united-states-ctg24

Worldwide Corporate Tax Guide 2024

1964

United States ey.com/globaltaxguides

New York, New York Ernst & Young LLP 1 Manhattan West New York, NY 10001

GMT -5 +1 (212) 773-3000 Fax: +1 (212) 977-9359 +1 (212) 773-5116 +1 (212) 773-5582 +1 (212) 773-5583 +1 (212) 773-5584

International Tax and Transaction Services – International Corporate Tax Advisory David Abrahams (resident in Hoboken)

Humberto Allemant Salas Anthony Ammirato (resident in Jericho)

Rebecca Attwell Matthew Berger Peter Breckling

(resident in Jericho)

Anne Buscaglia,

Financial Services Organization

Alastair Campbell David Caracciolo

(resident in Stamford)

Ray Cheng Catherine Daly,

Financial Services Organization

Joseph Esperance Karen Ganesh,

Financial Services Organization

Marc D. Ganz Bryan Glanzberg Cody Grant, Financial Services Organization

+1 (212) 773-1212 Mobile: +1 (201) 661-1126 Email: david.abrahams@ey.com +1 (212) 773-6246 Mobile: +1 (917) 497-2877 Email: humberto.allemant@ey.com +1 (516) 336-0204 Mobile: +1 (631) 965-2153 Email: anthony.ammirato@ey.com +1 (212) 773-0519 Mobile: +1 (347) 306-8722 Email: rebecca.attwell@ey.com +1 (212) 773-4440 Mobile: +1 (908) 675-4044 Email: matthew.berger@ey.com +1 (516) 336-0227 Mobile: +1 (631) 988-1822 Email: peter.breckling@ey.com +1 (212) 773-0276 Mobile: +1 (917) 549-0081 Email: anne.buscaglia@ey.com +1 (212) 773-461 Mobile: +1 (617) 669-5735 Email: alastair.campbell@ey.com +1 (203) 674-3025 Mobile: +1 (646) 250-8636 Email: david.caracciolo@ey.com +1 (212) 773-4412 Mobile: +1 (917) 602-1046 Email: ray.cheng@ey.com +1 (212) 773-1539 Mobile: +1 (914) 954-3367 Email: catherine.daly@ey.com +1 (212) 773-7174 Mobile: +1 (917) 520-7943 Email: joseph.esperance@ey.com +1 (212) 773-3070 Email: karen.ganesh@ey.com +1 (212) 773-2229 Mobile: +1 (917) 613-8766 Email: marc.ganz@ey.com +1 (212) 773-8512 Mobile: +1 (732) 616-5764 Email: bryan.glanzberg@ey.com +1 (212) 773-9786 Email: cody.j.grant@ey.com

U n i ted S tate s 1965 John Griffin, International Tax Quantitative Services

JD Hamilton Chris J. Housman, Financial Services Organization Region

Serge Huysmans Mitchell Kops Keith E. Kube,

Financial Services Organization (resident in Hoboken)

Dennis Kriek David Lasker, Financial Services Organization

Lauren Lovelace, Financial Services Organization

Yi Lu Hilary MacLeod

(resident in Denver)

Daniel Minkis Tina Minozzi, International Tax Quantitative Services

Leo F. Naughton  Augusto Oliveira, Financial Services Organization Region International Tax and Transactions Leader

Karen Petrosino, Financial Services Organization

Zach Pouga Lou Raniero Alex Saffi James D. Sauer Tony Sportelli Michael Stamm,

International Tax Quantitative Services

Brandon Svetcov

+1 (212) 773-1998 Mobile: +1 (914) 953-3691 Email: john.griffin02@ey.com +1 (212) 773-8350 Mobile: +1 (917) 647-0384 Email: jd.hamilton@ey.com +1 (212) 773-6490 Mobile: +1 (704) 776-1968 Email: chris.housman@ey.com +1 (212) 773-2710 Mobile: +1 (917) 861-9230 Email: serge.huysmans@ey.com +1 (212) 773-4983 Mobile: +1 (203) 589-5169 Email: mitchell.kops@ey.com +1 (201) 551-5064 Mobile: +1 (917) 952-8525 Email: keith.kube@ey.com +1 (212) 773-5212 Mobile: +1 (917) 769-1685 Email: dennis.kriek@ey.com +1 (212) 773-1999 Email: david.lasker@ey.com +1 (212) 773-8790 Mobile: +1 (646) 483-2927 Email: lauren.lovelace@ey.com +1 (212) 773-2614 Mobile: +1 (267) 738-7215 Email: yi.lu@ey.com +1 (720) 931-4161 Email: hilary.l.macleod@ey.com +1 (212) 773-7085 Mobile: +1 (646) 660-0095 Email: daniel.minkis@ey.com +1 (212) 773-1348 Email: tina.minozzi@ey.com +1 (212) 773-4998 Mobile: +1 (914) 519-7032 Email: leo.naughton@ey.com +1 (305) 415-1810 Mobile: +1 (917) 678-6096 Email: augusto.oliveira@ey.com +1 (212) 773-0375 Mobile: +1 (551) 579-2664 Email: karen.petrosino@ey.com +1 (212) 773-8518 Email: zach.pouga.tinhaga@ey.com +1 (201) 551-5206 Email: louis.raniero@ey.com +1 (212) 773-9161 Mobile: +1 (203) 241-0347 Email: alexander.saffi@ey.com +1 (212) 773-1161 Mobile: +1 (646) 359-2447 Email: james.sauer@ey.com +1 (212) 773-5417 Mobile: +1 (732) 832-6240 Email: anthony.sportelli@ey.com +1 (212) 773-4946 Email: michael.stamm@ey.com +1 (212) 773-4186 Email: brandon.svetcov@ey.com

1966 U n i ted S tate s Charlene Tsai, Financial Services Organization (resident in Hoboken)

Charlie Walsh Jeffrey A. Weiss Ann Wilbur,

International Tax Quantitative Services

International Transactions Jeff Chamberlain Cindy Lin Gabe Taubenfeld

+1 (201) 551-5238 Email: charlene.tsai@ey.com +1 (516) 336-0274 Mobile: +1 (631) 708-4529 Email: charlie.walsh@ey.com +1 (212) 773-0626 Mobile: +1 (917) 952-8199 Email: jeffrey.weiss@ey.com +1 (212) 773-0909 Mobile: +1 (917) 902-0569 Email: ann.wilbur@ey.com +1 (703) 747-1540 Email: jeffrey.chamberlain@ey.com +1 (212) 773-8057 Mobile: +1 (646) 715-2030 Email: cindy.lin1@ey.com +1 (212) 773-2030 Mobile: +1 (516) 318-5930 Email: gabe.taubenfeld@ey.com

International Tax and Transaction Services – Global Tax Desk Network (for Asia-Pacific and Latin America Tax desks, see separate listings in this chapter) Melisa Agunbero, Netherlands Tobias Appl, Germany

+1 (212) 466-9596 Email: melisa.agunbero1@ey.com

Giljan Aquilina, Malta Ben Barham,

+1 (212) 773-9163 Email: giljan.aquilina1@ey.com +1 (646) 472-0835 Email: ben.barham1@ey.com +1 (312) 879-3682 Mobile: +1 (408) 904-9678 Email: sebastiaan.boers1@ey.com

United Kingdom

Sebastiaan Boers, Netherlands (resident in Chicago)

Jose Antonio Bustos, BEPS Andres Carracedo, Spain Thomas Chrispijn, Netherlands (resident in Chicago)

Joana Dermendjieva, Transfer Pricing

Karl Doyle, Ireland (resident in San Jose)

Robert Dunne, Ireland Aras Gorkem, Netherlands (resident in San Francisco)

Job Grondhout, Netherlands Matthias Haller, Switzerland Jochen Heynickx, Belgium Alain Horat, Switzerland Serge Huysmans, EMEIA

+1 (212) 536-1318 Email: tobias.appl2@ey.com

+1 (212) 773-9584 Email: joseantonio.bustos@ey.com +1 (212) 773-2482 Email: andres.carracedo.insua1@ey.com +1 (872) 241-6633 Email: thomas.chrispijn1@ey.com +1 (347) 575-2980 Email: joana.dermendjieva@ey.com +1 (408) 947-4977 Email: karl.doyle@ey.com +1 (212) 773-3219 Email: robert.dunne@ey.com +1 (415) 894-8342 Email: aras.gorkem1@ey.com +1 (212) 773-3000 Email: job.grondhout@ey.com +1 (212) 773-6138 Email: matthias.haller1@ey.com +1 (212) 360-9824 Email: jochen.heynickx1@ey.com +1 (212) 773-1960 Email: alain.horat1@ey.com +1 (212) 773-2710 Mobile: +1 (917) 861-9230 Email: serge.huysmans@ey.com

U n i ted S tate s 1967 Brigitte Keirby-Smith, Pan Africa Ella Kettenacker, United Kingdom Özlem Kiliç, Netherlands Paavo Kirkko-Jaakkola, Nordics Richard Kocsis, Hungary Frederique Kramer, Netherlands Floris Kruijssen, Netherlands (resident in San Francisco)

Sarah Logan, United Kingdom (resident in Chicago)

Macarena Lopez Tello, BEPS Laura Martinez Ramos, BEPS (resident in San Diego)

Yuriy Melnyk, United Arab Emirates (MENA)

Sylwia Migdal, CESA/Poland

 Ana Mingramm, Head of Global Tax Desk Network

Arnaud Morin, France Maaike Muit, EMEIA David Nachum, Israel

+1 (212) 466-9450 Email: brigitte.f.keirby-smith1@ey.com +1 (212) 773-2648 Email: ella.kettenacker1@ey.com +1 (212) 360-9005 Email: oezlem.kilic1@ey.com +1 (212) 773-3285 Email: paavo.kirkko-jaakkola1@ey.com +1 (628) 444-8003 Email: richard.kocsis1@ey.com +1 (212) 773-4423 Email: frederique.kramer1@ey.com +1 (415) 894-4479 Email: floris.kruijssen1@ey.com +1 (312) 892-2482 Email: sarah.logan2@ey.com +1 (212) 773-8245 Email: macarena.lopez.tello1@ey.com +1 (858) 535-7722 Email: laura.martinez.ramos1@ey.com +1 (917) 419-2991 Email: yuriy.melnyk@ey.com +1 (212) 773-0095 Mobile: +1 (646) 595-7814 Email: sylwia.migdal1@ey.com +1 (212) 773-9190 Mobile: +1 (917) 328-8464 Email: ana.mingramm@ey.com +1 (212) 466-9581 Email: arnaud.morin@ey.com +1 (212) 773-2761 Email: maaike.c.muit@ey.com +1 (212) 773-3000

(beginning September 2024)

Dele Olagun, Africa Flint Ophof, Netherlands,

+1 (212) 773-2546 Mobile: +1 (917) 952-3970 Email: dele.olaogun@ey.com +1 (415) 894-8000

(resident in San Francisco) (beginning September 2024)

Mathieu Pinon, France Andres Ramirez-Gaston, Luxembourg

James Rogers, United Kingdom Thomas Schmitz, Germany Graham Shaw, United Kingdom Dirk-Jan (DJ) Sloof, Netherlands Marco Stoffel, Switzerland Sonia Thind, United Kingdom Frederic Vallat, France

+1 (212) 773-2021 Email: mathieu.pinon1@ey.com Email: +1 (212) 331-8479 Email: andres.ramirezgaston@ey.com +1 (212) 773-7639 Email: james.rogers3@ey.com +1 (212) 773-4014 Email: thomas.schmitz@ey.com +1 (212) 773-6064 Mobile: +1 (646) 430-2119 Email: graham.shaw@ey.com +1 (212) 773-1903 Mobile: +1 (917) 834-5748 Email: dirkjan.sloof@ey.com +1 (212) 466-9164 Email: marco.stoffel1@ey.com +1 (212) 773-6976 Email: sonia.thind1@ey.com +1 (212) 773-5889 Mobile: +1 (646) 236-0530 Email: frederic.vallat@ey.com

1968 U n i ted S tate s Willy van Exel, EMEIA (resident in Seattle)

Bas van Stigt, Netherlands (OME) Emiliano Zanotti, Italy

+1 (206) 654-6328 Email: willy.vanexel@ey.com +1 (212) 773-7682 Email: bas.van.stigt1@ey.com +1 (212) 360-9330 Email: emiliano.zanotti2@ey.com

International Tax and Transaction Services – Global Tax Desk Network (Financial Services) Douglas Campos, Brazil Alex Magee, United Kingdom Paloma Nunez (resident in Chicago)

Varsha Viswanathan, United Kingdom (resident in Boston)

Pablo Wejcman,

Argentina and Latin America

+1 (212) 773-2768 Email: douglas.campos1@ey.com +1 (212) 773-3130 Email: alex.s.magee1@ey.com +1 (312) 468-2645 Email: paloma.nunez@ey.com +1 (617) 587-7246 Email: varsha.viswanathan1@ey.com +1 (212) 773-5129 Mobile: +1 (646) 295-8054 Email: pablo.wejcman@ey.com

International Tax and Transaction Services – Global Tax Desk Network (Transaction Tax Advisory) Eric Feng, Australia Chintan Gala, India Kimberley McCarron, United Kingdom

Takashi Miyamoto, Japan Alex Prince, United Kingdom Yash Shah, India Cors van der Stelt, Netherlands

+1 (212) 773-6165 Email: eric.feng1@ey.com +1 (212) 360-9667 Mobile: +1 (347) 574-2332 Email: chintan.gala@ey.com +1 (212) 773-3547 Email: kimberley.mccarron1@ey.com +1 (212) 773-1275 Email: takashi.miyamoto1@ey.com +1 (212) 773-1093 Mobile: +1 (917) 832-2461 Email: alex.prince@ey.com +1 (212) 466-9077 Email: yash.m.shah2@ey.com +1 (212) 773-8244 Email: cors.van.der.stelt1@ey.com

Indirect Tax – US VAT Practice Gustavo Bretas Luigi Bucceri Ela Choina (resident in Los Angeles)

Gino Dossche Edel Flynn

 Anne Freden, US Leader, VAT practice (resident in San Francisco)

Michael Gallacher

+1 (929) 253-9940 Email: gustavo.c.bretas@ey.com +1 (212) 773-5346 Mobile: +1 (347) 453-0616 Email: luigi.bucceri@ey.com +1 (312) 879-2935 Mobile: +1 (708) 351-8223 Email: ela.choina@ey.com +1 (212) 773-6027 Mobile: +1 (646) 637-4191 Email: gino.dossche@ey.com +1 (212) 773-3759 Mobile: +1 (917) 972-2813 Email: edel.flynn@ey.com +1 (415) 894-8732 Mobile: +1 (925) 588-6212 Email: anne.freden@ey.com +1 (212) 773-7954 Mobile: +1 (917) 471-4348 Email: michael.gallacher@ey.com

U n i ted S tate s 1969 Marta Gil Diez De Leon Vanessa Grazziotin Dexheimer Ivan Guillot Boyer Yigal Harkavy Maria Hevia Alvarez Rita Mate-Kasza Steve Patton My Lai Phung Davide Rosa Claire Tam Mariana Vasconcelos

+1 (212) 466-9294 Email: marta.gil.diez.de.leon1@ey.com +1 (212) 773-3397 Email: vanessa.grazziotindexheimer@ ey.com +1 (212) 773-6303 Email: ivan.guillot.boyer@ey.com +1 (212) 536-1332 Mobile: +1 (929) 343-8500 Email: yigal.harkavy1@ey.com +1 (212) 773-6754 Mobile: +1 (646) 831-2187 Email: maria.heviaalvarez@ey.com +1 (212) 773-0606 Mobile: +1 (929) 385-4603 Email: rita.mate-kasza1@ey.com +1 (212) 773-2827 Mobile: +1 (917) 833-8713 Email: steve.patton1@ey.com +1 (212) 773-9838 Mobile: +1 (646) 256-3187 Email: my.lai.phung1@ey.com +1 (212) 773-7035 Email: davide.rosa1@ey.com +1 (212) 773-5413 Mobile: +1 (347) 313-5418 Email: claire.tam@ey.com +1 (312) 879-3575 Email: mariana.d.vasconcelos@ ey.com

International Tax and Transaction Services – EMEIA Transfer Pricing – Global Tax Desk Network Ronny Waldkirch, Germany and EMEIA Transfer Pricing

+1 (212) 773-9192 Mobile: +1 (917) 391-3867 Email: ronny.waldkirch1@ey.com

International Tax and Transaction Services – Asia-Pacific Business Group – Global Tax Desk Network Sam Barrett, Asia-Pacific Regional Tax, OME (resident in Chicago)

Ibnu Baskoro, Indonesia (resident in Chicago)

Min Fei, China Mainland Kenny Guo, China Mainland (resident in Chicago)

Pratik Kamdar, India (resident in Chicago)

Arpita Khubani, India Pongpat Kitsanayothin, Asia-Pacific Regional Tax/Core (resident in Chicago)

Sol Gae Lee, Korea (South) Ryan Lu, China Mainland Gagan Malik, Asia-Pacific Regional Tax/Core

+1 (312) 892-2759 Email: sam.barrett1@ey.com +1 (312) 721-9991 Email: ibnu.a.baskoro1@ey.com +1 (212) 773-5622 Mobile: +1 (917) 349-2381 Email: min.fei@ey.com +1 (312) 892-3195 Email: kenny.guo1@ey.com +1 (312) 892-2807 Email: pratik.b.kamdar1@ey.com +1 (212) 773-1337 Email: arpita.khubani@ey.com +1 (312) 879-6797 Email: pongpat.kitsanayothin@ey.com +1 (212) 773-0721 Email: sol.gae.lee1@ey.com +1 (212) 360-9650 Email: ryan.lu@ey.com +1 (212) 773-5211 Email: gagan.malik1@ey.com

1970 U n i ted S tate s Aditya Modani, India (resident in San Jose)

Huong Thi-Thu Nguyen, Vietnam Russell Nicholas, Singapore Naomi Ross, Australia Dhara Sampat, Asia-Pacific Regional Tax/Core

Takayuki Sasaki, Japan Deep Shah, India Young Ju Song, Korea (South) Puttaporn Vanitsumpan, Thailand Charlotte Wong, Asia-Pacific Regional Tax/Core and Hong Kong SAR

Su Wen Wong, Australia Wendy Wong, Singapore (resident in Chicago)

Diana Wu, China Mainland (resident in San Jose)

