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Credit: Nasa, Visible Earth MYANMAR

We are pioneers in the frontier markets of Asia.

A market leader - they ve got a very strong presence here. - They are knowledgeable about the market and give sensible and well thought-out advice. (Chambers Asia Pacific 2015, Myanmar, General Business) A unique vision DFDL was established in 1994 and built on a unique vision: to create an integrated international legal, tax and investment advisory firm, with in-depth knowledge of the jurisdictions we work in, providing technical excellence across our core areas of expertise. Twenty one years later, DFDL continues to build on its reputation as the obvious first choice legal and tax firm for sophisticated transactions in emerging markets across Asia and beyond. As Southeast Asia and other emerging markets continue to expand and thrive, so has DFDL and we are uniquely positioned to help clients access promising international growth opportunities in the world s most dynamic region. DFDL in Myanmar DFDL provides a full range of legal and tax services to foreign and local investors operating in Myanmar. Our team of more than 20 experienced local lawyers and foreign legal advisers in Yangon and Naypyidaw provides international, local and legal and tax expertise and insightful knowledge. Founded in 1995, DFDL is one of the oldest foreign legal and tax firms in Myanmar and is best placed to advise Asian and international companies on their investments in Myanmar. DFDL across Asia and beyond DFDL is the first leading international law firm specialized in emerging markets with regional legal, tax and advisory investment expertise developed throughout the region (Bangladesh, Cambodia, Indonesia, the Lao PDR, Myanmar, Singapore, Thailand and Vietnam) with a dedicated focus on other Southeast Asian jurisdictions, South Asia, and beyond. Countries with DFDL offices / Practices DFDL office locations Our teams of over 140 foreign and local lawyers and advisers work closely together within a fast growing network of 12 offices across Asia to provide unique value propositions and innovative solutions to our clients. BANGLADESH* i cambodia* i INDONESIA* i lao PDR i myanmar i singapore i thailand i vietnam * In commercial association with local law firms

Experience Our Myanmar team advises on all legal and tax aspects of transactions from general regulatory and commercial matters to complex projects and deals. Examples of significant engagements include: ALS Global in incorporation of a metal assaying laboratory; Apple on the implementation of smartphones; Asia Pacific Breweries, a subsidiary of Heineken (APB), on joint venture of a new brewery; Big C on the joint venture implementation of a grocery and general merchandising retailer; BNP Paribas regarding the issuance of a USD 10 million bond in a tender for the issuance of telecommunications licenses; Ernst & Young for tax advisory services in stock option plans; Export-Import Bank of Thailand on the financing to Italian-Thai Development PLC for the construction of the Mandalay Airport; ExxonMobil on compliance matters regarding distribution agreements; Four Rivers investment company comprised of financial institutions and family investment offices as shareholders; GPM Asia on the incorporation of a leading heavy minerals producer; Honeywell on the implementation of technology to manufacture energy efficient, clean energy; IFC on exchangeable loans to Acleda Bank in Cambodia for purposes of providing equity to its Myanmar microfinance subsidiary; Kanematsu Corporation on restructuring and divestiture plans; LP Holdings Co on property due diligence report for future 5-star hotels in Yangon and Mandalay; L Oréal on customs duties, retail outlets, ASEAN FTA implications, implications of ATIGA, tax structure through various ASEAN states, market entry, distribution, licensing for retail activity, tax implications in both Cambodia and Myanmar; MetLife on the implementation of a leading life insurance, disability income insurance, car insurance, employee benefits for possible future insurance activities; Mitsubishi on Myanmar law in connection with a ship sale transaction; Local counsel in aspects of setting up operations following the tender for a nationwide telecom license; Schlumberger Logelco Inc. on technology implementation, integrated project management and oil & gas information solutions; ThaiBev on the implementation of a Thai Beverage Public Company; Toyota Tsusho on their bid regarding the Yangon International Airport tender process; Unicity on the implementation of leading nutritional supplements and business development; Vodafone on local and legal aspects of bids for the telecom licenses offered by the Ministry of Communications and IT; Western Union on various legal aspects and regulatory compliance; Foreign cement company in connection with restarting its operations; Lender on the construction of a major international pipeline for an offshore drilling project; Foreign oil and gas exploration companies in securing farm-in agreements and establishing their presence;

