ERNST & YOUNG SRL

ASSURANCE SERVICES Statutory audits; Audits of IFRS or US GAAP financial statements; IFRS conversion ;IFRS or US GAAP restatements; TAXATION SERVICES International Tax and Transfer Pricing - Tax efficient holding company locations; - Cross-border financing solutions; - Tax treaties analysis, profit repatriation, loss utilization; - Inbound and outbound structuring; - Tax efficient supply chain and shared services; - Transfer pricing studies and related documentation; - European tax issues e.g., EU tax harmonization.Indirect Tax Services - VAT planning andstructuring; - VAT settlement and refund; - Minimization of VAT pro-rata impact; - Optimization of logistic structures; - Planning related to the complex rules on classification and origin of goods; - Energy products-related taxes planning. Human Capital Services - Expatriate tax compliance; - Individual assignments structuring; - Immigration and labor law compliance - Mobility advisory.Transaction Tax Services ADVISORY SERVICES Performance improvement - Management information and decision support - Finance and operation systems effectiveness - Finance operations effectiveness - Finance organizational design and development - Finance function strategy. RISK SERVICES - Internal audit; - Operational support; - Corporate governance; - Risk management. Technology & Security Risk Services - e-Security services; - Attestation and certification of IT systems; - ERP pre- and post-implementation review; - IT risk management and assurance; - IT strategy development and documentation. TRANSACTION ADVISORY SERVICES Mergers and acquisitions Transaction support Valuation and business modeling Project finance Strategic finance Infrastructure advisory Corporate restructuring LEGAL SERVICES Company and commercial Mergers and acquisitions Banking, finance and market operations EU competition and regulatory compliance Labor Real Estate Litigation