Bee-Khun Yap, Asia-Pacific Regional Tax/ASEAN

+1 (669) 649-8967 Email: aditya.modani1@ey.com +1 (212) 773-1271 Email: huong.thi-thu.nguyen@ey.com +1 (212) 466-9345 Email: russell.k.nicholas1@ey.com +1 (212) 773-3015 Email: naomi.ross2@ey.com +1 (212) 773-3340 Email: dhara.sampat2@ey.com +1 (212) 773-1872 Email: takayuki.sasaki1@ey.com +1 (212) 773-7704 Email: deep.shah3@ey.com +1 (212) 773-4496 Email: young.ju.song1@ey.com +1 (212) 773-3344 Email: puttaporn.vanitsumpan1@ ey.com +1 (212) 466-9746 Email: charlotte.wong1@ey.com +1 (212) 773-7362 Email: su.wen.wong@ey.com +1 (312) 892-3050 Email: wendy.wong2@ey.com +1 (408) 947-6873 Mobile: +1 (510) 676-6806 Email: diana.wu@ey.com +1 (212) 773-1816 Mobile: +1 (408) 608-4802 Email: bee-khun.yap@ey.com

Asian Business Services Hiro Furuya, Japanese Business Services – Transfer Pricing (resident in Dallas)

Sandra Jin, China Mainland (resident in Cleveland)

Hiroyuki Kawamata, Japanese Business Services, International Corporate Tax Advisory

Makoto Nomoto, Japan Jo (Jiuhong) Xie, China Mainland

+1 (214) 754-3404 Email: hiroaki.furuya@ey.com +1 (216) 583-4301 Mobile: +1 (614) 565-3638 Email: sandra.jin@ey.com +1 (212) 773-0563 Email: hiroyuki.kawamata@ey.com +1 (212) 773-3794 Mobile: +1 (917) 743-0224 Email: makoto.nomoto@ey.com

(resident in Chicago)

+1 (312) 879-5114 Mobile: +1 (440) 533-5747 Email: jiuhong.xie@ey.com

(resident in Boston)

+1 (617) 375-3792 Mobile: +1 (508) 479-6725 Email: xiaoqing.zhang@ey.com

Xiaoqing Zhang, China Mainland Wei Zheng, China Mainland

+1 (212) 773-1719 Mobile: +1 (862) 703-9607 Email: wei.zheng1@ey.com

Latin America Business Center – Global Tax Desk Network Pablo Angel, Colombia Jose Juan Carbajal Gastelum, Regional Transfer Pricing

Jesus Castilla, Latin America Regional (resident in Miami)

+1 (212) 773-7346 Email: pablo.angel1@ey.com +1 (212) 773-9556 Email: jose.carbajal@ey.com +1 (305) 415-1416 Email: jesus.castilla@ey.com

U n i ted S tate s 1971 Carlos Clopatofsky, Latin America Regional (resident in Miami)

Paulo Espindula (resident in Miami)

Paola Garrido (resident in Miami)

Moritz Gattaz, Brazil Enrique Gonzalez Cruz, Latin America Regional Transfer Pricing (resident in Houston)

Nicolas Grof, Chile Terri Grosselin, Mexico (resident in Miami)

Rodrigo Maldonado (resident in San Diego)

Aline Milla, Brazil (until August 2024)

Tak Morimoto (resident in Los Angeles)

Gabriela Moura, Latin America Regional

Ernesto Ocampo, Mexico (resident in San Diego)

Enrique Perez Grovas, Mexico Naara Ramirez, Mexico (resident in Miami)

Alejandra Sanchez De La Garza, Mexico (resident in Dallas)

Adriana Sanmarti (resident in Miami)

Manuel Solano (resident in Mexico City)

Fernando Vargas, Mexico Ricardo Vargas, Mexico and Latin America Regional

Pablo Wejcman,

Argentina and Latin America Regional

+1 (212) 466-9664 Email: carlos.m.clopatofsky@ey.com +1 (305) 415-1311 Email: paulo.espindula@ey.com +1 (305) 415-1569 Email: paola.m.garrido@ey.com +1 (212) 466-9628 Email: moritz.gattaz1@ey.com +1 (713) 750-8107 Mobile: +1 (832) 948-9943 Email: enrique.cruz@ey.com +1 (212) 773-2033 Email: nicolas.grof1@ey.com +1 (305) 415-1344 Mobile: +1 (305) 495-1608 Email: terri.grosselin@ey.com +1 (858) 404-9368 Email: rodrigo.a.maldonado@ey.com +1 (212) 773-5365 Email: aline.milla@ey.com +1 (213) 977-4320 Mobile: +1 (310) 467-1924 Email: tak.morimoto@ey.com +1 (212) 773-9409 Email: gabriela.moura1@ey.com +1 (858) 535-7383 Mobile: +1 (619) 410-3642 Email: ernesto.ocampo@ey.com +1 (212) 773-1594 Mobile: +1 (917) 499-0735 Email: enrique.perezgrovas@ey.com +1 (305) 415-1322 Email: naara.y.ramirez@ey.com +1 (312) 879-6619 Mobile: +1 (214) 437-0052 Email: alejandra.sanchez@ey.com +1 (305) 415-1906 Email: adriana.sanmarti@ey.com +52 (55) 1101-6437 New York: +1 (212) 773-8114 Mobile: +1 (646) 460-2610 Email: manuel.solano@ey.com +1 (212) 773-6696 Email: fernando.m.vargas@ey.com +1 (212) 773-2771 Mobile: +1 (914) 318-0023 Email: ricardo.vargas@ey.com +1 (212) 773-5129 Mobile: +1 (646) 295-8054 Email: pablo.wejcman@ey.com

International Tax and Transaction Services – Tax Desks Abroad Limor Bahar (resident in Tel Aviv)

Dmitri Bordeville (resident in Frankfurt)

Andrew Carta (resident in Hong Kong SAR)

Dr. Amir Chenchinski

(resident in Tel Aviv)

+972 (3) 568-0311 Email: limor.bahar@il.ey.com +49 (6196) 996-24138 Email: dmitri.bordeville@de.ey.com +852 2629-3563 Email: andrew.carta@hk.ey.com +972 (3) 568-7124 Mobile: +972 (54) 473-6299 Email: amir.chenchinski@il.ey.com

1972 U n i ted S tate s Chris Choe (resident in London)

Karen Coil (resident in Calgary)

Grant Cooper (resident in London)

Ryan Coupland (resident in Calgary)

Tom Day

(resident in Berlin)

Carmen L. Encarnacion (resident in Paris)

Jeffrey M. Greenberg (resident in Toronto)

George B. Guedikian (resident in Toronto)

Jason Gyamerah

(resident in Zurich)

Max Hata (resident in Tokyo)

Scott Hes (resident in Sydney)

Chao Hu (resident in Hong Kong SAR)

Kevin Hughes (resident in Singapore)

Zsuzsanna Kadar (resident in Munich)

Leif Jorgensen (resident in London)

Peter Kao

(resident in Shanghai)

Ann-Kristin Kautz (resident in Frankfurt)

Pavel Kazlou (resident in London)

Michael Kent (resident in London)

Joe Kledis

(resident in Manama)

Christian Koller (resident in Singapore)

Angela Lee (resident in Toronto)

Tal Levy (resident in Tel Aviv)

Noah Lewis, Head of US Desk (resident in London)

Michelle Li (resident in Shenzhen)

Ling Lin (resident in Hong Kong SAR)

Rebecca Liu (resident in Hong Kong SAR)

+44 (20) 7785-8583 Email: chris.choe1@ey.com +1 (403) 206-5158 Email: karen.coil@ca.ey.com +44 20 7526-3149 Email: grant.cooper1@uk.ey.com +1 (403) 206-5405 Mobile: +1 (403) 819-6643 Email: ryan.coupland@ca.ey.com +49 (89) 14331-16549 Mobile: +49 (160) 939-16549 Email: thomas.day@de.ey.com +33 1 46-93-45-40 Email: carmen.encarnacion@ey-avocats. com +1 (416) 932-6103 Email: jeffrey.greenberg@ca.ey.com +1 (416) 943-3878 Mobile: +1 (416) 710-0912 Email: george.b.guedikian@ca.ey.com +41 (79) 501-47-97 Email: jason.gyamerah@ch.ey.com +81 (3) 3506-2110 Email: max.hata@jp.ey.com +61 (2) 9248-5013 Email: scott.hes@au.ey.com +852 3189-4570 Email: chao.hu1@hk.ey.com +65 8798-0100 Email: kevin.m.hughes@sg.ey.com +49 (89) 14331-26004 Email: zsuzsanna.kadar1@de.ey.com +44 (20) 7951-1445 Mobile: +44 7825-257-232 Email: ljorgensen@uk.ey.com +86 (21) 2228-2788 Email: peter.kao@cn.ey.com +49 (6196) 996-24423 Email: ann-kristin.kautz@de.ey.com +44 (20) 7951-2221 Email: pavel.kazlou1@uk.ey.com +44 (20) 7951-9786 Mobile: +44 7385-345-155 Email: michael.kent2@uk.ey.com +973 3356-1183 Email: joe.kledis@bh.ey.com +65 6718-1781 Email: christian.koller@sg.ey.com +1 (416) 941-3361 Email: angela.lee@ca.ey.com +972 (3) 568-7151 Email: tal.levy@il.ey.com +44 (20) 3523-4346 Email: noah.lewis1@uk.ey.com +86 (755) 2502-8288 Email: michelle.li@cn.ey.com +852 3471-2633 Email: ling.lin3@hk.ey.com +852 2846-9613 Email: rebecca.liu1@hk.ey.com

U n i ted S tate s 1973 Jeremy F. Litton (resident in Hong Kong SAR)

Josh McKniff (resident in Munich)

John Michalowski (resident in London)

Akira Oka (resident in Tokyo)

Chait Panday (resident in Toronto)

Michael Parets (resident in Zurich)

Radhika Patel (resident in Toronto)

Campbell Perry (resident in Singapore)

Asif Rajwani (resident in Toronto)

Itai Ran

(resident in Tel Aviv)

Alexei Ratchkov

(resident in Montreal)

Irina Razumovskaya (resident in London)

Jeremy Rees (resident in London)

Denis Rousseau

(resident in Montreal)

Adam Seliski

(resident in Vancouver)

Giancarlo Serrato (resident in London)

Lee-Bryan Serota (resident in Frankfurt)

Hannah Shepley (resident in London)

Sophia Shi (resident in Munich)

Gabriel Soto (resident in London)

Aaron Stonecash (resident in Manama)

Yoav Shwartz (resident in Tel Aviv)

Jillian Symes (resident in London)

Anna Tagalakis (resident in Montreal)

Jeremy Tan (resident in Sydney)

Michael Teper (resident in Toronto)

George Tsitouras (resident in Montréal)

+852 3471-2783 Email: jeremy.litton@hk.ey.com +49 (89) 14331-29937 Email: joseph.mckniff@de.ey.com +44 (20) 7526-3197 Email: john.michalowski1@uk.ey.com +81 (3) 3506-2110 Email: akira.oka@jp.ey.com +1 (416) 943-2072 Email: chait.panday@ca.ey.com +41 (58) 286-3992 Email: michael.parets@ch.ey.com +1 (416) 943-3264 Email: radhika.patel@ca.ey.com +65 6718-1066 Email: cap.perry1@sg.ey.com +1 (416) 943-2626 Mobile: +1 (416) 476-1712 Email: asif.rajwani@ca.ey.com +972 (3) 623-2739 Mobile: +972 (54) 562-0281 Email: itai.ran@il.ey.com +1 (514) 874-4453 Email: alexei.ratchkov@ca.ey.com +44 (20) 7197-7303 Email: irina.razumovskaya1@uk.ey.com +44 (20) 7951-5875 Email: jeremy.rees1@uk.ey.com +1 (514) 879-8058 Mobile: +1 (514) 240-7786 Email: denis.rousseau@ca.ey.com +1 (416) 943-5380 Mobile: +1 (647) 330-5658 Email: adam.seliski@ca.ey.com +44 (20) 7806-3389 Email: giancarlo.serrato1@uk.ey.com +49 (6196) 996-26450 Email: lee.b.serota@de.ey.com +44 (20) 7951-4729 Email: hannah.shepley2@uk.ey.com +49 (89) 14331-25742 Email: sophia.shi@de.ey.com +44 (20) 7951-7214 Email: gabriel.soto2@uk.ey.com +973 1751-4735 Email: aaron.stonecash@bh.ey.com +972 (3) 623-2715 Email: yoav.shwartz@il.ey.com +44 (20) 7951-7863 Mobile: +44 7717-782-501 Email: jsymes@uk.ey.com +1 (514) 879-8215 Email: anna.tagalakis@ca.ey.com +61 (2) 9248-4187 Email: jeremy.tan@au.ey.com +1 (416) 943-2952 Email: michael.teper@ca.ey.com +1 (514) 874-4427 Mobile: +1 (514) 993-4427 Email: george.tsitouras@ca.ey.com

1974 U n i ted S tate s Ben Ulman (resident in London)

Ben Unicomb (resident in Sydney)

Andrea Walker (resident in Zurich)

Mallory Whitley (resident in Paris)

Carter Wood (resident in Singapore)

Emad Zabaneh (resident in Toronto)

Robert Zabel

(resident in Toronto)

Patrick Zeng (resident in Vancouver)

Tingting Zeng (resident in Beijing)

Angel Zhang (resident in Hong Kong SAR)

Bridget Zhao (resident in Shanghai)

Winona Zhao (resident in Shanghai)

+44 (20) 3523-4128 Email: benjamin.ulman1@uk.ey.com +1 61 (2) 9276-9183 Email: ben.unicomb@au.ey.com +41 (58) 286-3111 Email: andrea.walker@ch.ey.com +33 1-46-93-80-91 Email: mallory.whitley@ey-avocats.com +65 6309-8285 Email: carter.wood2@sg.ey.com +1 (416) 943-2221 Mobile: +1 (416) 993-1738 Email: emad.m.zabaneh@ca.ey.com +1 (519) 581-5474 Email: robert.zabel@ca.ey.com +1 (604) 891-8356 Email: patrick.zeng@ca.ey.com +86 (10) 5815-3000 Email: tingting.zeng1@cn.ey.com +852 2629-3017 Email: angel.zhang@hk.ey.com +86 (21) 2228-8115 Email: bridget.bj.zhao@cn.ey.com +852 2515-4148 Email: winona.w.zhao@cn.ey.com

International Tax and Transaction Services – International Capital Markets Lee Holt,

+1 (212) 773-9636 Mobile: +1 (917) 232-7056 Email: lee.holt@ey.com

Chris J. Housman Colleen Zeller

+1 (212) 773-6490 Mobile: +1 (704) 776-1968 Email: chris.housman@ey.com +1 (212) 773-6463 Email: colleen.zeller@ey.com

Capital Markets Leader

International Tax and Transaction Services – Operating Model Effectiveness (OME) Kendra McDermand

(resident in Tysons)

 Al G. Paul, Americas OME Leader (resident in Washington, DC)

Ana Maria Romero Kelly Stals Jeffrey A. Weiss

+1 (703) 747-1133 Mobile: +1 (917) 769-5007 Email: kendra.mcdermand@ey.com +1 (202) 327-6056 Mobile: +1 (703) 969-2352 Email: al.paul@ey.com +1 (212) 773-7165 Mobile: +1 (773) 272-1077 Email: anamaria.romero@ey.com +1 (212) 773-1168 Mobile: +1 (646) 469-1758 Email: kelly.stals1@ey.com +1 (212) 773-0626 Mobile: +1 (917) 952-8199 Email: jeff.weiss@ey.com

International Tax and Transaction Services – Transfer Pricing Anne Bost, Financial Services Organization

Jimmy Callaghan, Financial Services Organization

Greg Crough

+1 (212) 773-3635 Email: anne.bost@ey.com +1 (212) 773-4803 Email: jimmy.callaghan@ey.com +1 (212) 773-7648 Mobile: +1 (347) 266-0867 Email: greg.crough@ey.com

U n i ted S tate s 1975 Leo de Pee, National InterCompany Effectiveness (ICE) (resident in Hoboken)

Leigh Anne Duncan, National ICE (resident in Nashville)

David Elwell, Financial Services Organization

Daniel Falk

(resident in Jericho)

Ashely Fedyshyn Tracee J. Fultz,

Global TP Competency Leader

Timothy Gunning, National ICE

Michael Halloran Nicole Henderson, Financial Services Organization

Robbert Kaufman, National ICE Keith Lowenhar (resident in Hoboken)

Anupam Malhotra Mary Margiotta,

Financial Services Organization

Ana Maria Romero Steve Sideris (resident in Boston)

Jonathan Thompson, Financial Services Organization Transfer Pricing Leader

Norah Walsh

+1 (201) 551-3649 Mobile: +1 (201) 600-1696 Email: leo.de.pee2@ey.com Mobile: +1 (629) 216-5058 Email: leighanne.duncan@ey.com +1 (201) 551-5011 Mobile: +1 (646) 467-3647 Email: david.elwell@ey.com +1 (212) 360-9706 Mobile: +1 (917) 502-4755 Email: daniel.falk@ey.com +1 (201) 872-1043 Email: ashley.fedyshyn@ey.com +1 (212) 773-2690 Mobile: +1 (917) 816-6452 Email: tracee.fultz@ey.com +1 (212) 773-5866 Mobile: +1 (347) 703-7855 Email: timothy.gunning@ey.com +1 (212) 773-7226 Mobile: +1 (646) 251-9634 Email: michael.halloran@ey.com +1 (212) 773-0118 Email: nicole.henderson@ey.com +1 (212) 773-6046 Mobile: +1 (706) 825-6510 Email: robbert.kaufman@ey.com +1 (201) 551-5026 Mobile: +1 (516) 205-3571 Email: keith.lowenhar@ey.com +1 (212) 773-9171 Mobile: +1 (646) 894-9592 Email: anupam.malhotra@ey.com +1 (212) 773-0249 Mobile: +1 (917) 208-3183 Email: mary.margiotta@ey.com +1 (212) 773-7165 Email: anamaria.romero@ey.com +1 (213) 240-7590 Mobile: +1 (860) 670-5918 Email: steven.sideris@ey.com +1 (212) 773-4791 Mobile: +1 (929) 442-6470 Email: jonathan.thompson2@ey.com +1 (212) 773-3435 Email: norah.walsh@ey.com

International Tax and Transaction Services – Transaction Tax Advisory  Steve Clausen, ITTS Private Equity Leader (resident in Minneapolis)

