china overseas investment network - ey.com network helping chinese ... • south africa • south...

24
China Overseas Investment Network Helping Chinese businesses navigate their challenges globally 中国海外投资业务部 协助中国企业解决全球化带来的挑战

Upload: lamtram

Post on 05-May-2018

231 views

Category:

Documents


1 download

TRANSCRIPT

China Overseas Investment NetworkHelping Chinese businesses navigate their challenges globally

中国海外投资业务部协助中国企业解决全球化带来的挑战

中国海外投资业务部1

携手安永, 建设更美好 商业世界

Start building with EY安永人每天与客户或同事的每次交

流,都为建设较前更美好的商业世

界作出贡献。

我们了解到不能仅靠个人达到安永

的目标。通过聚焦共同目标,就能

携手建设更美好的商业世界。

Every day, every EY person is part of building a better working world - every interaction with a client or colleague, contributes to making the working world better than it was before.

We realize we won’t achieve our purpose alone. By focusing on a shared agenda, we can help build a better working world together.

China Overseas Investment Network 2

中国海外投资业务部3

安永是全球领先的审计、税务、财务

交易和咨询服务机构之一。

安永配合客户业务日益全球化的趋

势,将其在全球超过150个国家和地

区的业务整合为以下四个区域:美

洲、EMEIA(欧洲、中东、印度及非洲

区)、亚太区和日本,这使安永成为

全球业务整合程度最高的专业服务机

构。

安永在全球市场中的整合使我们经验

丰富并具有深厚行业知识的工作团队

向客户更加迅速地提供符合客户需求

的服务。我们的整合组织、紧密联系

和协调模式也可以使客户从我们提供

的全球视野和高效运作中获益。

安永–全球业务整合的专业服务机构

China Overseas Investment Network 4

EY - the globally integrated professional services organization

EY is a global leader in Assurance, Tax, Transaction and Advisory services.

At EY, we are responding to the globalization of your business and industry. Our practices across over 150 countries and territories are organized into four integrated geographic areas - Americas, EMEIA (“Europe, the Middle East, India and Africa”), Asia-Pacific and Japan, making us the most globally integrated professional services organization.

Our truly borderless approach to the global markets enables us to provide you with faster responses and more tailored services, from broader, more experienced teams with deeper industry knowledge. And because we operate as a united, connected and consistent organization, you will benefit from our global perspectives and operational effectiveness.

5

关于安永中国

中国是一个偌大的市场,变化急遽的

程度前所未有,即使对在该市场有经

验的人士而言也存在众多挑战和复杂

性。安永凭借在全球和当地的专业知

识,协助客户在全球进行并购活动、

增添投资者对客户的信心、管理企业

风险、强化控制措施、为客户寻找并

协助抓住机遇。1981年安永成为首批

获准在中国大陆开展业务的国际专业

服务机构之一。我们向许多知名的中

国企业以及在区内经营业务的跨国公

司提供审计、税务、财务交易和咨询

服务。

我们在中国共设立了16家办事处,

分别位于北京、上海、香港、广州、

深圳、大连、武汉、南京、成都、天

津、青岛、杭州、苏州、沈阳、厦门

和澳门。我们在中国的10,000多名员

工致力于为客户配置适当的资源并向

客户提供优质的服务。

About EY in China

China is a vast market undergoing unprecedented changes, posing challenges and complexities even for those with significant experience of operating in China. At EY, we draw upon our global and local knowledge to help you retain the confidence of investors, manage your risk, strengthen your controls, grasp opportunities and achieve your potential. Our experience in China dates back to 1981 when we were among the first international professional services networks to set up operations in mainland China. We offer Assurance, Tax, Transaction and Advisory services to many well-known Chinese companies and multinational companies operating in China.

We have 16 offices in Beijing, Shanghai, Hong Kong, Guangzhou, Shenzhen, Dalian, Wuhan, Nanjing, Chengdu, Tianjin, Qingdao, Hangzhou, Suzhou, Shenyang, Xiamen and Macau. With 10,000 people in China, we can pool the right resources to give you quality client service that will meet with your requirements.

中国海外投资业务部

China Overseas Investment Network 6

当前的全球化浪潮继续改变着商业模

式并对世界各地的公司产生着影响。

中国经济地位日益提高无疑使中国在

全球化的世界舞台上扮演着重要的角

色。当中国公司走向世界,他们的全

球化战略会碰到许多挑战,包括文化

差异,语言障碍,融资及政府监管问

题等。

中国海外投资业务部(China Overseas Investment Network简称“COIN”)

将安永全球的专业人员联接在一起,

促进相互协作,为中国企业的国际化

发展提供全球一致的高质量服务。安

永在美洲、EMEIA、亚太和日本各大

区设置了专业的中国商业顾问团队,

服务网络覆盖全球约64个国家和地

区。

COIN是安永向客户提供无缝、高质量

服务承诺的一部分,为到海外拓展业

务的中国公司提供服务。我们全球一

体的服务网络使我们能调动有敬业精

神、具有丰富当地经验及深厚行业知

识的专业团队为我们的客户提供各类

专业服务。

中国海外投资业务部 (COIN)

