners and PLC Which Lawyer? as leading and recommended practices and practitioners in Romania.

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PHILIPPINES ATTY. MARK S. GORRICETA PARTNER, GORRICETA AFRICA CAUTON & SAAVEDRA Telephone: +63 696-0687 & +63 696-0988 Website: www.gorricetalaw.com Email: msgorriceta@gorricetalaw.com Address: 15th Flr. Strata 2000, F. Ortigas Jr. Rd. Ortigas Center Pasig City, 1600 Philippines

Biography Mark S. Gorriceta, the Managing Partner of the firm, leads the Corporate and Tax Groups of the firm. His practice focuses on capital markets, mergers and acquisitions, taxation, estate planning and corporate law.

Mark helps solve problems for domestic and foreign clients and corporations.

His experience is built on securities offerings, restructuring, and cross-border acquisitions.

Mark is a leading lawyer in capital markets in the Philippines. He has represented Xurpas Inc, DM Wenceslao Inc, Pointwest Technologies Corporation and LBC Express Holdings Inc., among others, in its listing applications with the Philippine Stock Exchange.

Mark is likewise a respected tax practitioner. He specializes in providing counsel on the whole legal spectrum of doing business in the Philippines that ensures tax efficiency from project conceptualization to capital and profits repatriation. He also has extensive experience in complicated tax structures, tax examinations and investigations, tax ruling applications, among others, as provided under tax laws in the Philippines.

Mark’s work in the fields of Capital Markets, M&As and Taxation have been recognized by various prestigious international organizations such as the International Financial Law Review (IFLR), Asian Legal Business, Asian Law Profiles and Who’s Who Legal.

Mark was formerly connected with the Law Firm of Quiason Makalintal Barot Torres & Ibarra. He is also a member of the Tax Management Association of the Philippines.

A member of the Philippine Bar since 2005, he holds a Bachelor of Arts, Political Science degree from the Ateneo de Manila University. He also attended certificate courses in Finance at the Asian Institute of Management in Makati City. Mark is currently enrolled in Harvard University’s certificate program in Corporate Finance.

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