1. Brand Introduction Guidelines Working together to develop global & local brand awareness October 2010

2. Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand 1.Taxand Brand Introduction Overview2 2.Taxand Global Brand Centre3 3.What is Taxand?4 4.What is our Vision?5 5.How does our Vision affect our Brand?6 6.Global Visual Identity7 7.Brand Values8 8.Taxander Compliance Checklist9 9.Key Contacts10 Contents

3. Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand Taxand has developed a global corporate brand identity system to enhance our brand recognition worldwide Provided here is a brief introduction to this system including our history, mission, vision, brand values and visual identity to help you familiarise yourselves with our global brand A successful brand creates a memorable link between what a company’s name is, what it does and what it stands for. It is always consistent in its application. Inconsistency will erode brand equity and damage brand recall (that memorable link) It is essential for Taxanders to consult global marketing when producing any globally branded collateral to ensure we do not dilute our brand equity Please refer your queries to:Abigail Tarren Global BD & Marketing Director Taxand T. +44 20 7715 5243 E. atarren@taxand.com Taxand Brand Introduction - Overview 2 1 Brand Introduction Guidelines

4. Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand Taxand Global Brand Centre Brand Introduction Guidelines 2 3 Our dedicated Taxand brand microsite, www.taxand.com/brandcentre, is designed for the exclusive use of Taxanders and your agencies, providing secure but easy access to all our deliverables in one place Whether you want to download the artwork for our brochure or publications; view our best practice guidelines or download high resolution Taxand logos www.taxand.com/brandcentre is where you need to go Just access the Taxand Global Brand Centre at: www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand Global marketing must be involved in the production of any globally branded collateral to ensure we do not dilute our brand equity

5. Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand TAXAND HISTORY In 2002 the tax advisory landscape changed radically. The largest international network of tax advisors disappeared. New legislation was introduced to prevent repeat disasters. Client demand for independent – separate from audit - tax advisors and Big 4 alternatives was created. At the same time the increasing complexity of tax systems demanded the expertise of local dedicated tax advisors and worldwide business operations required global capability. Taxand was established in 2005 by a respected group of nine entrepreneurial, independent tax firms committed to delivering a responsive tax advisory service to international and local clients around the world. TAXAND DEVELOPMENT The Taxand film – view at http://www.taxand.com/about/our_vision – summarises our story WHAT IS TAXAND? Taxand is the world’s largest independent tax organisation with nearly 400 tax partners, over 2,000 tax advisors in nearly 50 countries. Taxand focuses on delivering high quality, integrated tax advice and does not undertake audit work. Taxand advisors work together to provide global tax services for clients. MISSION To contribute to our clients’ success by anticipating and advising on the tax implications relating to their most strategic decisions. What is Taxand? 4 3 Brand Introduction Guidelines

6. Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand VISION PROGRAMME 2010 2010 saw Taxand’s fifth anniversary and the birth of our Vision programme. The time was ripe to review where we were and where we want to go. The following extract from the Taxand film script – view at http://www.taxand.com/about/our_vision - summarises our move from start up to integration. So what is our Vision for the future? We are the global alternative. Our goal now is to be first choice. First choice for our clients. First choice for our people. First choice for our industry. Taxand is different. Our culture is unique. We Taxandise for our clients. Our people are Taxanders. Our partners, partner our clients and each other. We have to. The quality of our service depends on it. To be first choice we will nurture our Taxandness because it’s what our clients seek. We have the scale already. But being a network isn’t enough. It’s no different to everyone else. We will deliver top advice, locally and globally. We will be “inter-dependent,” that’s integrated and independent. Through integration, teaming together and living our global brand we will continue to strike fear in our competitors, excite our people and build our client base. Taxand is a global organisation of leading tax advisors. We are dedicated to delivering top quality strategic tax advice to drive the performance of multinational businesses. We are committed to providing seamless cross- border advice which adds value for our clients. We attract the best talent because we’re passionate about tax. Through our interdependence - we act fast; we proactively give tailored advice that helps relieve the pressure of making complex tax decisions. By working together, with our partners actively leading every engagement from start to finish, we achieve excellence and efficiencies for our clients, globally. That’s why Taxand’s Vision is: to be the first choice for companies seeking quality, integrated, tax advice, worldwide What is our Vision? 5 4 Brand Introduction Guidelines

7. Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand One of the key outputs from our Vision programme was the need to develop a “brand fix” to ensure compliance and present “one face to the market” To achieve our Vision we must put every effort into building our global brand The Taxander benefit: Put simply, increased brand reputation & awareness = more client wins What are the key brand building steps? We have changed our global brand positioning to reflect this face, we need to move towards a common brand adoption level and evolve our approach to achieving compliance and living the brand All Taxand countries to move towards incorporating Taxand into your name within 2 years. The more firms with Taxand in their brand, the better global brand awareness Taxand global brand positioning has changed. We no longer refer to Taxand as a network rather say Taxand is and Taxand does. Our new tagline is “Quality tax advice, globally”. In global materials we are referring to countries as Taxand France, Taxand India Compliance to these brand guidelines is required to be complete within one year and a detailed evaluation report will be prepared for the Board to review Each country to appoint a brand champion to report on compliance Brand compliance alone will not deliver brand awareness rather activity across the marketing mix, will, so the more involvement in global initiatives, as well as promoting our brand locally, the better too! How Does Our Vision Affect Our Brand? 6 5 Brand Introduction Guidelines

8. Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand The Taxand brand identity system consists of several different elements that need to be applied consistently across all mediums. In particular, it includes the Taxand logo which is also used locally as a quality kite mark to denote firms are part of Taxand, tagline (Quality tax advice, globally), global swoosh graphic, photography, colour palette, typeface, Taxand arrows, and Taxand bullets. Taxand TypeFace / Font = Helvetica Neue (although Arial can be used as a substitute) Taxand has negotiated a group license to allow Taxanders to use select photographs - please refer to global marketing for further guidance Global marketing must be involved in the production of any globally branded collateral to ensure we do not dilute our brand equity Global Visual Identity 7 6 Brand Introduction Guidelines Quality tax advice, globally Taxand LogoTaxand TaglineTaxand SwooshTaxand Bullet Taxand Arrow Taxand Colour PaletteTaxand Photography

9. Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand There are a number of key words that express our brand personality and values – what we stand for : RESPONSIVE – Our independence advantage allows us to act fast. Our clients don’t have to wait for us to undertake time-consuming audit-based conflict checks. At the same time clients can be confident they are adhering to best practice and law by engaging independent tax advisors PRACTICAL – We focus on providing strategic tax advice that can be implemented. We are action-orientated PASSIONATE – We are motivated by a unique passion to work together – all Taxand countries have competed to become and are proud to be a part of Taxand. PROACTIVE – In our competitive space we are truly driven to perform. We focus on delivering a proactive service that adds value COMMITTED – We are committed to fuelling client success by anticipating and advising on the tax implications associated with strategic business decisions. We treat every client as a priority QUALITY – Every project is led by a partner from start to finish meaning engagements can be delivered faster, more cost effectively and to the highest quality standards ENGAGING – We work harder to develop longstanding client relationships by listening to what our clients want and providing a professional and engaging experience TEAMWORK – We work together as an integrated global team pooling our tax talent to deliver best results for our clients Brand Values 8 7 Brand Introduction Guidelines

10. Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand Taxander Compliance Checklist 8 Brand Introduction Guidelines 9 Page √ Taxand brand values 8 Can you talk the Taxand Talk? Please do familiarise yourself with our brand values:

11. Taxand Brand Centre www.taxand.com/brandcentre Username: TaxandBrandCentre Password: LivingtheBrand Key Contacts Brand Introduction Guidelines 10 9 Abbie Tarren E. atarren@taxand.com T. +44 20 7715 5243 M. +44 75 0801 6931 Lynne Sandland E. lsandland@taxand.com T. +44 20 7072 3251 M. +44 75 2590 6259

12. ABOUT TAXAND Taxand provides high quality, integrated tax advice worldwide. Our tax professionals, nearly 400 tax partners and over 2,000 tax advisors in nearly 50 countries - grasp both the fine points of tax and the broader strategic implications, helping you mitigate risk, manage your tax burden and drive the performance of your business. We're passionate about tax. We collaborate and share knowledge, capitalising on our collective expertise to provide you with high quality, tailored advice that helps relieve the pressures associated with making complex tax decisions. We're also independent—ensuring that you adhere both to best practice and to tax law and that we remain free from time- consuming audit-based conflict checks. This enables us to deliver practical advice, responsively. Taxand is a global organisation of tax advisory firms. Each firm in each country is a separate and independent legal entity responsible for delivering client services. © Copyright Taxand Economic Interest Grouping 2010 Registered office: 1B Heienhaff, L-1736 Senningerberg – RCS Luxembourg C68