masson de morfontaine brochure 18 juin 2012

Masson de Morfontaine copyright ©

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Your firm in Africa, Asia, Europe and Middle East


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The firm

Our People

The team consists of top tier legal & tax specialists from diverse backgrounds,

nationalities and professions, and with many years of experience gained in the leading global accounting and legal firms, private industry and governments within and outside Africa, Asia, Europe and the Middle East. The specialists are based in

Hong Kong, Mauritius and Switzerland and in key countries in Africa, Asia, Europe and the Middle East


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Our CEO: Catherine Le Bourgeois

International corporate tax adviser with over 25 years tax and legal experience.

Mainly in-house experience, as legal & tax director for several multinational companies spread over the six continents, but also worked as a private practice attorney including several years with KPMG Legal, France. Wide knowledge of and

expertise in financial institutions, real estate, software industry, internet, transport and logistics sectors; with extensive experience across Africa, Europe, Asia, Pacific,

North America and Middle East, in corporate structuring, mergers and acquisitions, joint ventures, cross-border transactions, due diligence and transfer pricing. Most recently worked as tax director with the private equity arm of a governmental

investment institution in the Arabian Gulf. Speaks fluent French and English and has on the ground experience in Africa, America, Asia, Europe and Middle East. She is graduated from the Assas Paris University in France, with Masters in Business

Law, and also in Accounting, Tax and Finance.

Clients

Our client relationships are built on trust, discretion and a confidential “need to

know” basis. With regard to the inbound business into the regions, our client portfolio includes leading blue chip multinational corporations, including many well-known institutions, both public and private companies across a variety of

industries. We also serve a large amount of small and medium sized companies who are often stepping out of their home jurisdiction for the first time. Given that significant commercial activity in the local region is controlled by family businesses

and institutional investors, these form an important part of our local outbound client base.

Our Strengths

Our advisers have detailed and intimate knowledge of domestic rules in Africa, Asia, Europe and Middle East and of international rules, and the drive and determination

to ensure complexities are simplified and legal & tax issues are clarified. We have a track record of pragmatic and integrated legal & tax advice to businesses and

governments within the regions. We deliver creative and innovative solutions to what is otherwise perceived as insurmountable legal & tax and regulatory issues. Underpinning the above is our uniquely strong local touch in the various

jurisdictions in Africa, Asia, Europe and the Middle East.


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How We Add Value

- Reduce legal & tax risks and exposures through fit for purpose advice that reflects thorough understanding of the client’s business and needs, and an

intimate knowledge of the local operating environment. - Enhance operational efficiency by supporting the client all the way: Starting

with developing and shaping the ideas, planning and structuring the legal &

tax position, providing transaction support, project execution and continuous post execution follow up.

- Help our clients to grow through increasing business value, maximizing after tax cash flows within the boundaries of the law, by optimizing corporate and business structures and ensuring capital is deployed in the most tax efficient

manner. - Provide legal & tax due diligence on targets, and advise on risk protection

measures.

- Assist in managing difficult regulatory issues by advising on the intricacies of doing business within the local environment and how to overcome them.


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Why We Are Unique

The diversity, variety, breadth and depth of our experience within industries, the

legal and accountancy professions, and the governments give us the insight to provide comprehensive advice and solutions that work for the client. Our expertise is not confined to one country; we work seamlessly across borders to provide value

adding solutions in cross border transactions. Our strong local touch enables us ensure pragmatic resolution of complex local legal & tax issues. We view the development of laws and infrastructure as a key enabler of economic growth, and

assist governments towards this. We are driven by excellence.


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BRIDGING THE STRATEGIC GAP

Our objectives To be one of the best independent legal & tax firm in Africa, Asia, Europe and the

Middle East and provide a platform for sophisticated “doing business” relationships/transactions, primarily through a Network of known and trusted

independent legal and tax consulting firms, in a manner that achieves a professional legacy for assisting nationals in developing countries enhance and better enable their legal and fiscal regimes.

Who we are Masson de Morfontaine is recognized as an independent legal & tax advisor.

Founded by professionals with many relevant years of experience, we share a common understanding of the wide gulf between advisory services being offered by other firms in these regions and strategic needs of clients.


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Where we are

Masson de Morfontaine is mainly based in Hong Kong, Mauritius and Switzerland, and maintains a Network of trusted independent law firms and tax advisers of high

professional reputation developed over the last years. Members are located in Africa, Asia, Europe and Middle East. Additionally, Masson de Morfontaine has strategic relationships with select leading national law firms and tax advisers in key

countries in other parts of the world.

Our Client Approach

Our starting point with our clients is to determine with them, clear engagement objectives based upon an understanding of their business or other relevant circumstances, and the client “needs”. We aspire to deliver advice that supports a

client’s objectives, such for example, as reducing tax costs through tax efficiency or mitigation of tax risk. We reject a “one size fits all” approach that simply recycles

old advice to new clients. Each of our clients requires advice that is specific to their needs and can be implemented in a way that is tailored to their particular objectives.


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Supporting the Regions

Several of our advisers have played an instrumental role in the development of the

region’s legal, fiscal and business environment, including advising government authorities and chambers of commerce on such matters as: negotiation of tax treaties and trade and investment agreements; introduction of new laws, foreign

investment and competition; and establishment of free trade areas, investment zones and incentives to encourage investment.


