Baker & McKenzie Speakers

7 th Annual Asia Indirect Tax Conference/7 th Annual Customs and Trade Conference 30 & 31 May 2012 InterContinental Singapore Baker & McKenzie Speakers

Mark Agnew joined Baker & McKenzie LLP in 2008 and advises on a wide spectrum of UK and EU VAT law with a keen emphasis on the finance industry and international supplies of goods and services in the technology sector, working closely with Baker & McKenzie's global VAT practice. Mark Agnew Senior VAT Consultant London/United Kingdom (T) + 44 (0)20 7919 1620 (F) + 44 (0)20 7919 1999 mark.agnew@bakermckenzie.com VAT Baker & McKenzie LLP 100 New Bridge Street London EC4V 6JA, UK In particular Mark focuses on the following areas: - M&A - Maximising the VAT efficiency of structured finance products - The scope of the finance and insurance exemptions - Partial exemption issues and maximising VAT recovery - VAT efficient outsourcing - International supply chain issues - Inbound investment into the UK - Cross-border supplies of services - VAT risk management - VAT litigation and dispute support - Negotiation with HM Revenue & Customs Career Mark has always specialised in VAT, having previously worked at Arthur Andersen, Deloitte and PwC financial services, in addition to an inhouse VAT manager role at Barclays Bank plc. Mark has previously sat on the VAT committees of both the CBI and the Investment Management Association. Mark graduated from the University of Bristol with a BSc in Economics & Accounting in 2001. Mark passed the Association of Taxation Technicians exam in 2002, and the Chartered Institute of Taxation exam in 2003, where he was awarded the Victor Durkacz medal for the best indirect tax paper. Baker & McKenzie LLP. is a member of Baker & McKenzie International, a Swiss Verein.

Mr. Assavapokee joined Baker & McKenzie in 1999 and became a partner in 2006. He has been working as a legal adviser in the areas of customs, tax and general commercial for over 7 years. He has provided advice and planning to clients in variety of businesses, including courier companies, telecommunication companies, trading companies, airlines, petroleum, information technology, e-commerce and joint ventures between local and foreign companies. Recent transactions include: Chinawat Assavapokee Partner Bangkok/Thailand (T) + 66 2 6362000X3998 (F) + 66 2636 2111X3998 chinawat.assavapokee @bakermckenzie.com Tax, Customs, Excise Laws Baker & McKenzie Ltd. 25th Floor, Abdulrahim Place 990 Rama IV Road Bangkok 10500 Thailand - Advice on GATT Valuation Method for reputable motion picture companies; - Advice on Royalties Uplift issues for multi-international companies; - Advice on price adjustment method for pharmaceutical companies; - Customs planning for a software giant company; - Handling customs disputes for many multi-international companies; - Customs planning and Tax planning for dairy product companies; - Advice on Advisory Opinion on GATT Valuation; - Tax planning for various foreign financial institutions to finance projects in Thailand; - Tax planning for foreign venture capitals to invest in Thai securities; - Tax planning for multinational companies on turnkey projects in Thailand; - Tax planning for utility companies in Thailand - Tax assessment handling for many multi-international companies carrying on business in Thailand - Tax planning for many Thai publicly traded companies in Merger and Acquisition; - Tax planning for U.S. companies for the operations in Thailand; - Negotiating with Thai Government for multi-international companies to obtain the new tax incentives; - Handling excise tax case with officers and well as in the Tax Court (e.g. the landmark case for American Automobile Manufacturer valuing USD 20 Million); - Excise tax planning for multi-international companies; and - VAT planning and VAT dispute handling for multi-international companies. Practice focus General Planning; Advice for M&A; Global Tax Minimization; VAT/Indirect; E-Commerce Tax; Transfer Pricing; Power Project; Project Finance; GATT Valuation Method; Customs Dispute; Rules of Origin - Thai Bar Association - The Law Society of Thailand - University of Washington (LL.M. (in Taxation), 1999). - Thammasat University (LL.B., 1995). Thai and English Baker & McKenzie Ltd. is a member of Baker & McKenzie International, a Swiss Verein.

Yvonne Beh is a senior associate in the Tax practice group. Yvonne Beh Senior Associate Kuala Lumpur (T) +603 2298 7808 (F) +603 2282 2669 yvonne.beh@wongpartners.com Tax & Corporate & Commercial Wong & Partners Level 21, Suite 21.01 The Gardens South Tower Mid Valley City Lingkaran Syed Putra 59200 Kuala Lumpur Her focus areas are Malaysian tax laws and general corporate and commercial matters. She advises on a broad range of direct and indirect tax matters relating to income tax, withholding tax, double tax treaties, transfer pricing, transfer and transaction taxes, customs, service tax, taxation of stock options and assisted various clients in negotiating for tax incentives and applying for stamp duty exemptions. She has been advising on the upcoming goods and services tax which will be implemented in Malaysia in the near future. Ms. Beh s practice also includes advising and assisting clients in transfer pricing audits as well as advising various clients on tax planning opportunities arising from internal restructurings and mergers and acquisitions. She has also been involved in advising on the Malaysian tax issues arising from carbon and Clean Development Mechanism projects in Malaysia. Apart from tax matters, Ms. Beh regularly advises on legal and regulatory issues affecting multinational corporations carrying out their operations in Malaysia, particularly in manufacturing, distribution, wholesale and retail activities across different industries. She has acted for clients in corporate exercises, which include joint ventures, mergers and acquisitions, establishing of new operations and corporate restructuring. Ms. Beh has represented numerous multinational corporations in foreign investments and joint ventures in Malaysia as well as advised on regional and cross-border mergers and acquisitions and is well-versed with the Malaysian tax issues arising from such exercises. She has contributed numerous articles which have been published in the tax publication of BNA, the Asia Pacific Tax Bulletin published by the International Bureau of Fiscal Documentation and Asian Legal Counsel. - Bar of England & Wales - Lincoln s Inn - Malaysian Bar - Kuala Lumpur Bar - Chartered Tax Institute of Malaysia Ms. Beh graduated from Cardiff University, United Kingdom with a Bachelor of Laws (Honours) degree. She was admitted to the Bar of England and Wales in 2004 and admitted to practice in Malaysia in 2005. Baker & McKenzie is a member of Baker & McKenzie International, a Swiss Verein.

Frederick Burke has twenty two years experience in the planning, negotiation and operation of foreign investment projects and trading operations as well as in the related issues of tax and customs planning, securities law, finance, construction, regulatory compliance, labor, intellectual property and technology transfer. Frederick R. Burke Principal Ho Chi Minh City/Vietnam (T) +84 8 3829 5585 (F) +84 8 3829 5618 frederick.burke@bakermckenzie.com International Trade & WTO, Taxation, Mergers and Acquisitions, Real Estate, Construction/Projects, Foreign Investment & Securities, Banking & Finance, International Employment, IT & Telecommunications, Dispute Resolution Baker & McKenzie (Vietnam) Ltd. (HCMC) 12th Floor, Saigon Tower 29 Le Duan Blvd. District 1 Ho Chi Minh City Socialist Republic of Vietnam Publications, presentations and articles Frederick Burke has been the editor of Indochina Law Quarterly (since 1991), was co-author of Business Operations in Vietnam, BNA Tax Management Portfolios (2007), editor for CCH Vietnam Business Law Guide (1995-2004), author to Guide to Banking and Finance Law in Vietnam (2000) and Country Correspondent for Tax Notes International. - Member of Prime Minister s Advisory Council on Administrative Reform (2008). - Practice Group Leader, Baker & McKenzie Global WTO & International Trade Practice Group (2006-2007). - Co-Chairman, Manufacturing & Distribution Working Group, Vietnam Business Forum (2001 - date). - Board of Governors Member, former Chairman and Vice-Chairman, American Chamber of Commerce in Vietnam, Ho Chi Minh City, 1995-2003, 2007 - date. - Chairman of the Legal Committee, American Chamber of Commerce, HCMC, 2003 to date. - Vice Chairman of the Executive Committee, Hong Kong Business Association in Vietnam, 2000 - date. - Admitted to practice in New York (1987) and Washington, D.C. (1988). Registered foreign lawyer in Vietnam (since 1996) - Columbia University School of Law: Juris Doctor, 1987 - Columbia University School of International Affairs: Master of International and Public Affairs, 1986 - Stanford University: Bachelor of Arts Degree, 1981 (with Honors) - Parker School of Foreign & Comparative Law: Certification, 1987 - East China Institute of Politics & Law: Certification, 1984 English, Chinese, Vietnamese. Baker & McKenzie (Vietnam) Ltd., a limited liability company, is a member of Baker & McKenzie International, a Swiss Verein.

