AN INTRODUCTION TO OUR SERVICES

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1 GET TO KNOW BDO U.S.-CHINA TAX DESK July 2014

2 Page 2 AN INTRODUCTION TO OUR SERVICES SHARED CULTURE/SHARED LANGUAGE Whether you are looking to expand your business into the U.S. or China, members of BDO s U.S.-China Tax Desk can help you reach your objectives. With more than 1,264 offices in 144 countries BDO can assist with coordinating local teams with practical insight not only in the U.S. and China, but in any other countries in which you operate. As your needs evolve, you will have access to knowledge sharing, collaboration and exceptional client service on a global scale. Responsive and coordinated, our team members focus on delivering exceptional client service. We use common global methodologies and technology, and offer a variety of cross-border corporate tax consulting and compliance services, including, but not limited to: Structured finance (e.g., debt financing and holding company structures) Cash repatriation planning Mergers and acquisitions, including due diligence reviews Registration of branch or representative offices/ local incentives negotiations and applications Transfer pricing documentation, planning and dispute resolution Service Agreement Review Tax treaty interpretation Tax examination representation assistance Foreign tax credit planning U.S. state and local taxation as it relates to multinational companies Indirect taxation (VAT-China) Expatriate tax services and personal income tax planning United States estate tax planning Qualified intermediary services Export tax planning Tax Health Check-Up Real Estate Tax, Payroll, Stamp Duty, Customs & Excise Duties PRC tax controversy services SHARED APPROACH We understand the complexities and unknowns of entering foreign jurisdictions. Challenges such as local tax regulations, reporting deadlines, and cultural differences can be overwhelming. Our team can help you navigate and simplify these challenges through a well-organized, timely service approach delivered through knowledgeable professionals,. You ll experience what makes BDO unique through: Our People The U.S. China Tax Desk is managed by dedicated International Tax Services team professionals located both in the U.S. and China. The U.S. members of the U.S.-China Tax Desk are comprised of tax professionals who have been educated, trained and practiced tax in the People s Republic of China ( PRC ) prior to joining BDO USA, LLP. Our team members with BDO in the PRC have extensive and practical backgrounds in technical China tax rules. All members are fluent in Mandarin and English. Collectively, their shared knowledge and experience offers deep insight into your local compliance and planning needs. They are available to provide practical answers to routine and non-routine queries. Our Continuous and Proactive Communication We know you appreciate timely consultation, service team integration, partner involvement, accessible professionals and open and clear communication. At the core of our service philosophy is a commitment to proactively communicate throughout our relationship with a no surprises approach.

3 Page 3 I worry that I don t know what I don t know. We no longer have the in-country resources to tell us when the regulations change. BDO Client WHAT TO LOOK FOR IN A TAX PROVIDER Benefits of working with BDO s U.S.-China Tax Desk GLOBAL REACH TRUSTED ADVISORY BDO s robust global footprint and more than 56,000 professionals supports your expansion needs, not only in the U.S. and the People s Republic of China, but anywhere you business takes you BDO s U.S.-China Tax Desk team delivers hands-on project design and management utilizing state of the art technology. PRACTICAL ADVICE BDO will not only listen to, but hear, your objectives and work with you to achieve tax and operational savings, while utilizing U.S. and local country experience to help you manage and mitigate risk. FULL SCOPE SERVICES BDO s U.S.-China Tax Desk may be leveraged to combine the crossborder business culture, language and practical international experience from both countries to better serve clients. U.S. BASED TEAM We are available to meet your needs in U.S. time zones with a professional services team that understands the unique demands of U.S. based multinational companies.

4 Page 4 DEDICATED RESOURCES ROBERT C. PEDERSEN, CPA International Tax Services Practice Leader, BDO USA Direct: Park Avenue New York, NY PICTURE NEEDED GORDON GAO International Tax Services Practice Leader, BDO China Direct: th Floor, 61 East Nanjing Road, Shanghai , PRC Bob has over 25 years of public accounting experience which includes 20 years of experience in the taxation area. He has been a member of the International Tax Consulting Group of the New York office for over 18 years. Bob's primary role is advising clients regarding multinational reorganizations and formation of foreign enterprises. His focus is advice relating to creating tax efficient structures for both inbound and outbound financing. In addition, Bob has significant experience successfully representing taxpayers during international tax examinations. Gordon has over 20 years of professional experiences in providing tax and business advisory services to various types of business and industries including experiences with the tax authority, large MNCs and CPA firms in China and overseas countries. Gordon is specialized in China tax practice and tax controversy services. He successfully fulfilled many impossible cases and helped clients obtain millions of US dollars tax savings. Gordon had a master degree of Accountancy and he is a Certified General Accountant of Canada and Chinese Certified Tax Agent.

5 Page 5 DEDICATED RESOURCES LU ZHANG International Tax Manager BDO USA Direct: Wade Park Blvd, Suite 208 Raleigh, NC PICTURE NEEDED JULIA YU International Tax Manager BDO China Direct: th Floor, 61 East Nanjing Road, Shanghai , PRC Lu is an international tax manager based in our Raleigh, NC office. She is specialized in assisting the Firm s clients in understanding the US and China tax considerations associated with their inbound and outbound investments and operations. Lu has over 7 years of public accounting experience and has significant experience in the international tax area. Lu s career includes a recent secondment to Shanghai, China where she obtained working knowledge on Asia-Pac focused IP planning, Hong Kong offshore claims, economic substance/tax residency analysis, beneficial ownership analysis, PE analysis, cross-border cash pooling, local incentive negotiations and Chinese foreign exchange restrictions. Lu is an attorney licensed in the State of New York and holds a LL.B. from China University of Political Science and Law and an LL.M. in Taxation from University of Florida Levin College of Law. Julia is an international tax manager based in China. She has over 6 years experiences in providing tax and business advisory services to multinational and domestic corporations in a wide range of industries. Julia is experienced in the areas of entrance strategies, tax planning and tax compliance, business models optimization, cross-border group re-structuring and intra-china entity merger, tax ruling and tax controversy services, permanent establishment analysis, cross-border payment settlement issues, etc. Julia holds a Master Degree of Economics from Nanjing University.

6 Page 6 DEDICATED RESOURCES YI HONG, CPA Tax Associate BDO USA Direct: North Wabash, Suite 3200 Chicago, IL JIAWEI DAI, CPA Tax Associate BDO USA Direct: Park Avenue New York, NY Yi is a licensed CPA and holds a Bachelor of Science in Economics from Zhejiang University of Technology as well as a Master of Science in Accountancy from DePaul University. Before joining BDO, Yi was a Tax Accountant for RR Donnelley and Sons Company. Jiawei is a tax associate with 2 years experience in tax and 1 year experience in tax auditing. Jiawei has been serving clients in various industries such as real estate, retail, financial services, professional services, etc.

7 BDO is the brand name for BDO USA, LLP, a U.S. professional services firm providing assurance, tax, financial advisory and consulting services to a wide range of publicly traded and privately held companies. For more than 100 years, BDO has provided quality service through the active involvement of experienced and committed professionals. The firm serves clients through 49 offices and more than 400 independent alliance firm locations nationwide. As an independent Member Firm of BDO International Limited, BDO serves multinational clients through a global network of 1,264 offices in 144 countries. BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms. To ensure compliance with Treasury Department regulations, we wish to inform you that any tax advice that may be contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein. Material discussed in this publication is meant to provide general information and should not be acted on without professional advice tailored to your individual needs BDO USA, LLP. All rights reserved.

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