Welcome to Tax & Advise

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2 Welcome to Tax & Advise Right from the first day of business, our company found itself in a World in continuous evolution, which generates continuous change also in the needs of our clients. Anticipating these needs has become our mission, and always being one step ahead to foresee and avoid problems, has led to us being the chosen partners of many international companies. The continuous process of updating, the possibility of communicating in the native language of our clients, our professionalism and deep background knowledge of the markets and international regulations has set us apart from the competition. Our presence in the country English and Swiss and a vast network of partners around the World, are a testimony to our commitment to very closely managing the international affairs of those who avail of our services. A multilingual and highly qualified staff is the key factor in achieving our aim: offering practical and real solutions tailor-made for our clients, who can enjoy the maximum benefit in terms of quality, with an eye on optimising costs. By using our services, private individuals, companies and professionals can expect highly competitive professional standards, 360 assistance in their own native language and a high level of quality in every service offered. This represents just a short description of who we are and what our working standards are. We are happy to provide more information to all entrepreneurs, consultants and companies that want to discover the advantages of placing themselves in the hands of Tax & Advise.

3 Index The chairman's introduction...2 About us...4 Our team...6 Who our Customer's are...9 Ad hoc solutions...10 Solutions for banking relationships Solutions for international companies Solutions for international commerce Solutions for accounting and payroll management Solutions for e-gambling and e-commerce Personal tax solutions Fiduciary and trust solutions Virtual office solutions What we offer...11 Consulting services Services of company incorporation and domiciliation Management services Services for commerce Accounting services Virtual office services Fiduciary services Tax management of yachts and aircraft Customised services Our policy...14 Price policies How to contact us...15 Our offices...15 Our websites...15

4 About us Tax & Advise is a tax consulting and accounting management company with offices in London and Lugano. Established at the start of 2011, the company today continues to record strong growth, serving hundreds of customers worldwide, with a solid presence in Switzerland, France, Italy, Spain, the United Kingdom, Malta and Cyprus. Our staff includes expert native consultants of these principal countries, to provide those who rely on our services a perfect means of communication by sharing codes that are not only linguistic, but also cultural. Our Mission The mission of Tax & Advise can be summed up in a single sentence: Provide the solutions and the tools necessary to each customer for the achievement of its ultimate aim of tax optimisation or commercial expansion, by taking advantage of the possibilities offered by globalisation, fully compliant with the law and by cultivating a relationship of mutual trust for an enduring relationship aimed at success. What is more complicated is explaining the dynamics underlying this philosophy. In addition to a deep ethical and professional sensitivity, the approach of Tax & Advise can be justified also in terms of pure economic return. With quality consulting an entrepreneur can save on taxes. In the case of a company, the resources saved can be invested in the development of the company itself, which will grow and establish itself in the international markets providing Tax & Advise not just an economic return, but also boost to its image: a company in growth enjoys a competitive advantage over its competitors thanks to our solutions. If our customer is an individual in search of a personal solution for optimising its tax expenses, with quality consulting, supported by the right technical knowledge of a team of accredited accountants in London, they will reach their objectives, by providing positive feedback in its network of knowledge; satisfying our customers will provide a significant image enhancement that will help our reputation grow.

5 What we specialise in Our company is specialised in the planning of international corporate solutions aimed at tax optimisation. As well at this, we provide consulting to companies, private individuals and professionals, for the creation and the management of business beyond their own national borders, for personal or corporate tax optimisation and for the protection of their own assets. Tax & Advise offers solutions for the protection of privacy and for the problems pertaining to direct investments abroad, aimed at avoiding double taxation. Our field of action includes services of incorporation, trust services, accounting and payroll management, management and registration of VAT (Value Added Tax), virtual offices, personal tax services, the opening of bank current accounts abroad, resolution of issues linked to the ownership of property, yachts and aircraft. Our success is due to the extraordinary capacity of our international multilingual team which allows the customer to benefit from a vast range of solutions created ad hoc in each individual case.

6 Our executive Team Roberto Silva Roberto has ten years of experience in the provision of professional consulting services to international companies. During his career, he has won the trust of tens of large companies and of various prominent people. At the beginning of the '90s Roberto began his career in business which, moving through management posts in local and international companies, brought him to the foundation of a well known consultancy company in Switzerland in 2007 and of Tax & Advise in 2011, of which he is still the Chairman. Most of the success of Tax & Advise is due to its experience, professionalism and managerial capacity. Ferdinando Fusaro Ferdinando manages the Tax Consulting Department of Tax & Advise for the Italian market, constituting a lynchpin in the management of complicated cases arriving from other countries in which the company operates. He was awarded a degree in Business Economics and a Masters degree in Accounting at the University of Calabria, completing his professional training with his enrolment in the Register of Accountants and Auditors in He specialised in the management of foreign taxation through a Masters degree in International Finance at the University of Buckingham. Ferdinando is a member of the technical-scientific staff of ISFORGES (Higher Institute for Training and Legal, Economic and Social Research) and his deep knowledge of the regulatory and tax environment plays an important role in the management of the problems of all of the clients of Tax & Advise. Ferdinando speaks Italian and English.