Ms. Chen s practice is PRC related, with a focus on tax and customs compliance and advisory. Before joining Baker & McKenzie, Ms. Chen worked as a tax consultant in the tax department of one of the Big Four accounting firms, and was a member of the Customs and Tax Practice Sub-group. Xiaoming Chen Associate Central/Hong Kong (T) +852 2846 1538 (F) +852 2845 0476 xiaoming.chen@bakermckenzie.com China Practice; PRC Tax and Customs; Corporate and Commercial Baker & McKenzie Hutchison House 14th Floor, Hutchison House 10 Harcourt Road, Central Hong Kong SAR Representative clients, cases or matters - Advising clients on establishing entities in China or re-structuring their business model from tax efficient perspective and the use of various preferential tariff schemes to minimize their expose to customs duty. - Assisting clients on trade compliance due diligence exercises, including document review and staff interviews, for internal investigation purposes or as part of the merge and acquisition. - Assisting several multinational companies with reviewing, revising or drafting contracts for the import and / or export of products through agents. - Advising various multinational companies on regulatory, tax and customs issues relating to structuring and implementing their contract manufacturing and procurement strategies in china. - Advising several clients on PRC customs issues and managing disputes with PRC customs. - Providing advice to companies on their tax exposures in the PRC. - Assisting various top luxury brands with re-structuring their business model and re-drafting, concluding or terminating their contracts to minimize their exposure to PRC commercial franchising model. Ms. Chen graduated from Fudan University School of Law with an LL.B. (2003) and Washington University School of Law with an LL.M. (2005). She is admitted as an attorney in the State of New York, the United States. English, Mandarin Baker & McKenzie, a Hong Kong Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

Ken Chia is a member of the Firm s Asia Pacific IT & Communications and Global Privacy steering committees. He is regularly ranked as a leading ITC and competition lawyer by top legal directories, including Chambers, Asia Pacific Legal 500, PLC Which Lawyer? and Asialaw. Mr. Chia is a fellow of the Chartered Institute of Arbitrators and the Singapore Institute of Arbitrators. He is also an accredited mediator with the Alternative Dispute Resolution Group in the United Kingdom. Ken Chia Associate Principal Singapore (T) +65 6434 2558 (F) +65 6337 5100 ken.chia@bakermckenzie.com Baker & McKenzie.Wong & Leow 8 Marina Boulevard #05-01 Marina Bay Financial Centre Tower 1 Singapore 018981 Practice focus Mr. Chia has more than 20 years of practicing in the areas of IT, telecommunications, intellectual property, trade and commerce, and competition law matters. He routinely assists clients, mostly governments and multinational corporations, in large-scale procurement, outsourcing and regional transactions, and provides sound advice on privacy and e- commerce matters. Representative clients, cases or matters - Advising the Info-communications Development Authority on Singapore s Next Generation Interactive Multimedia Services project. - Advising the Info-communications Development Authority on Singapore s SGD1 billion Next Generation National Broadband Network tender. - Advising the successful bidder on Singapore's SGD1.3 billion SOEasy IT outsourcing project. - Advising a new WiMax operator in Malaysia on its agreements to rollout a new IP Core, national WiMax radio access network, OSS/BSS, and microwave transmission network. - Advising a Malaysian operator on its NGN procurement agreements and its agreements with the Malaysian government. - Law Society of England & Wales - State Bar of California - American Bar Association - Singapore Academy of Law - Fellow of the Chartered Institute of Arbitrators - Accredited Mediator - ADR Group UK - Singapore Institute of Arbitrators - Fellow Admission Singapore (2001); California~United States (1997); England & Wales~United Kingdom (1991) Education Stirling University (Master of Science) (1994); Cambridge University (Magdalene College) (Master of Arts) (1992); College of Law at Guildford (S.F.E.) (1989); Cambridge University (Magdalene College) (B.A.) (1988) Chinese; English; Japanese Baker & McKenzie.Wong & Leow is a member of Baker & McKenzie International, a Swiss Verein.

James has advised on both regional and Singapore tax issues, with special focus on international tax aspects of cross-border transactions. His practice includes advising clients on tax issues arising from mergers and acquisitions, indirect taxes, transfer taxes, foreign direct investment and cross-border tax planning issues such as transfer pricing. James also has experience in advising private wealth institutions on their tax and trust structuring issues. James Choo Associate Singapore (T) +65 6434 2603 (F) +65 6337 5100 james.choo@bakermckenzie.com Tax, Wealth Management Baker & McKenzie.Wong & Leow 8 Marina Boulevard #05-01 Marina Bay Financial Centre Tower 1 Singapore 018981 Practice focus Corporate Tax, Goods & Services Tax, Stamp Duty, Property Tax, Wealth Management Representative clients, cases or matters James was involved in the following recent transactions: - assisting a brand-name client in the financial services industry, in advising and coordinating the restructuring of its Asia-Pacifc, Middle-East and Africa operations across 14 jurisdictions; - led a transaction that enabled a client structure a tax-efficient divestment of a luxury hotel in Thailand involving three jurisdictions as well as handled the corporate implementation aspects of the transaction; - advised a major investment bank in structuring complex financial derivative products in Singapore that involved planning and implementing various tax-efficient structures in channelling the investment for product sales to customers; - assisting various multinational businesses on their tax disputes with the Inland Revenue Authority of Singapore where the potential tax liability involved will be significant and are likely to be landmark decisions if the issues are litigated; and - advised a multinational in the consumer products industry on its tax restructuring of its Asia Pacific supply chain including high level transfer pricing and indirect tax feasibility studies of the client's procurement and distribution structures in Asia. James is a member of the Singapore Academy of Law and the Law Society of Singapore. James has been admitted as an advocate and solicitor in Singapore since 2010. He holds a LL.B. (Hons) (Second Class Upper) from the National University of Singapore where he placed in the Overall Dean s List over the span of his course of study. He also holds a LL.M. in International Taxation from New York University where he was awarded the Flora S. & Jacob Newman Award for distinction in the field of International Taxation. Baker & McKenzie.Wong & Leow is a member of Baker & McKenzie International, a Swiss Verein.

Mr. Cowley s practice focuses on international trade, customs, VAT and other regulatory matters related to the cross-border movement of goods and technology. He advises companies on duty reduction strategies, administrative controversies and audits, compliance with trade laws and regulations, and supply chain planning. John Cowley Associate Central/Hong Kong (T) +852 2846 1907 (F) +852 2845 0476 jon.cowley@bakermckenzie.com Customs; International Trade; Export Controls; VAT/Indirect Tax; Cross-Border Counseling Baker & McKenzie Hutchison House 14th Floor, Hutchison House 10 Harcourt Road, Central Hong Kong SAR Representative clients, cases or matters - Conducted global import and export compliance review for semiconductor company with entities located in over 20 countries, including on-site reviews in Malaysia, Singapore, United Kingdom and United States. - Performed assessment of aerospace company s import and export functions to evaluate whether operations and resources were properly aligned with the company s trade compliance risk profile. - Managed a global team advising a growing high technology company on the import compliance aspects of its expansion as an importer of record into countries spanning five continents. - Advised a consumer product company on related party customs valuation issues in a U.S. Customs Focused Assessment audit and assisted with the mitigation of $3.5 million in liquidated damage claims. - Managed first sale for export project involving a review of over 70 factories throughout Asia for a large apparel and accessory retailer. Mr. Cowley is a member of the Illinois State Bar Association, International Trade Association of Greater Chicago and the Women in International Trade Northern California Chapter. Awards and rankings CALI Awards for Excellence in International Dispute Resolution and International Intellectual Property (2003). Mr. Cowley graduated from The Ohio State University Moritz College of Law with a J.D. (2004), and also from Brigham Young University with a B.S. in Economics (2000). He is admitted as an attorney in the State of Illinois, United States. Pro Bono & Community Involvement Mr. Cowley is actively involved providing community service through his church and frequently works with youth groups. English and Cantonese. Baker & McKenzie, a Hong Kong Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

