RSM Corporat e Fi nance LLP

RSM SERVICES FOR DUTCH BASED INTERNATIONALS Supporting Dutch businesses abroad

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CONTENTS

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1 Our clients 3

Client stories 4

Testimonials 6

2 How we work 7

Full service proposition 8

3 Why RSM? 10

Approach 9

Why RSM 11

RSM International operating network

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1. OUR CLIENTS

Dutch Based Internationals

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1. CLIENT STORIES

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Dutch based international wholesale company

In 30 years our client has grown from a local wholesaler to an internationally operating trading firm with offices in more than 20 countries

in Europe and Asia. The turnover amounts to € 200 million with solid profits. Our services included:

- Creating an efficient tax structure

- Taking care of the reporting

- Due diligence services in relation to their (international) acquisitions and sale of participations

- Compliance support during international expansion

- VAT & Customs planning

Due to our services, our client is able to fully focus on its business. The company is allowed to grow without compromising continuity.

Profits are tax efficiently routed to the Netherlands and reinvested where needed within the group structure. Through the RSM network a

suitable partner for acquisitions in China was found. The next step is to transfer the business to the next generation without risking

liquidity and solvency ratios.

Local manufacturer grows into a global market leader in food processing machines

A local manufacturer of food processing machines for farmers started in the sixties. In the eighties and nineties it became a successful

internationally operating concern. RSM supported the family with the sale of the company to a global private equity investment group.

Since that moment, we have two clients; the family and the company which is now owned by private equity.

Our services for the family included:

- Estate planning

- Family office services

- Tax and administrative compliance

Our services for the company included:

- Audit according to IFRS standards

- International tax planning

- Corporate finance and due diligence in relation to their expansion strategy

When the family left the company, only little knowledge was lost, as financial conscience of the company was in safe hands with RSM.

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Key clients

Dutch Based

Internationally active

Medium-sized

All Industries

Often family-owned

But increasingly private

equity-owned

... RSM conducted the global annual audit and prepared the financial statements for several years at my previous job. While it

is common to express satisfaction in an audit team, the industry has a lot of skilled individuals, the RSM professionals were in

a class by themselves. They not only performed the required level of (international) audit verification but were key

instruments in assisting us in the development of our financial infrastructure, working to find ways to strengthen our busine ss

operations, internal reporting and financial analysis. RSM’s quality of service is still the best I have experienced in an auditor

… we were very impressed with RSM’s responsiveness and attention to details. They provided good insights and were a

valuable par of the team

… Nothing is more reassuring than having the feeling that all is taken care of. We had that experience when we crossed the

Atlantic. Through the assistance of the US-Dutch desk with permanent availability of professionals both in the Netherlands

and New York the process was swift and efficient.

… It has been a pleasure to work with you on consultation and implementation of our financial and tax structure. Your

experience, knowledge and worldwide network is top notch and allows me to grow towards becoming a global player in our

market. We appreciate that RSM listened to our concerns and desire of what we want the company to be. RSM returned with

solutions and implemented a new structure. We therefore highly recommend your service to business owners.

2. TESTIMONIALS

2. HOW WE WORK

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FULL SERVICE PROPOSITION

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We provide a full range of audit, tax and advisory services for Dutch based international operating companies;

such as international tax planning, documenting your transfer pricing, streamlining your global VAT

compliance, transaction advisory services and audit services.

We recognise that Dutch based internationals are often family owned businesses. These are geographically

spread and operate in numerous countries and sectors using a wide range of professional advisors. We aim to

understand and address your entire enterprise/company and consider our relationships with your company as

an important part of our relationship with you. We believe that this 'joined up' approach enables us to provide

a comprehensive and seamless service through the lifecycle of each business.