7 Javier Palacin Javier is the Manager of the Consulting Department for the Spanish and French markets. He was awarded a diploma in the tax management of personal income and profit and for the optimisation of international taxation. Yuba Neupane Yuba is the Director of the Commercial and Accounting Department of Tax & Advise. He is a member of the Association of Chartered Certified Accountants (A.C.C.A.) and honed his skills by obtaining an MBA in financial services at the University of East London. He has successfully represented individuals and companies in exceptional tax circumstances, including investigations of the English tax authorities. His vast experience in international accounting and taxation has enabled him to efficiently manage a team that takes care of the accounting of hundreds of client companies, including companies regulated by the FCA. Yuba speaks fluent English and Nepalese. He was awarded a degree in Business Management at the University of Madrid and a Masters in the same field, specialising in the start-up of technology companies. Javier speaks perfect Spanish, French and English.

8 Claudio Fioresta Claudio is the Marketing Manager of Tax & Advise. He manages external communication in the various markets, performing an important role also in the optimisation of the productive and organisational processes. Claudio obtained a Degree in Communication and a Specialist Degree in Public, Social and Political communication at the University of Bologna, followed by a Masters in Marketing Management at the University of Buckingham. His expertise developed after experiences in various advertising agencies and in the marketing departments of diverse multinational companies. Claudio is a member of the technical-scientific staff of ISFORGES (Higher Institute fortraining and Legal, Economic and Social Research) and speaks perfect Italian and English and has a basic knowledge of French, Spanish and Portuguese. Francesco Caggiano Francesco is an associated partner of Tax & Advise and manages a vast portfolio of Italian clients. He is enrolled in the register of the Association of Certified Accountants of Salerno sincel 1992 and in the Registry of Internal Auditors at the Ministry of Justice since Francesco is a teacher in training courses and several Masters organised by public and private bodies on tax and corprate matters and at the Milan Polytechnic University for the Real Estate Finance course, Masters in Real Estate Finance and Development. He also collaborates with the chair of Business Economics at the University of Salerno. Francesco is a member of the technical-scientific committee of ISFORGES (Higher Institute for Training and Legal, Economic and Social Research). His deep knowledge of the Italian economics-tax field allows Tax & Advise to move easily and securely between the national and international systems to find the best tax solution for each client.

9 Who our clients are Our clients have different linguistic and cultural backgrounds. In general, they are people with a strong instinct for business who desire success in an international market while protecting their own assets and their own privacy. Small and middle companies Each director of a company of small or middle dimensions should ask themselves some questions that could radically change the set-up of their own business. When operating in the competitive environment as a result of globalisation, it is necessary to verify that costs are being effectively minimised, to increase profits. The questions they must ask themselves relate to the new opportunities that the opening of the markets provides to international companies: does the structure of my company allow me to take on the smallest tax burden allowed by the law? Professional Intermediaries Entrepreneurs The greater leverage for an economic recovery is certainly represented by entrepreneurs, regarded as pioneer innovators who accept any risk in order to contribute to the improvement of the global economy through new ideas. If you are planning to enter a new market, develop new products or internationalise an already existing company, Tax & Advise is the perfect partner for the creation of corporate structures, for outsourcing and for the protection of the personal and corporate assets. In the last few years we created a large network of professionals that rely on us to provide our clients some of our services, benefitting from the solutions that Tax & Advise is able to provide. This network is made up of tax consultants, lawyers, accountants, trust companies and financial consultants. We are often contacted by other professionals who look for an expert to support issues linked to a specific jurisdiction or to specific problems that can be resolved with foreign solutions which we are able to provide.

10 Ad hoc solutions Our solutions, created ad hoc for the specific needs of each client, including the establishment and management of international corporate structures and trust companies. Generally, these solutions are aimed at tax optimisation and the protection of personal or corporate assets, but also at the expansion into the international markets and the protection of privacy. Solutions for Banking Relations We present our clients to the most diffuse and important banking institutes at a global level, in order to manage the opening of current accounts in the major currencies and obtain credit cards, debit cards and online banking. Solutions for International Structures To adequately choose where to position its own international company has become an obligation for optimising costs. Tax & Advise possesses the necessary know how for the creation of foreign structures that allow clients to benefit from international treaties and from the mechanisms aimed at optimising the tax position of their own company. Solutions for the International Commerce We live in a World that is constantly getting smaller and faster. Tax & Advise offers immediate solutions for international commerce, offering pre-established companies with an already registered VAT number. Solutions for the accounting For all of companies that use project teams or contractors abroad, externalising the system of management of the accounting and the payroll, is often very advantageous. Our solutions facilitate the management on paper of a company, by computorising the accounting system. Solutions for e-gambling and e-commerce Tax & Advise always keeps up to date with the opportunities offered by new technologies. Our consultants are specialised in the design of highly advantageous solutions for e-gambling and e-commerce. Trust solutions The motives for desiring to protect its own privacy and its own assets can be diverse.tax & Advise is capable of creating trust companies and structures capable of providing greater privacy for each client, for the protection of its own information and assets such as yachts, real estate and aircraft. Personal Solutions Private clients and entrepreneurs constitute a vital part of our business. The personal solutions for tax optimisation take shape as essential elements of our work, for the efficient planning of private resources and for the construction of an ad hoc strategy aimed an an efficient personal tax plan. Trust Solutions The Trust Solutions for the Protection of Assets aim at the peace of mind of our clients, who can enjoy a safe support for the management of their own assets. These solutions can take place in Switzerland or in the UK. Virtual Office Solutions To benefit from the physical presence of one of our offices abroad, involves significant costs. We are able to provide solutions for virtual offices in multiple jurisdictions, primarily the United Kingdom.