Mr. Dimagiba s practice involves, among others, the following aspects of tax advisory and advocacy: - General tax planning; - Protest of assessments, claims for refunds and tax credits; Dennis G. Dimagiba Principal Manila/Philippines (T) +63 2 819 4912 (F) +63 2 816 0080 dennis.dimagiba@bakermckenzie.com Tax Practice Group Quisumbing Torres 17th Floor, Net One Center 26th Street Corner 3rd Avenue Crescent Park West Bonifacio Global City Taguig City 1634 Philippines - Taxation of commercial transactions, mergers and acquisitions and business reorganizations; - WTO; - Trade and Customs Matters. Practice focus Tax Controversies, Tax Planning for Mergers and Acquisitions, General Tax Planning, Customs Controversies, and Estate Planning. - Integrated Bar of the Philippines - Tax Management Association of the Philippines Mr. Dimagiba obtained his Bachelor of Science, Accounting and Bachelor of Arts, Economics from De La Salle University in 1979. He is a certified public accountant. He was admitted to the Philippine Bar in 1985. Quisumbing Torres is a member of Baker & McKenzie International, a Swiss Verein

Mochamad Fachri works on a broad range of corporate law. He specializes in the fields of trade-related matters, particularly antitrust, consumer protection, taxation and customs. Mochamad Fachri Partner Jakarta, Indonesia (T) +62 21 515 4884 (F) +62 21 515 4840 mochamad.fachri@bakernet.com Tax and International Trade Hadiputranto, Hadinoto & Partners The Indonesia Stock Exchange Building Tower II, 21st Floor Sudirman Central Business District Jl. Jenderal Sudirman Kav. 52-53 Jakarta 12190, Indonesia Representative clients, cases or matters - Represented major companies, both domestic and joint ventures with foreign partners before the Indonesian Business Competition Supervisory Commission (KPPU) and on the appeal stage against decisions of the KPPU. Cases include cross-shareholding (Temasek), mergers and acquisition, unfair trading terms and abuse of dominance (Carrefour), cartel, vertical restrains (Semen Gresik), discriminatory practice (Limas Stokhomindo), tender fixing (Deloitte Touche). - Advised clients on corporate compliance matters, including establishment of compliance manuals, contractual templates for distribution, construction, consulting, advisory contracts and regular compliance works for board meetings. Industries involved: consumer goods manufacturing, and pharmaceuticals. - Advised clients on compliance with Indonesian corruption laws and regulations, in particular with regard to gift-giving, lobbying, appropriate daily contacts with officials. - Advised clients on compliance with Indonesian customs laws and regulations, in particular, with regard to customs valuation, customs audit, fiscal facilities, represented clients before the Indonesian anti-dumping committee on dumping cases regarding steel products, chemicals and wheat flour. - Represented various clients at the Tax Court with regard to claims against the Tax Office, involving income tax, VAT and assessments of other taxes. Mr. Fachri is a member of the Indonesian Advocates Association (PERADI). Mr. Fachri graduated from Padjadjaran University, Faculty Of Law, Bandung, Indonesia, with a Law Degree (1996) and from Columbia University Law School, New York City, with an LL.M (2000). He is registered as an advocate with the Jakarta High Court (since 2003). Indonesian and English. Hadiputranto, Hadinoto & Partners is a member of Baker & McKenzie International, a Swiss Verein.

Michelle Y. L. Gon graduated from National Taiwan University with an LL.B., from the University of Illinois, Urbana-Champaign with an MC.L., and from Case Western Reserve University with a J.D. She was admitted to practice law in the State of Illinois in 1986. She was selected as one of the top 30 attorneys in China and one of the top 100 attorneys in the Asia Pacific region by Asian Legal Business in 2004. Michelle Y.L. Gon Partner Shanghai/PRC (T) +86 21 6105 8599 (F) +86 21 5047 0020 michelle.gon@bakermckenzie.com Baker & McKenzie Shanghai Office Unit 1601, Jin Mao Tower 88 Century Avenue, Pudong Shanghai 200121, PRC China Practice focus Ms. Gon s practice mainly covers China corporate, investment, regulatory and compliance from the perspectives of anti-bribery and the Foreign Corrupt Practices Act (FCPA). As a former chief legal officer of a large NYSE- and HKSE-listed high tech company headquartered in China, and formerly an international counsel of a large multinational corporation, she has extensive experience in various practice areas and is familiar with a wide spectrum of industries. With her long term solid experience in doing business in China, she provides practical advice to clients on the complicated legal matters they encounter within and outside the country. Representative clients, cases or matters - Represented a US NASDAQ-listed company in the manufacturing field to conduct an internal investigation of the regional team located in Shanghai and sales team spreading over several major cities in China on China compliance and FCPA issues. - Represented a US NYSE-listed company in the manufacturing field to conduct an internal investigation shortly after the merger of a Chinese company on a few key employees in Guangdong Province to ensure their trade practices meet compliance. - Conducted an internal investigation and interview of several employees of a local subsidiary located in Shandong province of a US NYSE-listed company in pharmaceutical field on anti-bribery and FCPA compliance matters. - Conducted an interview of several key employees in Guangdong Province for a US NYSE-listed company in Chemical Industry on FCPA and trade practice issues. - Represented a US NASDAQ-listed high tech company in its investigation of the China sales team located in Shanghai on trade practice compliance. - Represented a US medical device company to handle their FCPA compliance issues including training, investigation, interview and consultation on termination of key employees for breach of the code of business conduct. - European Council for Commerce and Trade ("ECCT") - Honorary Member - Illinois State Bar Association - American Bar Association Admission Baker & McKenzie, a Hong Kong partnership, is a member of Baker & McKenzie International, a Swiss Verein.

Illinois~United States (1986) Education Case Western Reserve University (J.D.) (1985) University of Illinois at Champaign-Urbana (M.C.L.) (1982) National Taiwan University (LL.B.) (1976) - English - Chinese 2

Folkert Idsinga is specialized in Indirect Taxes. His practice focuses on rendering advice to multi-national European, U.S. based and Japanese clients, in particular in relation to the European and Dutch VAT aspects of cross-border transactions, telecommunication, media, e-commerce, express and mail, financial services and products, and M&A. Furthermore, Folkert is teaching Indirect Taxes at VU University in Amsterdam. He is the chair of both the European and Amsterdam Indirect Tax Sub Practice Group of Baker&McKenzie. Folkert L. Idsinga Partner Amsterdam/The Netherlands (T) +31 20 551 7599 (F) +31 20 626 7949 folkert.idsinga@bakermckenzie.com Tax Baker & McKenzie Amsterdam N.V. P.O. Box 2720 1000 CS Amsterdam The Netherlands Practice focus Indirect Taxes (VAT) Publications, presentations and articles Folkert Idsinga has published several articles in newspapers and magazines, such as Weekblad Fiscaal Recht, Financieel Dagblad, BTW-bulletin, Nederlands Tijdschrift voor Fiscaal Recht, Fiscaal Praktijkblad, and a number of other magazines and newsletters. He is the editor of Baker&McKenzie s Global VAT/GST Newsletter. Further he is co-author of various materials for study. Folkert regularly acts as a speaker and panelist at (international) seminars, courses and conferences. In 2007 he was a speaker at the 61st Congress of the International Fiscal Association (IFA) in Kyoto, Japan. Folkert Idsinga is an active member of the Dutch Association of Tax Advisors (Nederlandse Orde van Belastingadviseurs). He is also lecturing Indirect Taxes at VU University in Amsterdam. Career Prior to joining Baker&McKenzie in 2002, Folkert Idsinga has been tax lawyer with one of the Big five accounting firms, where he started in 1996. During that period he has worked for that firm for five months in Sydney, Australia, where he assisted various international clients with the introduction of Australian VAT-system (GST) in 2000. Folkert Idsinga graduated at Groningen University in 1996. He is admitted to Netherlands Tax Courts and the Netherlands Supreme Court. Dutch (mother tongue); English (fluent) Baker & McKenzie Amsterdam N.V. is a member of Baker & McKenzie International, a Swiss Verein.