Cindy Fang, Financial Services Organization

Howard Gold Elizabeth Harvey

+1 (212) 773-2844 Mobile: +1 (917) 544-9936 Email: steve.clausen@ey.com +1 (212) 773-2209 Email: cindy.fang@ey.com +1 (212) 773-3849 Mobile: +1 (646) 418-6347 Email: howard.gold@ey.com +1 (212) 773-5726 Mobile: +1 (917) 526-0324 Email: elizabeth.harvey@ey.com

1976 U n i ted S tate s Scott Jandt Ilya Katsman

+1 (212) 466-9624 Mobile: +1 (845) 600-9912 Email: scott.jandt@ey.com +1 (212) 773-0197 Mobile: +1 (212) 447-9934 Email: ilya.katsman@ey.com

James Keim Brian Korbutt Allen Lin Aditya Mehta Klaus Metz Anthony W. Patten Anthony D. Rao Eric Sapir David Shurberg,

+1 (212) 773-9447 Mobile: +1 (973) 202-3793 Email: james.keim@ey.com +1 (212) 773-7830 Mobile: +1 (312) 485-3420 Email: brian.korbutt@ey.com +1 (212) 773-8105 Mobile: +1 (347) 510-7951 Email: allen.lin1@ey.com +1 (212) 773-6975 Mobile: +1 (312) 286-0745 Email: aditya.mehta@ey.com +1 (212) 773-4206 Mobile: +1 (516) 724-4056 Email: klaus.metz@ey.com +1 (212) 773-5764 Mobile: +1 (516) 343-6581 Email: anthony.patten@ey.com +1 (212) 773-5425 Mobile: +1 (201) 819-8536 Email: anthony.rao@ey.com +1 (212) 773-5293 Mobile: +1 (917) 440-0791 Email: eric.sapir@ey.com +1 (212) 773-1575 Mobile: +1 (202) 361-7664 Email: david.shurberg@ey.com +1 (212) 360-9203 Mobile: +1 (212) 991-8361 Email: jonathan.stevens@ey.com +1 (917) 561-6350 Email: joseph.toce@ey.com +1 (212) 773-9158 Mobile: +1 (917) 232-2559 Email: scott.walters@ey.com

Financial Services Organization

Jonathan Stevens Joseph Toce Scott Walters Auri L. Weitz Martin Williams,

Financial Services Organization

June Yu

+1 (212) 773-8809 Mobile: +1 (516) 792-6453 Email: auri.weitz@ey.com +1 (212) 773-1883 Email: martin.williams@ey.com +1 (212) 773-6641 Email: june.yu@ey.com

Business Tax Services (BTS) Coleen Blakely Kristen Gray, Americas Sustainability and ESG Tax Leader

James Pape, Americas Fiduciary Trust Tax Services Leader

Belinda Pestana, Americas FSO Leader

Dave Racich, Americas FSO EY Private Tax Leader

+1 (212) 773-2801 Mobile: +1 (305) 586-1002 Email: coleen.blakely@ey.com +1 (212) 773-3560 Email: kristen.gray@ey.com +1 (212) 773-0006 Email: james.pape@ey.com +1 (212) 773-1769 Email: belinda.pestana@ey.com +1 (212) 773-2656 Email: dave.racich@ey.com

U n i ted S tate s 1977 Theresa Urband, Americas FSO Region PE Portco Lead

+1 (212) 773-5911 Email: tehresa.urband@ey.com

Global Compliance and Reporting Tommy Rinaldo

+1 (203) 674-3348 Email: tommy.rinaldo@ey.com

Global Trade Parag Agarwal Sergio Fontenelle Andrew Hurley Oleksii Manuilov Ilona van den Eijnde

+1 (212) 773-6785 Email: parag.agarwal@ey.com +1 (212) 466 9780 Mobile: +1 (347) 268-7215 Email: sergio.fontenelle@ey.com +1 (212) 773-6907 Email: andrew.j.hurley@ey.com +1 (212) 773-5263 Mobile: +1 (917) 376-6911 Email: oleksii.manuilov@ey.com +1 (646) 472-0874 Email: ilona.eijnde@ey.com

Donahue & Partners LLP (Alliance Law Firm) Jean-Baptiste Barberot, Luxembourg Emilie Boot, Netherlands Marc den Dubbelden, Netherlands (resident in San Francisco)

Mathieu Girotto, Luxembourg Maxime Hoes, Netherlands (resident in Chicago)

Janine Labusch, Luxembourg Rutger Mandos, Netherlands Martijn Udo de Haes,

Netherlands

+1 (212) 787-1981 Mobile: +1 (347) 820-2699 Email: jeanbaptiste.barberot@dp.ey.com +1 (212) 773-4393 Mobile: +1 (917) 543-1448 Email: emilie.boot1@dp.ey.com +1 (415) 894-4490 Mobile: +1 (415) 601-3447 Email: marc.dubbelden@dp.ey.com +1 (212) 466-9722 Mobile: +1 (917) 826-3868 Email: mathieu.girotto1@dp.ey.com +1 (312) 892-2477 Mobile: +1 (415) 640-3839 Email: maxime.hoes@dp.ey.com +1 (212) 360-9878 Mobile: +1 (718) 664-8041 Email: janine.labusch1@dp.ey.com +1 (212) 773-6002 Mobile: +1 (347) 735-2257 Email: rutger.mandos@dp.ey.com +1 (212) 773-2392 Mobile: +1 (347) 366-0922 Email: martijn.udodehaes@dp.ey.com

Tax Technology and Transformation Neil Bromberg Courtney Ford (resident in Hoboken)

Nate Hanafy Nicole Lugo Jon Meyer Jeffrey Penn Alaina Sammartano

+1 (212) 773-9011 Email: neil.bromberg@ey.com +1 (201) 551-5145 Email: courtney.ford@ey.com +1 (212) 773-5661 Email: nate.hanafy@ey.com +1 (212) 773-1162 Email: nicole.lugo@ey.com +1 (212) 773-3777 Email: jonathan.meyer@ey.com +1 (212) 466-9435 Email: jeffrey.penn@ey.com +1 (516) 336-0241 Email: alaina.sammartano@ey.com

1978 U n i ted S tate s Colleen Sebra Emma Coral Spektor Mike Weinberg

+1 (212) 773-6238 Email: colleen.sebra@ey.com +1 (212) 773-8335 Email: emma.spektor@ey.com +1 (212) 773-2355 Email: mike.weinberg@ey.com

Tax and Finance Operate (TFO) Alan Luchs Ethan Schiffman

+1 (212) 773-4380 Email: alan.luchs@ey.com +1 (212) 773-0942 Email: ethan.schiffman@ey.com

Atlanta, Georgia

GMT -5

In general, all faxes to the persons listed below should be sent to their efax numbers. Please contact the persons listed below to obtain their efax numbers. Ernst & Young LLP 55 Ivan Allen Jr. Blvd. Suite 1000 Atlanta, GA 30308-2215

+1 (404) 874-8300 Fax: +1 (404) 817-4305

International Tax and Transaction Services – International Corporate Tax Advisory Jeffrey Greenstein Christine Jones Lewis King Steve Skor Aaron Topol

+1 (404) 817-5606 Mobile: +1 (678) 643-3024 Email: jeffrey.greenstein@ey.com +1 (404) 817-4140 Email: christine.jones1@ey.com +1 (404) 817-5471 Mobile: +1 (704) 941-9822 Email: lewis.king@ey.com +1 (404) 817-4489 Mobile: +1 (678) 612-2955 Email: steve.skor@ey.com +1 (404) 817-5459 Mobile: +1 (404) 444-3292 Email: aaron.topol@ey.com

Brian Burrell  Jay Camillo,

+1 (404) 541-7094 Mobile: +1 (404) 210-1606 Email: brian.burrell@ey.com +1 (404) 817-5035 Mobile: +1 (404) 226-4744 Email: jay.camillo@ey.com

International Tax and Transaction Services – Transfer Pricing

Global OME Leader

International Tax and Transaction Services – Transaction Tax Advisory Brice Bostian Mary (Molly) Ericson

Jeffrey Gibbs Donnie Stephenson Matt Taylor

Global Compliance and Reporting Kendall Rector

+1 (404) 541-7204 Email: brice.bostian@ey.com +1 (404) 817-5525 Mobile: +1 (404) 354-6383 Email: molly.ericson@ey.com +1 (404) 541-7136 Mobile: +1 (864) 275-5012 Email: jeffrey.gibbs@ey.com +1 (404) 817-5135 Mobile: +1 (850) 572-9943 Email: donnie.stephenson@ey.com +1 (404) 817-4642 Email: matt.taylor@ey.com +1 (404) 541-7116 Email: kendall.rector@ey.com

U n i ted S tate s 1979 Tax and Finance Operate (TFO) Adrienne Figur

Business Tax Services Ashley Scott

Global Trade

Cameron Gauntner

Tax Technology and Transformation Robert Manley

+1 (404) 817-5824 Mobile: + 1 (404) 541-1417 Email: adrienne.figur@ey.com +1 (404) 817-4222 Email: ashley.scott@ey.com

+1 (404) 817-5637 Mobile: +1 (404) 934-7773 Email: cameron.gauntner@ey.com +1 (404) 541-7116 Email: robert.manley@ey.com

Austin, Texas Ernst & Young LLP 401 Congress Avenue Suite 1800 Austin, TX 78701

GMT -6 +1 (512) 478-9881 Fax: +1 (512) 473-3499

International Tax and Transaction Services – International Corporate Tax Advisory Jamie Thorvilson Wolfe

+1 (512) 473-1689 Mobile: +1 (773) 383-6132 Email: jamie.thorvilson@ey.com

Logan Gearheart

+1 (512) 542-7734 Email: logan.gearheart@ey.com

Global Compliance and Reporting

Global Trade

Nesia Warner-Isidore

(resident in Dallas)

Tax Technology and Transformation Tony LaBove

+1 (214) 969-9741 Mobile: +1 (512) 680-8409 Email: nesia.warner@ey.com +1 (214) 207-7926 Email: tony.labove@ey.com

Baltimore, Maryland Ernst & Young LLP 621 East Pratt Street Baltimore, MD 21202 Global Compliance and Reporting Dave Schenck

GMT -5 +1 (410) 539-7940 Fax: +1 (410) 783-3832

+1 (410) 234-4344 Email: david.schenck@ey.com

Boston, Massachusetts

GMT -5

In general, all faxes to the persons listed below should be sent to their efax numbers. Please contact the persons listed below to obtain their efax numbers. Ernst & Young LLP 200 Clarendon Street Boston, MA 02116

+1 (617) 266-2000

International Tax and Transaction Services – International Corporate Tax Advisory  Craig Hillier, Global International Tax and Transaction Services Leader

+1 (617) 375-1283 Mobile: +1 (617) 223-7252 Email: craig.hillier@ey.com

1980 U n i ted S tate s Christopher Kelley Michael F. Lutz Christopher Sandry Neelu Mehrotra, International Tax Quantitative Services (resident in Providence)

Elisabeth Schadae Percelay, Financial Services Organization

Sonia Shah Carter L. Vinson, Financial Services Organization

Jacqueline Washburn,

Financial Services Organization

Jeremy Welford

+1 (617) 375-2401 Mobile: +1 (617) 827-9162 Email: christopher.kelley@ey.com +1 (617) 585-1899 Mobile: +1 (617) 905-8687 Email: mike.lutz@ey.com +1 (617) 585-1959 Email: christopher.sandry@ey.com +1 (617) 585-0387 Email: neelu.mehrotra@ey.com +1 (617) 375-1405 Email: elisabeth.schadae.percelay@ey.com +1 (617) 585-0466 Mobile: +1 (617) 233-7403 Email: sonia.shah@ey.com +1 (617) 585-0961 Mobile: +1 (617) 455-2504 Email: carter.vinson@ey.com +1 (617) 585-3529 Mobile: +1 (617) 816-8826 Email: jacqueline.washburn@ey.com +1 (617) 375-1410 Mobile: +1 (310) 480-1766 Email: jeremy.welford@ey.com

International Tax and Transaction Services – EMEIA Financial Services – Global Tax Desk Network Varsha Viswanathan, United Kingdom

+1 (617) 587-7246 Email: varsha.viswanathan1@ey.com

International Tax and Transaction Services – Transfer Pricing Kevin Burke Alexander Gurevich, Financial Services Organization

Candice King Tony Noce Pablo Ornelas,

Financial Services Organization

Daniel Ross

+1 (617) 585-0446 Mobile: +1 (617) 869-1167 Email: kevin.burke@ey.com +1 (617) 585-0392 Mobile: +1 (617) 905-5922 Email: alexander.gurevich@ey.com +1 (617) 585-0756 Mobile: +1 (781) 405-9309 Email: candice.king@ey.com +1 (617) 375-1450 Mobile: +1 (617) 259-7156 Email: tony.noce@ey.com +1 (617) 375-2324 Email: pablo.castroornelas@ey.com +1 (617) 585-6899 Mobile: +1 (301) 452-5089 Email: dan.ross@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Dane Heilner Michael Jacoby Doug Miller Henry Neading

+1 (617) 585-0771 Mobile: +1 (857) 654-6799 Email: dane.heilner@ey.com +1 (617) 375-3787 Mobile: +1 (617) 755-7926 Email: michael.jacoby@ey.com +1 (617) 375-1490 Mobile: +1 (617) 694-2717 Email: douglas.miller@ey.com +1 (617) 375-4548 Mobile: +1 (330) 417-5023 Email: henry.neading@ey.com

U n i ted S tate s 1981 Mark W. Pepler Joseph Sammarco Gary E. Silacci Eric Wolpe

+1 (617) 375-1489 Mobile: +1 (207) 837-1113 Email: mark.pepler@ey.com +1 (617) 585-1907 Mobile: +1 (917) 991-2381 Email: joe.sammarco@ey.com +1 (617) 585-3423 Mobile: +1 (617) 359-6412 Email: gary.silacci@ey.com +1 (617) 585-6865 Mobile: +1 (617) 965-0009 Email: eric.wolpe@ey.com

Chinese Business Services Laura Wu Xiaoqing Zhang Blair Murphy Shelby Saad-Callahan

+1 (617) 585-0987 Mobile: +1 (508) 479-5620 Email: laura.wu@ey.com +1 (617) 375-3792 Mobile: +1 (508) 479-6725 Email: xiaoqing.zhang@ey.com +1 (617) 375-2326 Email: blair.murphy@ey.com +1 (617) 375-1237 Email: shelby.saadcallahan@ey.com

Global Compliance and Reporting Chad MacPherson

+1 (617) 585-0417 Email: chad.macpherson@ey.com

Buffalo, New York

GMT -5

In general, all faxes to the persons listed below should be sent to their efax numbers. Please contact the persons listed below to obtain their efax numbers. Ernst & Young LLP 1500 Key Tower 50 Fountain Plaza Buffalo, NY 14202 Global Compliance and Reporting Rick Tan

+1 (716) 843-5000 Fax: +1 (716) 843-5175

+1 (716) 843-5187 Email: patrick.tan@ey.com

Charlotte, North Carolina

GMT -5

In general, all faxes to the persons listed below should be sent to their efax numbers. Please contact the persons listed below to obtain their efax numbers. Ernst & Young LLP Suite 3800 100 N. Tryon Street Charlotte, NC 28202

+1 (704) 372-6300 Fax: +1 (704) 331-1853 (Tax) +1 (704) 331-1979 (Tax)

International Tax and Transaction Services – International Corporate Tax Advisory Nick D’Antoni Doug Bailey,

Financial Services Organization

Dani VanHouten Fosterm, Financial Services Organization

C. Eddie Holland,

Financial Services Organization

+1 (704) 335-4224 Mobile: +1 (843) 450-8222 Email: nick.dantoni@ey.com +1 (704) 954-7853 Email: doug.bailey@ey.com +1 (704) 335-4250 Email: dani.vanhouten@ey.com +1 (704) 331-1939 Mobile: +1 (704) 604-7781 Email: eddie.holland@ey.com

1982 U n i ted S tate s Stephen Marquardt Amanda Shumaker (resident in Raleigh)

+1 (704) 335-4262 Mobile: +1 (713) 470-7363 Email: stephen.marquardt@ey.com +1 (919) 981-2985 Email: amanda.shumaker@ey.com

International Tax and Transaction Services – Transfer Pricing Sarah McCarthy

+1 (704) 331-1809 Mobile: +1 (612) 414-5997 Email: sarah.mccarthy@ey.com

International Tax and Transaction Services – Transaction Tax Advisory George Harrison

Global Trade

Jay Bezek Cody Davis

+1 (704) 331-2082 Mobile: +1 (704) 451-6766 Email: george.harrison@ey.com +1 (704) 331-1975 Mobile: +1 (704) 964-3431 Email: jay.bezek@ey.com +1 (704) 331-1938 Email: cody.davis1@ey.com

Business Tax Services Kathryn Holland

+1 (704) 331-1949 Email: kathryn.holland@ey.com

Tax Technology and Transformation Tim Carpenter Chris Dobson, Financial Services Organization Leader

Sarah Faircloth Natalie Nelson

Mobile: +1 (704) 318-9160 Email: tim.carpenter@ey.com +1 (704) 338-0592 Email: chris.dobson@ey.com +1 (704) 350-9117 Email: sarah.faircloth@ey.com +1 (704) 331-2079 Email: natalie.nelson@ey.com

Global Compliance and Reporting Kevin Larsh

+1 (704) 331-1995 Email: kevin.larsh@ey.com

Tax and Finance Operate Anne Farrar, FSO TFO Leader

+1 (704) 417-1342 Email: anne.farrar@ey.com

Chicago, Illinois Ernst & Young LLP 155 North Wacker Drive Chicago, IL 60606-1787

GMT -6 +1 (312) 879-2000 Fax: +1 (312) 879-4029

International Tax and Transaction Services – International Corporate Tax Advisory Carl Bornholdt J Russell Carr Daniel Farrell, Financial Services Organization

Maureen Garcia

+1 (312) 879-3232 Mobile: +1 (847) 224-1577 Email: carl.bornholdt@ey.com +1 (312) 879-4684 Mobile: +1 (847) 710-4684 Email: russell.carr@ey.com +1 (312) 879-3033 Email: dan.farrell@ey.com +1 (312) 879-5313 Mobile: +1 (630) 632-2210 Email: maureen.garcia@ey.com

U n i ted S tate s 1983 Robert Garcia Masciotra Kevin Glen, Financial Services Organization

