Germany

P+P Pöllath + Partners

Potsdamer Platz 5

10785 Berlin

Germany

Tel: +49 30 25353 202

Fax: +49 30 25353 999

Email: dieter.birk@pplaw.com

Website: www.pplaw.com

Dieter Birk joined P+P Pöllath + Partners in 1997. He specialises in tax law including tax litigation, public finance including revenue equalisation and constitutional and administrative law. He studied law at the universities of Tübingen, Munich and Regensburg. Since 1982 he has been professor and director of the Institute of Tax Law at the University of Münster. He has also worked as a part-time judge at the Tax Court of Münster.

He has written numerous articles on German tax law. In addition, he also lectures at several postgraduate courses at the University of Münster.

P+P Pöllath + Partners is an internationally operating law firm, whose 33 partners and nearly 100 lawyers in Berlin, Frankfurt and Munich specialise in legal and tax advice.

P+P comprehensively advises in all transaction-related areas, such as corporate/M&A, private equity, funds, real estate, private clients, succession planning and all tax-related matters.

P+P partners are members of supervisory and advisory boards of well-known companies. They are regularly listed in national and international rankings as the leading experts in their respective areas of expertise.

Mayer Brown

Bockenheimer Landstraße 98-100

D-60323 Frankfurt am Main

Germany

Tel: +49 69 7941 1217

Email: peckl@mayerbrown.com

Website: www.mayerbrown.com

Petra Eckl is a tax litigation partner with 16 years of experience representing taxpayers at all stages of tax controversies including audits, appeals to German local tax courts, to the German Federal Tax Court and the European Court of Justice. She is a lawyer, tax adviser (Steuerberaterin) and specialised tax lawyer (Fachanwältin für Steuerrecht).

Petra focuses on corporate and international taxation. She has conducted a large number of lawsuits concerning domestic and international tax matters including major reorganisation tax law cases that involved basic questions relating to the use of tax loss carry forwards. She has further gained significant experience with actions concerning the German anti-treaty shopping rule, substance requirements and controlled foreign corporation. She has also litigated VAT and customs matters.

She represents clients in all kinds of tax administrative procedures such as appeals to tax authorities. Petra also assists clients in developing and monitoring negotiation strategies in tax audits and supports clients in any appearance before the regional tax office or the State or Federal Treasury Department.

One of her key practice areas is binding ruling requests referring to standard as well as to complex tax issues of all kinds as well as assisting clients in actual agreements (tatsächliche Verständigung).

Petra joined Mayer Brown in 2008 after working for an international audit firm and two other tax law firms. She is a lecturer in corporate tax law at the Johann Wolfgang Goethe-University in Frankfurt. She has authored a substantial number of publications in tax law journals and handbooks. Petra is fluent in English in addition to her native German, and speaks French and Spanish.

Freshfields Bruckhaus Deringer

Im Zollhafen 24

50678 Cologne

Germany

Tel: +49 22 1205 07212

Email: stephan.eilers@freshfields.com

Website: www.freshfields.com

Stephan Eilers is Freshfields Bruckhaus Deringer's executive partner, effective from January 1 2011. He was formerly global head of the firm's international tax group.

Stephan has been a partner since 1994. He specialises in structuring and financing national and international M&A transactions, as well as re-organisations, leveraged buyouts and private equity transactions.

Stephan was born in 1959. He received his legal education at the universities of Bonn (Dr iur, 1987), Geneva and New York (LLM tax, 1990) and is professor of tax law at the University of Cologne.

Stephan is a member of the Fachinstitut der Steuerberater (Institute of Tax Advisers in Germany), of the tax committee of the German Bar Association (DAV) and of the International Fiscal Association (rapporteur Barcelona 1991).

He is listed in Chambers Global (' hailed for his M&A related expertise'), in JUVE ('leading tax partners (41-50 years)'), in PLC Which lawyer? ('highly recommended individual') and in The Legal 500 ('one of the top tax guys in Germany').

Stephan joined the firm in 1992. He speaks German, English and French. Stephan is a curator of the Bürgerstiftung Rheinviertel (a non-profit institution providing social care on a local level) and supports the firm's commitment to UNICEF in Germany.

Mayer Brown

Bockenheimer Landstraße 98-100

D-60323 Frankfurt am Main

Germany

Tel: +49 69 7941 2971

Email: ikleutgens@mayerbrown.com

Website: www.mayerbrown.com

Ingo Kleutgens focuses on international taxation, structured finance and funds. He speaks English in addition to his native German.

