ABOGADO (LAWYER), Barcelona BAR Association, Spain (2000) 1

CRISTIAN LUCAS EDUCATION DOCTORATE (PhD), University of Barcelona (2004) Faculty of Law and Economics - Field of study: Political Economy, Public Finance and Tax Law Dissertation: A Study on Presumptive Taxation Grade: Excellent Summa Cum Laude per Unanimity Graduate Scholarship for University Professorship, Spanish Ministry of Education (2000) Predoctoral Scholarship for Research Training, Catalonian Government (2000) [Renounced] MASTER OF BUSINESS ADMINISTRATION (MBA), Massachusetts Institute of Technology (MIT) (2010) MIT Sloan School of Management Ranking: Top 1% of MBA Class 2010 (GPA: 4.9 / 5.0) Entrepreneurship & Innovation (E&I) Program Certificate (Class of 2010) Rafael del Pino Foundation Fellowship (merit-based) (2006) Caja Madrid Foundation Fellowship (merit-based) (2006) - [Renounced] Ramón Areces Foundation Fellowship (merit-based) (2006) [Renounced] MASTER IN PUBLIC ADMINISTRATION (MPA), Harvard University (2010) John F. Kennedy School of Government Field of study: Economic and Political Development Harvard Kennedy School Public Service Fellowship (merit-based) (2007) Harvard University Real Colegio Complutense Fellowship (merit-based) (2007) Harvard University Summer Internship Fund Fellowship (merit-based) (2008) MASTER OF LAWS (LLM), Harvard University (2002) Harvard Law School Field of study: U.S. Tax System La Caixa Foundation Fellowship (merit-based) (2000) INTERNATIONAL TAX PROGRAM (ITP), Harvard University (2002) Harvard Law School Field of study: International Taxation BACHELOR OF POLITICAL SCIENCES AND ADMINISTRATION, University of Barcelona (2005) BACHELOR OF BUSINESS ADMINISTRATION AND MANAGEMENT (BBA), University of Barcelona (2002) BACHELOR OF LAWS (LLB), University of Barcelona (2000) First National Award for Legal Studies, Spanish Ministry of Education (2000) Extraordinary Law-Degree Award, University of Barcelona (2000) DIPLOMA OF BUSINESS SCIENCES (SPECIALTY: TAXATION), University of Barcelona (2002) HIGH SCHOOL DIPLOMA, Institute Loreto-Abad Oliba, Barcelona (1997) National Award for Excellence in High School Studies, Spanish Ministry of Education (1997) Extraordinary Award for Excellence in High School Studies, Catalonian Government, Spain (1997) PROFESSIONAL LICENSES ATTORNEY-AT-LAW, New York State BAR Association, USA (2003) ECONOMIST, Catalonian Economist Association, Spain (2002) ABOGADO (LAWYER), Barcelona BAR Association, Spain (2000) 1

CRISTIAN LUCAS PROFESSIONAL EXPERIENCE LUCAS, CAMPINS & HENRY ATTORNEYS-AT-LAW & CONSULTANTS, Founding Partner (January 2012 present) Barcelona office (January 2012 present) & Ibiza office (April 2013 September 2013) (Spain) Advise clients on legal aspects related to wealth management, foreign investments and corporate finance Specialized in national and international tax planning, and taxation of corporate reorganizations Business consultancy with focus on corporate strategy and international business expansion Our clients: Oracle, Group Daron, Smart Evolutions, TGW Group, WKND Group, Rigatoni Beach Club, etc. For more information, please visit: www.lchlegal.com LUCAS MAS ATTORNEYS-AT-LAW, Founding Partner (January 2006 August 2007) Barcelona office (Spain) Legal advice and defense in Spain of the Qatar-based business conglomerate Al Mana Mediator with Inditex in franchise agreement conflicts (Zara, Pull& Bear, Massimo Dutti) in Qatar International dispute resolution with Latin-American clients CUATRECASAS ATTORNEYS-AT-LAW, Associate (January 2003 December 2005) International Tax Planning Department, Barcelona office (Spain) www.cuatrecasas.com Promoted to 5 th -year Associate within only 3 years Structured international transactions from tax and corporate perspectives Advised clients on cross-border cases involving Spain, Latin America and US Provided advice on tax efficient structures and transfer pricing to multinationals Co-authored the Transfer Pricing chapter for Spain of International Bureau of Fiscal Documentation (IBFD) Clients managed: Petrobras, Exxonmobil Spain, Melià Hotels, Editorial Planeta, Antonio Puig SA, etc. Published extensively and wide experience on European holding regimes (see Publications list) TEACHING & RESEARCH EXPERIENCE TOULOUSE BUSINESS SCHOOL (ESEC), Lecturer (January 2013 June 2013, May 2014, May 2015) Business School, Barcelona Campus (Spain) - Courses taught (in English): International Tax Law, Majeure in Finance (2012/2013, 2013/2014, 2014/2015) European Consumer Law, Majeure in Marketing (2012/2013) Advertising Law, Majeure in Marketing (2012/2013) Law of Data Files, Majeure in Marketing (2012/2013) Intellectual Property Law, Majeure in Marketing (2012/2013) Distribution Contract Law, Majeure in Marketing (2012/2013) PYONGYANG UNIVERSITY OF SCIENCE AND TECHNOLOGY (PUST), Adjunct Professor (September 2013 December 2013) International and Financial Management (IFM) Department, Pyongyang (DPRK) - Courses taught (in English): Principles of Finance, Finance Major (2013/2014) Financial and Managerial Accounting, Finance Major (2013/2014) CATALONIAN POLYTECHNIC UNIVERSITY (UPC), Lecturer (September 2012 December 2012) EAE Business School, Barcelona (Spain) Courses taught (in English): Financial Management, Master in International Business (MIB) Program (2012/2013) Financial Accounting, International MBA Program (2012/2013) 2