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International Tax Services

International corporate tax planning & transactional work

We are able to provide inward and outbound investors with full services for tax planning and transactional work, and we have the added advantage that we are an

independent firm. In order to serve our clients with international tax advisory services, Masson de Morfontaine has well established associations with independent law and tax advisory firms in the world. This part of our practice

ranges from indirect tax to intellectual property, holding companies, financing and structuring of M&A transactions. Sectors of experience range from energy to capital

markets, telecoms, manufacturing, distribution (wholesale and retail), governments and the financial services industries. Many of our tax clients are inbound, mostly from Africa, Asia and Europe, and we provide advice to corporate entities within

Africa, Asia, Europe and the Middle East in relation to their investments within these regions and outside.


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Resolution of complex tax issues

Investors often look for greater transparency and certainty over potential tax liabilities. Masson de Morfontaine tax professionals have significant experience in

properly and professionally determining tax liabilities with relevant tax authorities Unfortunately, issues and disagreements with tax authorities do arise. Even when a client has taken great care in creating tax efficiency without compromising risk,

there may be a disagreement with the tax bureau or inspectors on the interpretation of the law or how a particular transaction should be characterized.

This is particularly an issue in the regions where tax laws and regulations may be unclear or do not seem to anticipate all the different ways business or investment may be conducted. Furthermore the availability and efficiency of dispute settlement

mechanisms varies greatly. With our network of Members and correspondent firms, who in most instances are prominent local law firms, we are uniquely placed to help our clients resolve tax issues and disagreements, usually through negotiation and

direct settlement.

Transfer Pricing Tax authorities throughout the world are increasingly requiring multinational

organizations to maintain contemporaneous documentation of transfer pricing policies, including the economic data upon which the transfer pricing policy has

been based. Masson de Morfontaine has been instrumental in assisting inbound multinational corporations in creating and implementing their transfer pricing strategies across Africa, Asia, Europe and the Middle East. As regional institutions

become increasingly global in their investment approach, the regions has witnessed increased demand for internationally accepted compliant transfer pricing policies and procedures that govern related party relationships. Masson de Morfontaine is a

regional market-leader in providing transfer pricing solutions. In developing a truly comprehensive transfer pricing strategy, Masson de Morfontaine takes into account

all aspects of the day to day business and the company’s operational model; it is only in this way that one can truly defend a transfer pricing policy to all the relevant stakeholders, regulators or tax authorities.


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International Legal Services

Business advisory and strategic support

Understanding the business and cultural environment of Africa, Asia, Europe and Middle East, with its many complexities, allows us to understand the needs of our local outbound clients. We assist our clients with a practical approach to the legal

and fiscal requirements of the more developed markets. We can serve and act as our client’s in-house legal & tax function, working alongside their finance or legal

teams to assist managing projects, other service-providers globally, and participating in an ongoing dialogue with all parties to ensure that the needs of the client are met and managed accordingly.


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Legal Structuring / incorporation

Masson de Morfontaine can provide all the required legal structuring to implement legal & tax planning, including company formation, joint ventures, mergers &

acquisitions, franchises, labor contracts and ancillary services, shareholder and agency agreements. We assist a large number of inbound clients with their

incorporation, both onshore and offshore, branches, LLCs, and free trade zone entities. Where structuring dictates that incorporations will be required further afield, such as Hong Kong, Mauritius, Singapore, Delaware, Caymans, Panama,

Cyprus, Malta, the Seychelles, BVI, Maldives etc, we work with correspondent service providers to ensure that the needs of our clients can be met globally.

Global Mobility/Labor Law

Masson de Morfontaine can provide all legal support to the employee’s issues, as labor law and global mobility studies.

Trademarks

Masson de Morfontaine can provide all support regarding Trademarks search, registration and litigation, in all Africa and ARIPO and OAPI regions, as well as in

Asia, Europe and Middle East.

ARIPO (African Regional Intellectual Property Organization): Botswana, Lesotho, Malawi, Namibia, Swaziland, Tanzania, Uganda and Zimbabwe.

OAPI (African Intellectual Property Organization): Benin, Burkina Faso, Cameroon, Central African Republic, Chad, Congo, Cote d’Ivoire,

Equatorial Guinea, Gabon, Guinea, Guinea Bissau, Mali, Mauritania, Niger, Senegal and Togo.

Arbitration: Masson de Morfontaine can provide all support regarding Arbitration and Mediation

issues.


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Our Main Offices: Mauritius Office Switzerland Office: Hong Kong Office

Masson de Morfontaine Masson de Morfontaine Masson de Morfontaine 4TH Floor, Avenue de Chailly 1 Unit 1202, Level 12, Ebene Heights, 1012 Lausanne One Peking Road, Tsimshatsui

EBENE CYBERCITY, Switzerland Kowloon, Hong Kong Republic of Mauritius China Phone: +230.403.44.01 Phone: +41.21.652.73.73 Phone: +852.3980.9267

Fax: +230.403.43.00 Fax: +41.21.652.74.74 Fax: +852.3980.9333

email: [email protected]

masson de morfontaine brochure 18 juin 2012

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