Tax Law Firm of the Year Contact

OFFICES: 20123 MILAN Corso Magenta, 84 Tel. + 39 02 881861 Fax. + 39 02 57760400

Felice D’Acquisto, Head of Tax at LMS

Firm Profile

Number of partners worldwide: 18 Number of other lawyers worldwide: 30

Labruna Mazziotti Segni is an independent law firm whose strategy is to be a top quality boutique for prime domestic and international clients mainly in the corporate and financial sectors. LMS also stands out for its Litigation & Restructuring and Tax Practices, an arena in which the firm has been involved in some of the most complex and challenging cases. LMS provides clients with assistance in all the relevant practice areas involved in the structuring and execution of corporate transactions and reorganisation projects.

Corporate:LMS has created an integrated Corporate Department which includes professionals active in the M&A, corporate finance, capital markets and real estate sectors.

The Corporate Department deals with public and private M&A transactions, equity and debt issues, corporate finance structures,corporate governance, real estate acquisitions and development projects, funds set up and in general all other aspects of corporate law.

Litigation & Restructuring: The team covers the whole spectrum of commercial and corporate litigation. Together with the Tax team, has recently assisted major financial institutions with reference to claims originating from Tax assesments based on the Abuse of Law doctrine. The Restructuring Team is strongly active in the bankruptcy and restructuring areas.

Tax: The Tax team employs tax experts with broad experience in the structuring of transactions, set up of funds and investment structures. The team advises on tax aspects of domestic and international transactions,

M&A Law Firm of the Year Contact

Marjorie Allo Partner at AMMC Law 2-4, rue Eugène Ruppert L-2453 Luxembourg

Phone: + 352 26 27 22 11 Fax : +352 26 27 22 33 Email : mallo@ammclaw.com Website: www.ammclaw.com

Firm Profile

AMMC Law is an independent, top tier Luxembourg law firm with a steadily growing presence in Luxembourg and abroad. Described as “a genuine alternative to the ‘big’ Luxembourg law firms”, we provide legal advice to national and international clients, both individuals and organisations, across a wide range of practice areas and industry sectors.

Our lawyers are recognized as experts in their fields, and underpinning our legal advice is both an understanding of the commercial challenges faced by our clients and a desire to help resolve those challenges in the most efficient, cost-effective way possible.

The quality of our work means that we advise many NYSE and LSE listed businesses, including a number of household names. We are delighted to be able to say that the majority of our new clients come from

recommendations from existing clients, as well as their intermediaries and service providers, all of whom appreciate our responsiveness and effciency.

We always aim at developing long–term relationships with our clients, which improves our understanding of their businesses and legal requirements and allows us to provide a flexible, responsive and cost-effective service.

While we are Luxembourg law specialists, the international background of our staff – consisting of many nationalities with experience from a number of jurisdictions - enables us to anticipate and avoid the complications or delays than can otherwise arise in cross-border transactions.

We think our approach can be summarised as responsive, reliable, and efficient.

OUR TEAM HAS A LONG-STANDING EXPERIENCE IN HANDLING COMPLEX, CROSS-BORDER TRANSACTIONS AND INTERNATIONAL LAW ISSUES AND IN ADVISING ALL ASPECTS OF CORPORATE AND FINANCIAL TRANSACTIONS FOR A BROAD ARRAY OF PUBLIC AND PRIVATE COMPANIES AND PRIVATE EQUITY FIRMS.

Areas of Expertise

• Cross-border and international transactions • Restructuring and recapitalization • Private equity

Finance Monthly GLOBAL AWARDS 2013 23

including M&A, capital markets (structured finance), real estate, VAT, tax litigation, private equity and insolvency procedures. The team received instructions to represent large multinational companies on tax audits in the field of Transfer Pricing. These instructions involve advice on the development of Mutual Agreement Procedures before Competent Tax Authorities.

Areas of Expertise

Corporate 50% (including M&A, CM Corporate Finance, Real Estate) Litigation & Restructuring 20% Tax 15% Banking & Finance 10% Other practices 5% (including Antitrust, Labour, EU Law, Intellectual Property, Environmental)

LUxEMBOURG

00186 ROME Via del Plebiscito n. 102 Tel. + 39 06 696491 Fax. + 39 02 57760400

Email: felice.dacquisto@lmslex.com Website: www.lmslex.com

iTALY