Edmund Leow practises in the area of international tax and trade on behalf of Western and Asian multinational corporations and institutions. His practice has a focus on cross-border tax planning, transfer pricing and tax disputes. He also advises on international trade issues such as customs, WTO and free trade agreements. Edmund Leow Principal Singapore (T) +65 6434 2531 (F) +65 6537 5100 edmund.leow@bakermckenzie.com Tax, Wealth Management, International Trade Baker & McKenzie.Wong & Leow 8 Marina Boulevard #05-01 Marina Bay Financial Centre Tower 1 Singapore 018981 In addition, he has a growing practice in advising high net-worth individuals, private banks and trust companies in personal tax, as well as in trust and estate planning matters. Mr. Leow was the previous President and is currently the Vice President of the Singapore Trustees Association; a Committee Member of the Singapore branch of the International Fiscal Association; a Member of the Tax Committee of the American Chamber of Commerce in Singapore; and a Member of the Law Society and Singapore Academy of Law. He is also listed on the Euromoney Guide to the world s leading tax advisers. Mr. Leow is admitted as a solicitor in England and Hong Kong. He is also admitted as an advocate and solicitor in Singapore. He graduated from Cambridge University with a triple first-class honours degree in law in 1986. English and Mandarin. Baker & McKenzie.Wong & Leow is a member of Baker & McKenzie International, a Swiss Verein.

Mr. Lim s practice focuses on customs, VAT, corporate tax, export controls, international trade and corporate advisory work relating to distribution and supply chain strategies in the People s Republic of China (PRC). Mr. Lim also covers trade law developments in the WTO, APEC, ASEAN and under the various free trade agreements in the Asia Pacific region. Mr. Lim is a member of Baker & McKenzie s Global International Trade, Compliance and Customs Practice Group Steering Committee. Eugene Lim Partner Co-head of the Asia Pacific Regional Customs Steering Committee Head of Hong Kong / China International Trade Planning and Controversies Practice Central/Hong Kong (T) +852 2846 2413 (F) +852 2845 1724 eugene.lim@bakermckenzie.com PRC Tax and Customs; WTO and International Trade Baker & McKenzie Hutchison House 14th Floor, Hutchison House 10 Harcourt Road, Central Hong Kong SAR Representative clients, cases or matters - Advised various multinationals on their regional supply chain strategies. - Advised numerous multinationals on regulatory, tax and customs issues relating to structuring and implementing their contract manufacturing, procurement, distribution and after-sales strategies in China including restructuring existing operations to minimize the impact of China enterprise income tax reform and reduction in export VAT refund rates. - Advised various multinationals on PRC Customs issues and managing disputes with PRC Customs. - Advised various multinationals on export control issues in the Asia Pacific region. - Advised numerous multinationals regarding the use of various preferential tariff schemes and free trade agreements to minimize their exposure to customs duty and on issues relating to the implementation of China s WTO obligations. Mr. Lim is a member of the Singapore Academy of Law and the Law Society of Singapore. Awards and rankings Leading Lawyer (International Trade: Asia-wide) Chambers Asia 2009, 2010. Mr. Lim graduated from the National University of Singapore (LL.B Honors) in 1998 and from McGill University (LL.M International and Comparative Law) in 2000. He was admitted to the Supreme Court of Singapore as an Advocate and Solicitor in 1998, and as a solicitor in England and Wales in 2009. English and Mandarin. Baker & McKenzie, a Hong Kong Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

Mr. MacIntyre joined Baker & McKenzie in 1988 and became a partner in 1999. His practice focus includes planning and advisory work as well as negotiations with Revenue officials on a range of matters. Amrit MacIntyre Partner Sydney/Australia (T) +612 8922 5159 (F) +612 9225 1595 amrit.macintyre@bakermckenzie.com Indirect Taxes Stamp Duty Goods and Services Tax Baker & McKenzie Level 27, A.M.P. Centre 50 Bridge Street Sydney, NSW 2000 Australia Mr. MacIntyre is a member of the Office of State Revenue/Taxation Institute of Australia Liaison Committee. The Committee is constituted by officials from the New South Wales Government and tax practitioners. The Committee advises the Government on legislative and policy matters. He is also a member of the Taxation Institute of Australia Climate Change Committee and is working with them on tax related aspects of the climate change policy as well as making submissions to Treasury on the GST issue for a CPRS. Mr. MacIntyre is an author of the looseleaf GST Guide and Australian Stamp Duty Service published by CCH Australia Ltd. Awards and rankings Mr. MacIntyre advises on stamp duty and GST for a range of transactions including the establishment of property funds, acquisitions of commercial, retail and residential property, secured and unsecured financing, corporate floats, trusts and dealings in shares, units and other marketable securities as well as environment related transactions. - Ranked as "Leading Practitioner" for Tax (International Tax Review's World Tax, 2009) - A very commercially astute tax adviser, Mr. MacIntyre is widely praised by interviewees for his pertinent and concise advice and he is highly regarded in the market for his expertise in indirect tax affairs. (Chambers Global, 2009) - Recognised by clients as 'professional, thorough, extremely accessible and at the top of their [Mr. MacIntyre's] game' (Asia Pacific Legal 500, 2008/2009) - Ranked as "Recommended Practitioner" for Tax (PLC Which lawyer?, 2007, 2008 and 2009) - Ranked as "Recommended Practitioner" for Tax (Chambers Global, 2008 and 2009) - Recognised as a "talented indirect tax lawyer" (Chambers Global, 2007) Mr. MacIntyre graduated from the University of Sydney with an LL.B and B.A. He is admitted as a solicitor in New South Wales. English Baker & McKenzie, an Australian Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

Mr. Nguyen practiced tax and consultancy work for two international accounting firms and worked as a compliance counsel for an international insurance company before joining the Ho Chi Minh City office of Baker & McKenzie. His practice focuses on tax advice and planning on corporate and individual tax issues, customs, and other general corporate commercial matters. Thanh Vinh Nguyen Partner Ho Chi Minh City/Vietnam (T) +84 8 3520 2660 (F) +84 8 3829 5618 thanhvinh.nguyen@bakermckenzie.com Taxation, Customs, and General Corporate Commercial Matters Baker & McKenzie (Vietnam) Ltd. (HCMC) 12th Floor, Saigon Tower 29 Le Duan Blvd. District 1 Ho Chi Minh City Socialist Republic of Vietnam Publications, presentations and articles - Co-author for the tax management portfolio Business Operations in Vietnam published by The Bureau of National Affairs, Inc. - Co-country correspondent for Tax Notes International for various tax issues in Vietnam Mr. Nguyen is a member of the Bar Association of Ho Chi Minh City Mr. Nguyen holds a Bachelor of Arts degree in English from the University of Ho Chi Minh City (1994) and an LLB from the University of Law of Ho Chi Minh City (1999). English and Vietnamese. Baker & McKenzie (Vietnam) Ltd., a limited liability company, is a member of Baker & McKenzie International, a Swiss Verein.

Ponti Partogi focuses on domestic and international tax planning relating to inbound and outbound investment, corporate and debt restructuring of multi-national companies, and tax litigation services. His accounting background allows him to provide comprehensive tax advice on various transactions both from the legal and the accounting perspective. Ponti Partogi Partner Jakarta, Indonesia (T) +62 21 515 4874 (F) +62 21 515 4840 ponti.partogi@bakernet.com Tax Hadiputranto, Hadinoto & Partners The Indonesia Stock Exchange Building Tower II, 21st Floor Sudirman Central Business District Jl. Jenderal Sudirman Kav. 52-53 Jakarta 12190, Indonesia Practice focus Ponti Partogi focuses on domestic and international tax planning relating to inbound and outbound investment, corporate and debt restructuring of multi-national companies, and tax litigation services. Representative clients, cases or matters Ponti s experience includes advising: - Advising and assisting one of the largest foreign telecommunications companies in the region in its cooperation with an Indonesian telecommunications (GSM) operator to provide its services. - Drafting, structuring and advising one of the largest Indonesian pharmaceutical companies, in relation to the debt-restructuring of its subsidiaries. - Representing and assisting one of the largest mining companies in Thailand, in the setting up of coal mining joint ventures in Indonesia. - Drafting, structuring and advising a number of on-going clients in their joint venture plans in Indonesia. - Advising a number of Japanese and American clients on their investments in Indonesia. - Assisting and representing a number of manufacturing companies in Indonesia in their tax appeals at the Tax Court. - Assisting and representing some multinational oil and gas service companies in their appeal processes at the Tax Court. - Assisting some companies in Indonesia in its civil review at the Supreme Court. - member of the Indonesian Advocates Association (PERADI), and - the International Fiscal Association Indonesian Chapter. Education - University of Padjadjaran B.A. Law (1995) - University of Parahiyangan B.A. Accounting (1995) Admission - Indonesia and - registered as a legal counsel at the Indonesian Tax Court. Indonesian and English Hadiputranto, Hadinoto & Partners is a member of Baker & McKenzie International, a Swiss Verein.

