1. Page 1 ► Frank, a partner from the Netherlands, heads the Dutch desk in Chicago. He has more than 20 years experience in serving multinational clients on cross border issues, including acquisitions, international holding and finance structures, reorganizations, as well as international manufacturing and distribution structures. ► Frank has been a member of the Dutch desks in Chicago and New York for more than 9 years. ► Prior to his move to the United States, Frank was the Transaction Tax Leader for the Netherlands and a member of Ernst & Young’s European Think Tank. He is currently a member of Ernst & Young’s International Tax Think Tank in the US. ► Frank is a frequent speaker, has (co-)authored a significant number of articles on Dutch and international tax matters and has testified before the US House Ways and Means Committee on territorial tax systems. He has Masters Degrees in General Economics and Fiscal Economics from the University of Rotterdam. ► Derek is a senior manager with Ernst & Young’s International Tax Services group with over 10 years of international tax planning experience. He has a diverse background serving US multinational companies operating abroad. ► Derek has extensive experience in the areas of global tax minimization, cash repatriation, foreign tax credit planning, cross border restructurings, mergers and acquisitions, supply chain rationalizations and international accounting for income taxes. ► Derek has published articles dealing with international tax issues for The Tax Advisor and CCH International Tax News and presented at a number of events on international tax topics, including Alliance for Tax, Legal and Accounting Seminars (ATLAS) and Council for International Tax Education (CITE). ► Derek has a BBA in Accounting and Masters in Taxation from Grand Valley State University. Derek is also a certified Public Accountant in the State of Michigan, member of the American Institute of Certified Public Accountants and member of the Michigan Association of Certified Public Accountants. Frank M. Schoon Partner, Dutch Tax Desk Chicago, Illinois +1 312 879 5508 frank.schoon@ey.com Derek Burgess Senior Manager, International Tax Grand Rapids, Michigan +1 616 336 8235 derek.burgess@ey.com

2. Page 2 ► Karl has been an Indirect Tax partner with Ernst & Young for ten years. Prior to joining Ernst & Young, Karl was a tax partner with Arthur Andersen, and the Deputy General Counsel of the Massachusetts Department of Revenue. ► Karl leads the global withholding tax service line within the US Indirect Tax practice. In that role he is responsible for managing withholding tax services provided to large US multinational companies including global risk assessment and mitigation, withholding tax automation (e.g. SAP extended withholding tax functionality), global tax requirements, and process improvements. ► He specializes in projects that involve operational management of indirect tax both domestically and globally. Along with withholding taxes, Karl has managed projects involving other indirect taxes including VAT/GST, sales and use tax, custom duties, credits and incentives, and property taxes. ► Karl has spoken on indirect tax issues at business, academic and tax policy forums in the Americas, Europe and Asia. He has testified before the US Congress on several occasions on tax policy issues. He is author of the book, Cybertaxation: The Taxation of E-Commerce, published by CCH. ► Karl received his BA from the University of California, Berkeley; and his JD from Northeastern University School of Law. Karl is an active member of the State Bar of Massachusetts Karl Frieden Partner, Indirect Tax Boston, Massachusetts +1 617 585-3429 karl.frieden@ey.com