Our services Entry Strategy Services Deals Services Corporate finance Due diligence Valuation services Post-merger integration



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Korea Business Desk

South Korea is a special strategic partner of India and the strengthening of economic relations between the two nations has led to a major expansion in investments. PwC s Korea Business Desk (KBD) comprises a group of professionals dedicated to creating a bridge between India and Korea. We are a one-stop solution for needs in financial reporting, tax, deals, human resources management, supply chain, sustainability and risk management in India. With our rich industry knowledge, and drawing upon the expertise of our colleagues in the PwC network when necessary, we provide handson, practical assistance to Korean companies looking to expand/set up operations in India. Our services Entry Strategy Services Our Transaction Services Strategy (TSS) practice provides consulting services for entry options in India and assists in devising market entry strategy. Options for entry (both equity and non-equity forms) Challenges and risks associated with different entry options Evaluation of the regulatory environment, tax and other government incentives Screening of partners/acquisition targets Feasibility study and location analysis (including availability of tax and other government incentives available in various states) Analysis of tax-efficient funding structures and repatriation strategies Deals Services The Deals team offers services across the deal continuum, including advisory on mergers, acquisitions, divestitures, joint ventures, spin-offs and strategic alliances. Corporate finance provides complete lead advisory services, including target identification, target screening, developing transaction strategy, negotiation and documentation support, and assistance in transaction closure. Due diligence includes financial, tax, commercial, operational, legal, forensics and HR operations analysis. Our due diligence team also carries out desktop review on a potential joint venture partner. Valuation services include business and assets valuations for transactions, tax, dispute, financial reporting, governance and regulatory needs. Specific services include purchase price allocations, independent expert reports and fairness opinions. Post-merger integration services help identify key revenue, cost and core synergies and opportunities across all functions in an organisation in order to maximise and unlock integration value.

Tax and Regulatory Services We assist businesses, organisations and individuals with tax strategy, planning and compliance, while also delivering a wide range of business advisory services. Setting up a subsidiary, branch and liaison office in India: We assist companies in obtaining the necessary approvals and licenses. Tax advisory and compliance: We support you in developing tax-efficient strategies and managing your tax exposures while considering your individual business needs. We also help clients adhere to various tax and regulatory compliance requirements, as applicable. Expatriate taxation: We have a dedicated team offering a full range of international assignment tax services, both consulting and compliance, to assist you in harnessing the value of global mobility while managing risks. Transfer pricing: We provide leading-edge tools and solutions relevant to your industry in the areas of developing a coherent and defensible transfer pricing policy, compliance and documentation management, and strategising and assisting in dealing with global dispute resolution. Tax assessment proceedings: We provide assistance during tax audits by revenue authorities and corporate tax litigation, including representation to the tax officer. Tax litigation support: Our team can assist you in identifying and addressing potential tax risks, tax dispute avoidance and resolution as well as litigation support. Indirect tax: We assist in custom duties, central excise and VAT, service tax, foreign trade policy, free trade agreements and cross-border supply chains and anti-dumping duties. Regulatory services: Our dedicated regulatory team provides services in the areas of FDI policy, exchange control regulations, corporate laws and industry sectoral regulations. Our regulatory services include structuring of investments and transactions and implementation assistance, obtaining regulatory approvals, licences, clarifications and dispensations, and advising on government policies impacting your business.

Consulting Services We help organisations work more smartly and grow faster. Reach out to us to build effective organisations, reduce costs, manage risk and regulation, and leverage talent. People and Change includes HR transformation, rewards and benefits management, organisation design and workforce planning, talent management strategy and employer branding, learning and development, and performance measurement and management. Finance Effectiveness includes maximising enterprise performance, transforming finance functions, augmenting finance talent and organisation, shared services and benefits management. Sustainability includes assistance in implementing a clean development mechanism, climate change strategy, social, environmental and economic sustainability reporting, life cycle management, and verifying the robustness of environmental management and emissions tracking systems and emissions data. Technology Consulting includes Oracle/SAP application implementation, support and maintenance, and information management assistance in the definition, development and implementation of business intelligence (BI) and corporate performance management (CPM) solutions, and help in implementing technology solutions using Microsoft products to improve your business processes and controls. Operations Transformation includes optimisation of supply chain and logistics. We can further help you in achieving procurement excellence, manufacturing excellence, and sales and marketing excellence. We also assist in transformation programmes and operations architecture design and implementation.