Ms. Peng s practice focuses on PRC tax and customs matters. Ms. Peng has extensive experience assisting companies deal with disclosures and audit defenses with Chinese authorities on various trade related matters. Prior to joining the tax practice of Baker & McKenzie in Hong Kong, Ms. Peng worked with a Big Four accounting firm, and was involved in tax advisory work for many well-known multinational companies. Ms. Peng also worked in the General Administration of PRC Customs (GAC) for 8 years and held the rank of Deputy Director. Anne Peng Associate Hong Kong (T) + 852 2846 1943 (F) + 852 2845 0476 Anne.Peng@bakermckenzie.com PRC Customs & Tax Import & Export Controls China Regulatory Issues WTO Rules Trade & Commerce. Baker & McKenzie Hutchison House 14th Floor, Hutchison House 10 Harcourt Road, Central Hong Kong SAR Representative clients, cases or matters - Advised various multinationals on their PRC regulatory issues relating to structuring, restructuring and implementing their contract manufacturing and procurement strategies in China. - Advised various multinationals on PRC Customs and tax issues and successfully settled their disputes with PRC Customs and tax authorities. - Advised various multinationals on issues relating to PRC import and export controls. - Advised many multinationals regarding the import of refurbished equipment and spare parts into China for after-sales services and in one case obtained exceptional approval from the relevant Chinese authorities for a semi-conductor company to import refurbished parts into China. Publications, presentations and articles Ms. Peng published one monograph (Economic Analysis of Property Law, by Renmin University Press, 2000), eight books as a co-writer (some of them are found in libraries of HK Legislative Council / HKDOJ/ HKU), one co-translation work (An Affair of State, Law Press China in 2001), more than 40 papers and investigation reports (among which The Foreign Trade and Economic Increase in China under the Asian Financial Storm and Viewing CEPA from NAFTA were awarded the first prize in the national competition in 1998 and 2003.) She also published numerous articles in publications such as the HKICPA, HK Economic Journal, Metropolis Daily, etc. Ms. Peng graduated with a PhD and LL.M. of Law from Renmin University (1997), LL.M from the University of Hong Kong (2004) and LL.B. from South Central University of Economics & Law (1992). She is admitted to practice in the PRC. Ms. Peng is a member of the Law Society of China. English and Mandarin. Baker & McKenzie, a Hong Kong Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

Dawn H.H. Quek Associate Singapore (T) +65 6434 2599 (F) +65 6337 5100 dawn.quek@bakermckenzie.com Corporate Tax, Wealth Management Baker & McKenzie.Wong & Leow 8 Marina Boulevard #05-01 Marina Bay Financial Centre Tower 1 Singapore 018981 Practice description Wealth Management Dawn s practice includes helping high net worth families on their tax, trust and estate planning issues on a multi-jurisdictional cross-border basis with a particular focus on using onshore and offshore trust structures and other vehicles to help clients hold and transfer wealth. Having a LL.M. in U.S. tax, Dawn is also familiar with the U.S. tax issues faced by clients with U.S. connections and works closely with the U.S. tax specialists in other Baker & McKenzie offices to cater to the specific needs of clients with U.S. connections. She also advises the financial institutions that provide services to high net worth individuals. Due to the time Dawn spent in a private bank in Hong Kong working closely with regional ultra high net worth clients on structuring their wealth, she has a client-friendly approach and is able to provide clients with practical and sensible advice. Corporate Tax Dawn has a strong corporate tax background and has worked in both the Singapore and Hong Kong tax practices of Baker & McKenzie. Dawn s practice focuses on providing and coordinating regional and local tax advice for multinational corporations on cross-border transactions and on tax restructurings. Her practice includes advising multinationals on the tax issues arising from the set-up of their regional operations, such as structuring their operations, obtaining tax incentives, planning for indirect taxes (such as goods and services tax and stamp duty) and tax restructuring. She also has extensive experience in advising on tax issues in respect of mergers and acquisitions and has assisted many clients in the resolution of tax disputes. Publications, presentations and articles Dawn has contributed to numerous articles on international tax planning issues in various tax and legal journals published by CCH and BNA. - Member of the Law Society of Singapore. - Member of the Singapore Academy of Law. - Member of the Technical Committee of the Singapore Trustees Association. - National University of Singapore Law School LL.B (2002) - New York University School of Law LL.M. in U.S. Taxation (2005) Addmission - Advocate and Solicitor, Singapore (2003) - Solictor (non-practicing), England and Wales (2009) English and Mandarin. Baker & McKenzie.Wong & Leow is a member of Baker & McKenzie International, a Swiss Verein.

Jennifer is a senior associate in the EU, Competition and Trade Practice of Baker & McKenzie's London office. She specialises in customs and anti-bribery and corruption matters. Jennifer has been on secondment to the UK customs authorities (Her Majesty's Revenue and Customs) in their Tax and Excise Litigation department and to the firm's European Law Centre in Brussels. Jennifer F. Revis Senior Associate London/United Kingdom (T) +44 (0)20 7919 1381 (F) +44 (0)20 7919 1999 jennifer.revis@bakermckenzie.com Baker & McKenzie LLP 100 New Bridge Street London EC4V 6JA, UK Practice focus Jennifer specialised in customs law over 8 years ago spending approximately 50% of her time advising on customs matters and the rest on a wide range of EU and UK competition law and trade issues. She now works exclusively on customs and anti-bribery and corruption matters (spending over 80% of her time on customs matters). Representative clients, cases or matters Specific customs issues advised on include: - import and export documentation and recordkeeping obligations - tariff classification (including applying for Binding Tariff Information) - customs valuation and inter-company transfer pricing arrangements - end-use relief for military goods, aircraft etc - applying for and operating tariff suspension for products - European Union preferences (EU trade agreements with other countries; rules of origin) and non-preferential origin determinations (e.g. for procurement contracts; trade measures) - duty relief regimes (Inward Processing Relief, Outward Processing Relief, customs warehousing and free zones/end-use) and temporary importation regimes - quotas, ceilings and anti-dumping duties - import licensing - changes in customs legislation including the implementation of EU import security measures such as the Authorised Economic Operator (AEO) status - representing clients in customs litigation (e.g. tariff classification dispute) and customs audits Law Society of England and Wales (member of the Solicitors' European Group). Member of the UK Customs Practitioners Group. Jennifer is admitted to practise as a solicitor in England and Wales and qualified in September 2005. She graduated in 2001 from Université Pierre Mendès (Grenoble, France) with a Maîtrise in Administration et Politiques Internationales (having studied international law, trade law and international relations). She also has a Diploma in International Relations from the University of Kent at Canterbury. She joined Baker & McKenzie in 2003 as a trainee solicitor. French (mother tongue) and German (fluent) Baker & McKenzie LLP, an English partnership, is a member of Baker & McKenzie International, a Swiss Verein.