中国海外投资业务部7

美美美美美洲区

Americas Area

• The United States • Canada• Caribbean Region• Mexico• Argentina• Bolivia• Brazil• Chile• Ecuador• Peru• Venezuela

• 美国

• 加拿大

• 加勒比海地区

• 墨西哥

• 阿根廷

• 玻利维亚

• 巴西

• 智利

• 厄瓜多尔

• 秘鲁

• 委内瑞拉

欧洲、中东、印度及非洲区

EMEIA Area

• Austria• Belgium• Czech Republic• Denmark• Finland• France• Germany• Greece• Hungary• Italy• Luxembourg• Netherlands• Norway• Poland• Portugal• Romania• Spain• Sweden• Switzerland• United Kingdom• Kazakhstan

• 奥地利

• 比利时

• 捷克

• 丹麦

• 芬兰

• 法国

• 德国

• 希腊

• 匈牙利

• 意大利

• 卢森堡

• 荷兰

• 挪威

• 波兰

• 葡萄牙

• 罗马尼亚

• 西班牙

• 瑞典

• 瑞士

• 英国

• 哈萨克斯坦

The current wave of globalization continues to transform the business landscape and impact companies around the world. China’s increasing economic presence on the world stage has undoubtedly played a part in this global trend. Chinese companies are expanding their footprint globally and their globalization strategies involve many challenges because of cultural differences, language barriers, financing difficulties and regulatory issues. Our China Overseas Investment Network (COIN) links EY professionals around the globe, facilitates collaboration, and provides consistent and coordinated services to our clients with overseas

investment from China. Building on the existing China Business Group in the Americas, EMEIA, Asia-Pacific and Japan areas, COIN has expanded our network in nearly 64 countries and territories around the world.

COIN is part of EY’s commitment to provide seamless and high-quality client service, worldwide, to Chinese companies going overseas and doing business overseas. Our globally integrated structure enables us to deploy dedicated teams with strong local experience, and profound industry knowledge to provide seamless services to our clients.

China Overseas Investment Network

美美日本区

Japan

China Overseas Investment Network 8

• 澳大利亚

• 印度尼西亚

• 韩国

• 马来西亚

• 新西兰

• 菲律宾

• 新加坡

• 台湾

• 泰国

• 越南

• Australia• 美美美Indonesia• Korea • Malaysia• New Zealand• Philippines • Singapore • Taiwan • Thailand • Vietnam

美美美美亚太区

Asia-Pacific Area

• 俄罗斯

• 阿尔及利亚

• 安哥拉

• 喀麦隆

• 刚果

• 埃塞俄比亚

• 利比亚

• 莫桑比克

• 尼日利亚

• 南非

• 南苏丹

• 乌干达

• 赞比亚

• 津巴布韦

• 印度

• 巴林

• 埃及

• 科威特

• 沙特阿拉伯

• 土耳其

• 阿联酋

• Russia• Algeria• Angola• Cameroon• Democratic Republic of Congo• Ethiopia• Libya• Mozambique• Nigeria• South Africa• South Sudan• Uganda• Zambia• Zimbabwe• India• Bahrain• Egypt• Kuwait• Saudi Arabia• Turkey• United Arab Emirates

中国海外投资业务部9

我们如何在行业中别树一帜

• 国际化背景和本土化专业人才

安永全球整合的网络和本地经验丰富

的专业人员能够使客户从中受益,我

们在全球几乎每个国家的市场中都有

很强的业绩。安永在大中华区所具备

的丰富资源以及大量的境外投资经验

能够协助客户更好地进行海外投资活

动。

• 多种语言专业服务

我们在审计、税务、财务交易和咨询

服务等各个领域都有精通多国语言的

专业人员。COIN团队中许多专业人

员拥有中国背景、熟练掌握中文且居

住于您可能进行投资的各大主要国家

或地区。此外,我们也有许多来自海

外的专业人员,他们在中国居住,能

协助跨国客户在中国进行各项投资活

动。

• 安永在境外交易方面的资质

我们曾协助众多有国际化战略目标的

中国企业进行重要的境外交易活动。

过去的数年,我们在多项受注目的中

国企业境外投资交易中成功地担任交

易顾问,交易额从二亿到高达一百亿

美金。我们具备丰富的跨国财务交易

经验和资深专业人员。我们主要服务

的行业包括:石油和天然气、银行和

保险、采矿、科技、汽车、房地产、

基础设施、化学、消费和工业产品。

在交易过程中,我们能提供服务包括

How we make a difference• Global reach and local expertise

Our truly integrated global services network and in-depth local expertise bring great benefits to your global investments; we have a strong presence and rich experience in almost every country in the world. We also have dedicated local resources in China with extensive outbound investment experience helping Chinese companies on their overseas investment activities.

• Multi-lingual seamless service teams

We have integrated client service teams from Assurance, Tax, Transaction Advisory, Transaction Tax and Advisory services who are fluent in Chinese, English and other local languages.

Our service teams include many Chinese-speaking professionals who have a Chinese background but live and work in major destination countries that you may be investing in, and experienced professionals

from major overseas countries residing in China to support the China-related investment issues of our multinational clients.