Jeremiah James Melissa Mathias,

Financial Services Organization

Chad Munz Paul C. Pencak Sean P. Thompson Anna Voortman Stacy Wabeke Gregory R. Walker

+1 (312) 879-2241 Email: robert.garcia@ey.com +1 (312) 879-6257 Mobile: +1 (847) 987-9499 Email: kevin.glen@ey.com +1 (312) 879-3968 Email: jeremiah.james@ey.com +1 (312) 879-2984 Email: melissa.mathias@ey.com +1 (312) 879-2366 Mobile: +1 (224) 300-8710 Email: chad.munz@ey.com +1 (312) 879-5152 Mobile: +1 (630) 712-7100 Email: paul.pencak@ey.com +1 (312) 879-3918 Mobile: +1 (847) 975-3708 Email: sean.thompson@ey.com +1 (312) 879-3264 Mobile: +1 (312) 480-6557 Email: anna.voortman@ey.com +1 (312) 879-3297 Mobile: +1 (616) 430-1415 Email: stacy.wabeke@ey.com +1 (312) 879-2813 Mobile: +1 (773) 398-9095 Email: greg.walker@ey.com

International Tax and Transaction Services – Global Tax Desk Network Sebastiaan Boers, Netherlands Thomas Chrispijn, Netherlands Sarah Logan, United Kingdom

+1 (312) 879-3682 Mobile: +1 (408) 904-9678 Email: sebastiaan.boers1@ey.com +1 (872) 241-6633 Email: thomas.chrispijn1@ey.com +1 (312) 892-2482 Email: sarah.logan2@ey.com

International Tax and Transaction Services – EMEIA Financial Services – Global Tax Desk Network Paloma Nunez

+1 (312) 468-2645 Email: paloma.nunez@ey.com

International Tax and Transaction Services – Asia-Pacific Business Group – Global Tax Desk Network Sam Barrett, Asia-Pacific Regional Tax/OME

Ibnu Baskoro, Indonesia Kenny Guo, China Mainland Pratik Kamdar, India Pongpat Kitsanayothin, Asia-Pacific Regional Tax/Core

Wendy Wong, Singapore

+1 (312) 892-2759 Email: sam.barrett1@ey.com +1 (312) 721-9991 Email: ibnu.a.baskoro1@ey.com +1 (312) 892-3195 Email: kenny.guo1@ey.com +1 (312) 892-2807 Email: pratik.b.kamdar1@ey.com +1 (312) 879-6797 Email: pongpat.kitsanayothin@ey.com +1 (312) 892-3050 Email: wendy.wong2@ey.com

Indirect Tax – US VAT Practice Ronan Le Gall Volodymyr Rog

+1 (312) 879-5140 Email: ronan.legall@ey.com +1 (312) 892-2696 Mobile: +1 (412) 499-1674 Email: volodymyr.rog@ey.com

1984 U n i ted S tate s Global Trade Nathan Gollaher Sharon Martin Celine Petersen Helen Xiao

+1 (312) 879-2055 Mobile: +1 (630) 728-4778 Email: nathan.gollaher@ey.com +1 (312) 879-4837 Mobile: +1 (512) 922-4697 Email: sharon.martin1@ey.com +1 (312) 879-3681 Email: celine.petersen@ey.com +1 (312) 879-3022 Email: helen.xiao@ey.com

International Tax and Transaction Services – International Capital Markets Menna Eltaki Tim Kerr Timothy J. Wichman

+1 (312) 879-5340 Email: menna.eltaki@ey.com +1 (312) 879-2371 Email: tim.kerr@ey.com +1 (312) 879-2282 Mobile: +1 (202) 294-4208 Email: timothy.wichman@ey.com

International Tax and Transaction Services – Transfer Pricing Hesham Al Khamis Melissa Cheng

+1 (312) 879-5932 Email: hesham.al.khamis2@ey.com +1 (312) 879-5980 Email: melissa.cheng@ey.com

Rebecca Coke Wesley Cornwell Tobin E. Hopkins Maison Miscavage

+1 (312) 879-2762 Email: rebecca.coke@ey.com +1 (312) 879-4227 Mobile: +1 (773) 620-6568 Email: wes.cornwell@ey.com +1 (312) 879-3137 Mobile: +1 (312) 203-2790 Email: tobin.hopkins@ey.com +1 (703) 747-0529 Email: maison.miscavage@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Michele Burtschi,

Matthew DeBruin Matthew Hofheimer Mark Lowry John Simon Steve Starzynski

+1 (312) 879-2992 Mobile: +1 (317) 431-4284 Email: michele.burtschi@ey.com +1 (312) 879-5466 Email: matthew.debruin@ey.com +1 (312) 879-2515 Email: matthew.hofheimer@ey.com +1 (312) 879-3699 Mobile: +1 (847) 421-8137 Email: mark.lowry@ey.com +1 (312) 879-4300 Mobile: +1 (770) 403-0033 Email: jfsimon@ey.com +1 (312) 879-4818 Mobile: +1 (415) 260-2445 Email: steve.starzynski@ey.com

Dan White

+1 (312) 879-4195 Mobile: +1 (314) 255-9991 Email: dan.white@ey.com

Deputy Global Tax Quality Leader

Global Compliance and Reporting Joseph Wohlleb

+1 (513) 612-1456 Mobile: +1 (513) 391-1321 Email: joe.wohlleb@ey.com

U n i ted S tate s 1985 Business Tax Services Steven Shultz, Global EY Private Tax Leader

Colleen Warner

+1 (312) 879-3183 Email: steven.shultz@ey.com +1 (312) 879-3633 Email: colleen.warner@ey.com

Tax Technology and Transformation Coskun Cavusoglu Andrea Gronenthal Eric Rausch

+1 (312) 879-5743 Email: coskun.cavusoglu@ey.com +1 (312) 879-3158 Email: andrea.gronenthal@ey.com +1 (312) 879-6241 Email: eric.rausch@ey.com

Cincinnati, Ohio Ernst & Young LLP 221 East 4th Street Suite 2900 Cincinnati, OH 45202

GMT -5 +1 (513) 612-1400 Fax: +1 (513) 612-1730

International Tax and Transaction Services – International Corporate Tax Advisory Tyler Martus

+1 (513) 612-1448 Email: tyler.martus@ey.com

International Tax and Transaction Services – Transfer Pricing Karl Rothfuss

Global Trade

Jack Harvey

+1 (513) 612-1568 Mobile: +1 (513) 307-5917 Email: karl.rothfuss@ey.com +1 (513) 612-1586 Mobile: +1 (513) 295-9297 Email: jack.harvey1@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Paul Walker

Global Compliance and Reporting Julie Brown

+1 (513) 612-1620 Email: paul.walker@ey.com

+1 (937) 225-0135 Email: julie.brown1@ey.com

Cleveland, Ohio Ernst & Young LLP 950 Main Avenue Suite 1800 Cleveland, OH 44113

GMT -5 +1 (216) 861-5000 Fax: +1 (216) 583-2013

International Tax and Transaction Services – International Corporate Tax Advisory Caleb Cunningham

(resident in Pittsburgh)

Atirek Ratani

+1 (412) 644-0473 Email: caleb.cunningham@ey.com +1 (216) 583-1282 Email: atirek.ratani@ey.com

International Tax and Transaction Services – Transfer Pricing Rupesh Santoshi, National ICE (resident in Pittsburgh)

Jeffrey Veleke

(resident in Pittsburgh)

+1 (412) 644-7814 Mobile: +1 (612) 206-1510 Email: rupesh.santoshi@ey.com +1 (412) 644-0418 Mobile: +1 (412) 889-4265 Email: jeffrey.veleke@ey.com

1986 U n i ted S tate s Business Tax Services Craig Frabotta,

Accounting Periods, Methods and Credits Leader

Sean Miller, Americas BTS Leader

+1 (216) 583-4948 Email: craig.frabotta@ey.com +1 (216) 583-2099 Email: sean.miller@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Matthew Hofheimer (resident in Chicago)

Chinese Business Services Sandra Jin

Global Compliance and Reporting Amanda Schaub

+1 (312) 879-2515 Email: matthew.hofheimer@ey.com +1 (216) 583-4301 Mobile: +1 (614) 565-3638 Email: sandra.jin@ey.com +1 (614) 232-7418 Email: amanda.schaub@ey.com

Columbus, Ohio Ernst & Young LLP Suite 200 800 Yard Street Grandview Heights, OH 43212

GMT -5 +1 (614) 224-5678 Fax: +1 (614) 232-7939

International Tax and Transaction Services – International Corporate Tax Advisory Atirek Ratani

(resident in Cleveland)

+1 (216) 583-1282 Email: atirek.ratani@ey.com

International Tax and Transaction Services – Transfer Pricing Rupesh Santoshi, National ICE

(resident in Pittsburgh)

+1 (412) 644-7814 Mobile: +1 (612) 206-1510 Email: rupesh.santoshi@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Matthew Hofheimer (resident in Chicago)

Global Compliance and Reporting Matt Prescott

+1 (312) 879-2515 Email: matthew.hofheimer@ey.com +1 (614) 297-3400 Email: matthew.prescott@ey.com

Dallas, Texas Ernst & Young LLP 2323 Victory Avenue Suite 2000 Dallas, TX 75219

GMT -6 +1 (214) 969-8000 Fax: +1 (214) 969-8587

International Tax and Transaction Services – International Corporate Tax Advisory Brent Barrow Phillsun Kang,

Financial Services Organization

Gordon Lewaren, Financial Services Organization

Jacob Molnar Lisa Parnell, Financial Services Organization

Steven Penning

+1 (214) 969-0749 Email: brent.barrow@ey.com +1 (214) 969-8871 Email: phillsun.kang@ey.com +1 (214) 969-0652 Email: gordon.lewaren@ey.com +1 (214) 665-5545 Email: jacob.molnar@ey.com +1 (817) 348-6004 Email: lisa.parnell@ey.com +1 (214) 969-8649 Mobile: +1 (402) 250-5974 Email: steven.penning@ey.com

U n i ted S tate s 1987 Riaz Salam Joy Scott Jamie Thorvilson Wolfe (resident in Austin)

Jon Wyma

+1 (214) 969-0861 Mobile: +1 (512) 767-5886 Email: riaz.salam@ey.com +1 (214) 969-0843 Email: joy.scott@ey.com +1 (512) 473-1689 Mobile: +1 (773) 383-6132 Email: jamie.thorvilson@ey.com +1 (214) 969-9852 Mobile: +1 (214) 755-5552 Email: jon.wyma@ey.com

International Tax and Transaction Services – Transfer Pricing Barrett Benoit Hiro Furuya, Japanese Business Services — Transfer Pricing

Matt Jennings  Katherine Pinzon,

Americas Transfer Pricing Leader (resident in Houston)

Business Tax Services Jamison Meredith,

Federal Tax Advisory Markets Leader

David Miller, Co-Leader of the National Tax Passthrough Transactions Group

Bobby Stover, Americas Family Enterprise and Family Office Leader

Tax and Finance Operate Jay Fenlaw

+1 (214) 969-9772 Mobile: +1 (214) 597-3534 Email: barrett.benoit@ey.com +1 (214) 754-3404 Mobile: +1 (972) 800-0488 Email: hiroaki.furuya@ey.com +1 (214) 665-5076 Email: matt.jennings@ey.com +1 (713) 750-4655 Mobile: +1 (305) 799-7674 Email: katherine.pinzon@ey.com

+1 (214) 969-8119 Email: jamison.meredith@ey.com +1 (214) 969-0636 Email: david.miller@ey.com +1 (214) 969-8321 Email: bobby.stover@ey.com

+1 (214) 969-8259 Mobile: +1 (214) 707-3568 Email: jay.fenlaw@ey.com

Indirect Tax  David Yerkes

+1 (214) 969-0662 Email: david.yerkes@ey.com

International Tax and Transaction Services – Latin America Business Center – Global Tax Desk Network Alejandra Sanchez de la Garza, Mexico

Indirect Tax – US VAT Practice Eva Velin

+1 (312) 879-3597 Email: alejandra.sanchez@ey.com +1 (214) 969-8953 Mobile: +1 (972) 854-3563 Email: eva.velin1@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Marissa Britton John Dixson Brandon Hayes

+1 (214) 665-5870 Email: marissa.britton@ey.com +1 (214) 754-3568 Mobile: +1 (214) 929-1605 Email: john.dixson@ey.com +1 (408) 947-5615 Mobile: +1 (617) 320-0371 Email: brandon.hayes@ey.com

1988 U n i ted S tate s Kelly Worle Mark Maurer

Tax Technology and Transformation Claire Dornak Stephen Hernandez

+1 (214) 969-0852 Mobile: +1 (480) 313-0508 Email: kelly.worle@ey.com +1 (214) 969-8758 Mobile: +1 (917) 583-7147 Email: mark.maurer@ey.com +1 (713) 750-4918 Email: claire.dornak@ey.com +1 (214) 754-3432 Email: stephen.hernandez@ey.com

Denver, Colorado Ernst & Young LLP 370 17th Street, Suite 4800 Denver, CO 80202

GMT -7 +1 (720) 931-4000 Fax: +1 (720) 931-4444

International Tax and Transaction Services – International Corporate Tax Advisory Andrew J. Cooper

+1 (720) 931-4505 Mobile: +1 (720) 878-6900 Email: andrew.cooper@ey.com

International Tax and Transaction Services – Transfer Pricing Jonathan Voll

Business Tax Services Anthony Nitti,

EY Private National Tax Department

Global Compliance and Reporting Matt Lazzeri Doug Scheetz

Global Trade

Tanna Johnson

+1 (720) 931-4392 Email: jonathan.voll@ey.com

+1 (720) 931-4504 Email: tony.nitti@ey.com

+1 (720) 931-4676 Email: matt.lazzeri@ey.com + 1 (720) 931-4012 Email: doug.scheetz@ey.com +1 (720) 931-4845 Email: tanna.zingula@ey.com

Detroit, Michigan Ernst & Young LLP One Kennedy Square 777 Woodward Avenue Suite 1000 Detroit, MI 48226-3529

GMT -5 +1 (313) 628-7100 Fax: +1 (313) 628-7101

International Tax and Transaction Services – International Corporate Tax Advisory Derek Burgess (resident in Grand Rapids)

Steven C. DeMers Daniel McMann

+1 (616) 336-8235 Mobile: +1 (616) 633-8297 Email: derek.burgess@ey.com +1 (313) 628-8490 Mobile: +1 (734) 634-0019 Email: steven.demers@ey.com +1 (313) 628-8740 Mobile: +1 (313) 720-3389 Email: daniel.mcmann@ey.com

U n i ted S tate s 1989 Jeffrey M. Michalak Mark J. Mukhtar, International Tax Quantitative Services

Stephen E. Slazinski

+1 (313) 628-8460 Mobile: +1 (248) 207-1629 Email: jeffrey.michalak@ey.com +1 (313) 628-7150 Mobile: +1 (248) 840-0525 Email: mark.mukhtar@ey.com +1 (313) 628-8909 Mobile: +1 (248) 703-8785 Email: stephen.slazinski@ey.com

Indirect Tax Chris Gunder

+1 (313) 628-8820 Mobile: +1 (330) 612-3251 Email: chris.gunder@ey.com

International Tax and Transaction Services – Transfer Pricing Mike Beeman (resident in Grand Rapids)

Kevin McCracken

+1 (616) 336-8256 Email: michael.beeman@ey.com +1 (313) 628-7303 Email: kevin.mccracken@ey.com

International Tax and Transaction Services – Transaction Tax Advisory John Simon (resident in Chicago)

+1 (312) 879-4300 Mobile: +1 (770) 403-0033 Email: jfsimon@ey.com

Chinese Business Services Sandra Jin

(resident in Cleveland)

+1 (216) 583-4301 Mobile: +1 (614) 565-3638 Email: sandra.jin@ey.com

Global Compliance and Reporting Jodie Cosbey

+1 (313) 628-8953 Email: jodie.cosbey@ey.com

Houston, Texas Ernst & Young LLP 1401 McKinney Street Suite 2400 Houston, TX 77010

GMT -6 +1 (713) 750-1500 Fax: +1 (713) 750-1501

International Tax and Transaction Services – International Corporate Tax Advisory Mia Bertagnolli Sarah Busker Sjaak de Pagter John Fiorito Daniel McMaster Amy (Ritchie) Reneau, Americas EY Law Leader

Trey Whitten

+1 (713) 750-5131 Email: mia.bertagnolli@ey.com +1 (713) 750-1598 Mobile: +1 (281) 627-4331 Email: sarah.busker@ey.com + 1 (713) 276-4535 Mobile: +1 (832) 646-5556 Email: sjaak.depagter@ey.com +1 (713) 750-5149 Mobile: +1 (832) 833-0278 Email: john.fiorito@ey.com +1 (713) 750-1481 Email: daniel.mcmaster@ey.com +1 (713) 750-5276 Mobile: +1 (512) 423-8655 Email: amy.reneau@ey.com +1 (713) 750-5965 Email: trey.whitten1@ey.com

1990 U n i ted S tate s International Tax and Transaction Services – Transfer Pricing Margaret Brown Mark Camp Larry Eshleman Bill Macey

+1 (713) 750-1413 Email: margaret.brown@ey.com +1 (713) 750-4883 Mobile: +1 (832) 754-3192 Email: mark.camp@ey.com +1 (713) 750-8384 Mobile: +1 (832) 687-9541 Email: larry.eshleman@ey.com +1 (713) 750-1283 Mobile: +1 (713) 705-3062 Email: bill.macey@ey.com

 Katherine Pinzon,

+1 (713) 750-4655 Mobile: +1 (305) 799-7674 Email: katherine.pinzon@ey.com

Americas Transfer Pricing Leader

International Tax and Transaction Services – Latin America Business Center – Global Tax Desk Network Enrique Gonzalez Cruz, Mexico Latin America Regional

+1 (713) 750-8107 Email: enrique.cruz@ey.com

Transfer Pricing

International Tax and Transaction Services – Transaction Tax Advisory Tim Devetski

+1 (713) 750-4597 Mobile: +1 (832) 202-8496 Email: tim.devetski@ey.com

Brett Enzor Mitra Ghaemmaghami Aparna Koneru

+1 (214) 969-8980 Mobile: +1 (917) 325-4432 Email: brett.enzor@ey.com +1 (713) 750-1585 Email: mitra.ghaemmaghami@ey.com +1 (713) 750-8747 Email: aparna.koneru@ey.com