EUROPEAN UNIVERSITY, Associate Professor (September 2011 August 2012) Business School, Barcelona Campus (Spain) Courses taught (in English): Financial Management, Full-Time MBA Program (2011/2012) Short-Term Financial Planning, Full-Time MBA Program (2011/2012) UNIVERSITY RAMON LLULL, Associate Professor (September 2010 August 2012) La Salle Business Engineering School, Barcelona (Spain) Courses taught (in English): Managing Innovation, Full-Time MBA Program (2010/2011) Financial Management, Bachelor in Business Administration (2010/2011) Corporate and International Finance, Bachelor in Business Administration (2010/2011, 2011/2012) Principles of Finance, Bachelor in Business Administration (2011/2012) HARVARD UNIVERSITY, Graduate Teaching Fellow (September 2008 August 2010) John F. Kennedy School of Government, Cambridge (USA) Courses taught (in English): Political Economy of Trade, Master in Public Administration Program (2008/2009) Public Finance in Theory and Practice, Master in Public Administration Program (2008/2009) Financial Tools for Public Managers, Master in Public Administration Program (2009/2010) State and Local Public Finance, Master in Public Administration Program (2008/2009, 2009/2010) TAX ANALYSTS INTERNATIONAL PUBLICATIONS, Tax Correspondent (September 2006 August 2008) Tax Notes International & Worldwide Tax Daily - (See Publications list) Tax correspondent for the territories of Cuba and Spain EUROPEAN UNIVERSITY, Associate Professor (September 2004 August 2006) Business School, Barcelona Campus (Spain) Courses taught (in English): Fundamentals of Business Law, Bachelor in Business Administration (2004/2005, 2005/2006) Cross-Cultural Business Issues, Bachelor in Business Administration (2005/2006) Fundamentals of Business Law, Full-Time MBA Program (2005/2006) Tax Management, Full-Time MBA Program (2005/2006) UNIVERSITY OF BARCELONA Associate Professor (September 2003 August 2006) Research Fellow (September 2000 June 2001) Faculty of Law, Department of Political Economy, Public Finance and Tax Law Courses taught (in Spanish): Practicum III Money Laundering Prevention, Bachelor of Laws Program (2000/2001) Catalonian Public Law Tax Legislation, Bachelor of Laws Program (2000/2001) Finance and Tax Law, Bachelor of Laws Program (2003/2004, 2004/2005) Tax Audit and Tax Collection, Public Administration Diploma Program (2004/2005) Finance Law, Bachelor of Political Sciences Program (2004/2005) Budgetary Law, Public Administration Diploma Program (2005/2006) Alternative Dispute Resolution Methods, PhD Program (2005/2006, 2006/2007) International Tax Law Aspects, PhD Program (2005/2006, 2006/2007) Tax Administration Models: Tax Assessment Methods. Comparative Law, PhD Program (2006/2007) SPANISH MINISTRY OF EDUCATION, SCIENCE AND TECHNOLOGY, Researcher (September 2000 August 2006) Research Group, Department of Finance and Tax Law, Faculty of Law and Economics, University of Barcelona Research Project on Tax Justice (1998-2002) Research Project on Simplification of Tax Assessment Methods for Business Activities (2002-2006) 3

