International Tax Committee Update

1. International Tax Committee Update BKR International Worldwide Meeting 22 October 2012 The Drake Hotel, Chicago, Illinois Lien Le Briggs & Veselka Co. Houston, Texas

2. International Tax Committee Members • Lien Le Briggs & Veselka Co. • (Chairperson)Houston, Texas USA • lle@bvccpa.com • Christian HofererHoferer + Partner • Appenweier, Germany Christian.Hoferer@Hoferer-Partner.de • Shane Browning Munro Benge • Wellington, New Zealand Shane@munrobenge.co.nz • Former Chairmen: • Peter MacleanWalker Wayland, Sydney, Australia • Nilesh ShahBlick Rothenberg, London, UK

3. EMEA - Regional Tax Committee • Christian Hoferer -Hoferer + Partner, Appenweier, Germany(Chairman) • ArcangeloAgogliati- Ditrag, Milan, Italy • Alain Forestier- Exponens, ChatouCedex, France • Ivan Fučík- Fučík & Partners, Prague, Czech Republic • Petra Owen - Hansa Partner, Hamburg, Germany • Nilesh Shah - Blick Rothenberg, London, UK • Angelos Theodorou - Euroglobal SEE Audit Limited, Nicosia, Cyprus • Peter Walter - WWS Wirtz, Walter, Schmitz, Monchengladbach, Germany

4. Americas - Regional Tax Committee • Paulo Machado Lopes, Machado Auditorses Porto Alagre, Brazil • Kenneth Laks Albrecht, Viggiano, Zureck & Co.Long Island, NY, USA • Larry Lucarelli Albrecht, Viggiano, Zureck & Co. Long Island, NY, USA • Jerry Santiello OstrowReisinBerk and Abrams, Chicago, IL, USA • Cindy Spetalnick Gumbiner & Savett, Santa Monica, CA, USA • Marcia Geltman Nisvoccia & Company Randolph, NJ, USA • Lien Le (Chairperson) • Briggs & Veselka, Houston, TX, 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 • Jean Morelli • Davie Kaplan, CPA, P.C., Rochester, NY,USA • Ross Rizzo • Salibello & Broder,New York, NY, USA • Franz Caprara • GLSC and CompanyMiami, FL, USA

5. Asia Pacific - Regional Tax Committee • Shane Browning (Chairman) Munro Benge, Wellington, New Zealand • Scott Arnold Walker Wayland, Sydney, Australia • Paul Clements Clements Dunne & Bell, Melbourne, Australia • RamchandJagtiani LTC LLP, Singapore, Singapore • BambangSuwarso Doli, Bambang, Sudarmadji & Dadang, Jakarta, Indonesia

6. BKR International Tax Committee:The past year • ITC presentations - BKR Worldwide Meeting in Sydney, Australia – October 2011 Presentations - Doing Business in the US and International Tax Updates • Incoming EMEA and Asia Pac Tax Committees Chairman • Christian Hoferer follows Arcangelo Agogliati as EMEA • Shane Browning follows Peter Maclean as Asia Pac Tax Committee Chair • Transition of incoming ITC Chairperson • Lien Le follows Peter Maclean as ITC Chairperson • Reminder - Corporate Tax Comparisons from across The World • BKR - Tax comparisons from across the world • Teleconferences

7. BKR Tax Comparison Across The World • How to access? • Go to WWW.BKR.com • 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.

8. BKR Tax Comparison Across the World

9. BKR International Tax Committee – Chicago Agenda • Sunday – 21 October 2012 – 6:00pm to 7:00pm, Meet and Greet – Please come and see old friends, as well as making new ones! • Monday – 22 October 2012 – 1:15pm to 4:35pm - International Tax Workshop Session – Please come to hear from your colleagues from around the world – Great tax planning ideas for your clients! Doing Around the World: What you need to know? 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

10. BKR International Tax Committee – Chicago Agenda • Tuesday, 23 October 2012, 4:00pm to 7:00pm – The Drake Hotel, Chicago BKR International and ORBA– International Networking Reception *Special networking reception for international conference participants interested in networking, collaboration and learning more about Chicago area business leaders, opportunities and BKR’s diverse resources for international business*

11. BKR International Tax Committee:The next 12 months • Teleconferences – considering Terms of Reference of the BKR ITC • Continued expansion of Corporate Tax Comparisons from across the World • Meeting at regional conferences – presentation to contacts of hosting office • Tax breakout session at BKR Worldwide Meeting in 2013

12. BKR International Tax Committee www.BKR.com