China

Deloitte China

30/F Bund Center

222 Yan An Road East

Shanghai 200002

China

Tel: +86 21 6141 1098

Fax: +86 21 6335 0003

Email: vivjiang@deloitte.com.cn

Website: www.deloitte.com/cn

Vivian Jiang is a key member of Deloitte China's executive committee, and she is also the national tax leader for Deloitte China and sits on Deloitte's global tax executive committee.

Vivian has over 20 years of professional experiences in China and the US, providing tax and business advisory services to multinational enterprises in a wide range of industries. Her extensive experience covers managing M&A transactions for private equity firms and corporate buyers including structuring, due diligence and post-acquisition integration, and providing tax and regulatory advice to multinational enterprises for investing in China and to Chinese companies going abroad.

Vivian is a frequent writer on financial and business advisory topics related to investment and M&A transactions in China and a frequent speaker in conferences and seminars on related topics. Vivian has been recognised as one of Shanghai's top 10 young economic talents. She has also chaired the financial/tax committee of the American Chamber of Commerce in Shanghai. Vivian is the State Administration of Taxation (SAT) appointed elite coach for the development of leading tax experts. She is also the distinguished lecturer of the China Certified Tax Agents Association, guest lecturer at Fudan University, visiting professor at Shanghai University of Finance and Economics, Xiamen University, Zhongnan University of Economics and Law, Shangdong University, Central University of Finance and Economics, and senior adviser of ECUPL Center for International Tax Law.

Vivian is a member of the Shanghai standing committee of the CPPCC (Chinese People's Political Consultative Conference). She is also the standing director of the China International Taxation Research Institute.

Vivian holds a master's degree from Georgia State University and is licensed as a CPA in the state of Georgia

Deloitte

9/F Bund Center

222 Yan An Road East

Shanghai 200002

PRC

Tel:+86 21 6141 1308

Email: eunicekuo@deloitte.com.cn

Website: www.deloitte.com/cn

Eunice Kuo is a tax partner of Deloitte China, the tax managing partner of the Eastern region and the national leader for cross-border tax and transfer pricing services.

Eunice has 29 years of experience providing business structuring and transfer pricing services, having worked on preparing transfer pricing reports, planning for cross-border transfer pricing risks on the association between enterprises, assisting enterprises to negotiate transfer pricing agreements and tax adjustments, and providing tax planning advice for the process architecture of cross-border transactions.

Eunice has actively participated in business model optimisation projects in China. The advisory services she has been involved in include selecting principal company locations, restructuring of transactional flows in China and across Asia Pacific regions to eliminate tax inefficiencies and to mitigate China tax risks, doing financial models to have detailed analysis of pros and cons with business restructuring and assistance in implementation. Her clients in this area are mainly large multinational enterprises and also include China-based companies.

Eunice is a Taiwanese and Chinese CPA. She has been named as the leading transfer pricing adviser every year by Euromoney. She was also named the best female transfer pricing adviser by Euromoney for the Asia Pacific region. Eunice was recently named as the Best of the Best 2013-2015 and 2016-2018 in the transfer pricing area by International Tax Review.

Deloitte China

8/F Deloitte Tower

The Towers,

Oriental Plaza

1 East Chang An Avenue

Beijing 100738

PRC

Tel: +86 10 8520 7638

Fax: +86 10 8518 1326

Email: jenzhang@deloitte.com.cn

Website: www.deloitte.com/cn

Jennifer Zhang is an international tax partner and lead partner of Deloitte China's Northern region international tax and M&A tax group, based in Beijing. She has over 17 years of experience working in international accounting firms both in China and the US.

Jennifer has in-depth knowledge and experience with respect to China tax, international tax and US tax. She is familiar with Chinese cross-border investment, mergers and acquisitions, foreign exchange and customs related regulations. She has rich experience in providing tax advisory, tax compliance, international tax planning, tax controversy and other tax and business advisory services to multinationals, Chinese state-owned enterprises, private enterprises and VC/PEs. She has extensive experience in serving China-based enterprises going outbound through greenfield investment, mergers and acquisitions and overseas IPOs.

Jennifer's clientele includes companies in energy and resources, technology, consumer business, construction, manufacturing, financial services and public service industries. She has built up good working relationships with tax and other government authorities in China.

Jennifer graduated from the Beijing Foreign Studies University, majoring in English and international trade. She is a member of the Chinese Institute of Certified Public Accountants.