CATALONIAN POLYTECHNIC UNIVERSITY, Lecturer (September 2000 August 2001) EAE Business School, Barcelona (Spain) Courses taught (in Spanish): Civil Law, Business Sciences Diploma Program (2000/2001) Corporate Law, Business Sciences Diploma Program (2000/2001) PUBLICATIONS (full text at: www.lchlegal.com/english/cristian_lucas_publicaciones.html) South-Africa-Spain Tax Treaty Enters Into Force, Tax Notes International, Vol. 49, No. 9, March 3, 2008 Spain Publishes Treaty With Malaysia, Tax Notes International, Vol. 49, No. 9, March 3, 2008 Cuba: 2007 Year in Review, Tax Notes International, Vol. 48, No. 14, December 31, 2007 The End of the Special Tax Regime for Spanish Asset-Holding Companies, Tax Notes International, Vol. 47, No. 9, August 27, 2007 Government Reforms Transfer Pricing Rules, Tax Notes International, Vol. 47, No. 7, August 13, 2007 Spanish Tax Treatment of Foreign Takeovers by Resident Companies (with Tony Fernández & Mayra Lucas), Tax Notes International, Vol. 46, No. 13, June 25, 2007 Cuba s Business Profits Tax: Special Regimes & Procedures, Tax Notes International, Vol. 46, No. 3, April 16, 2007 Spain s Holding Company Regime: A Decade of Progress, Tax Notes International, Vol. 45, No. 4, January 29, 2007 Cuba s Business Profits Tax, Tax Notes International, Vol. 45, No. 2, January 15, 2007 Cuba: 2006 Year in Review, Tax Notes International, Vol. 44, No. 13, December 25, 2006 Spanish Impatriate Tax Regime, Tax Notes International, Vol. 44, No. 10, December 4, 2006 A Primer on Business Taxation in Cuba, Tax Notes International, Vol. 44. No. 7, November 13, 2006 Malta-Spain Tax Treaty Enters Into Force, Tax Notes International, Vol. 44. No. 1, October 2, 2006 La Justicia Tributaria en España: Informe sobre las Relaciones entre la Administración y los Contribuyentes y la Resolución de Conflictos entre Ellos (Tax Justice in Spain: Report on the Relationships between the Tax Administration and the Taxpayers and the Resolution of Disputes among Them) (Collective Authorship: Research Team of the Law School of the University of Barcelona), Marcial Pons, Barcelona, Spain, 2005. Bases Jurídicas del Derecho Tributario Estadounidense (U.S. Tax System Legal Basis), Quincena Fiscal, No. 8, 2004, Ed. Aranzadi, Spain, 2004 Transfer Pricing in Spain (with Alejandro Escoda & Pedro Amat), IBFD Country Series 2004, Netherlands, 2003/2004 La Mediación y otros Mecanismos Alternativos de Resolución de Conflictos en el Ámbito Tributario Estadounidense (Mediation and other Alternative Dispute Resolution Methods in the U.S. Tax System), Revista de Derecho Financiero y Hacienda Pública, No. 269, September - December 2003, Madrid, Spain, 2003. Clasificación Tributaria de Sociedades Personalistas en España y los Países Bajos: Un Análisis Comparativo (with Freek Snel), Zergak: Gaceta Tributaria del País Vasco, No. 24, 2/2003, Órgano de Coordinación Tributaria de Euskadi, October 2003. 4

The Classification of Partnerships for Tax Purposes in Spain and The Netherlands: A Comparative Analysis (with Freek Snel), European Taxation, Vol. 43, No. 10, October 2003, IBFD, Amsterdam, The Netherlands, 2003. The Cuban Tax System Through History, Tax Notes International, Vol. 27, No. 5, July 29, 2002 Reestructuración de Sociedades (Corporate Reorganizations), Opinión y Derecho, No. 7, 1999, Universidad de Córdoba, 1999. EXTRACURRICULAR ACTIVITIES MUSIC SAXOPHONE PROFESSOR DEGREE, Conservatory of Music of the Lyceum of Barcelona (Spain) (2000) Honor Award for Saxophone, Conservatory of Music of the Lyceum, Barcelona (2000) PIANO PROFESSOR DEGREE, Conservatory of Music of the Lyceum of Barcelona (Spain) (1996) Composer: Inocencia Musical (Collection of Compositions for Piano), Editorial Casa Beethoven, Barcelona, España, 2001 SPORTS TAEKWONDO BLACK BELT, International Martial Arts Federation LICENSED REFEREE, Spanish Taekwondo Federation MEMBER, Spanish Olympic Shooting Federation MEMBER, Barcelona Rollerblade Association HOBBIES VOLUNTEER & LICENSED FIRST-AIDER of the Spanish Red Cross Extensive travel experience over 50 countries 5