Other services Internal Audit and Risk Advisory Internal audit Risk assessment and mitigation Institutionalising internal controls and systems Business process reviews Forensic Services Accounting irregularities and fraud investigations Anti-corruption and anti-bribery compliance reviews Anti-money laundering and know your customer services Commercial disputes and arbitration Compliance framework Corporate intelligence Forensic technology solutions Fraud risk assessment Licensing management services Sustainability Strategy and Reporting Sustainability and climate change services CSR strategy, policy and reporting Environmental services, including carbon management, water management, waste management and environmental due diligence Monitoring, evaluation and impact assessment of community and environmental initiatives Government Reforms and Infrastructure Development (GRID) Policy development Operational and post-deal performance improvement Feasibility studies Strategy development Assistance in PPP structuring Programme and project management Capital projects and infrastructure Compliance management Corporate restructuring advice

Contact us Ajay Rastogi PwC Partner Direct Tax Direct: +91 (124) 3306513 Mobile: +91 98102 58102 Email: ajay.rastogi@in.pwc.com Building No.10, Tower-C, 18th Floor DLF Cyber City Gurgaon - 122 002, Haryana, India N Madhan PwC Partner Tax and Regulatory Services Direct: +91 (44) 42285011 Mobile: +91 98408 98157 Email: n.madhan@in.pwc.com 8th Floor, Prestige Palladium Bayan 129-140, Greams Road Chennai - 600 006 Dong Hyun Koo PwC Director Korean Business Desk Mobile: +91 959922 2834 Email: dong.hyun.koo@in.pwc.com Building No.10, Tower-C, 18th Floor DLF Cyber City Gurgaon - 122 002, Haryana, India Shailendra Gupta PwC Associate Director Direct Tax Direct: +91 (124) 3306639 Mobile: +91 9871132680 Email: shailendra.gupta@in.pwc.com Building No.10, Tower-C, 17th Floor DLF Cyber City Gurgaon - 122 002, Haryana, India About PwC At PwC, our purpose is to build trust in society and solve important problems. We re a network of firms in 157 countries with more than 2,08,000 people who are committed to delivering quality in assurance, advisory and tax services. Find out more and tell us what matters to you by visiting us at www.pwc.com In India, PwC has offices in these cities: Ahmedabad, Bengaluru, Chennai, Delhi NCR, Hyderabad, Kolkata, Mumbai and Pune. For more information about PwC India s service offerings, visit www.pwc.com/in PwC refers to the PwC International network and/or one or more of its member firms, each of which is a separate, independent and distinct legal entity in separate lines of service. Please see www.pwc.com/structure for further details. 2016 PwC. All rights reserved pwc.in Data Classification: DC0 This document does not constitute professional advice. The information in this document has been obtained or derived from sources believed by (PwCPL) to be reliable but PwCPL does not represent that this information is accurate or complete. Any opinions or estimates contained in this document represent the judgment of PwCPL at this time and are subject to change without notice. Readers of this publication are advised to seek their own professional advice before taking any course of action or decision, for which they are entirely responsible, based on the contents of this publication. PwCPL neither accepts or assumes any responsibility or liability to any reader of this publication in respect of the information contained within it or for any decisions readers may take or decide not to or fail to take. 2016. All rights reserved. In this document, PwC refers to (a limited liability company in India having Corporate Identity Number or CIN : U74140WB1983PTC036093), which is a member firm of PricewaterhouseCoopers International Limited (PwCIL), each member firm of which is a separate legal entity. CC-PD - March 2016 Korea Business Desk.indd Designed by Corporate Communications, India