Freshfields Bruckhaus Deringer

Im Zollhafen 24

50678 Cologne

Germany

Tel: +49 221 20 50 7 274

Email: adalbert.roedding@freshfields.com

Website: www.freshfields.com

Adalbert Rödding is a partner and works in Freshfields Bruckhaus Deringer's Cologne office. He is a member of our ITG – international tax group and specialises in the structuring and financing of national and international M&A transactions, reorganisation issues, leveraged buyouts and private equity and real estate transactions. He is also a certified tax adviser (Steuerberater)

Adalbert completed his legal education at the universities of Bielefeld and Bonn as well as at Georgetown University, Washington DC. He is author of numerous publications relating to tax issues.

Adalbert joined the firm in 1998. He speaks German and English.

Tax Law in: Picot, Unternehmenskauf und Restrukturierung, 3rd edition, 2004; "Leveraged Re-capitalisations" published in Der Betrieb 2005, 1991; "Legal issues relating to bank certificates pursuant to § 8 a KStG" published in DStR 2006, 1682; Co-editor of Eilers/Rödding/Schmalenbach, Handbuch der Unternehmensfinanzierung, 2008; Co-editor of Hasselbach/Nawroth/Rödding; Beck'sches Holding Handbuch, 2011; "Election of legal form and tax issues relating to private equity transactions" in Lüdicke/Sistermann, Unternehmenssteuerrecht, 2008; "Finanzkrise eröffnet neue Chancen für Transaktionen" in Börsenzeitung 15 November 2008; Neue Transaktionsformen als Folge der Finanzmarktkrise – Überblick über die steuerlichen Aspekte in DStR 2009, 1933; Wachstumsbeschleunigungsgesetz: Die Änderungen der Zinsschranke in DStR 2009, 2645; Steuerliche Aspekte von Börsengänge fremdfinanzierte Unternehmen, DStR 2010, 1761; Co-editor of Hasselbach/Nawroth/Rödding, Beck'sches Holding Handbuch, 2011.

P+P Pöllath + Partners

Potsdamer Platz 5

10785 Berlin

Germany

Tel: +49 30 25353 220

Fax: +49 30 25353 999

Email: gerhard.specker@pplaw.com

Website: www.pplaw.com

Gerhard Specker was admitted to the bar and joined P+P Pöllath + Partners in 2006.

He specialises in German and international tax law, including tax structuring and tax litigation. He studied law at the universities of Münster and Rome and worked as an assistant at the Institute of Tax Law at the University of Münster, from where he earned his PhD in 2005.

He has written various articles on German tax law. In addition, he also lectures in postgraduate courses of studies at the universities of Münster and Potsdam.

P+P Pöllath + Partners is an internationally operating law firm, whose 33 partners and nearly 100 lawyers in Berlin, Frankfurt and Munich specialise in legal and tax advice.

P+P comprehensively advises in all transaction-related areas, such as corporate/M&A, private equity, funds, real estate, private clients, succession planning and all tax-related matters.

P+P partners are members of supervisory and advisory boards of well-known companies. They are regularly listed in national and international rankings as the leading experts in their respective areas of expertise.

NERA

Konrad Adenauer Strasse 17

60313 Frankfurt

Germany

Tel: +49 69 710 447 501

Fax: +49 69 710 447 505

Email: alexander.voegele@nera.com

Website: www.nera.com

In more than 25 years advising international corporations and leading law firms on transfer pricing issues, Alexander Voegele has specialised in developing innovative economic structures for transfer pricing strategies and for the defence of major international transfer pricing cases.

Alexander has led hundreds of large transfer pricing projects and defence cases for a variety of clients in a wide range of industries, including pharmaceutical, chemical, information, communications and entertainment, logistics, telecommunications, automotive, oil, gas, machinery, banking, insurance, and service enterprises. His clients include many of the largest international companies.

Alexander regularly publishes articles and books on transfer pricing and international tax planning and is the author and editor of The Handbook of Transfer Pricing, the leading German commentary on transfer pricing and economic consulting. He has spoken at more than 250 conferences and seminars on transfer pricing and international taxation in Germany, Europe, the US, and Asia.

Alexander holds a doctorate in economics and a master of tax and business administration from the University of Mannheim. He is a certified German auditor and tax adviser and is a French Commissaire aux Comptes.

Alexander and his NERA colleagues provide economic transfer pricing strategy, pricing of intellectual property and worldwide documentation. Having advised and negotiated numerous bilateral and multilateral agreements, he has particular expertise in structuring European arbitration and advance pricing agreements (APAs). He specialises in the valuation of business, IP and financial instruments.

He has received numerous awards as a transfer pricing adviser and has frequently been ranked as a leading tax and transfer pricing professional. International Tax Review and Euromoney have recognised him repeatedly as one of the "World's Leading Transfer Pricing Advisors", as well as one of the "Best of the Best Transfer Pricing Advisors in the World"

He speaks English, French and German.