REUTERS/Jo Yong-Hak ESSENTIAL INTERNATIONAL TAX SOLUTIONS POWERED BY ORBITAX

REUTERS/Jo Yong-Hak ESSENTIAL INTERNATIONAL TAX SOLUTIONS POWERED BY ORBITAX

A CENTRAL INTERNATIONAL TAX DASHBOARD FOR YOUR GLOBAL ENTERPRISE Now for the first time, you can access all the international tax materials you need to get your job done, all in one place. New from Orbitax and Thomson Reuters Checkpoint, these international solutions provide you with: comprehensive tax rate data compliance tools entity data management and display tools an enterprise-wide collaboration platform and robust worldwide tax calculation and optimization software Which means you ll have everything you need to complete your global tax requirements quickly, easily and with greater confidence. 2 ESSENTIAL INTERNATIONAL TAX SOLUTIONS

THE BENEFITS OF HAVING ONE CENTRAL GLOBAL TAX DASHBOARD RESEARCH & PLANNING Withholding tax minimizer Country snapshots of key rules Tax rates for 120 countries Tax strategies Manage your worldwide effective tax rate more efficiently and SAVE MONEY COMPLIANCE Tax forms in English Compliance checklists Tax compliance calendar Interest penalty calculator Comply efficiently at a global level and GAIN PEACE OF MIND CHARTING Entity manager Transaction modeling Entity chart playbook Workbooks Create and manage your entities globally, all at once to SAVE TIME ESSENTIAL INTERNATIONAL TAX SOLUTIONS 3

RESEARCH & PLANNING With Research & Planning capabilities, you can: Look up tax rates and tax rules for 120 countries and 9 payment streams Use a checklist of tried and tested international tax strategies Create comprehensive PDF reports containing schematics of alternative tax structures, global tax content and details of worldwide tax calculation results under alternative scenarios Quickly look up corporate tax rates, surtaxes, and effective tax rates listing corporate tax rates for the current year, the past five years, and approved changes for future years Instantly compare domestic, treaty and EU withholding tax rates for 120 countries and 9 payment streams 4 ESSENTIAL INTERNATIONAL TAX SOLUTIONS

RESEARCH & PLANNING ADDITIONAL POWERFUL FEATURES ENABLE YOU TO... Efficiently analyze corporate tax rates, surtaxes, and effective tax rates listing corporate tax rates for the current year, the past five years, and approved changes for future years Efficiently research 9 payment streams including: dividends, interest, patent royalties, trademark royalties, copyright royalties, capital gains, technical services, management services and sales Get a good understanding of key tax rules for multinational companies doing business outside their home country. Rules include forms of doing business, corporate and withholding tax rules for resident and non-resident businesses, anti avoidance rules and indirect tax rules. Tools to compare rules across countries and create reports in excel and PDF Save time by automating tax memo creation with calculations for tax return due dates, interest and penalties, net operating loss carry-forwards, transfer pricing ratios, etc. Research treaties in one place, including all US income tax treaties, protocols, treasury explanations and joint committee explanations via relevant links through the software Minimize taxes by showing you how to Implement eight tried and tested international tax strategies and assemble the results in one comprehensive report. The strategies include, avoiding a permanent establishment, maximizing tax incentives, maximizing transfer pricing, maximizing interest deductions, minimizing withholding taxes, maximizing exemptions and foreign tax credits and deferral Reduce withholding taxes by using withholding Tax Minimizer Easily calculate tax costs and benefits of a cross border transaction Access tax administration websites through links Automatically convert currencies for the current year and past years with the new Currency Converter. Convert into paying country currency, receiving country currency and common currency ADDITIONAL INFORMATION Included Services: Training Optional Services: Help implement and create comprehensive reports for any of the tried and tested international tax planning strategies RESEARCH & PLANNING TOOLS COVER THESE COUNTRIES: Algeria Argentina Australia Austria Bahamas Bahrain Barbados Barbados IBC Belarus Belgium Bermuda Bolivia Brazil British Virgin Islands British Virgin Isl. IBC Bulgaria Cameroon Canada Cayman Islands Chile China (People s Rep.) Colombia Costa Rica Croatia Cyprus Czech Republic Denmark Ecuador Egypt El Salvador Estonia Finland France Gabon Germany Gibraltar Greece Guatemala Hong Kong Hungary Iceland India Indonesia Iran Ireland Isle of Man Israel Italy Ivory Coast Jamaica Japan Jersey Kazakhstan Kenya Korea (Rep.) Kuwait Latvia Lebanon Liechtenstein Lithuania Luxembourg Lux Hold C Malawi Malaysia Mali Malta Mauritius Mexico Monaco Morocco Netherlands Neth. Antilles New Zealand Nicaragua Nigeria Norway Oman Pakistan Panama Paraguay Peru Philippines Poland Portugal Puerto Rico Qatar Romania Russia Saudi Arabia Senegal Singapore Slovak Republic Slovenia South Africa Spain Sri Lanka Sweden Swiss Dom C Switzerland Taiwan Thailand Togo Trinidad & Tobago Tunisia Turkey Ukraine United Arab Republic United Kingdom United States Uruguay Venezuela Vietnam Zimbabwe ESSENTIAL INTERNATIONAL TAX SOLUTIONS 5

