1. “Big 4” Quality with Boutique Tax Service

2. 2 Who we are A boutique of experienced tax specialists Our new business model Specialists for each tax expertise (CIT, VAT, TP) Only experienced tax professionals (>12 years experience) Entrepreneurs mentality (only partners, no junior employees ) Our international focus Corporate Income tax Value Added Tax Transfer Pricing Our partners All gained experience with the 'Big 4‘ All are specialized in a certain tax expertise All have solid track-records (‘proven OK’)

3. 3 What we do Advise, implement and provide inhouse tax support Practical international tax advice Practical advice (no theoretical opinions based on assumptions) Taking into account external costs Taking into account your internal resources International tax planning Optimizing international tax benefits through various jurisdictions Obtaining Advance Tax Rulings with the Dutch tax authorities (ATR’s) Set up and implementation of Advance Pricing Agreements (APA’s) Implementation of tax structures Implement Transfer Pricing into the Client’s business (e.g. ThomsonReuters OneSource) Preparation of complicated Dutch corporate income tax returns (all Dutch compliance) Coordinate the set up of international tax efficient structures (contacts with Trust, Notary, etc)

4. 4 Why us Reasons to consider us Our unique selling points include “Big 4” Quality with Boutique Service We know what drives a business (based on our in-house experience) We give practical tax advice focusing on implementation (not only theoretical analysis) Our value-for-money proposition Low overhead so competitive on fees (EUR 250 for partners 12+ years experience) Value for money billing (we are not ‘Mr. Minute’) We often work with fixed fees with deliverables agreed upfront Our clients Foreign multinationals with a relatively small Dutch presence Domestic large/medium sized companies with substantial international operations Private equity and private clients with international tax efficient structures

5. 5 Co-sourcing of your tax department Out-sourcing Focus versus Problem Most tax advisors focus on their external tax planning In practise, most problems arise from internal operation and implementations Focus Problem Advice Implementation Operation

6. 6 Co-sourcing of your tax department In-sourcing Specialisation versus Generalisation The tax department is responsible for many tax related tasks No internal tax lawyer is a specialist in all these areas at the same time

7. 7 Co-sourcing of your tax department In/out-sourcing Each has its ownAdvantagesDisadvantages InsourcingContinuityDiscontinuity if one person is unavailable Grip on taxData-loss is possible CostsOne internal tax lawyer cannot do all OutsourcingTechniqueCosts explosion (high Big 4 rates) Sense & SimplicityGap with practical implementation UpscalingRisk averse

8. 8 Co-sourcing of your tax department Our mix: co-sourcing Our mix combines the advantages of in and outsourcing Co-sourcing Continuity Grip on tax Costs Technique Sense & Simplicity

9. 9 Co-sourcing van uw belastingafdeling Basis Co-sourcing according to Tax Connection We source an experienced tax specialist on your location We take the initiative with the set up and maintenance of your tax department (bring structure, process tasks, manage priorities, suggest budget, timing and evaluation) We source a specialist depending on the type of work (general, due dilligence, Transfer Pricing, VAT, etc) Our tax specialists has short communication lines with our tax specialists) We provide flexability (e.g. 0.3 fte required, no work in December, double in January, etc)

10. 10 Co-sourcing of your tax department Example We provice a mix of 0,3 fte on annual basis 40% specialist corporate tax 20% specialist VAT 10% specialist Transfer Pricing 30% specialist tax compliance Each specialist has its own niche specialism Experience as interim tax manager on project basis (partly for stock quoted companies) Experience with complex Dutch CIT returns (stock quoted and Large/Medium sized companies) Good relationships with Dutch tax authorities (20 years working experience as inspector) Flexability Discuss and suggest appropriate mix quarterly Changes as requested (defer tax return to next quarter) Flexability (no work in December, double in January)

11. 11 Your connections Our specialists Jörgen has 14 years of experience in corporate/ international tax. He has worked for 7 years with the Big 4 (Andersen/Deloitte). Further, he has 4 years of in-house tax experience, partly on a project base. Jorgen has worked for various large and medium sized Dutch based companies and several multinationals with a (relative) small presence in the Netherlands. Jorgen graduated in economics (specialization tax) at the University of Rotterdam in 1997 and in law (specialization EU law and international tax) at the University of Amsterdam in 2010. Jörgen is a member of the Dutch Association of Tax Advisors (NOB). Jörgen Cremer Corporate tax specialist T +31 20 822 6 888 M +31 65 23 24 177 E jorgen@taxconnection.nl Martijn has 14 years of experience in corporate tax and treasury. He started his career with the Big 4 (Andersen). He subsequently worked with the Dutch Ministry of Economic Affairs in a leading tax position. Martijn also has extensive experience with Dutch based multinationals (listed and private), where he has been responsible for global Tax and Treasury. Besides the general tax practice, he has experience in making projects work, such as the implementation of a Tax Control Framework, a Transfer Pricing system and a Cash Pool. Martijn studied civil law at Utrecht University and graduated in Tax Law at the University of Leiden. Martijn van den Enden Corporate tax specialist T +31 20 822 6 888 M +31 6 24 20 44 85 E martijn@taxconnection.nl

12. 12 Michiel has 14 years of experience in indirect taxes, specializing in VAT. He worked for 13 years with the Big 4 (PWC/Deloitte). His practice includes VAT advice in complex national and international VAT matters. Michiel has a special focus on the Financial Services Industry (financial service institutions, insurance companies and claims management companies) and on Real Estate. He has a proven track record of saving money for clients. In addition to providing VAT services, Michiel is a speaker at seminars and a member of the Dutch Association of Tax Advisors (NOB). Michiel van Oss VAT specialist T +31 20 822 6 888 M +31 6 10 05 67 88 E michiel@taxconnection.nl Robbert has 15 years of experience with Dutch corporate income tax compliance. He worked for 5 years with the Big 4 (Ernst & Young). He also worked 4 years as a Tax Accountant at AEGON NV. In 2006 Robbert started as in-house Tax Compliance Specialist. He has prepared the corporate income tax compliance for several multinationals, including The Nielsen Company, NUON, Telegraaf Media Group and General Electric. Robbert graduated in Fiscal Economics at the HEAO of Arnhem. Robbert has been a member of the Dutch Register of Tax advisors since 1997. Robbert Bod Transfer Pricing & compliance T +31 20 822 6 888 M +31 6 47 96 26 60 E robbert@taxconnection.nl Your connections Our specialists