France

Taj, Société d'Avocats

181 avenue Charles de Gaulle

92524 Neuilly-sur-Seine Cedex

France

Tel: +33 1 40 88 72 05

Fax: +33 1 40 88 22 17

E-mail: sblegentdelapille@taj.fr

Website: www.taj.fr

Sophie Blégent-Delapille, attorney at law, is the managing partner of Taj, a French law firm and member of Deloitte Touche Tohmatsu.

Her specific expertise as a partner relates to international tax, mergers and acquisitions and tax strategy linked to operating model transformations.

She is responsible for the global international strategic tax review offering for Deloitte in the Europe, Middle East and Africa region.

Sophie is a board member of Deloitte Touche Tohmatsu.

Sophie has more than 26 years of experience in a variety of French and international tax matters, assisting large multinationals in their strategic decisions and expansion in France and overseas. Her primary areas of focus are mergers and acquisitions, reorganisations and international expansion on projects such as design and implementation of cross-border structures for mainly French and US based multinationals, advice in relation to alternative financing strategies and intellectual property planning, advice in relation to business restructurings and local country reorganisations, and domestic and cross-border M&A transactions including post-merger integration work. She also advises large private equity houses in their cross-border investments.

She worked at Arthur Andersen for 13 years, where she became a partner in 2000, before joining Deloitte in 2002. Sophie is a regular speaker at internal and external seminars.

She has a master's degree in law from Paris II Assas University and is bilingual in French and English.

Bird & Bird

Centre d'Affaires Edouard VII

3 Square Edouard VII

75009 Paris

France

Direct: +33 (0)1 42 68 60 86

Tel: +33 (0)1 42 68 60 00

Fax: +33 (0)1 42 68 60 11

Email: sabine.sardou@twobirds.com

Website: www.twobirds.com

Sabine Sardou is a partner in Bird & Bird's international tax group, based in Paris.

She is a highly-reputed specialist in international tax transfer pricing with more than 20 years of experience.

Sabine's specific focus is on defence, strategic tax planning and documentation work. Her recent assignments include intellectual property restructuring, complex advance pricing agreements, IT tax planning and asset valuation, BEPS assessments, tax criminalisation assistance (tax raids, permanent establishment issue resolution), state aid issues, extensive negotiation with the French tax authorities through tax audits and tax litigation and successful tax defence memos regarding management fees, complex structuring (consulting services), and loss-making distributors.

She has experience across a number of sectors, including automotive IT, communications, life science, financial services and luxury goods.

After 20 years of transfer pricing practice in the international tax department of Big 4 firms, including PwC, EY and for the last eight years, as a transfer pricing partner of Taj, the French member law firm of Deloitte, Sabine joined the very well-known international law firm, Bird & Bird.

Sabine teaches transfer pricing and international tax law at several French universities and business schools, and is a frequent participant in professional discussions and training seminars. She regularly writes transfer pricing-related articles for tax and business newspapers and magazines.

A member of the French Bar, Sabine also holds post-graduate degrees in tax and business law.