International Tax Committee Update Lien Le Briggs & Veselka Co. Houston, Texas BKR International Worldwide Meeting 20 October 2013 The Shelbourne Hotel Dublin, Ireland

International Tax Committee Members Lien Le Briggs & Veselka Co. ITC (Chair) Houston, Texas USA Angelos Theodorou Euroglobal SEE Audit Ltd. EMEA Nicosia, Cyprus Shane Browning Munro Benge ASIA PAC Wellington, New Zealand Kenneth Laks Albrecht, Viggiano, Zureck & Co. AMERICAS Long Island, NY, USA Former ITC Chair: Peter MacleanWalker Wayland, Sydney, Australia Nilesh ShahBlick Rothenberg, London, UK

EMEA - Regional Tax Committee Angelos Theodorou -Euroglobal, Nicosia, Cyprus (Chair) Arcangelo Agogliati - Ditrag, Milan, Italy Alain Forestier - Exponens, Chatou Cedex, France Ivan Fučík - Fučík & Partners, Prague, Czech Republic Petra Owen- Hansa Partner, Hamburg, Germany Nilesh Shah - Blick Rothenberg, London, UK Peter Walter - WWS Wirtz, Walter, Schmitz, Monchengladbach, Germany

Americas - Regional Tax Committee Kenneth Laks (Chair) Albrecht, Viggiano, Zureck & Co. Long Island, NY, USA Bryan Hirsch Metcalf Davis, Atlanta, GA, USA Gary Rand Star Winter Schenkein & Co., Denver, CO,USA Lenny Rus Gross, Mendelosohn & Assoc, Baltimore, MD, USA Manuel Rangel CPC Rangel, S.C., Mexico City, Mexico Jeanne Morelli Davie Kaplan, CPA, P.C., Rochester, NY,USA Ross Rizzo Salibello & Broder, New York, NY, USA Scott Larson Lohn Caulder LLP, Vancouver, BC, Canada  Jose Vidal Lopes, Machado Auditorses Porto Alagre, Brazil  Larry Lucarelli Albrecht, Viggiano, Zureck & Co. Long Island, NY, USA  Jerry Santiello Ostrow Reisin Berk and Abrams, Chicago, IL, USA  Marcia Geltman Nisvoccia & Company Randolph, NJ, USA  Don Scott Welch LLP, Ottawa, Canada  Larry Feibel Anchin, New York, NY, USA

Asia Pacific - Regional Tax Committee Shane Browning (Chair) Munro Benge, Wellington, New Zealand Scott Arnold Walker Wayland, Sydney, Australia Ramchand Jagtiani LTC LLP, Singapore Ali Doli, Bambang, Sudarmadji & Dadang, Jakarta, Indonesia

BKR International Tax Committee: The past year  ITC presentations - BKR Worldwide Meeting in Chicago, Illinois USA, October 2012 Cyprus: Developing International Business Angelos Theodorou, Euroglobal S.E.E. Audit Ltd., Nicosia, Cyprus China: Developing International Business Ben Lau, Lew & Barr Consulting Services, Shanghai, China Canada: Doing business in Canada Jim McConnery, Welch LLP, Ottawa, Ontario, CA US international tax Topics FATCA – Larry Feibel, Anchin, Block and Anchin, New York, New York Impact of Tax Equalization on Expats – Kenneth Laks – AVZ, Long Island, New York Incoming EMEA, Asia Pac and Americas Tax Committees Chairman  Angelos Theodorou follows Arcangelo Agogliati as EMEA Tax Committee Chair  Shane Browning follows Peter Maclean as Asia Pac Tax Committee Chair Ken Laks follows Lien Le as Americas Tax Committee Chair  Reminder - Corporate Tax Comparisons from across The World  Update Terms of Reference by EMEA, Asia Pac and the Americas

BKR Tax Comparison Across The World How to access? –Go to –Log in as a member –Once in Member Services, go to International Tax –Click Compare Corporate Tax Rates by Country –Select country There is data for 54 countries! Information provided are for member’s use only– we also depend on representatives in member’s countries to update corporate tax data Information is a general overview of corporate taxes, we strongly urge members to contact in-country BKR International representative for more guidance.

BKR Tax Comparison Across the World

BKR International Tax Committee – Dublin Agenda  Monday – 21 October 2013 – 1:30pm to 4:40pm - International Tax Workshop Session – Please come to hear from your colleagues from around the world – Great tax planning ideas for your clients! Doing Business Around the World: What do you need to know? Holding Company Structure – Intellectual Properties (IP) Nilesh Shah, Blick Rothenberg, London, UK Expatriate Taxes Considerations Mark Abbs, Blick Rothenberg, London, UK Recent High Profile Tax Cases – Outcome and Impact Angelos Theodorou, Euroglobal, Nicosia, Cyprus US international tax Topics Branch Profits Tax – Kenneth Laks – AVZ, Long Island, New York

BKR International Tax Committee: The next 12 months  Teleconferences – finalize Terms of Reference of the BKR ITC  Continued expansion of Corporate Tax Comparisons from across the World  Meeting at regional conferences in Istanbul – presentation to contacts of hosting office  Tax breakout session at BKR Regional and Worldwide Meeting in 2014

BKR International Tax Committee