COMPLIANCE With Compliance capabilities, you can: Create a tax calendar for all your legal entities Collaborate with those responsible anywhere in the world to keep track of due dates and collect filed forms Translate the forms into English or any other language Save a side-by-side view of both the original and translated forms Key tax forms translated into English for 80+ countries, including corporate tax return forms, treaty benefit claim forms, withholding tax reporting forms Customizable Tax Compliance Calendar Allow respondents from around the world to list out the various forms that need to be filed and the due dates and the calendar can then track the status including sending out reminders at defined intervals 6 ESSENTIAL INTERNATIONAL TAX SOLUTIONS

COMPLIANCE ADDITIONAL POWERFUL FEATURES ENABLE YOU TO... COMPLIANCE TOOLS COVER THESE COUNTRIES: Easily monitor compliance facts through compliance checklists that include filing requirements and due dates, interest and penalties on late and incorrect returns, statutes of limitations,refunds, etc. Ensure compliance with Anti-Avoidance checklists with data on Limitation of Benefit (LOB) clauses, transfer pricing, Controlled Foreign Corporation (CFC) rules and thin capitalization rules compliance Compare compliance rules across countries/jurisdictions Access in one place key tax forms translated into English for 65+ countries, including corporate tax return forms, treaty benefit claim forms, withholding tax reporting forms Quickly calculate and manage risks associated with late or insufficient compliance with the Interest and Penalty calculator ADDITIONAL INFORMATION Included Services: populate client Due Dates in Orbitax, training on Client Data, customized Update Plan Included Deliverables: Due-Dates (Return, Est Payment, etc.) in Orbitax File, PDF-Copy, Update Plan Optional Services: Foreign Tax Receipts, Collection, Foreign Audit Adjustments - Collection, Foreign Information Return Data, Collection Argentina Australia Austria Azerbaijan Bahamas Barbados Belgium Bermuda Brazil British Virgin Islands Bulgaria Canada Cayman Islands Chile China (People s Rep.) Colombia Croatia Cyprus Czech Republic Denmark Egypt Estonia Finland France Germany Gibraltar Greece Hong Kong Hungary India Indonesia Ireland Isle of Man Israel Italy Jamaica Japan Jersey Kazakhstan Kenya Korea (Rep.) Kuwait Latvia Lithuania Luxembourg Malawi Malaysia Malta Mauritius Mexico Netherlands New Zealand Nigeria Norway Pakistan Philippines Poland Portugal Puerto Rico Qatar Romania Russia Singapore Slovak Republic Slovenia South Africa Spain Sri Lanka Sweden Switzerland Taiwan Thailand Trinidad & Tobago Turkey United Arab Emirates United Kingdom United States Venezuela Vietnam Zimbabwe ESSENTIAL INTERNATIONAL TAX SOLUTIONS 7

CHARTING With Charting capabilities, you can: Create visual representations of your legal entity chart Use filters to create one or more sub charts Produce a compressive report with details of entity data, cross border transaction data and charts Entity Manager and Entity Designer create and maintain global entity structure Transaction Module input and display past, current, and future transactions 8 ESSENTIAL INTERNATIONAL TAX SOLUTIONS

CHARTING ADDITIONAL POWERFUL FEATURES ENABLE YOU TO... Create customized reports with detailed charts of global entity structure, spreadsheets with selected entity and transaction data, document attachments, table-of-contents and index with the Entity Chart Playbook Use workbooks to upload your own Microsoft Excel files with entity data and map it into the entity chart import template. The filled in template can then be used to create a graphical representation of the legal entity chart. To update the entity chart all that is needed is to replace the source excel files (since the mapping is already in place this step does not need to be repeated) ADDITIONAL INFORMATION Included Services: Match client Entity Charts in Orbitax, training on Client Data, customized Update Plan Included Deliverables: Entity Chart in Orbitax File, PDF- Copy, Update Plan Optional Services: Other Charts historical, planning, etc., Compliance Workpapers matrices, attachments, Corporate Structure Book, Automated Entity Chart data surveys & sign-offs ESSENTIAL INTERNATIONAL TAX SOLUTIONS 9

CHARTING Entity Chart Playbook - customized PDF report with detailed charts of global entity structure, spreadsheets with selected entity and transaction data, document attachments, table-of-contents and index 10 ESSENTIAL INTERNATIONAL TAX SOLUTIONS

REUTERS/Damir Sagolj INTERNATIONAL TAX SOLUTIONS THAT WORK TOGETHER In addition to Research & Planning, Charting and Compliance, we offer several other international tax products designed to work in tandem with each other delivering a complete end-to-end solution for all your global needs. ESSENTIAL INTERNATIONAL TAX SOLUTIONS 11