Experts in Developing Asia Expertise and solutions Regional practice groups driven by Asian client activity Our team in Myanmar provides legal and tax services across all sectors and practice areas. In addition to providing up-to-date Myanmar law advice, our legal advisers offer a full range of services to local and international clients with activities in Southeast Asia and Bangladesh. To better serve our clients business needs, we are organized into specialized practice groups throughout our offices. The following practice areas reflect our core areas of expertise and the major industry sectors: Energy, Mining and Infrastructure covering: Energy and Utilities Mining and Natural Resources Oil and Gas Telecommunications Projects and Project Finance Banking and Finance Structured Trade and Commodity Finance Asset Finance and Securitization From concept to completion Mergers and Acquisitions Corporate and Commercial, including Corporate Finance, Securities Real Estate and Construction Tax English law governed transactions Technical assistance Whether you need legal assistance or tax advice on one aspect of a deal or commercial solutions-orientated structuring and advice on all aspects of a transaction from conception to completion, our advisers will guide you through each step of the process. Services provided during investment phase: Legal market entry study, legal opinions on local law and procedures; Investment structuring advice; Strategies to minimize tax exposure; Identification of major tax issues that will affect the investment; Liaising and negotiations with the government; Advising on land issues and rights; Conducting legal due diligence on project and financing documentation; Structuring transactions and projects; Drafting and negotiating transaction and project documentation; Advising on business or project license requirements; Drafting joint venture agreements and other corporate documentation; Advising on incorporation and registration of companies; Assisting with the legal aspects of financing; Negotiating and drafting concession agreements; Consulting on debt restructuring and rescheduling of real estate based lending; Advising on capital markets issues (sponsors, issuers and investors); Negotiating tenancy agreements, leases and licenses for residential, commercial and industrial real estate developments; Accompanying sales and purchases of commercial, industrial and residential real estate. Services provided throughout the course of the investment include: Corporate secretarial; Trademark search, registration and defense; Company liquidation; Labor advice and negotiation; Real estate due diligence; Hotel licensing; Advice on mineral concessions; Tax planning; Visa and stay permit assistance; Litigation supervision; Providing local registered address; Local agent registration and termination; Trade and customs advice; Currency and remittance advice; Assistance on ship arrests; Restructuring, insolvency and bankruptcy.

Key Contacts It is the people who make our Firm At DFDL our most valuable asset is our people. Below are some of the key people who comprise our Myanmar team: William D. Greenlee Jr Partner; Managing Director, Myanmar; Head of China Desk William s practice focuses on M&A, corporate and project finance and securities. He is involved in negotiating, structuring, documenting and managing large transactions, private equity and opportunity-fund companies and other international companies throughout Southeast Asia and South Asia. His clients comprise a range of industries including energy, mining, infrastructure, oil and gas, banking, telecommunications and tourism. william.greenlee@dfdl.com James Finch Partner; Managing Director, Naypyidaw James was previously a partner with Russin & Vecchi in Hanoi and in 1996 became the first managing director of Russin & Vecchi s newly opened office in Yangon. He has continued to provide legal advice in Myanmar since 1996. In Myanmar he has advised on energy, hard minerals, corporate issues, tax, aircraft leasing, hotel development, banking and finance matters, among others. He currently heads the DFDL Naypyidaw office and provides advice on a host of issues for his clients in DFDL s offices in both Yangon and Naypyidaw. james.finch@dfdl.com Thida Aye Country Partner Nicholas Towle Regional Senior Adviser With over 20 years of experience, Thida provides high-level legal and tax advice on all aspects of business transactions in Myanmar for foreign and domestic companies including taxation, contracts, transportation, corporate, real estate, finance, litigation, energy and telecommunications. thida.aye@dfdl.com Nick is a member of DFDL s M&A practice where he specializes in legal advice and transaction assistance for investors, governments and multilateral institutions in emerging markets. He has advised on over 80 assignments, with a dedicated focus on Myanmar. Currently he advises major international investors such as Asia Pacific Breweries and Vodafone on their projects in Myanmar. nick.towle@dfdl.com

We are wherever you are, and want to be, in frontier Asia. Recent awards: 2015 Chambers Asia Pacific Band 1 General Business - Cambodia Band 1 General Business - Lao PDR Band 1 General Business - Myanmar Band 2 Corporate/M&A - Vietnam Band 2 Technology, Media, Telecoms - Vietnam 2015 The Legal 500 Tier 1 Tax - Vietnam Tier 1 Projects & Energy - Vietnam Tier 2 Corporate/M&A - Vietnam Tier 2 Banking & Finance - Vietnam Tier 2 Projects & Energy - Thailand 2015 IFLR1000 Financial & Corporate Tier 1 Cambodia Tier 1 Myanmar Tier 1 Lao PDR IFLR Asia Awards 2015 National Law Firm of the Year Myanmar 2015 The Asian Lawyer: Asia Legal Awards 2015 Finance Deal of the Year: Banking PAMEL non-recourse financing

Excellence. Creativity. Trust Since 1994 www.dfdl.com Bangladesh* Dhaka bangladesh@dfdl.com Cambodia* Phnom Penh cambodia@dfdl.com Indonesia* Jakarta indonesia@dfdl.com Lao PDR Vientiane laos@dfdl.com Myanmar Naypyidaw Yangon myanmar@dfdl.com Singapore Singapore singapore@dfdl.com Thailand Bangkok Samui thailand@dfdl.com Phuket phuket@dfdl.com Vietnam Hanoi hanoi@dfdl.com Ho Chi Minh City hcmc@dfdl.com * In commercial association with local law firms