Offshore Holding Fund Trust: International Business Structuring

1. Amond & Smith Ltd Moscow, tel.:+7 (495) 787-71-17 Kiev, tel.: +38 (044) 498-28-79 www.amondsmith.ru www.amondsmith.com.ua Offshore. Holding. Fund. Trust. Structuring your business internationally (tax and corporate issues)* 2009 PROFESSIONALISM EXPERIENCE INTELLECT * (THIS TEXT HAS BEEN TRANSLATED FROM RUISSIAN BY OUR OWN SPECIALISTS, NOT THE NATIVE-SPEAKERS)

2. Amond & Smith Ltd Moscow, tel.:+7 (495) 787-71-17 Kiev, tel.: +38 (044) 498-28-79 www.amondsmith.ru www.amondsmith.com.ua Offshore. Holding. Fund. Trust. OUR MISSION AMOND & SMITH LTD isone of the leading so-called offshore law firms in the territory of the former Soviet Union countries (CIS). Our lawyers are a team of professionals with high ambitions and very good skills graduated from the most famous and prestigious universities like Moscow State University, Moscow State Institute of International Relations, Moscow State Law Academy, etc.We are united by the legal knowledge, experience and the key essence of successful business activity – our willingness to reach the highest aims, to be the best in the job we are doing. We are mostly involved in consultancy on the matter of offshore companies, trusts, funds and other vehicles and legal entities that are used in business activity by entrepreneurs all around the world. Our missionis to provide you and your business with the most convenient legal and economical opportunities, to render services of the excellent quality but always at competitive price. All this will ensure that our client in any case would be satisfied with us. Our clientsare big and medium-size companies of oil and gas industry, energy supply, banks operating in the former Soviet Union countries and mostly in Russia, Ukraine and Kazakhstan. Our partnersare hundreds of international and local law firms of many different countries as well as local incorporatorsfrom the biggest and well-known offshore centers and low-tax jurisdictions. We also cooperate with many financial institutions of Europe, America and Asia such as HSBC, Credit Suisse, etc.

3. Amond & Smith Ltd Moscow, tel.:+7 (495) 787-71-17 Kiev, tel.: +38 (044) 498-28-79 www.amondsmith.ru www.amondsmith.com.ua Offshore. Holding. Fund. Trust. THIS IS WHAT WE OFFER TO MAKE YOU AND YOUR BUSINESS PROSPECT • Asset Protection. We will secure your assets and your property from hostile mergers and acquisitions, unsubstantiated creditors demands, from unwarranted and illegal governmental sanctions and demands, illegal tax claims and divorce suits. All the abovementioned will be done with internationally accepted and probated vehicles such as trusts and funds and other legal instruments that could be used for the asset protection purposes. • International tax planning. We will make your business more profitable while absolutely legal. We are doing this with all the instruments that are available and are currently at the disposal of any tax planning professional of great skills. In our tax planning projects we are always using the benefits that are offered by the international law such as double tax treaties that are indispensable in modern international tax planning practice. • Assisting your company with IPO procedure or in attraction of the foreign investments or bank credits. We could develop and design the exclusive multinational corporate structure for your business to operate effectively that will ensure the diversified risks and secure the assets. • Secrecy and Confidentiality. We will design a structure that will ensure the confidentiality of your assets and we also will develop an inheritance mechanism that will let your heirs to enjoy the benefits of your business after your retirement. We will observe your privacy at all costs nobody will ever know that you have placed an order with us or applied for services. • We would assist you in opening bank accounts in almost every bank in the world. We could assist in transaction control with famous and reputable financial institutions involved that includes an escrow transactions. • Legal Research. We would make a research on almost every matter you could be interested in. We could make a company search service on foreign companies matters, collect information on your partners or even competitors regarding their governing bodies or financial statement – every piece of information available by legal means. • We could assist you in drafting, obtaining and legalizing of any official foreign document for its use in court or in official governmental procedures.

4. Amond & Smith Ltd Moscow, tel.:+7 (495) 787-71-17 Kiev, tel.: +38 (044) 498-28-79 www.amondsmith.ru www.amondsmith.com.ua Offshore. Holding. Fund. Trust. WHY DEALING WITH US? There is a simple rule of doing our business – if you have recommended us to another client than you will be offered commission from the very first order such client will place with us. We are more than happy to cooperate with business intermediaries. We offer a significant discounts and other financial privileges to our permanent and respected business partners for the services provided by our company on a regular basis. We can offer flexible discount system where the actual discount depends on the increase of the ordered services. Business cooperation could be oriented not only to the services exchange, but also we could practice knowledge and experience sharing. It is common and obvious that this cooperation would give rise to permanent and profitable business relations. If you are interested in reliable business partner or should you need an advise – we are at your full disposal and we would be more than happy to have you as our business partner!

5. Amond & Smith Ltd Moscow, tel.:+7 (495) 787-71-17 Kiev, tel.: +38 (044) 498-28-79 www.amondsmith.ru www.amondsmith.com.ua Offshore. Holding. Fund. Trust. OUR KEY ADVANTAGES • WE are a narrow-specialized firm that is why we know almost everything in the field of business we are acting in.We are spending every possible minute on perfection and development of our techniques and skills so we would perform better with maximum consideration and personal care and attention to every single client. That will make us better and so we would gain all the possible bit of experience in this sphere. • WE are an international company and that means that you would be able to use our services wherever we are present and you would be able to choose most convenient location and most suitable time for the services to be rendered. We are trying to expand our geographical and physical presence in the world’s most popular and interesting places. We are good friends to advocates in almost every country all around the would, our agents and offices are available for our clients any time. • We have competitive prices and they are justified by the rules and tendencies of the market. We do not want to be defined as too expensive lawyers.

6. Amond & Smith Ltd Moscow, tel.:+7 (495) 787-71-17 Kiev, tel.: +38 (044) 498-28-79 www.amondsmith.ru www.amondsmith.com.ua Offshore. Holding. Fund. Trust. Contact details *On the period of 2009-2010 it is planned to open new Offices in St. Petersburg (Russia) and in Alma-Ata (Kazakhstan). DISCLAIMER Please be advised that nothing in this presentation shall be defined as a legal advise of any kind. Information presented herein is only for the purposes of informing our clients or partners or whatever person that shall be entitled to receive the present presentation. Any examples or schemes described and/or stated herein shall under no circumstances comprise a legal advise or recommendation. It shall under no circumstances be referred to as if it would be any legal or official document. Our company will not be liable for any loss and/or any damage that would or may occur in case of rely upon this presentation. We could not guarantee that the information or the facts stated herein are up-to-date or actual. Should you have any questions you are free to contact our company by the phones or e-mails stated above. We are always happy to satisfy your needs!!