Mr. Sittisakonsin has practiced in the areas of international and domestic tax since 2002. He provides tax and customs advice from both a planning and a compliance perspective. During his time spent with the Tax Practice Group of Baker & McKenzie s Sydney Office, as well as with the Trade Practice Group of the Washington, D.C. Office, Mr. Sittisakonsin gained extensive experience in international tax planning and U.S. customs valuations. Panya Sittisakonsin Associate Bangkok/Thailand (T) + 66 2 6362000X3775 (F) + 66 2636 2111X3775 panya.sittisakonsin@bakermckenzie.com Tax; Customs Baker & McKenzie Ltd. 25th Floor, Abdulrahim Place 990 Rama IV Road Bangkok 10500 Thailand Mr. Sittisakonsin has assisted many clients from various industries in dealing with tax audits, particularly in regard to cost allocations, royalty payments, service fees, and transfer pricing. In regard to customs cases, Mr. Sittisakonsin always aims for win-win situations and has assisted clients in solving over one hundred cases. Among his several success stories, Mr. Sittisakonsin and his team won the first customs valuation case in the Tax Court of Thailand in 2006. - Tax Committee and Excise Tax Sub-Committee, Thai Chamber of Commerce, - Law Reform Committee, The Joint Standing Committee on Commerce Industry and Banking - Member, Ministry of Finance committee for development of excise tax collection methods - The Thai Bar Association - The Law Society of Thailand - Georgetown University (LL.M., 2008) - Thammasat University (LLB, 2nd class honors, 2002) - Ramkhamhaeng University (BBA, Money and Banking, 2002) - Thai - English Baker & McKenzie Ltd. is a member of Baker & McKenzie International, a Swiss Verein.

Junko Suetomi Counsel Tokyo/Japan (T) +813 5157 2954 (F) +813 5157 2901 junko.suetomi@bakermckenzie.com Related Local Practices Financial Restructuring/Bankruptcy; Dispute Resolution Related Legal Services Dispute Resolution; Tax; Trade & Commerce; Information Technology & Communications; Pharmaceuticals & Healthcare Global Areas of Practice International Trade; Customs; Insolvency / Bankruptcy Advisory; Trade & Customs Litigation Baker & McKenzie GJBJ Tokyo Aoyama Aoki Koma Law Office The Prudential Tower, 11F 2-13-10, Nagatacho, Chiyoda-ku Tokyo 100-0014 Japan Practice description Junko Suetomi has 10 years of experience practicing law in Japan and the United States. Prior to joining Baker & McKenzie, she worked in the WTO Dispute Settlement Division of the Ministry of Foreign Affairs Economics Bureau. She has also worked for a global law firm in Washington DC and New York, and served as a court-appointed defense attorney in many criminal cases. Ms. Suetomi has co-authored numerous publications related to her practice. She has been a member of the Attorney s Ethics Committee of the Osaka Bar Association, and delivered lectures on the anti-monopoly law in various universities. Practice focus Ms. Suetomi focuses her practice on commercial and trade laws and regulations, WTO dispute settlement, civil and criminal litigation, antitrust law, bankruptcy law and general corporate law. She has extensive experience advising clients on issues involving zeroing, antidumping and countervailing duties, CDSOA issues in the United States, tariff treatment and government seizure of various products, among others. Representative clients, cases or matters - Represented the European Union and its Member States in a dispute in relation to the tariff treatment of certain information technology products (US, Japan, TPKM). - Represented a client from the United States in connection to measures relating to zeroing and sunset revisions (Japan). - Represented European communities in relation to definitive antidumping measures on certain iron or steel fasteners from China (China). - Represented a client from the United States in relation to definitive anti-dumping and countervailing duties on certain products from China (China). - Represented a client from the United States in relation to the continued existence and application of zeroing methodology (EU). - Advised Akagawa-Ei Corporation on civil rehabilitation proceedings. - Advised Kyoto Plaza Co. Ltd. on corporate reorganization proceedings. - Tokyo Bar Association - Member - New York State Bar Association Member Admission New York~United States (2006) Japan (2000) Education Cornell Law School (LL.M.) (2005) New York University School of Law (LL.M.) (2004) Tokyo University (LL.B.) (1999) Kyushu University, Japan (LL.B.) (1987) Baker & McKenzie GJBJ Tokyo Aoyama Aoki Koma Law Office is a member of Baker & McKenzie International, a Swiss Verein.

Allen has extensive experience working on both regional and local tax issues, with special focus on regional tax aspects of the transactions he is involved in (particularly Singapore and Malaysian tax). His practice also includes advising clients on tax issues arising from mergers and acquisitions (M&A), indirect taxes, transfer taxes, tax controversies, foreign direct investment and cross-border tax planning issues. Allen Tan Associate Singapore (T) +65 6434 2681 (F) +65 6537 5100 allen.tan@bakermckenzie.com Tax, Wealth Management Baker & McKenzie.Wong & Leow 8 Marina Boulevard #05-01 Marina Bay Financial Centre Tower 1 Singapore 018981 Allen has previously handled a mixture of commercial and employment work, as well as advised on cross-border M&A. His diverse experience has proven invaluable in factoring both commercial and practical elements into his tax solutions for his clients. Practice focus Corporate Tax, GST, Stamp Duty, Wealth Management Publications, presentations and articles Allen has contributed to the Client Newsletter and Tax Newsletter of Wong & Partners, the Malaysian member firm of Baker & McKenzie International and Baker & McKenzie. Wong & Leow. Allen was also a co-author of the articles titled Tax Planning in Singapore, "Singapore: Hedge Funds Manager Location and Holding Jurisdiction?" and "Down REIT street: a guide to the taxation of Real Estate Investment Trusts in Singapore" which were published by BNA, a tax publication. - Member of the Law Society of Singapore and the Singapore Academy of Law - Barrister-at-Law, Middle Temple and Member of the Bar of England and Wales (non-practising) - Member of the Malaysian Bar and Kuala Lumpur Bar Allen holds an LL.B. (Hons) (Second Class Upper) from University of Sheffield, United Kingdom. He was also the recipient of a University of Sheffield Scholarship award for the duration of his time in Sheffield. Allen successfully completed the English Bar Vocational Course (Very Competent) in Nottingham Law School, before being admitted to practice in England and Wales. He subsequently completed the Graduate Diploma in Singapore Law at the National University of Singapore and the Postgraduate Practical Course in Law. Allen is also qualified to practice in Malaysia and Singapore. English, Bahasa Malaysia and Mandarin. Baker & McKenzie.Wong & Leow is a member of Baker & McKenzie International, a Swiss Verein.

Mergers & Acquisitions: Practices include complex cross-border mergers and acquisitions, frequently involving consolidation among listed companies in different jurisdictions, corporate restructuring, private equity transactions and other securities aspects of commercial transactions. Stephen Y. Tan Partner Taipei/Taiwan (T) +886 2 2715 7286 (F) +886 2 2712 8292 stephen.tan@bakermckenzie.com Corporate, M&A, Foreign Investment, Capital Markets & Securities and Asset Management Baker & McKenzie, Taipei 15/F, 168 Tun Hwa North Road Taipei 105, Taiwan General Corporate: Advise foreign investors on the establishment of corporate entities in the ROC and internal corporate procedures. Prepare and negotiate on joint venture agreements, technology transfer agreements, share purchase agreements, asset transfer agreements, distribution agreements, and licensing agreements. Capital Market and Securities: Practices include IPO advisory, ADR, GDR and ECB offerings, securities compliance and various types of complex securities law issues in the context of corporate reorganization and mergers and acquisitions. Asset Management: Practices include offshore fund registration, advice on structuring of products and related offering documentation, asset management transaction and various corporate and regulatory matters relating thereto. Representative clients, cases or matters Major clients and matters include Fubon Financial Holding Company, Yuanta Financial Holding Company, MassMutual Financial Group, Nanya Technologies Inc., PIMCO, Wellington Asset Management, Templeton, Macquarie Bank, Bank of East Asia, Chunghwa Telecom, Nissan Motors Company, Itochu and Nomura Securities. - Secretary, Board Governor and Co-Chair of Greater China Business Committee, American Chamber of Commerce, Taipei - Adjunct Professor of Law, Tamkang University J.D., University of Pittsburgh; MBA, Carnegie Mellon University; B.A., National Taiwan University Member of the New York Bar and District of Columbia Bar Mandarin; English Baker & McKenzie, a Taiwanese Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