Christopher J. Lallo Patrick Renckly

+1 (713) 750-5159 Mobile: +1 (832) 731-6417 Email: chris.lallo@ey.com +1 (713) 750-8233 Mobile: +1 (412) 877-9723 Email: patrick.renckly@ey.com

Business Tax Services Kiara Rankin, US Tax Policy and Controversy Leader

Kevin Richards, Co-Leader of the National Tax Passthrough Transactions Group

Global Compliance and Reporting Jessica Blackmon

Global Trade

Michael Leightman Bryan Schillinger Shane Williams

+1 (713) 750-4515 Email: kiara.rankin@ey.com +1 (713) 750-1419 kevin.richards@ey.com

+1 (713) 750-8630 Mobile: +1 (225) 802-5247 Email: jessica.blackmon@ey.com +1 (713) 750-1335 Mobile: +1 (713) 598-2848 Email: michael.leightman@ey.com +1 (713) 750-5209 Mobile: +1 (713) 385-0305 Email: bryan.schillinger@ey.com +1 (713) 751-5715 Mobile: +1 (281) 851-8796 Email: shane.williams1@ey.com

U n i ted S tate s 1991 Indirect Tax – US VAT Practice Dhara Khanna

+1 (713) 750-4854 Email: dhara.khanna@ey.com

Indianapolis, Indiana Ernst & Young LLP Chase Tower 111 Monument Circle Suite 4000 Indianapolis, IN 46204

GMT -5 +1 (317) 681-7000 Fax: +1 (317) 681-7216

International Tax and Transaction Services – International Corporate Tax Advisory Stephen Slazinski (resident in Detroit)

+1 (313) 628-8909 Email: stephen.slazinski@ey.com

International Tax and Transaction Services – Transfer Pricing Rebecca Coke

(resident in Chicago)

Karl Rothfuss (resident in Cincinnati)

+1 (312) 879-2762 Email: rebecca.coke@ey.com +1 (513) 612-1568 Mobile: +1 (513) 307-5917 Email: karl.rothfuss@ey.com

International Tax and Transaction Services – International Capital Markets Tyler Arbogast John Simon

(resident in Chicago)

+1 (202) 327-6867 Email: tyler.arbogast@ey.com +1 (312) 879-4300 Email: jfsimon@ey.com

International Tax and Transaction Services – Transaction Tax Advisory John Simon

(resident in Chicago)

Global Compliance and Reporting Molly Murphy

+1 (312) 879-4300 Email: jfsimon@ey.com

+1 (317) 681-7309 Email: molly.murphy@ey.com

Irvine, California Ernst & Young LLP 18101 Von Karman Avenue Suite 1700 Irvine, CA 92612-1007

GMT -8 +1 (949) 794-2300 Fax: +1 (949) 437-0590

International Tax and Transaction Services – International Corporate Tax Advisory Revital Gallen,

Financial Services Organization

Kevin Ma

+1 (949) 437-0302 Mobile: +1 (973) 420-4120 Email: revital.gallen@ey.com +1 (949) 437-0395 Email: kevin.ma@ey.com

International Tax and Transaction Services – Transfer Pricing Silviu Dochia Melody Leung

Global Compliance and Reporting John Chadwick

+1 (949) 437-0554 Email: silviu.dochia@ey.com +1 (949) 437-0423 Mobile: +1 (714) 425-3022 Email: melody.leung@ey.com +1 (949) 437-0764 Email: john.chadwick@ey.com

1992 U n i ted S tate s Clark Welton

Global Trade

Sundar Markandan

Business Tax Services Joseph Cruz

+1 (949) 437-0341 Email: clark.welton@ey.com +1 (949) 838-3372 Email: sundar.markandan@ey.com +1 (949) 437-0276 Email: joseph.cruz@ey.com

Kansas City, Missouri Ernst & Young LLP One Kansas City Place 1200 Main Street Suite 2500 Kansas City, MO 64105-2143

GMT -6 +1 (816) 474-5200 Fax: +1 (816) 480-5369

International Tax and Transaction Services – International Corporate Tax Advisory Ron Pierce

+1 (816) 480-5229 Mobile: +1 (816) 668-8176 Email: ron.pierce@ey.com

International Tax and Transaction Services – Transfer Pricing Erin Benedict

(resident in St. Louis)

+1 (314) 290-1286 Email: erin.benedict@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Michelle Brady

(resident in St. Louis)

Global Compliance and Reporting Jason Carlstedt

+1 (314) 290-1307 Email: michelle.brady@ey.com

+1 (816) 480-5335 Mobile: +1 (913) 558-6335 Email: jason.carlstedt@ey.com

Los Angeles, California Ernst & Young LLP 725 S. Figueroa Street 5th Floor Los Angeles, CA 90017-5418

GMT -8 +1 (213) 977-3200 Fax: +1 (213) 977-3978

International Tax and Transaction Services – International Corporate Tax Advisory David Gill Michael Harper Manish Patel Bryant Turner,

Financial Services Organization

Justin Yin Cynthia Yu

+1 (213) 977-3844 Mobile: +1 (626) 437-6997 Email: david.gill@ey.com +1 (213) 240-7110 Email: michael.harper1@ey.com +1 (213) 977-3846 Email: manish.patel@ey.com +1 (213) 977-7775 Email: bryant.turner@ey.com +1 (213) 977-3641 Email: justin.yin@ey.com +1 (213) 240-7005 Mobile: +1 (626) 399-8951 Email: cynthia.yu@ey.com

U n i ted S tate s 1993 International Tax and Transaction Services – International Capital Markets Lena Hines

+1 (213) 977-1532 Mobile: +1 (213) 660-6836 Email: lena.hines@ey.com

International Tax and Transaction Services – Transfer Pricing Melody Leung

(resident in Irvine)

+1 (949) 437-0423 Mobile: +1 (714) 425-3022 Email: melody.leung@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Michelle Albert Richard Fung Torsdon Poon Amy F. Ritz Armita Sobhi Todd Stein Zane Tominna

Global Compliance and Reporting Greg Brubach Randy Carpenter

Business Tax Services Eric Block Kimberly Harrington Juliette Meunier,

Employee Financial Services (EFS) Leader

Indirect Tax

 Ali Vahdat, Americas Leader, Indirect/State and Local Tax

Indirect Tax – US VAT Practice Ela Choina Paul Joosten

+1 (213) 977-3299 Email: michelle.albert@ey.com +1 (213) 977-5856 Mobile: +1 (626) 278-4330 Email: richard.fung@ey.com +1 (213) 977-3183 Mobile: +1 (202) 327-8005 Email: torsdon.poon@ey.com +1 (213) 977-7753 Mobile: +1 (310) 213-0380 Email: amy.ritz@ey.com +1 (213) 977-3973 Email: armita.sobhi@ey.com +1 (213) 977-7719 Email: todd.stein@ey.com +1 (213) 977-3535 Email: zane.tominna@ey.com

+1 (213) 977-3862 Email: gregory.brubach@ey.com +1 (805) 778-7026 Mobile: +1 (805) 469-7303 randy.carpenter@ey.com +1 (213) 977-3455 Mobile: +1 (310) 850-8825 Email: eric.block@ey.com +1 (213) 977-3432 Email: kim.harrington@ey.com +1 (213) 977-3800 Email: juiette.meunier@ey.com

+1 (213) 977-3941 Mobile: +1 (415) 218-7998 Email: ali.vahdat@ey.com +1 (312) 879-2935 Mobile: +1 (708) 351-8223 Email: ela.choina@ey.com +1 (213) 309-8659 Email: paul.joosten1@ey.com

International Tax and Transaction Services – Latin America Business Center – Global Tax Desk Network

Tak Morimoto, Mexico

Tax Technology and Transformation Ryan Malizio

+1 (213) 977-4320 Email: tak.morimoto@ey.com +1 (213) 977-3620 Email: ryan.malizio@ey.com

1994 U n i ted S tate s Immaculate Nantale

+1 (213) 202-8923 Email: immaculate.nantale@ey.com

Louisville, Kentucky Ernst & Young LLP Suite 1200 400 West Market Street Louisville, KY 40202

GMT -5 +1 (502) 585-1400 Fax: +1 (502) 584-4221

International Tax and Transaction Services – International Corporate Tax Advisory Tyler Martus

(resident in Cincinnati)

+1 (513) 612-1448 Email: tyler.martus@ey.com

International Tax and Transaction Services – Transfer Pricing Karl Rothfuss

(resident in Cincinnati)

+1 (513) 612-1568 Mobile: +1 (513) 307-5917 Email: karl.rothfuss@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Paul Walker

(resident in Cincinnati)

Global Compliance and Reporting Eric Scott

+1 (513) 612-1620 Email: paul.walker@ey.com +1 (502) 585-6554 Email: eric.scott@ey.com

Metropark, New Jersey Ernst & Young LLP 99 Wood Avenue South P.O. Box 751 Iselin, NJ 08830-0471

GMT -5 +1 (732) 516-4200 Fax: +1 (732) 516-4412

International Tax and Transaction Services – International Corporate Tax Advisory John Crucs Michael Luke Andrea Varga

Global Compliance and Reporting Abdul Ajani

+1 (732) 516-3751 Mobile: +1 (973) 420-6323 Email: john.crucs@ey.com +1 (212) 773-4071 Mobile: +1 (973) 668-0363 Email: michael.luke@ey.com +1 (732) 516-4417 Mobile: +1 (848) 333-6500 Email: andrea.varga@ey.com

+1 (732) 516-4252 Email: abdullatif.ajani@ey.com

Miami, Florida Ernst & Young LLP 2 Miami Central 700 NW 1st Avenue Suite 1500 Miami, FL 33136

GMT -5 +1 (305) 358-4111 Fax: +1 (305) 373-3170

International Tax and Transaction Services – International Corporate Tax Advisory Patricia M. Iribarren

+1 (305) 415-1324 Mobile: +1 (305) 297-5700 Email: patricia.iribarren@ey.com

U n i ted S tate s 1995 Mike Perez Dmitri Semenov,

Financial Services Organization

+1 (305) 415-1818 Mobile: +1 (786) 236-9784 Email: mike.perez@ey.com +1 (212) 773-2552 Mobile: +1 (347) 528-7598 Email: dmitri.semenov@ey.com

International Tax and Transaction Services – Transfer Pricing Patty Burleson Jost Funke Kent Stackhouse, National Office, TP Controversy (resident in Austin)

+1 (305) 415-1442 Mobile: +1 (330) 294-8158 Email: patty.burleson@ey.com +1 (305) 358-4111 Mobile: +1 (305) 608-2744 Email: jost.funke@ey.com +1 (202) 327-6829 Mobile: +1 (786) 877-6186 Email: kent.stackhouse@ey.com

International Tax and Transaction Services – Private Company Services Annette Rojas

+1 (202) 327-6867 Email: annette.rojas@ey.com

Indirect Tax – US VAT Practice Enrique Agresott Garcia Dominik Betz Louise Brown Dominic Mackey Adriana Trujillo Castellanos

+1 (305) 415-1742 Mobile: +1 (201) 381-9885 Email: enrique.agresottgarcia@ey.com +1 (212) 773-0024 Email: dominik.betz1@ey.com +1 (305) 415-1529 Email: louise.brown1@ey.com +1 (305) 415-1629 Mobile: +1 (786) 731-0553 Email: dominic.mackey2@ey.com +1 (305) 514-1369 Mobile: +1 (305) 608-4835 Email: adriana.trujillo.castellanos@ ey.com

Latin America Business Center – Global Tax Desk Network Jesus Castilla, Transaction Services US Inbound

Paulo Espindula Paola Garrido, Transaction Services US Inbound

Terri Grosselin Naara Ramirez Adriana Sanmarti, Transaction Services US Inbound

+1 (305) 415-1416 Email: jesus.castilla@ey.com +1 (305) 415-1311 Email: paulo.espindula@ey.com +1 (305) 415-1569 Email: paola.m.garrido@ey.com +1 (305) 415-1344 Mobile: +1 (305) 495-1608 Email: terri.grosselin@ey.com +1 (305) 415-1322 Email: naara.y.ramirez@ey.com Mobile: +1 (914) 707-1373 Email: adriana.sanmarti@ey.com

International Tax and Transaction Services – Transaction Tax Advisory

 Elizabeth Arrendale, Americas Transaction Tax Advisory Leader

Lauren Byrne, Financial Services Organization

David Petrillo

+1 (305) 415-1483 Mobile: +1 (908) 285-4720 Email: elizabeth.arrendale@ey.com +1 (212) 773-9886 Mobile: +1 (917) 657-2083 Email: lauren.byrne@ey.com +1 (215) 448-5067 Email: david.petrillo@ey.com

1996 U n i ted S tate s Chris Mook Sang

Global Compliance and Reporting Richard Bruguera Heather Nisbeth,

Americas Tax Quality Leader

+1 (305) 415-1319 Email: chris.mooksang@ey.com +1 (305) 415-1702 Email: richard.bruguera@ey.com +1 (561) 955-8263 Email: heather.nisbeth@ey.com

Milwaukee, Wisconsin Ernst & Young LLP 875 East Wisconsin Avenue Milwaukee, WI 53202-5405

GMT -6 +1 (414) 273-5900 Fax: +1 (414) 223-7200

International Tax and Transaction Services – International Corporate Tax Advisory Nathan Beadle Janine Brzezinski

+1 (317) 681-7061 Mobile: +1 (612) 396-8364 Email: nathan.beadle@ey.com +1 (414) 223-7075 Email: janine.brzezinski@ey.com

International Tax and Transaction Services – Transfer Pricing Maison Miscavage

(resident in Chicago)

Nicholas Schaffer (resident in Minneapolis)

+1 (703) 747-0529 Email: maison.miscavage@ey.com +1 (612) 371-6728 Email: nicholas.schaffer@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Maryann D’Angelo

(resident in Minneapolis)

Matthew Hofheimer (resident in Chicago)

Global Compliance and Reporting

+1 (612) 371-8570 Mobile: +1 (703) 608-6868 Email: maryann.dangelo@ey.com +1 (312) 879-2515 Email: matthew.hofheimer@ey.com

Shawn Puechner

+1 (414) 223-7402 Mobile: +1 (414) 892-4001 Email: shawn.puechner@ey.com

Judy Hsiung

+1 (414) 223-7422 Email: judy.hsiung1@ey.com

Tax Technology and Transformation

Minneapolis, Minnesota Ernst & Young LLP 220 South Sixth Street Suite 1400 Minneapolis, MN 55402

GMT -6 +1 (612) 343-1000 Fax: +1 (612) 371-6788

International Tax and Transaction Services – International Corporate Tax Advisory Kyle Cannon Travis Kokal Marja Lutsep,

Financial Services Organization

Jim Zrust

+1 (612) 371-6381 Mobile: +1 (651) 329-5607 Email: kyle.cannon@ey.com +1 (612) 371-8404 Email: travis.kokal@ey.com +1 (612) 371-8583 Mobile: +1 (646) 856-2030 Email: marja.lutsep@ey.com +1 (612) 371-6295 Mobile: +1 (651) 210-0800 Email: jim.zrust@ey.com

U n i ted S tate s 1997 International Tax and Transaction Services – Transfer Pricing Nicholas Schaffer

+1 (612) 371-6728 Mobile: +1 (612) 384-8999 Email: nicholas.schaffer@ey.com

International Tax and Transaction Services – Transaction Tax Advisory  Steve Clausen, ITTS Private Equity Leader

Maryann D’Angelo Kevin Kaiser, Financial Services Organization

Global Compliance and Reporting Matt Tisdel

Tax Technology and Transformation David Nickson

+1 (212) 773-2844 Email: steve.clausen@ey.com +1 (612) 371-8570 Mobile: +1 (703) 608-6868 Email: maryann.dangelo@ey.com +1 (312) 879-4538 Email: kevin.kaiser@ey.com +1 (404) 817-5123 Email: matt.tisdel@ey.com + 1 (612) 371-6866 Email: david.nickson@ey.com

Nashville

GMT -5

Ernst & Young LLP 222 2nd Avenue South Suite 2100 Nashville, TN 37201 Tax Technology and Transformation Angela Sottek

Mobile: +1 (629) 216-5148 Email: angela.sottek@ey.com

Philadelphia, Pennsylvania Ernst & Young LLP Two Commerce Square 2001 Market Street, Suite 4000 Philadelphia, PA 19103-7096

GMT -5 +1 (215) 448-5000 Fax: +1 (215) 448-4069 +1 (215) 841-2643

International Tax and Transaction Services – International Corporate Tax Advisory John J. Brady Brett Cagliuso Rebecca Carey

+1 (215) 448-5377 Mobile: +1 (215) 479-2006 Email: john.brady@ey.com +1 (215) 448-5119 Email: brett.cagliuso@ey.com +1 (215) 448-5183 Email: rebecca.carey@ey.com

 Danielle C. Clark

+1 (203) 674-3693 Mobile: +1 (914) 414-3233 Email: danielle.clark@ey.com

Business Tax Services

Global Director of Customer Tax Operations and Reporting International Tax and Transaction Services – Transfer Pricing Olga Manziy

+1 (215) 841-0384 Mobile: +1 (215) 317-5885 Email: olga.manziy@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Robert Melnick

+1 (215) 448-4172 Mobile: +1 (609) 313-2845 Email: robert.melnick@ey.com

1998 U n i ted S tate s Global Compliance and Reporting Matt Jacoby

+1 (215) 448-5878 Email: matthew.jacoby@ey.com

Phoenix, Arizona Ernst & Young LLP One Renaissance Sq. Ste. 2300 Two North Central Phoenix, AZ 85004

GMT -7 +1 (602) 322-3000 Fax: +1 (602) 322-3023

International Tax and Transaction Services – International Corporate Tax Advisory Safali Bhakta Andrew J. Cooper (resident in Denver)

Dinesh Kakwani

Global Compliance and Reporting David Damron

+1 (602) 322-3313 Email: safali.bhakta@ey.com +1 (720) 931-4505 Mobile: +1 (720) 878-6900 Email: andrew.cooper@ey.com +1 (602) 322-3316 Mobile: +1 (917) 939-3950 Email: dinesh.kakwani@ey.com +1 (602) 322-3033 Email: david.damron@ey.com

Pittsburgh, Pennsylvania Ernst & Young LLP One PPG Place Suite 2100 Pittsburgh, PA 15222

GMT -5 +1 (412) 644-7800 Fax: +1 (412) 644-0477

International Tax and Transaction Services – International Corporate Tax Advisory Caleb Cunningham