WORLDWIDE TAX CALCULATOR Calculate detailed US and non-us taxes for any number of years (historical, current and future) and the impact of various what if scenarios, including changes in entity structure and cross border transactions. Easily upload one or more Microsoft Excel files with entity data, transaction data and tax attributes, and the software will automatically populate all relevant tax rates (corporate tax, withholding tax, participation exemption rules) from a database that supports tax rules and rates for 120 countries. All calculation logic is built in an Excel-like environment with complete visibility of calculation formulas, as well as the same familiarity and flexibility as native Excel. ADDITIONAL INFORMATION Included Services: populate client attributes in Orbitax, training on Client Data, customized Update Plan Included Deliverables: Current Tax Attributes in Orbitax File, PDF- Copy, Update Plan Optional Services: Quarterly Automated Data Updates, Quarterly Calculation Outsourcing Detailed US total tax calculator - calculates the total worldwide tax cost taking into account the entity chart, crossborder transactions and detailed tax attributes including E&P pools, FTC baskets, flow-thru logic, NOL logic and foreign currency translations 12 ESSENTIAL INTERNATIONAL TAX SOLUTIONS

TAX DATA WAREHOUSE Save all tax relevant data inside a SQL database, use sophisticated filters to retrieve saved data by time period, legal entity, tax attributes and cross-border transactions. Database can be grown organically by adding additional data fields at any time. ADDITIONAL INFORMATION Included Services: populate TDW with entity, transaction and calculation data, training on Client Data, customized Update Plan Optional Services: Identify data elements and documents to save in TDW; Create a process for automating updating of the data and documents, Design and create Historical Foreign E&P Report with annual drill-down and multi-year visibility, Create customized reports that can be automatically updated by linking with TDW Create a database of any and all tax relevant items by legal entity. Data can be stored for multiple time periods and saved by year, quarter, month, etc. TRANSACTION MANAGEMENT Download transactions from your general ledger, automatically apply withholding taxes and other cross border tax rates, create transactions required to comply with transfer pricing policies, create dividend distribution transactions (actual, non APB 23, planned), and graphically display your transactions within your legal entity chart ADDITIONAL INFORMATION Includes: Populate existing cross-border transactions in Orbitax, training on Client Data, customized Update Plan Optional Services: Automate the transaction capture from GL to crossborder transaction management templates, Create cross-border dividend transaction, Calculate cross-border transaction amount to keep within accepted transfer pricing policies working with TP and Loan calculator tools inside the software, Schedule M reporting Included Cross-Border Transaction Management Solution Deliverables: Current Tax Attributes in Orbitax File, PDF-copy, Update Plan ESSENTIAL INTERNATIONAL TAX SOLUTIONS 13

TAX OPTIMIZER Built in optimizer engines can automatically analyze multiple what if scenarios to determine optimal dividend repatriation and worldwide tax minimization strategies taking into account tried and tested international tax planning solutions including maximizing intercompany payments consistent with local country thin capitalization and transfer pricing rules, minimizing withholding taxes, maximizing foreign tax credits and tax deferral strategies. ADDITIONAL INFORMATION Included Services: training Optional Services: Calculation Outsourcing to model optimal repatriation and worlwide tax minimization scenarios Repatriation optimizer recommends alternative strategies to repatriate money and minimize worldwide tax after analyzing all possible repatriation options 14 ESSENTIAL INTERNATIONAL TAX SOLUTIONS

SEE HOW ALL OF THESE TOOLS WORK TOGETHER TO PROVIDE ONE COMPLETE RESOURCE RESEARCH & PLANNING YOUR DATA... TRANSACTION MANAGEMENT CHARTING WORLDWIDE TAX CALCULATOR COMPLIANCE TAX OPTIMIZER TAX DATA WAREHOUSE YOUR DATA... ESSENTIAL INTERNATIONAL TAX SOLUTIONS 15

FOR MORE INFORMATION Call 800.431.9025 Or visit yourcheckpoint.thomsonreuters.com/orbitax Or find your Account Manager at ria.thomsonreuters.com/replocator About Thomson Reuters Thomson Reuters is the world s leading source of intelligent information for businesses and professionals. We combine industry expertise with innovative technology to deliver critical information to leading decision makers in the financial, legal, tax and accounting, healthcare and science and media markets, powered by the world s most trusted news organization. With headquarters in New York and major operations in London and Eagan, Minnesota, Thomson Reuters employs more than 55,000 people and operates in more than 100 countries. For more information, go to http://thomsonreuters.com. About Orbitax Orbitax provides a range of international tax decision support, data management and analysis tools, seamlessly linked to the underlying tax laws and regulations of 120 countries. Our solution based offerings allow tax professionals to dramatically reduce the time spent on research, compliance, entity data management and modeling the worldwide tax impact of cross border transaction and entity chart changes with a view to optimizing cash flows tied up in taxation. Thomson Reuters 3 Times Square New York, NY 10036 Contact Us 800.431.9025 yourcheckpoint.thomsonreuters.com/orbitax 2012 Thomson Reuters. Checkpoint and WG&L are registered trademarks of Thomson Reuters (Tax & Accounting) Inc. All rights reserved. All other trademarks listed herein are the property of their respective owners. T-600448