Kareena Teh is a partner in the Firm s Hong Kong Dispute Resolution Practice Group. She is a corporate and commercial litigation lawyer with extensive experience in governance and compliance matters. Ms. Teh presents, conducts training and writes on topics ranging from fraud and other recovery actions against corporate stakeholders and professionals, enforcement actions by regulators, shareholders remedies, strategies for securing and maintaining legal professional privilege, as well as money laundering risks and compliance initiatives. Kareena Teh Partner Central/Hong Kong (T) +852 2846 1613 (F) +852 2845 1724 kareena.teh@bakermckenzie.com Baker & McKenzie Hutchison House 14th Floor, Hutchison House 10 Harcourt Road, Central Hong Kong SAR Practice Focus Ms. Teh routinely handles general corporate and commercial litigation, focusing on governance, directors and officers liability, shareholders remedies, insolvency, as well as asset tracing claims and recovery actions and insurance litigation. Her practice also includes cross-border fraud and money laundering investigations, and professional indemnity and insurance litigation. Representative clients, cases or matters - Representing a renowned electronics multinational in Hong Kong and PRC proceedings regarding the ownership of important trademark registrations in the PRC, and obtained injunctive relief in Hong Kong as well as asset preservation orders in the PRC. - Representing privately held companies in disputes over ownership and control of major assets (valued at several hundred million US dollars), in obtaining mareva injunctions, and in appointing receivers and managers. - Representing former directors and officers of Hong Kong and overseas privately held companies in claims for misappropriation of company assets and corporate opportunities. - Representing corporate rescuers and officers in recovery actions, including in Hong Kong s largest insolvency, reputed as having deficit of USD1.2 billion. - Advising and assisting multinational corporations in contractual and joint venture disputes, including in the context of private placements, on issues of validity and enforceability of agreements, rescission, and breach of warranties and representations. - Advising on litigation risks in relation to initial public offerings in Hong Kong, arising from high-profile cross-border shareholders disputes, and in relation to associated judicial review proceedings. - Acting for a US company in relation to a US/PRC cross-border dispute involving employee fraud, diversion of business and theft of trade secrets. - Representing financiers in facility enforcement actions, in negotiating standstills and in appointing provisional liquidators to Hong Konglisted companies, with a view to safeguarding and maximizing the recovery of group assets for the benefit of creditors. - Representing multinational corporations and publicly traded companies in compliance investigations involving cross border fraud, corruption, and money laundering. - Acting (on secondment) as compliance officer to a major multinational trading group, advising on compliance issues, policies and procedures. Baker & McKenzie, a Hong Kong Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

- Law Society of Hong Kong - Member - Hong Kong Institute of Directors - Member - International Women's Insolvency & Reconstruction Confederation - Member - Hong Kong Institute of Certified Public Accountants - Restructuring and Insolvency Faculty Admission Hong Kong (2004) New Zealand (1989) Education Institute of Professional Legal Studies (1989) University of Canterbury (LL.B. Honors) (1989) - Indonesian - Chinese - English 2

Ms. Wang works in a broad range of trade actions including antidumping, countervailing duties and other enforcement actions involving various products, producing legal documents, and advising foreign clients in complying with U.S. trade regulations by taking advantage of a thorough knowledge of both civil law and common law systems. Before joining Baker & McKenzie, she worked in law firms in both Chicago and mainland China. She also previously worked in the Legal Division of United Nations Headquarter in New York. Lei Wang Associate Hong Kong (T) +852 2846 2429 (F) +852 2842 0476 lei.wang@bakermckenzie.com WTO & International Trade, Customs, Supply Chain Tax Planning, VAT / Indirect Tax, Tax Controversy & Litigation, General Tax Planning Baker & McKenzie 14/F, Hutchison House 10 Harcourt Road, Central Hong Kong SAR Representative clients, cases or matters Represented Chinese, Japanese and European producers in antidumping and countervailing duty proceedings before the U.S. Department of Commerce, the U.S. International Trade Commission and the U.S. Court of International Trade and Court of Appeals for the Federal Circuit. Advised foreign investors on direct investment in China. Provided counsel to foreign clients regarding Chinese import and export controls. Ms. Wang is a member of the following: Member of the Bar, State of New York Member of the Bar, State of Illinois Member of the Bar, U.S. Court of International Trade Ms. Wang graduated from University of Illinois with an LL.M. (2005) and JD (2008), and also from Zhejiang University with an LL.B. (2001). She is admitted in New York, Illinois, and the United States Court of International Trade. She is a registered foreign lawyer in Hong Kong. English and Mandarin. Baker & McKenzie, a Hong Kong Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

Edwin T. Whatley Partner Tokyo/Japan (T) +813 5157 2801 (F) +813 5157 2901 edwin.t.whatley@bakermckenzie.com Tax Baker & McKenzie GJBJ Tokyo Aoyama Aoki Koma Law Office The Prudential Tower, 11F 2-13-10, Nagatacho, Chiyoda-ku Tokyo 100-0014 Japan Practice description Ed s practice includes comprehensive tax planning for Japanese operations of foreign-based multinationals; tax planning for foreign operations and advice on specific foreign tax issues for Japanese multinationals; transfer pricing analysis and controversies; representing Japanese and foreign companies in unilateral and bilateral transfer pricing matters involving Japan, the United States and other countries; tax planning, opinions and due diligence for reorganizations and acquisitions in Japan; tax structuring, preparation of documentation, and Japanese tax rulings to reduce or eliminate withholding tax on transactions in software and other intangibles; Japanese consumption tax (VAT); and customs, all in collaboration with Japanese lawyers. Ed works with a range of US and international corporate clients including numerous high-tech companies. He works closely with Japanese lawyers in advising US companies on commercial, corporate, intellectual property and tax law aspects of Japanese operations. The following list highlights some of his work with US clients: - Establishment and structuring of Japanese operations. - Preparation and review of distribution, licensing, OEM, and joint venture agreements. - Corporate tax planning for Japanese operations. - Tax planning for US expatriates stationed in Japan. - Administrative proceedings and litigation in tax and intellectual property matters. Ed s experience in assisting Japanese companies with their US operations includes the following activities: - US and multinational tax planning. - US acquisitions. - US tax controversies, especially transfer pricing matters. - US litigation. With extensive experience in both US and Japanese tax law and as head partner of the Tokyo Tax Group, Ed is widely recognized as a key contact for all companies with business interests in Japan. Ed has practiced tax law since 1990, first in the San Francisco Office of Baker & McKenzie and subsequently in the Tokyo Office. Publications, presentations and articles Ed has written extensively on transfer pricing and taxation, including publications in Tax Notes International, Tax Planning International and the Asia-Pacific Tax Bulletin Ed is also regularly invited to present at tax and related seminars throughout the United States and the Asia Pacific. He is a member of the California, Georgia and Tokyo Bar Associations, the International Fiscal Association and the Tax Committee of the American Chamber of Commerce in Japan. Baker & McKenzie GJBJ Tokyo Aoyama Aoki Koma Law Office is a member of Baker & McKenzie International, a Swiss Verein.

Ed received an A.B. in History and East Asian Studies from Harvard University in 1981. He held several Japan-related positions, including work on a Tokyo magazine and research positions with the Harvard Program on US-Japan Relations and the Japan Research Institute in Tokyo, before attending law school at Stanford University, from which he received a J.D. in 1990. Ed was admitted to practice in California in 1990, in Georgia in 1992, and as a Registered Foreign Lawyer (Gaikokuho Jimu Bengoshi) in Japan in 1996. 2

Meng Yew Wong Associate Kuala Lumpur/Malaysia (T) +603 2298 7902 (F) +603 2282 2669 meng.yew.wong @bakermckenzie.com Tax, Customs, General Corporate & Commercial Wong & Partners Level 21, Suite 21.01 The Gardens South Tower Mid Valley City Lingkaran Syed Putra 59200 Kuala Lumpur Practice description Meng Yew is an associate in the Tax Practice Group of Wong & Partners whose focus areas are tax and international trade, customs and compliance work with experience in general corporate and commercial matters. On the tax front, he has advised clients on issues relating to both direct and indirect taxes such as income tax, stamp duties, customs duties, sales tax, service tax, employee stock option plans, tax incentives and double tax treaties. He has also assisted clients on both tax and customs audits. Meng Yew also works on general corporate transactions including cross border mergers and acquisitions involving joint ventures and foreign investments in Malaysia. He has advised clients on various other areas such as employment, insurance, telecommunications and environmental laws. In addition to general advisory and transactional work, Meng Yew also has experience in tax controversy matters involving tax appeals at the Special Commissioners of Income Tax, High Court and Court of Appeal level. Representative clients, cases or matters Customs and Trade - Advised a major distributor of online music and media on the roll out of its online store in Malaysia. - Advised a leading English luxury garment brand on its product recall exercise in Malaysia. - Advised a global manufacturer of differentiated chemicals in respect of its manufacturing operations and drop shipment arrangement in Malaysia. - Advised a maker of luxury timepiece and writing instruments in respect of Customs classification and valuation issues in respect of importation of products and sale in Malaysia. - Advised a major Japanese retail company in relation to its import route into Malaysia including advising on obtain preferential tariffs available under relevant Free Trade Agreements. Tax - Successfully represented various clients in obtaining stamp duty exemptions arising out of global restructuring exercises. - Advised on tax compliance arising out of employee stock options schemes offered by major companies listed on the stock exchange in several jurisdictions. - Assisted clients in structuring cross border payments (royalties, interests, fees) to ensure efficiency from a tax savings perspective - Successfully represented clients in disputes with the Inland Revenue Board relating to tax assessments arising out of tax audits and investigations. Kuala Lumpur Bar and Malaysian Bar Meng Yew graduated in 2005 with an LLB (Hons) degree from the University of Nottingham, England and completed his Certificate of Legal Practice (CLP) from the Malaysian Legal Qualifying Board in 2006. He is admitted to practice as an Advocate and Solicitor of the High Court of Malaya. Wong & Partners is a member of Baker & McKenzie International, a Swiss Verein.