+1 (412) 644-0472 Email: caleb.cunningham@ey.com

International Tax and Transaction Services – Transfer Pricing Rupesh Santoshi, National ICE Jeffrey Veleke

+1 (412) 644-7814 Mobile: +1 (612) 206-1510 Email: rupesh.santoshi@ey.com +1 (412) 644-0418 Mobile: +1 (412) 889-4265 Email: jeffrey.veleke@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Dan White

(resident in Chicago)

Global Compliance and Reporting Angela Weidman

Tax Technology and Transformation Philip Wright

+1 (312) 879-4195 Mobile: +1 (314) 255-9991 Email: dan.white@ey.com

+1 (412) 804-7682 Email: angela.weidman@ey.com +1 (412) 644-7828 Email: philip.wright@ey.com

Portland, Oregon Ernst & Young LLP One S.W. Columbia Street Suite 1050 Portland, OR 97258

GMT -8 +1 (503) 414-7900 Fax: +1 (503) 414-7990

U n i ted S tate s 1999 International Tax and Transaction Services – International Corporate Tax Advisory Andy Brown

(resident in Seattle)

Michael Ferguson (resident in Seattle)

Tracy Fisher

+1 (206) 262-7011 Email: andy.brown@ey.com +1 (206) 654-7485 Mobile: +1 (206) 910-1541 Email: michael.ferguson@ey.com +1 (503) 414-7935 Mobile: +1 (408) 309-1523 Email: tracy.fisher@ey.com

International Tax and Transaction Services – Transfer Pricing Michael Bowes

(resident in San Francisco)

Nikhil Jain,

Financial Services Organization

Anne Welsh (resident in Seattle)

Global Trade

+1 (408) 947-5597 Mobile: +1 (408) 802-8072 Email: michael.bowes@ey.com +1 (503) 414-7958 Email: nikhil.jain@ey.com Mobile: +1 (206) 999-4537 Email: anne.welsh@ey.com

James Lessard-Templin

+1 (503) 414-7901 Email: james.lessardtemplin@ey.com

Terri Beigh

+1 (503) 327-2923 Email: terri.vining@ey.com

Tax Technology and Transformation

Richmond, Virginia Ernst & Young LLP The Edgeworth Building 2100 East Cary Street Suite 201 Richmond, VA 23223

GMT -5 +1 (804) 344-6000 Fax: +1 (804) 344-6067

International Tax and Transaction Services – International Corporate Tax Advisory Sonya Mann

Global Compliance and Reporting Mark Gauthier

Tax Technology and Transformation Erika Aderholz

+1 (804) 344-4511 Mobile: +1 (619) 243-9719 Email: sonya.mann@ey.com

+1 (860) 725-3905 Email: mark.gauthier@ey.com +1 (804) 344-6092 Email: erika.aderholz@ey.com

St. Louis, Missouri Ernst & Young LLP The Plaza in Clayton Suite 1300 190 Carondelet Plaza St. Louis, MO 63105-34334

GMT -6 +1 (314) 290-1000 Fax: +1 (314) 290-1882

International Tax and Transaction Services – International Corporate Tax Advisory Ron Pierce

(resident in Kansas City)

+1 (816) 480-5229 Mobile: +1 (816) 668-8176 Efax: +1 (866) 357-0336 Email: ron.pierce@ey.com

2000 U n i ted S tate s Steven Resnikoff

+1 (314) 290-1728 Mobile: +1 (612) 889-3809 Email: steven.resnikoff@ey.com

International Tax and Transaction Services – Transfer Pricing Erin Benedict Tobin E. Hopkins

(resident in Chicago)

Kevin McCracken (resident in Detroit)

+1 (314) 290-1286 Email: erin.benedict@ey.com +1 (312) 879-3137 Mobile: +1 (312) 203-2790 Email: tobin.hopkins@ey.com +1 (313) 628-7303 Email: kevin.mccracken@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Michelle Brady Dan White

(resident in Chicago)

Global Compliance and Reporting Kara Meister

+1 (314) 290-1307 Mobile: +1 (312) 952-5384 Email: michelle.brady@ey.com +1 (312) 879-4195 Mobile: +1 (314) 255-9991 Email: dan.white@ey.com +1 (314) 290-1780 Mobile: +1 (314) 651-8400 Email: kara.meister@ey.com

Salt Lake City, Utah Ernst & Young LLP 15 West South Temple Suite 1800 Salt Lake City, Utah 84101 United States

GMT -7 +1 (801) 350-3300 Fax: +1 (801) 350-3456

International Tax and Transaction Services – International Corporate Tax Advisory David Gill

(resident in Los Angeles)

Global Compliance and Reporting Rick Manning

Business Tax Services Joseph Cruz

(resident in Irvine)

+1 (213) 977-3844 Mobile: +1 (626) 437-6997 Email: david.gill@ey.com

+1 (801) 350-3461 Email: rick.manning@ey.com +1 (949) 437-0276 Email: joseph.cruz@ey.com

San Antonio, Texas Ernst & Young LLP 1800 Frost Bank Tower 100 West Houston Street San Antonio, TX 78205

GMT -6 +1 (210) 228-9696 Fax: +1 (210) 242-7252

International Tax and Transaction Services – International Corporate Tax Advisory Jamie Thorvilson Wolfe (resident in Austin)

Global Compliance and Reporting Jessica Gonzalez

+1 (512) 473-1689 Mobile: +1 (773) 383-6132 Email: jamie.thorvilson@ey.com

+1 (210) 242-7157 Mobile: +1 (210) 831-3607 Email: jessica.gonzalez@ey.com

U n i ted S tate s 2001 Trey Tschirhart

+1 (210) 242-7280 Email: trey.tschirhart@ey.com

San Diego, California Ernst & Young LLP 4370 La Jolla Village Drive Suite 500 San Diego, CA 92122

GMT -8 +1 (858) 535-7200 Fax: +1 (858) 535-7777

International Tax and Transaction Services – International Corporate Tax Advisory Kevin Ma

(resident in Irvine)

Manish Patel (resident in Los Angeles)

+1 (949) 437-0395 Email: kevin.ma@ey.com +1 (213) 977-3846 Email: manish.patel@ey.com

International Tax and Transaction Services – Global Tax Desk Network

Laura Martinez Ramos, BEPS

+1 (858) 535-7728 Email: laura.martinez.ramos1@ey.com

International Tax and Transaction Services – Transfer Pricing Silviu Dochia

(resident in Irvine)

Business Tax Services Debra Heiskala,

Americas Exempt Organization Tax Services Leader and Health Sector Leader

Global Compliance and Reporting Katy Franke

+1 (949) 437-0554 Email: silviu.dochia@ey.com

+1 (858) 535-7355 Email: debra.heiskala@ey.com

+1 (858) 535-7302 Email: katy.frankel@ey.com

Latin America Business Center – Global Tax Desk Network

Rodrigo Maldonado, Mexico Ernesto Ocampo, Mexico

Global Trade

Lynlee Brown

Business Tax Services Joseph Cruz

(resident in Irvine)

+1 (858) 404-9368 Email: rodrigo.a.maldonado@ey.com +1 (858) 535-7383 Mobile: +1 (619) 410-3642 Email: ernesto.ocampo@ey.com +1 (858) 535-7357 Mobile: +1 (760) 715-4151 Email: lynlee.brown@ey.com +1 (949) 437-0276 Email: joseph.cruz@ey.com

San Francisco, California Ernst & Young LLP 560 Mission Street Suite 1600 San Francisco, CA 94105-2907

GMT -8 +1 (415) 894-8000 Fax: +1 (415) 894-8099

International Tax and Transaction Services – International Corporate Tax Advisory Stephen Bates, National Tax

Anne Bouse

+1 (415) 894-8190 Mobile: +1 (415) 806-1044 Email: stephen.bates@ey.com +1 (415) 984-7827 Email: anne.bouse@ey.com

2002 U n i ted S tate s Daniel Fletcher, Financial Services Organization

Zak Perryman Nadia Serikova Cliff Tegel

+1 (415) 894-8884 Email: daniel.fletcher@ey.com +1 (415) 894-4395 Email: zak.perryman@ey.com +1 (415) 894-8813 Email: nadia.serikova@ey.com +1 (415) 894-8892 Email: cliff.tegel@ey.com

International Tax and Transaction Services – Global Tax Desk Network

Aras Gorkem, Netherlands Floris Kruijssen, Netherlands Flint Ophof, Netherlands

Global Compliance and Reporting John P. Basseer Brian Byrne

Law

Heather Deane

+1 (415) 894-8342 Email: aras.gorkem1@ey.com +1 (415) 894-4479 Email: floris.kruijssen1@ey.com +1 (415) 894-8047 Email: flint.ophof1@ey.com +1 (415) 894-8000 Mobile: +1 (202) 494-8584 Email: john.basseer@ey.com +1 (415) 894-8704 Email: brian.byrne1@ey.com +1 (415) 894-4304 Mobile: +1 (917) 566-2674 Email: heather.deane@ey.com

International Tax and Transaction Services – Transaction Tax Advisory  Marc Countryman, National Tax Department – Mergers and Acquisitions Leader

+1 (415) 894-8688 Email: marc.countryman@ey.com

Barbara Hobbs Greg Jansen Kirsten Malm Mark Olsen Jennifer Shearer Marc Zametto

+1 (415) 984-7051 Email: barbara.hobbs@ey.com +1 (415) 486-3605 Email: greg.jansen@ey.com +1 (415) 894-8443 Email: kirsten.malm@ey.com +1 (415) 894-8348 Mobile: +1 (415) 987-3180 Email: mark.olsen@ey.com +1 (415) 894-8378 Mobile: +1 (650) 906-0997 Email: jennifer.shearer@ey.com +1 (415) 894-8758 Email: marc.zametto@ey.com

International Tax and Transaction Services – Transfer Pricing Michael Bowes Sirsha Chatterjee

+1 (408) 947-5597 Mobile: +1 (408) 802-8072 Email: michael.bowes@ey.com +1 (412) 644-5373 Email: sirsha.chatterjee@ey.com

International Tax and Transaction Services – International Capital Markets Matthew Blum,

Financial Services Organization (Contractor)

Indirect Tax – US VAT Practice

Liz Day (Contractor)

+1 (415) 984-7198 Mobile: +1 (617) 642-7955 Email: matt.blum@ey.com

+1 (415) 894-8247 Mobile: +1 (415) 513-6047 Email: liz.day@ey.com

U n i ted S tate s 2003  Anne Freden, US Leader, VAT practice

Prabhat Nonia

+1 (415) 894-8732 Mobile: +1 (925) 588-6212 Email: anne.freden@ey.com +1 (415) 894-4472 Email: prabhat.nonia@ey.com

San Jose, California Ernst & Young LLP 303 Almaden Boulevard San Jose, CA 95110

GMT -8 +1 (408) 947-5500 Fax: +1 (408) 947-5716

International Tax and Transaction Services – International Corporate Tax Advisory Aaron Ashcraft Andrew Benfield Beth Carr

Long Hua

+1 (408) 947-6579 Mobile: +1 (408) 796-8168 Email: aaron.ashcraft@ey.com +1 (408) 947-5461 Email: andrew.benfield@ey.com +1 (408) 947-5426 Mobile: +1 (650) 248-6556 Email: beth.carr@ey.com +1 (408) 947-5786 Mobile: +1 (414) 975-2959 Email: jon.cisler@ey.com +1 (408) 947-5435 Mobile: +1 (408) 813-5027 Email: channing.flynn@ey.com +1 (408) 947-6677 Mobile: +1 (408) 205-7406 Email: long.hua@ey.com

Sadler Nelson Di Pan Samuel Phaup David Wachutka

+1 (408) 947-6523 Mobile: +1 (408) 234-7748 Email: sadler.nelson@ey.com +1 (408) 947-6545 Email: di.pan@ey.com +1 (408) 947-5526 Email: sam.phaup@ey.com +1 (408) 947-4919 Email: david.wachutka@ey.com

Jon Cisler Channing Flynn, National Tax

International Tax and Transaction Services – Global Tax Desk Network

Karl Doyle, Ireland Laura Katsma, Netherlands Melanie Rottgardt, Germany

+1 (408) 947-4977 Email: karl.doyle@ey.com +1 (415) 894-8923 Email: laura.katsma2@ey.com +1 (415) 894-8000 Email: melanie.rottgardt1@ey.com

International Tax and Transaction Services – Asia-Pacific Business Group – Global Tax Desk Network Aditya Modani, India Diana Wu, China Mainland

+1 (669) 649-8967 Email: aditya.modani1@ey.com +1 (408) 947-6873 Mobile: +1 (510) 676-6806 Email: diana.wu@ey.com

International Tax and Transaction Services – Transfer Pricing Steve Ahiabu Yiting An

+1 (206) 654-7631 Mobile: +1 (408) 367-9737 Email: stephen.ahiabu@ey.com +1 (408) 947-6767 Email: yiting.an@ey.com

2004 U n i ted S tate s Michael Bowes (resident in San Francisco)

Ameet Kapoor, National Tax Romita Mukherjee Sri Nagarajan Eric Olson

Global Compliance and Reporting Chad Bowar

+1 (408) 947-5597 Mobile: +1 (408) 796-8168 Email: michael.bowes@ey.com +1 (408) 947-5799 Mobile: +1 (510) 205-3725 Email: ameet.kapoor1@ey.com +1 (408) 918-5808 Email: romita.mukherjee@ey.com +1 (408) 918-5063 Mobile: +1 (408) 203-8907 Email: sri.nagarajan@ey.com +1 (408) 947-6542 Mobile: +1 (408) 431-7270 Email: eric.olson1@ey.com +1 (408) 947-5762 Email: chad.bowar@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Jill Franciosi Adam O’Brien Laynie Pavio

Global Trade

Lynlee Brown (resident in San Diego)

Michael Heldebrand, Americas/US Global Trade Practice Leader

Prentice Wells

+1 (408) 947-6863 Mobile: +1 (617) 320-0371 Email: jill.franciosi@ey.com +1 (408) 283-5030 Email: adam.obrien@ey.com +1 (408) 947-6606 Mobile: +1 (650) 796-8128 Email: laynie.pavio@ey.com

+1 (858) 535-7357 Mobile: +1 (760) 715-4151 Email: lynlee.brown@ey.com +1 (408) 947-6820 Mobile: +1 (713) 825-1639 Email: michael.heldebrand@ey.com +1 (408) 947-5438 Mobile: +1 (408) 859-4607 Email: prentice.wells@ey.com

Seattle, Washington Ernst & Young LLP 920 5th Avenue Seattle, WA 98104

GMT -8 +1 (206) 621-1800 Fax: +1 (206) 654-7799

International Tax and Transaction Services – International Corporate Tax Advisory Andy Brown Michael Ferguson

+1 (206) 262-7011 Email: andy.brown@ey.com +1 (206) 654-7485 Email: michael.ferguson@ey.com

International Tax and Transaction Services – Transfer Pricing Anne Welsh

+1 (206) 654-6317 Mobile: +1 (206) 999-4537 Email: anne.welsh@ey.com

International Tax and Transaction Services – Global Tax Desk Network

Willy van Exel, EMEIA

+1 (212) 773-3969 Email: willy.vanexel@ey.com

Scott Jaconetty Carl Mackleit

+1 (949) 437-0792 Email: scott.jaconetty@ey.com +1 (206) 654-7602 Email: carl.mackleit@ey.com

Global Compliance and Reporting

U n i ted S tate s 2005 Tax Policy and Controversy Bryon Christensen, Tax Controversy

Tax Technology and Transformation PJ Stratton

+1 (206) 654-7479 Email: bryon.christensen@ey.com +1 (206) 654-7675 Email: pj.stratton@ey.com

Stamford, Connecticut Ernst & Young LLP 300 First Stamford Place 3rd Floor Stamford, CT 06902

GMT -5 +1 (203) 674-3000 Fax: +1 (203) 674-3228

International Tax and Transaction Services – International Corporate Tax Advisory David Caracciolo Bryan Zetlin

Global Compliance and Reporting Jon Baronowski Joe McCormack

Tax and Finance Operate Tom Catropa

+1 (203) 674-3025 Mobile: +1 (646) 250-8636 Email: david.caracciolo@ey.com +1 (203) 674-3055 Mobile: +1 (302) 562-8379 Email: bryan.zetlin@ey.com

+1 (203) 674-3448 Email: jon.baronowski@ey.com +1 (203) 674-3206 Email: joseph.mccormack04@ey.com +1 (203) 674-3206 Email: tom.catropa@ey.com

Tysons, Virginia Ernst & Young LLP 1775 Tysons Boulevard Tysons, VA 22102

GMT -5 +1 (703) 747-1000 Fax: +1 (703) 747-0100 +1 (703) 747-0128

International Tax and Transaction Services – International Corporate Tax Advisory Preya P. Saroop Hui Yu

+1 (202) 327-7476 Mobile: +1 (407) 923-4694 Email: preya.patel@ey.com +1 (571) 633-6320 Mobile: +1 (202) 403-9323 Email: hui.yu1@ey.com

Kendra McDermand

+1 (703) 747-1133 Mobile: +1 (917) 769-5007 Email: kendra.mcdermand@ey.com

International Tax and Transaction Services – Operating Model Effectiveness

International Tax and Transaction Services – Transfer Pricing Hien Nguyen

+1 (703) 747-0574 Mobile: +1 (301) 728-8343 Email: hien.nguyen@ey.com

International Tax and Transaction Services – Transaction Tax Advisory Kristin Jones

+1 (703) 747-0724 Mobile: +1 (240) 479-9419 Email: kristin.jones@ey.com

2006 U n i ted S tate s Lynne Mauroner Meredith Payne Scott Vaughn

+1 (212) 773-0625 Mobile: +1 (919) 949-4366 Email: lynne.mauroner@ey.com +1 (703) 747-0493 Mobile: +1 (703) 663-0781 Email: meredith.payne@ey.com +1 (703) 747-1564 Mobile: +1 (703) 772-4368 Email: scott.vaughn@ey.com

Global Compliance and Reporting Jennifer Rewis

Business Tax Services Michael S. Warsaw

Washington, DC Ernst & Young LLP National Office 1101 New York Avenue NW Washington, DC 20005

+1 (703) 747-1438 Email: jennifer.rewis@ey.com +1 (703) 747-1253 Email: mike.warsaw@ey.com

GMT -5 +1 (202) 327-6000 Fax: +1 (202) 327-6200 (General) +1 (202) 327-6721

International Tax and Transaction Services – International Corporate Tax Advisory Arlene Fitzpatrick