Our proposition…

We know and understand Dutch

based internationally operating

businesses

RSM employs a coordinated

approach to our relationships with

family owned businesses and its

stakeholders

With over 450 Dutch based

professional staff we provide

hands-on senior teams quickly

Mid market focus – every client is

important to us

RSM network and offices in over

120 countries with over 37.500

colleagues

RSM Dutch Based

Internationals service offering

International Tax

Services

International tax services

Transfer Pricing

VAT and real estate

Business succession and

estate planning

Income tax, pension &

insurance

Horizontal monitoring

Tax return, tax audits and

tax litigation services

International assignment

and payroll services

Family office services

Planning of transfer and

succession of business

enterprise

Estate planning and gifts

VAT & Employment

Taxes

Real estate

Managing risks

Wealth management

services

Personal financial

planning

Business control & audit

services

Audit, review and

compilation work of

financial statements

Support for compliance

with other country

regulations and

International Accounting

Standards

Corporate governance

Risk management (ERM,

internal audit)

Accounting and reporting

Financial Services

Strategy consulting

Corporate finance

Business finance

Transaction advisory and

support services

Merger & acquisition

services

Succession within the family

Valuation services

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OUR APPROACH

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RSM operates as entrepreneurs for entrepreneurs; on behalf of family, shareholders, PE investors,

directors, management teams and professionals. We want to be not just a sparring partner, but also

substantially contribute to your success. With us, partners closely involved in the process.

Our tailored approach

Our focus and hands-on approach to serve clients has resulted in a strong mid market position. Our

strong client focus and hands-on approach mean that we:

identify issues and communicate them rapidly to you with pro-active solutions;

are able to mobilise appropriately experienced people and teams;

regularly communicate with you through regular calls as our work progresses;

stay on track – we use management time most effectively by keeping our work and discussions

relevant to the subject; and

focus on excellent delivery and practical solutions rather than cautious wording and caveats.

The benefits to you

a real understanding of issues based on industry credentials and extensive experience on mid-

market companies;

you can reach decisions earlier and act with confidence, trusting issues have been discussed

and thought through;

you stay in control of your Dutch based international business and you can focus on expansion

and growth.

Key elements of our approach …

Partner led work

Clear commercial views

Attention to detail

Ownership over all aspects of tax

and accounting issues

Thinking ahead to anticipate issues

and maintain momentum

Co-ordinating parties and serving

your international business

3. WHY RSM

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WHY RSM

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• We have established market reputations and lead assignments from start to finish

• Strong international network. We support our valuable local perspective combined with the

collective knowledge, vision and resources of our global professionals

• Our rates are competitive and make it possible to offer a balanced approach with more than

average senior qualified staff involvement

• We relish problem solving, tailoring ideas and creating solutions. We are flexible and client-

oriented in our approach

• Partner led teams with substantial relevant industry focus and experience

• We have a committed mid market focus and our client relationships are based on mutual

respect and collaboration

• A wealth of experience advising family businesses, family offices but also private equity

houses, banks, management teams, and corporates

• We believe in providing our clients with a consistent service that exceeds their expectations

• Delivery of work of the highest standard, embrace best practice methodologies and practices

• We develop our people to the best of their ability and contribute to our communities

Why our clients choose us …

Accessible, responsive and

adaptive

Competitive rates

Commercial and practical

International network

Big enough to have specialist

teams

Small enough to have teams that

communicate

We listen

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RSM INTERNATIONAL OPERATING NETWORK…

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RSM International is one of the fastest growing

networks of audit, tax and consulting firms in the

world.

Through our international network, we provide

premier advisory services worldwide, drawing on

specialist industry and service line experts in over

120 countries.

By having a dedicated team in every major

business centre around the world we are able to

source local knowledge, leverage existing

relationships and provide on the ground support,

regardless of the assignment or region.

Local perspective with the knowledge of global professionals

The sixth largest network

Member firms operate out of more than 730 offices

In over 120 countries

With over 37.500 professionals worldwide

10 offices in the Netherlands with 450+ professionals

Combined revenue of € 4,4 billion

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RSM AUDIT | TAX | CONSULTING

RSM Netherlands Holding N.V. is a member of the RSM network. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an

independent accounting and consulting firm each of which practises in its own right. The RSM network is not itself a separate legal entity of any description in any jurisdiction. The RSM

network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 11 Old Jewry, London EC2R

8DU. The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by

article 60 et seq of the Civil Code of Switzerland whose seat is in Zug.

© 2015 RSM, all rights reserved.

Marco Jansze - International Tax Partner

Mt. Lincolnweg 40

P.O. Box 36310

1020 MH Amsterdam

The Netherlands

T: + 31 20 635 20 35

M: + 31 624 8164 81

mjansze@rsmnl.nl

www.rsmnl.com