7 th Annual Asia Indirect Tax Conference/7 th Annual Asia Customs & Trade Conference 30 & 31 May 2012 InterContinental Singapore External Speakers

Textile Center 12F, 944-31 Daechi 3-dong Gangnam-gu, Seoul 135-713, Korea TEL +822 528 5200 FAX + 822 528 5300 mail@yulchon.com www.yulchon.com Joseph Hong Position: Senior Tax Associate Email: jhong@yulchon.com Tel: +82 2 528 5316(D) 5200(R) Fax: +82 2 528 5300, 5228 As a senior tax associate at Yulchon, Joseph advises foreign corporations and foreigninvested companies in Korea on a wide range of international tax and customs issues, including tax structuring of investment into Korea, profit repatriation strategies, business restructuring, transfer pricing, exit strategies, customs valuation (including the Advance Customs Valuation Arrangement with the Korea Customs Service), countryof-origin and customs duty exemptions. Prior to joining Yulchon in 2006, Joseph was a consultant for Ernst & Young, New York and PricewaterhouseCoopers Korea, advising mostly multinational firms investing in Korea on international tax matters. His major assignments at PricewaterhouseCoopers Korea include advising a Korean construction company and its foreign joint venture partner on the regulatory and tax implications of implementing a real estate development project in Korea, advising a Singaporean bank on its bid to acquire a major Korean bank and providing tax structuring service to a German LCD glass manufacturer in relation to its direct investment into Korea. Since joining Yulchon, Joseph has worked on a number of major tax controversy cases in Korea. Many of the cases are related to the Korean tax authorities denial of tax treaty benefits based on anti-abuse rules. He was also part of the litigation team that successfully represented a major U.S.-based financial institution at the Seoul Administrative Court, the Seoul High Court and the Supreme Court in its appeal of the Securities Transaction Tax imposed on its purchase of depository receipts over shares issued by a Korean financial institution. In addition to advising on tax structuring of investment into Korea, Joseph also works on tax structuring of outbound investment by Korean multinational companies. From 2005 to 2006, Joseph taught U.S. corporate and international tax law as an adjunct professor at Transnational Law and Business University in Korea. Joseph is a member of the New York Bar, and he received his LL.B. degree from Korea University and a J.D. degree from the Georgetown University Law Center.

Raymond Mah Trade Compliance Director, Asia Pacific Invensys plc 15 Changi Business Park Central 1, Singapore 486057 T: +65 6829 8588 Email: raymond.mah@invensys.com RAYMOND MAH Raymond Mah is a multi-skilled customs & trade compliance professional with close to 10 years of experience in trade compliance and logistics management collectively. Mr. Mah has a wide experience working in the high-tech, chemical, life science and industrial automation industries. Most of his working experiences are with leading MNC companies of these respective industries. Mr. Mah has handled leading and operational roles in the trade compliance profession, from being a Trade Compliance Specialist to his current position as Trade Compliance Director. He has extensive technical knowledge and hands-on experience of customs and trade legislations in the Asia Pacific region as well as US & EU export control legislations and is similarly recognized for his strength in international trade and supply chain including customs compliance contracts with suppliers, customers & service providers. Mr. Mah has excellent risk analysis and management, problem-solving and soft skills. He takes a pragmatic view on balancing full compliance & security with trade facilitation. He has also been a speaker on several customs and trade seminars and conferences for a variety of organizations at both the national and regional levels. Raymond is currently the Trade Compliance Director for Invensys plc, responsible in leading and managing its global trade compliance program in the Asia Pacific region.

Scott McKenzie Global Trade Consultant, APJ Hewlett-Packard Asia Pacific + 65 6572 3143 / Tel + 65 8233 9572 / Mobile smckenzie@hp.com / Email 450 Alexandra Road Singapore 119960 SCOTT MCKENZIE is a trade compliance consultant with Hewlett-Packard. Scott advises Hewlett-Packard s businesses on Customs and import compliance related matters across Asia. This includes consultation on topics such as developing a compliance infrastructure, monitoring and managing regulatory development, trade facilitation and audit. Scott holds an Australian Customs Brokers License and qualifications in International Trade Facilitation. He has more than twenty years of industry experience, ten of those with Hewlett-Packard s trade compliance function. He has held positions in Australia, Thailand and is currently based in Singapore.

DONALD PEARCE Donald Pearce is the Regional Export Control Officer (ECO) attached to the Commercial Section of the U.S. Embassy in Singapore. Mr. Pearce serves as the principal Embassy advisor on dual-use export control issues, interfacing with regional governments and industry and conducting pre-license and post shipment verifications of U.S. goods and technology. This is Mr. Pearce s second overseas tour, having served previously as the ECO in Moscow, Russia from 2004 to 2007. Mr. Pearce began his career with the Bureau of Industry and Security (BIS) in 1997, where he served as a Special Agent with the BIS Office of Export Enforcement - New York Field Office. From September 2001 to May 2004 Mr. Pearce served on the FBI- Joint Terrorism Task Force, where he led a criminal intelligence team investigating the 9/11 attacks, as well as contributing to several high-profile counterterrorism cases. In 2010 Mr. Pearce was awarded the Commerce Department Silver Medal for investigative excellence in the PPG Industries case, which uncovered a conspiracy to supply specialty coatings for an unauthorized nuclear end-use in Pakistan. The resulting $3.75 million in criminal and administrative fines represent one of the largest monetary penalties for export violations in the history of BIS. Mr. Pearce has also been awarded the Commerce Department Gold Medal for his participation in protection operations for the Secretary of Commerce during his 2003 visits to Baghdad, Iraq and Kabul, Afghanistan, and a Bronze Medal for his contributions to the Export Control Officer program. Mr. Pearce holds a Bachelor of Science degree, cum laude, from John Jay College of Criminal Justice, City University of New York.

Is a qualified as a Solicitor, and as a Member of the Law Society of U.K. is authorized to also practice in England & Wales. - Mr. Shah was a practicing Counsel at the Mumbai High Court and the Supreme Court between 1990 & 2001 Rohan Pradeep Shah Managing Partner Economic Laws Practice, Advocates & Solicitors - Mr. Shah has since the year 2001 been the Managing Partner of Economic Laws Practice, having its offices at Mumbai, Delhi, Ahmedabad and Pune. The practice areas in which Mr. Shah is active are Taxation, Corporate & Commercial Transaction, Real Estate, Media and International Trade Laws. - Mr. Shah has been a part of the negotiating team of the Indian Commerce Minister at the Seattle and Cancun rounds of the WTO Ministerial Negotiations. - Mr. Shah has been appointed to various Expert Committees formed by the Indian Ministry of Finance and the Indian Ministry of Commerce on issues related to the introduction of Presumptive Taxation for the Gems & Jewellery Sector, the introduction of GST, the Export of Services, Rules, etc. - Mr. Shah has been named as a Leading Lawyer in the fields of Taxation, Trade Laws, Corporate Transactions and Media, by the Legal 500 and by Chambers Asia. - Mr. Shah has been named as one of the Leading Tax Lawyer in India by the International Tax Review and by the International Tax Directors Handbook.