+1 (202) 327-7284 Mobile: +1 (202) 286-3505 Email: arlene.fitzpatrick@ey.com

 Jonny Lindroos, Americas International Tax and Transaction Services Market Leader

+1 (212) 773-1951 Mobile: +1 (646) 479-6663 Email: jonathan.lindroos@ey.com +1 (202) 327-7020 Mobile: +1 (216) 235-4952 Email: enrica.ma@ey.com +1 (202) 327-7453 Email: martin.milner@ey.com +1 (202) 327-8026 Email: john.morris@ey.com +1 (202) 327-7200 Mobile: +1 (703) 229-9803 Email: jose.murillo@ey.com +1 (202) 327-6868 Mobile: +1 (703) 919-0195 Email: chris.ocasal@ey.com +1 (212) 773-0189 Mobile: +1 (516) 510-2116 Email: colleen.oneill@ey.com

Enrica Ma Martin Milner John Morris  Jose Murillo, Americas ITTS Leader

Chris Ocasal, Financial Services Organization

 Colleen O’Neill,

International Tax and Transaction Services National Tax Leader (resident in New York)

John Owsley Stephen Peng Zach Pouga (resident in New York)

Joshua Ruland Ray Stahl Julia Tonkovich

+1 (202) 327-6853 Email: john.owsley@ey.com +1 (202) 327-7471 Email: stephen.peng@ey.com +1 (212) 773-8518 Email: zach.pouga.tinhaga@ey.com +1 (202) 327-7238 Email: joshua.ruland@ey.com +1 (202) 327-5798 Email: raymond.stahl@ey.com +1 (202) 327-8801 Email: julia.m.tonkovich@ey.com

U n i ted S tate s 2007 Jason Yen

+1 (202) 327-7067 Email: jason.yen@ey.com

International Tax and Transaction Services – Operating Model Effectiveness (OME)  Al G. Paul, Americas OME Leader

+1 (202) 327-6056 Mobile: +1 (703) 969-2352 Email al.paul@ey.com

International Tax and Transaction Services – International Capital Markets Matthew Blum, Financial Services Organization (Contractor; resident in San Francisco)

Liz Hale  Lee Holt, International Tax and Transaction Services Capital Markets Leader (resident in New York)

Matthew Stevens Mathew Urbina Michael Yaghmour

+1 (415) 984-7198 Mobile: +1 (617) 642-7955 Email: matt.blum@ey.com +1 (202) 327-8070 Email: liz.hale@ey.com +1 (212) 773-9636 Mobile: +1 (917) 232-7056 Email: lee.holt@ey.com

+1 (202) 327-6846 Mobile: + 1 (703) 407-6421 Email: matthew.stevens@ey.com +1 (202) 327-7094 Mobile: +1 (202) 841-2101 Email: mathew.urbina@ey.com +1 (202) 327-6072 Mobile: +1 (202) 360-8283 Email: michael.yaghmour@ey.com

International Tax and Transaction Services – Transfer Pricing Ameet Kapoor (resident in San Jose)

Ryan Kelly, TP Controversy Carlos Mallo Donna McComber, TP Controversy Mike McDonald Thomas Ralph Kent Stackhouse, National Office,

TP Controversy (resident in Austin)

+1 (408) 947-5799 Email: ameet.kapoor1@ey.com + 1 (202) 327-5728 Email: ryan.j.kelly@ey.com +1 (202) 327-5689 Email: carlos.mallo@ey.com +1 (202) 327-8975 Mobile: +1 (571) 283-1622 Email: donna.mccomber@ey.com +1 (202) 327-7980 Email: michael.mcdonald4@ey.com +1 (202) 327-5706 Email: thomas.ralph@ey.com +1 (202) 327-6829 Mobile: +1 (786) 877-6186 Email: kent.stackhouse@ey.com

International Tax and Transaction Services – National Tax Department (NTD) – Mergers and Acquisitions Group Donald Bakke

+1 (202) 327-6103 Mobile: +1 (202) 258-5823 Email: donald.bakke@ey.com

 Marc Countryman, National Tax Department – Mergers and Acquisitions Leader (resident in San Francisco)

+1 (415) 894-8688 Email: marc.countryman@ey.com

Andrew J. Dubroff

+1 (202) 327-8730 Email: andrew.dubroff@ey.com

Stephen P. Fattman

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(resident in Los Angeles)

2008 U n i ted S tate s Nicole Field Randell Gartin Larry Garrett Andrew Herman Martin Huck Shane Kiggen Chris Nelson Brian Peabody Brian Reed  Amy J. Sargent, Transaction Cost Analysis Leader

Kirsten Simpson Karen Gilbreath Sowell Gary R. Vogel

+1 (202) 327-5945 Mobile: +1 (917) 670-4595 Email: nicole.field@ey.com Mobile: +1 (214) 926-5957 Email: randell.gartin@ey.com +1 (202) 327-6987 Mobile: +1 (301) 452-3318 Email: larry.garrett@ey.com +1 (202) 327-7193 Email: andrew.herman1@ey.com +1 (202) 327-5819 Mobile: +1 (202) 297-0307 Email: martin.huck@ey.com +1 (202) 327-7289 Email: shane.kiggen@ey.com +1 (202) 327-6631 Mobile: +1 (202) 236-3555 Email: christopher.nelson@ey.com +1 (202) 327-6440 Email: brian.peabody@ey.com +1 (202) 327-7889 Mobile: +1 (303) 701-5334 Email: brian.reed@ey.com +1 (202) 327-6481 Mobile: +1 (240) 460-6865 Email: amy.sargent@ey.com +1 (202) 327-6643 Email: kirsten.simpson@ey.com +1 (202) 327-8747 Mobile: +1 (202) 352-0165 Email: karen.sowell@ey.com +1 (202) 327-6392 Mobile: +1 (571) 218-7029 Email: gary.vogel@ey.com

Business Tax Services John DiIorio, Tax Controversy – Account Interest Group

Jim Givens, Americas EY Private Tax Leader

Aruna Kalyanam, Americas Sustainability Tax Practice – Policy

Marianne Kayan, EY Private/Cross-Border Leader

David H. Kirk, Private Tax National Tax Department Leader

Scott Mackay, Americas Director of Federal Tax Advisory

Dianne Mehany,

EY Private National Tax Department

Kirsten Wielobob, Tax Controversy

+1 (202) 327-6847 Email: john.diiorio@ey.com +1 (703) 747-0603 Email: james.givens@ey.com +1 (202) 327-7223 Email: aruna.kalyanam@ey.com +1 (202) 327-6071 Email: marianne.kayan@ey.com +1 (202) 327-7189 Email: david.kirk@ey.com +1 (202) 327-6069 Email: scott.mackay@ey.com +1 (202) 327-6066 Email: dianne.mehany@ey.com +1 (202) 327-5778 Mobile: +1 (443) 240-7845 Email: kirsten.wielobob@ey.com

Global Compliance and Reporting Jennifer Rewis

Tax Technology and Transformation Daren Campbell, Americas Tax Technology and Transformation Leader

+1 (703) 747-1438 Email: jennifer.rewis@ey.com +1 (202) 327-6539 Email: daren.campbell@ey.com

U n i ted S tate s 2009 Danyle Ordway

+1 (408) 947-5734 Email: danye.ordway@ey.com

A. At a glance Corporate Income Tax Rate (%) Corporate Capital Gains Tax Rate (%) Branch Tax Rate (%) Branch Profits Tax (%) Withholding Tax (%) (c) Dividends Interest Royalties from Patents, Know-how, etc. Net Operating Losses (Years) Carryback Carryforward

21 (a) 21 21 (a) 30 (b) 30 (d) 30 (d)(e) 30 (d) 0 (f) Unlimited (f)

(a) The 21% rate is effective for tax years beginning after 31 December 2017. In addition, many states levy income or capital-based taxes. A base erosion and anti-abuse tax and a corporate alternative minimum tax are also imposed on certain corporations. See Section B. (b) This is the branch profits tax applicable to non-US corporations (see Section D). (c) Rates may be reduced by treaty. (d) Applicable to payments to non-US corporations and nonresidents. (e) Interest on certain “portfolio debt” obligations issued after 18 July 1984 and non-effectively connected bank deposit interest are exempt from withholding tax. (f) A net operating loss deduction is generally limited to 80% of taxable income. Special rules apply to certain types of losses and entities. For details, see Section C.

B. Taxes on corporate income and gains Corporate income tax. US corporations are subject to US federal

taxation on their worldwide income, including income of foreign branches and certain income of their foreign subsidiaries (regardless of whether such income is repatriated to the United States in the year in which it is earned). If certain conditions are met, a US corporation is allowed a 100% deduction against the foreignsource portion of dividends received from certain foreign subsidiaries, including any gain from the sale or exchange of stock in a foreign subsidiary that is treated as a dividend under Section 1248 of the Internal Revenue Code (IRC). In general, foreign corporations are subject to US taxation on income that is effectively connected with a US trade or business and on certain other US-source income. However, if the foreign corporation is resident in a country having an income tax treaty with the United States and is eligible to claim the benefits of that treaty, only the foreign corporation’s business profits that are attributable to a permanent establishment in the United States are subject to US taxation and the rate of tax on certain other US-source income may be reduced. The 2022 Inflation Reduction Act included a new 15% corporate alternative minimum tax (CAMT) for companies that report over USD1 billion in aggregate average annual book income, over a three-year period, which applies to years beginning after 31 December 2022. An applicable corporation is liable for the CAMT to the extent that its "tentative minimum tax" exceeds its regular US federal income tax liability plus its liability for the base erosion and anti-abuse tax (BEAT).

2010 U n i ted S tate s Rates of corporate tax. For tax years beginning after 31 December

2017, a corporation’s taxable income is taxed at 21%. This rate applies both to US corporations and to the income of foreign corporations that is effectively connected with a US trade or business. Certain foreign corporations that are engaged in a US trade or business may be exempt from US tax on effectively connected income by reason of a treaty. Base erosion and anti-abuse tax. The BEAT is an additional tax

on corporations that are subject to US corporate income tax and that meet certain gross receipts and base erosion percentage thresholds. A taxpayer’s BEAT liability for a tax year is the excess, if any, of an amount equal to 10% (5% for tax years beginning in the 2018 calendar year and 12.5% for tax years beginning after 31 December 2025) of the taxpayer’s modified taxable income (MTI) over an amount equal to the taxpayer’s regular tax liability reduced by certain credits (including the foreign tax credit). In general, MTI is the taxpayer’s taxable income calculated without regard to any base erosion tax benefits (for example, current expenses or cost-recovery deductions) generated from base erosion payments and the base erosion percentage of certain net operating loss deductions. Base erosion payments include most deductible payments to foreign related persons, including payments for services, for the use of property and for depreciable or amortizable property. Base erosion payments generally do not include costs of goods sold, with exceptions. Capital gains and losses. A corporation’s gains are taxed at the

same rates as ordinary income. In general, capital losses may offset only capital gains, not ordinary income. Subject to certain restrictions, a corporation’s excess capital loss may be carried back three years and forward five years to offset capital gains in such other years.

Administration. The annual tax return for domestic corporations is due by the 15th day of the fourth month after the close of the company’s tax year. A corporation is entitled, upon request, to an automatic six-month extension to file its return. In general, 100% of a corporation’s tax liability must be paid through quarterly estimated tax installments during the year in which the income is earned. The estimated tax payments are due on the 15th day of the 4th, 6th, 9th and 12th months of the company’s fiscal year. Credit for foreign taxes. A credit is allowed for foreign income taxes paid or accrued, or deemed paid, by US corporations, but the credit is generally limited to the amount of regular US tax on the taxpayer’s foreign-source taxable income. Separate limitations must also be calculated for specified categories of income, including passive income, general category income, foreign branch income, global intangible low-taxed income ([GILTI]; see Section C) and income resourced under a treaty.

C. Determination of taxable income General. Income for tax purposes generally is computed for a tax

year according to certain statutory tax provisions (for example, Sections 451 and 461 of the IRC) and underlying regulations. Consequently, taxable income typically does not equal income for financial reporting purposes.

U n i ted S tate s 2011

In general, a deduction is permitted for ordinary and necessary trade or business expenses. However, expenditures that create an asset having a useful life longer than one year (and not eligible for certain exceptions, such as those relating to the bonus depreciation deduction for qualified depreciable tangible property and eligible de minimis items) may need to be capitalized and recovered over an appropriate period. Depreciation. A depreciation deduction is available for most tan-

gible property (except land) used in a trade or business or held for the production of income, such as rental property. Tangible depreciable property that is used in the United States and placed in service after 1986 is generally depreciated under prescribed recovery periods pursuant to the Modified Accelerated Cost Recovery System (MACRS). In general, under the MACRS, each class is assigned a recovery period and a depreciation method. Significantly, under tax reform legislation effective for tax years beginning in 2018, a 100% first-year bonus depreciation deduction is allowed for certain qualified property acquired and placed in service after 27 September 2017 and before 1 January 2023. Qualified property generally includes tangible property with a recovery period of 20 years or less under MACRS (subject to certain significant exceptions related to designated types of real property improvements), provided the certain statutory requirements are met. After 2022, the rate of bonus depreciation for qualified property decreases over the next four years to the following rates: • 80% for property placed in service in 2023 • 60% for property placed in service in 2024 • 40% for property placed in service in 2025 • 20% for property placed in service in 2026 The cost of intangible assets developed by a taxpayer may be amortized over the determinable useful life of an asset. Certain intangible assets, including goodwill, going concern value, patents and copyrights, may generally be amortized over 15 years if they are acquired as part of a taxable acquisition of a business. Tax depreciation is generally subject to recapture on the sale of a depreciated asset to the extent that the sales proceeds exceed the tax value after depreciation. The amounts recaptured are subject to tax as ordinary income. Net operating losses. If allowable deductions of a US corporation

or branch of a foreign corporation exceed its gross income, the excess is called a net operating loss (NOL). With the exception of a two-year carryback for certain losses incurred in the trade or business of farming or of certain insurance companies, NOLs may not be carried back to prior years. However, corporations may generally carry losses forward indefinitely. A net operating loss deduction is generally limited to 80% of taxable income.

Inventories. Inventory is generally valued for tax purposes at either

cost or the lower of cost or market value. In determining the cost of goods sold, the two most common inventory flow assumptions used are last-in, first-out (LIFO) and first-in, first-out (FIFO). The method chosen must be applied consistently. Uniform capitalization rules require the inclusion in inventory costs of allocable indirect costs.

2012 U n i ted S tate s Dividends. In general, dividends received by a US corporation from other US corporations qualify for a 50% dividends-received deduction, subject to certain limitations. The dividends-received deduction is generally increased to 65% of the dividend if the recipient corporation owns at least 20% of the distributing corporation. Dividend payments between members of an affiliated group of US corporations qualify for a 100% dividends-received deduction. In general, an affiliated group consists of a US parent corporation and all other US corporations in which the parent owns, directly or indirectly through one or more chains, at least 80% of the total voting power and value of all classes of shares (excluding non-voting preferred shares). For distributions made after 31 December 2017, the foreign source-portion of certain dividends (excluding hybrid dividends) received by a US corporation from certain 10%-owned foreign corporations may qualify for a 100% dividends-received deduction. Consolidated returns. An affiliated group of US corporations (as

described in Dividends) may elect to determine its taxable income and tax liability on a consolidated basis. The consolidated return provisions generally allow electing corporations to report aggregate group income and deductions. Consequently, the NOLs of some members of the group can, subject to certain limitations, be used to offset the taxable income of other members of the group, and transactions between group members, such as intercompany sales and dividends, are generally deferred or eliminated until there is a transaction outside the group. Under certain circumstances, losses incurred on the sale of consolidated subsidiaries are disallowed. Foreign subsidiaries. Under certain circumstances, undistributed

income of a foreign subsidiary controlled by US shareholders is taxed to the US shareholders on a current basis, as if the foreign subsidiary distributed a dividend on the last day of its tax year. This may result if the foreign subsidiary holds “United States property” (including loans to US shareholders) during its tax year or earns certain types of income (Subpart F, including certain passive income and “tainted” business income, and tested income that results in GILTI to the US shareholders).

Foreign-derived intangible income and global intangible low-taxed income deduction. For tax years beginning after 31 December

2017, a US corporation may deduct 37.5% (21.875% for tax years beginning after 31 December 2025) of its foreign-derived intangible income (FDII) and 50% (37.5% for tax years beginning after 31 December 2025) of its GILTI, subject to a taxable income limitation. In general, FDII equals the foreign-derived amount of a domestic corporation’s deemed intangible income that is driven, in part, by sales (or leases or licenses) of property to a foreign person for a foreign use or services provided to a person, or with respect to property, in a foreign location. Deemed intangible income equals deduction-eligible income (DEI) in excess of a deemed return from tangible depreciable assets that are held by the domestic corporation and that generate DEI. Anti-hybrid rules. For tax years beginning after 31 December 2017, a deduction is denied for any disqualified related-party amount paid or accrued pursuant to a hybrid transaction (involving payments that are treated as interest or royalties for US tax

U n i ted S tate s 2013

purposes but not by the recipient’s residence country) or by, or to, a hybrid entity (an entity that is fiscally transparent for US tax purposes but not for purposes of the tax law of the resident country, or vice versa).

D. Other significant taxes The following table summarizes other significant taxes. Nature of tax

Rate

Branch profits tax, on branch profits (reduced by reinvested profits and increased by withdrawals of previously reinvested earnings); the rate may be reduced by treaty 30% Branch interest tax, on interest expense paid by a branch in excess of the amount deductible against effectively connected income (unless the interest would be exempt from withholding tax if paid by a US corporation); the rate may be reduced by treaty 30% Personal holding company (PHC) tax, applies to a corporation that satisfies a passive-income test; in addition to regular tax; imposed on undistributed income 20% Accumulated earnings tax; penalty tax levied on a corporation (excluding a PHC) accumulating profits to avoid shareholder-level personal income tax; assessed on accumulated taxable income exceeding a calculated amount (at least USD250,000 or USD150,000 for certain personal services corporations) 20% State and local income taxes, imposed by most states and some local governments Various State and local sales taxes, imposed by many states and some local governments Various Payroll taxes Federal unemployment insurance (FUTA); imposed on first USD7,000 of wages 6.0% and 0.6% (assuming full credit of 5.4%) Workmen’s compensation insurance; provisions vary according to state laws; rates vary depending on nature of employees’ activities Various Social security contributions (including 1.45% Medicare tax); imposed on Wages up to USD168,600 (for 2024); paid by Employer 6.2% Employee 6.2% All covered wages (for 2024; Medicare tax); paid by Employer 1.45% Employee 1.45% (Effective from 1 January 2013, an additional Medicare tax of 0.9% applies to wages, tips, other compensation and self-employment income in excess of USD200,000 for taxpayers who file as single or head of household. For married taxpayers

2014 U n i ted S tate s Nature of tax

Rate

filing jointly and surviving spouses, the additional 0.9% Medicare tax applies to the couple’s combined wages in excess of USD250,000. The additional tax applies only to the amount owed by the employee; the employer does not pay the additional tax. Employers withhold tax only on wages in excess of USD200,000.)