11 What we offer The services that we offer are aimed at providing a practical, real and tangible benefit to whoever avails of our services. We are not interested in selling a product. Instead, we are interested in establishing a profitable and lasting relationship with each client. Consulting Services The international staff composed of expert accountants, tax and accounting consultants, is fully competent with regard to international tax treaties and with the practices pertaining to the creation and management of a company. We are able to provide personalised consulting in multiple camps: Consulting for the establishment and management of a company or trust structures Consulting for the management of transactions Company setup and domiciliation Tax & Advise provides the service of establishing a company, tailor-made for every situation, for whoever wants a corporate presence in various parts of the world. We provide: The establishment of a limited liability company in the United Kingdom The establishment in Malta, Cyprus and Switzerland The provision of representative offices Consulting for corporate designing, tax planning and management of VAT Assistance for the management of real estate property, yachts and aircraft Assistance for problems linked to contracts and crossborder invoicing Consulting for the imposition of Non Dom status in the United Kingdom Consulting for the registration of the VAT

12 Administration services We guarantee the peace and security of respecting deadlines for tax obligations, by managing the corporate documentation and annual financial statements. Our services include: The creation and management of documents The provision of a secretary, manager and other staff Preparation and management of the annual tax statements Notarisation, apostille and registration of corporate documents Preparation and management of company statements Services for Commerce Tax & Advise offers various services for the development of the activities of its own clients. Among these are: Assistance for the opening and management of current bank accounts Services related to the registration of VAT Preparation and presentation of the declarations related to VAT Accounting services Our staff of A.C.C.A. accountants offers: Preparation of the corporate accounts Consultancy regarding the management of VAT and invoicing Preparation and presentation of financial statements and tax declarations Declaratin and presentation to the authorities Operational and annual accounting Invoicing Management of the payroll

13 Services for virtual offices Our services eliminate all of the costs related to the management of an office such as rent, staff and further general expenses: Phone answering service Special telephone number Call transfer Review of the post and forwarding via fax or Provision of meeting rooms Trust services The security of personal information and assets is a priority. Tax & Advise is able to provide shareholders and trustee directors to ensure that its own name does not appear in any public register, for the complete protection of privacy. Management of Yachts and Aircraft Tax & Advise provides specific corporate structures tailor-made to lighten the tax burden deriving from the ownership of aircraft and boats. The support offered by Tax & Advise consultants includes: The establishment of companies in the most advantageous jurisdictions Registration of the yacht or aircraft with the competent authorities Certification and compliance Efficient management of VAT Management of the crew Notarisation of the documents Customised services Each client has different needs and each case must be assessed individually. The consultants of Tax & Advise have gained experience in the management of: Personal tax set-up and non-dom status Protection of goods and family assets Opening of personal current accounts abroad

14 Our policy Besides providing great service in terms of quality, our aim is also to maintain an excellent professional reputation, consolidated by the mutual trust that we have developed with each client and collaborator. We want our work to be the first witness to the integrity of conduct pursued by our company policies, by handling each item of information with the maximum of confidentiality. Price policies Tax & Advise always uses an extremely transparent system for the determination of the price of services offered and of our commissions. Our fee is always agreed before a client is accepted as such and onlyafter having received a confirmation from the client of the acceptance of a written offer.

15 How to contact us If you think that the services offered by Tax & Advise could be useful to you or your clients, or if you would like more information about our company and our services, we invite you to contact us by phone through our call centre in Italian from Monday to Friday, from 09:00 to 18:00, or through our Internet website We can communicate in different languages and we will be happy to deal with your requests. Tax & Advise Switzerland Via Pinacoteca Züst, , Rancate Switzerland Tel: +41 (0) Fax: +41 (0) Tax & Advise Best Solution S.r.l. 10 Daniel Danielopolu 1St District Bucharest, Romania Tel: Fax: Our Website Index: Uffici Tax & Advise UK 3 More London Riverside London SE1 2RE United Kingdom Italian: English: Spanish: French: Tel: +44 (0) Fax: +44 (0)

16 Offices Tax & Advise UK 3 More London Riverside London SE1 2RE United Kingdom Tel: +44 (0) Fax: +44 (0) Tax & Advise Switzerland Via Pinacoteca Züst, , Rancate Switzerland Tel: +41 (0) Fax: +41 (0) Tax & Advise Best Solution S.r.l. 10 Daniel Danielopolu 1St District Bucharest, Romania Tel: Fax:

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