E. Miscellaneous matters Foreign-exchange controls. The United States currently has no

foreign-exchange control restrictions.

Debt-to-equity rules. The United States has a number of provisions

that must be considered in evaluating whether a purported debt instrument is considered debt or equity for US tax purposes. Extensive regulations were promulgated for debt instruments issued after 4 April 2016 under Section 385 of the IRC. In such case, funds loaned to a corporation by a related party may be recharacterized by the Internal Revenue Service (IRS) as equity if a prohibited distribution (or similar) transaction occurs. As a result, the corporation’s deduction for interest expense may be disallowed, and principal and interest payments may be considered distributions to the related party and be subject to withholding tax at rates applicable to distributions. Documentation requirements, which were also a part of the same set of regulations, have been withdrawn but continue to exist in case law. In addition to the Section 385 regulations, the United States has extensive case law distinguishing debt from equity and generally applying some type of facts and circumstances test in determining whether an instrument issued by a business should be considered debt or equity for US tax purposes.

If an instrument is properly considered debt, there are a number of provisions that can deny or defer the deduction for interest expense. For example, interest on certain convertible debt instruments may be disallowed. In addition, interest expense accrued on a loan from a related foreign lender must be actually paid before the US borrower can deduct the interest expense. The most expansive interest expense limitation rule is Section 163(j) of the IRC, which generally applies to all taxpayers to limit the deduction for business interest to 30% of adjusted taxable income (ATI). For the first several years of application, ATI was computed without regard to depreciation, amortization or depletion. Beginning in 2022, however, ATI is decreased by those items, thereby making the computation 30% of net interest expense exceeding earnings before interest and taxes. The Coronavirus Aid, Relief, and Economic Security (CARES) Act passed in March 2020 increased the 30% limitation to 50% for two tax years (for all taxpayers except partnerships and in all cases subject to election out and back to 30%). Interest expense must be related to a “business,” which means the interest must be properly allocable to a trade or business. Certain exceptions apply, including a small business exception, and special rules apply to partnerships for purposes of determining the limitation. Disallowed interest may be carried forward to future years and allowed as a deduction. Final regulations were issued in 2020 and 2021 affirming application to controlled foreign corporations

U n i ted S tate s 2015

(CFCs) and also containing an expanded anti-abuse rule. In addition, proposed regulations were issued in 2018 and 2020. The final and proposed regulations provide certain specific rules with respect to the application of Section 163(j) of the IRC, and taxpayers are advised to analyze the application of these regulations. Transfer pricing. In general, the IRS may redetermine the tax lia-

bility of related parties if, in its discretion, this is necessary to prevent the evasion of taxes or to clearly reflect income. Specific regulations require that related taxpayers (including US persons and their foreign affiliates) deal among themselves on an arm’slength basis. Under the best-method rule included in the transferpricing regulations, the best transfer-pricing method is the one that provides the most reliable measure of an arm’s-length result, determined based on the facts and circumstances. Transferpricing methods that may be acceptable, depending on the circumstances, include the comparable profits method, comparable uncontrolled price method, cost-plus method, resale price method and profit-split method. It is possible to reach transferpricing agreements in advance with the IRS. If the IRS adjusts a taxpayer’s tax liability, tax treaties between the United States and other countries usually provide mutual agreement procedures for the allocation of adjustments between related parties in the two countries to avoid double tax.

F. Treaty withholding tax rates The following are US withholding tax rates for dividends, interest and royalties paid from the United States to residents of various treaty jurisdictions. Patent and know-how Dividends Interest royalties % % %

Australia Austria Bangladesh Barbados Belgium Bulgaria Canada Chile (tt) China Mainland Cyprus Czech Republic Denmark Egypt Estonia Finland France Germany Greece Hungary (j) Iceland India Indonesia Ireland Israel

0/5/15 (a) 5/15 (c) 10/15 (c) 5/15 (c) 0/5/15 (a) 5/10 (c) 5/15 (c) 5/15 (uu) 10 5/15 (c) 5/15 (c) 0/5/15 (a) 5/15 (c) 5/15 (c) 0/5/15 (a) 0/5/15 (a) 0/5/15 (a) 30 5/15 (c) 5/15 (c) 15/25 (c) 10/15 (c) 5/15 (c) 12.5/25 (c)

0/10 (b) 0 5/10 (d) 5 0 5 0 4/10/15 10 (x) 10 0 0 15 10 0 0 0 0/30 (i) 0 0 10/15 (l) 10 0 10/17.5 (n)

5 0 10 5 0 5 0/10 (e) 2/10 10 0 0/10 (f) 0 15 5/10 (g) 0 0 (h) 0 0 0 0/5 (k) 10/15 (m) 10 0 10/15 (o)

2016 U n i ted S tate s Patent and know-how Dividends Interest royalties % % %

Italy 5/15 (c) 0/10 (p) Jamaica 10/15 (c) 12.5 Japan (dd) 0/5/10 0 Kazakhstan 5/15 (c) 10 Korea (South) 10/15 (c) 12 Latvia 5/15 (c) 10 Lithuania 5/15 (c) 10 Luxembourg (oo) 0/5/15 (c)(s) 0 Malta 5/15 10 Mexico 0/5/10 (u) 4.9/10/15 (v) Morocco 10/15 (c) 15 Netherlands 0/5/15 (a) 0 New Zealand 0/5/15 (a)(c) 10 Norway 15 0 (y) Pakistan 15/30 (c) 30 Philippines 20/25 (c) 10/15 (z) Poland (bb) 5/15 (c) 0 Portugal 15 (cc) 10 Romania 10 10 Russian Federation (vv) 5/10 (c) 0 Slovak Republic 5/15 (c) 0 Slovenia 5/15 (c) 0/5 (qq) South Africa 5/15 (c) 0 Spain (ii) 0/5/15 0 Sri Lanka 15 10 Sweden 0/5/15 (a) 0 Switzerland (ff) 5/15 (c) 0 Thailand 10/15 (c) 10/15 (hh) Trinidad and Tobago 30 30 Tunisia 14/20 (c) 15 Türkiye 15/20 (c) 10/15 (ss) Ukraine 5/15 (c) 0 USSR (ll) 30 0 United Kingdom 0/5/15 (mm) 0 (nn) Venezuela 5/15 (c) 4.95/10 (t) Non-treaty jurisdictions 30 30 (w)

0/5/8 (q) 10 0 10 10/15 (r) 5/10 (g) 5/10 (g) 0 10 10 10 0 5 0 0/30 (pp) 15/25 (aa) 10 10 10/15 (ee) 0 0/10 (ee) 5 0 0 5/10 (gg) 0 0 5/8/15 (rr) 15 10/15 (jj) 5/10 (kk) 10 0 0 5/10 (kk) 30

Various exceptions (for example, for governmental entities and REITs) or conditions may apply (for example, a limitation-onbenefits provision), depending upon the terms of the particular treaty. (a) The 0% rate applies if dividends are paid by an 80%-owned US corporation to its parent company (80% ownership must be for at least a 12-month period ending on the date the dividend is declared or the entitlement is determined) and if certain other conditions are met. The 5% rate applies to dividends paid to a company that directly owns at least 10% of the voting power (or share capital, if applicable) of the payer. The 15% rate applies to other dividends. (b) The 10% rate applies to all interest payments with the following exceptions: • Interest derived by the government of a contracting state • Interest derived by certain financial institutions (c) The withholding rate is reduced to 5% (10% in the case of Bangladesh, Indonesia, Jamaica, Korea (South), Morocco, Thailand, and Trinidad and Tobago; 12.5% in the case of Israel; 14% in the case of Tunisia; 15% in the

U n i ted S tate s 2017 case of India, Pakistan and Türkiye and 20% in the case of the Philippines) if, among other conditions, the recipient is a corporation owning a specified percentage of the voting power of the distributing corporation. (d) The 5% rate applies to interest paid to banks or financial institutions and interest related to the sale on credit of industrial, commercial or scientific equipment or of merchandise. (e) The 0% rate applies to royalties for cultural works as well as to payments for the use of, or the right to use, computer software, patents and information concerning industrial, commercial and scientific experience. (f) The 0% rate applies to royalties paid for copyrights of literary, artistic or scientific works. The 10% rate applies to royalties paid for patents, trademarks, and industrial, commercial or scientific equipment or information. (g) The 5% rate applies to royalties paid for the use of commercial, industrial or scientific equipment. (h) The 0% rate applies to royalties paid for copyrights of literary, artistic or scientific works, cinematographic films, sound or picture recordings, software, patents, trademarks, designs or models, plans, secret formulas or processes, or other like right or property, or for information concerning industrial, commercial or scientific experience. (i) The exemption does not apply if the recipient controls directly or indirectly more than 50% of the voting power in the paying corporation. (j) On 4 February 2010, the United States and Hungary signed a new income tax treaty that would replace the existing treaty between the two countries. As of 31 December 2023, the proposed treaty had not yet received US Senate advice and consent to ratification. On 8 July 2022, the US Treasury officially began the process of terminating the US-Hungary tax treaty (signed in 1979). The termination of the treaty was effective on 8 January 2023, and with respect to taxes withheld at source, the convention ceased to have effect on 1 January 2024. (k) The treaty provides for a general exemption from withholding tax on royalties. A 5% withholding tax rate applies to royalties for trademarks and motion pictures. (l) The 10% rate applies to interest paid on loans granted by banks carrying on bona fide banking business and similar financial institutions. (m) The 10% rate generally applies to royalties for the use of industrial, commercial or scientific equipment. (n) The 10% rate applies to interest on bank loans. The 17.5% rate applies to other interest. (o) The 10% rate applies to copyright and film royalties. (p) The exemption applies to the following: • Interest paid to qualified governmental entities, provided the entity owns, directly or indirectly, less than 25% of the payer of the interest • Interest paid with respect to debt guaranteed or insured by a qualified governmental entity • Interest paid or accrued with respect to the sale of goods, merchandise or services • Interest paid or accrued on a sale of industrial, commercial, or scientific equipment (q) The 0% rate applies to royalties paid for the use of certain copyright materials. The 5% rate applies to royalties paid for the use of computer software and industrial, commercial or scientific equipment. The 8% rate applies in all other cases. (r) The 10% rate applies to royalties paid for copyrights or rights to produce or reproduce literary, dramatic, musical, or artistic works and to royalties paid for motion picture films. (s) The rate is 0% for dividends paid by a company resident in Luxembourg if the beneficial owner of the dividends is a company that is a resident of the United States and if, during an uninterrupted period of two years preceding the date of payment of the dividends, the beneficial owner of the dividends has held directly at least 25% of the voting shares of the payer. (t) The 4.95% rate applies to interest paid on loans made by financial institutions and insurance companies. The 10% rate applies to other interest. (u) The 0% rate applies to the following dividends: • Dividends paid to certain recipients that own at least 80% of the voting shares of the payer of the dividends • Dividends paid to certain pension plans The 5% rate applies if the conditions for the 0% rate are not met and if the recipient owns at least 10% of the payer of the dividends. The 10% rate applies if the 10% ownership threshold is not met. A protocol to the treaty provides an exemption from the 5% “dividend equivalent amount” tax if certain conditions are met (the conditions are similar to those that apply with respect to the 0% withholding tax rate on dividends).

2018 U n i ted S tate s (v)

(w) (x) (y)

(z) (aa)

(bb)

(cc) (dd) (ee) (ff) (gg) (hh) (ii) (jj)

(kk) (ll)

The 4.9% rate applies to interest paid on loans (except back-to-back loans) made by banks and insurance companies and to interest paid on publicly traded securities. The 10% rate applies to interest paid by banks and to interest paid by sellers to finance purchases of machinery and equipment. The 15% rate applies to other interest. Interest on certain “portfolio debt” obligations issued after 18 July 1984 and non-effectively connected bank deposit interest are exempt from withholding tax. Interest paid to state-owned enterprises in China Mainland is exempt from withholding tax. The general withholding tax rate for interest may be increased to 10% if both Norway and the United States tax interest paid to nonresidents under their domestic tax laws. Norway does not impose tax on interest paid to nonresidents and, consequently, a 0% rate applies to US-source interest under the treaty. The treaty also provides that a 0% rate applies to certain types of interest, such as interest paid on bank loans. The 10% rate applies to interest derived by a resident of one of the contracting states from sources in the other contracting state with respect to public issuances of bonded indebtedness. The tax imposed by the source state may not exceed, in the case of the Philippines, the lowest of the following: • 25% • 15% if the royalties are paid by a corporation registered with the Philippine Board of Investments and engaged in preferred areas of activities • The lowest rate of Philippine tax that may be imposed on royalties of the same kind paid under similar circumstances to a resident of a third state On 13 February 2013, the United States and Poland signed a new income tax treaty that would replace the existing treaty between the two countries. As of 31 December 2022, the proposed treaty had not yet received US Senate advice and consent to ratification. A reduced rate may apply if the beneficial owner of the dividend is a Portuguese company that owns at least 25% of the capital of the dividendpaying company. On 24 January 2013, the United States and Japan signed a protocol to amend the existing income tax treaty between the countries. The protocol entered into force on 30 August 2019. The lower rate applies to royalties for the right to use copyrights of literary, artistic or scientific works, including cinematographic films. On 23 September 2009, the United States and Switzerland signed a protocol to amend the existing income tax treaty between the two countries. The protocol entered into force on 20 September 2019. The 5% rate applies to rent paid for the use of tangible movable property. The 10% rate applies to interest on loans granted by financial institutions. The 15% rate applies to other interest. On 14 January 2013, the United States and Spain signed a new protocol to amend the existing income tax treaty and protocol between the two countries. The protocol entered into force on 27 November 2019. The 10% rate applies to the following: • Royalties paid for the use of, or the right to use, industrial, commercial or scientific equipment • Remuneration for the performance of accessory technical assistance with respect to the use of the property or rights described above, to the extent that such technical assistance is performed in the contracting state where the payment for the property or right has its source The 15% rate applies to royalties or other amounts paid for the following: • The use of, or right to use, copyrights of literary, artistic and scientific works, including cinematographic and television films and videotapes used in television broadcasts • Patents, trademarks, designs and models, plans, and secret formulas and processes • Information relating to industrial, commercial or scientific experience The 5% rate applies to payments for the right to use industrial, commercial or scientific equipment. The 10% rate generally applies to other royalties. The US Department of Treasury has announced that the income tax treaty between the United States and the USSR, which was signed on 20 June 1973, continues to apply to the former republics of the USSR, including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan, until the United States enters into tax treaties with these countries. The United States has entered into tax treaties with Estonia, Kazakhstan, Latvia, Lithuania, the Russian Federation and

U n i ted S tate s 2019 Ukraine. The withholding tax rates under these treaties are listed in the above table. (mm) The 0% rate applies if the dividends are paid by US companies to UK companies that owned 80% or more of the voting shares of the payer of the dividends for a 12-month period preceding the declaration of the dividends and if either of the following additional conditions is met: • The 80% test was met before 1 October 1998. • The recipient is a qualified resident (or in certain cases that otherwise qualify for treaty benefits) under certain prongs of the limitation-onbenefits provision in the treaty. The 0% rate also applies to US-source dividend payments made to UK pension schemes. The 5% rate applies if the beneficial owner of the dividends is a company owning 10% or more of the payer. For other dividends, the 15% rate applies. (nn) Withholding tax may be imposed at the full domestic rate on interest paid in certain circumstances. (oo) On 20 May 2009, the United States and Luxembourg signed a protocol to amend the existing income tax treaty between the two countries. The protocol entered into force on 9 September 2019. (pp) The 0% rate does not apply to royalties or rentals from motion pictures. (qq) The 5% rate applies to all interest payments with the following exceptions: • Interest derived by a qualified governmental entity that does not control the payer • Interest with respect to debt obligations guaranteed or insured by a qualified governmental entity of the payer’s resident state • Interest with respect to a deferred payment for personal property (movable property) or services (rr) The 5% rate applies to royalties paid for the use of, or the right to use, copyrights of literary, artistic or scientific works, motion pictures, and certain broadcasting. The 8% rate applies to royalties paid for the use of, or the right to use, industrial, commercial or scientific equipment. The 15% rate applies to all other royalties. (ss) The 10% rate applies to the following: • Interest beneficially owned by any financial institution (including an insurance company) • Interest related to a sale on credit of equipment, merchandise or services. The 15% rate applies to all other interest. (tt) The United States and Chile exchanged instruments of ratification for the first ever US-Chile income tax treaty in December 2023. The treaty entered into force on 19 December 2023. For taxes withheld at source, the treaty had effect for amounts paid or credited on or after 1 February 2024. For all other taxes, the treaty had effect for tax periods beginning on or after 1 January 2024. (uu) An accompanying protocol to the US-Chile treaty alters the rates for dividends paid by a Chilean company to a US shareholder. (vv) On 8 August 2023, the Russian Federation suspended certain double tax treaty benefits with countries that the Russian Federation designates as “unfriendly states,” including the United States. The Russian Federation did not suspend the double tax treaties in their entirety, but only those articles which regulate reduced rates or other benefits (Clause 5 of Article 1, Articles 5 to 21, and Article 23). The Russian Federation considers provisions related to the elimination of double taxation and information exchange as still valid. The US response to the Russian Federation’s suspension of certain treaty provisions in the US-Russian Federation tax treaty is unclear.

The United States and Chile signed their first-ever income tax treaty and protocol on 4 February 2010. It includes a general limitation-on-benefits provision and reductions in withholding tax rates. As of 31 December 2023, the proposed treaty and protocol had not yet received US Senate advice and consent to ratification. The United States and Vietnam signed their first-ever income tax treaty and protocol on 7 July 2015. It includes a general limitationon-benefits provision and reductions in withholding tax rates. As of 31 December 2022, the proposed treaty and protocol had not yet received US Senate advice and consent to ratification.