• Our credentials in Outbound Transactions

We have assisted many Chinese companies with their “go global” strategy, working on many of the most significant Chinese outbound transactions. In the past few years, we have acted as advisorson a number of high-profile China outbound investment transactions around the world with deal values ranging from US$200 million to US$10 billion. We have extensive cross-border transaction experience and knowledge in the most complicated transactions covering a wide range of industries, such as oil and gas, banking and insurance, mining, technology, automotive, real estate, infrastructure, chemical, and consumer and industrial products. Our services are along the deal process covering not only financial and tax due diligence and tax structuring but also valuation, post-deal integration, financial advisor and commercial due diligence.

财务及税务调查、税务结构、交易评

估、交易落实后整合、财务咨询、和

企业调查。

针对不同行业的服务

安永拥有各行业的资深专业人员。我

们深知,只有在各专业领域不断地投

资,以提高和开发员工的知识及能

力,才能使我们的客户最终受益,也

能让我们协助客户共同创造价值。这

是我们一贯所推崇的理念“致力于协

助客户发挥潜能”。

Our industry focus At EY, we have in-depth knowledge in just about every industry. Our approach is to bring the professional skills and knowledge to assist with our clients’ endeavors. EY understands that investing in developing specific industry focused knowledge will ultimately benefit our clients and enable us to bring value to our clients. It is with this philosophy that we have been able to help our clients in achieving their goals.

China Overseas Investment Network 10

中国海外投资业务部11

• 市场进入可行性研究

• 最佳投资地点选择

• 投资环境分析

• 寻找目标企业

• 政府关系管理

• 目标市场法律咨询*

• 风险评估

• 房地产交易咨询

• 建造及发展咨询

• 投资分析

• 财务尽职调查

• 税务尽职调查

• 商业尽职调查

• 运营尽职调查

• 交易架构设计

• 融资方案设计

• 税务筹划

• 估值与商业模型服务

• 谈判支持

• 政府审批和公司注册

• 房地产交易咨询

• 房地产尽职调查及估价

• 房地产税务筹划

• 程序设计及管理

• 首天准备程度评估及首100天工作

规划

• 协同效应评估及落实

• 重组/整合

• 业绩改善-财务/客户/供应链

• 风险-风险评估/内部控制/变革

• 信息科技咨询服务

• 审计服务-合规及报告/财务报表审

计/合并报表审计/内部控制审计

• 税务咨询、税务政策及争议

• 转让定价及运营效能优化

• 人力资本管理

• 海外上市服务

• 项目退出卖方协助

• 房地产交易咨询

• 房地产重组服务

• 项目管理服务

• 金融服务咨询

• 反洗钱活动

• 监管法规和合规风险

• 市场风险和定量咨询服务

• 信贷风险、营运风险、流动性

风险

• 经济资本和风险调整后业绩管理

• 精算服务

计划和市场进入 项目交易执行 整合与退出

我们全程一站式的服务

我们的行业中心汽车 加工制造 科技

银行和资本市场 媒体和娱乐 电信

清洁技术 石油和天然气 公共事业

消费品 生命科学

保险 房地产

在中国公司走向世界的过程中,他们会碰到许多挑战,我们在海外投资的前、中、后各个阶段提供广泛的服务,帮助客户

应对这些挑战。

*在部分国家和地区提拱法律咨询服务。

• Market Entry Feasibility Study• Location Study• Environment Investment Analysis• Company Targeting• Government Relations• Law*• Risk Assessments• Real Estate Advisory

• Construction and Development Advisory

• Investment Analysis

• Financial Due Diligence• Tax Due Diligence• Commercial Due Diligence• Operational Due Diligence• Deal Structuring• Financing Planning• Tax Planning• Valuation and Business Modelling• Deal Negotiation Support• Government Approval and Business

Registration Support• Real Estate Advisory

• Real Estate Property /Portfolio Due Diligence and Valuation

• Real Estate Tax Planning• Process Design and Management

• Day-one Readiness Assessment and 100-Day Planning

• Synergy Assessment and Delivery• Restructuring• Performance Improvement – Finance/

Customer/Supply Chain• Risk –Risk assessments/ Internal

Control/ Transformation• IT Advisory• Assurance Services - Compliance and

Reporting/ Financial Statement Audit/Consolidated Reporting/Internal Control Audit

• Tax Advisory, Tax Policy and Controversy

• Transfer Pricing and Operating Model Effectiveness

• Human Capital• Overseas IPO• Sell-Side Assistance on Closing Stage• Real Estate Advisory

• Real Estate Restructuring Services• Project Management

• Advisory for Financial Services• Anti-Money Laundering• Regulatory and Compliance Risk• Market Risk and Quantitative

Advisory Services• Credit risk, Operational risk and

Liquidity risk• Economic capital and risk-adjusted

performance management• Actuarial Services

Planning and Market Entry Deal Execution Integration and Closing

China Overseas Investment Network 12

Our industry focus

Our One-Stop Services

Automotive Manufacture Technology

Banking & Capital Markets Media & Entertainment Telecommunication

Cleantech Oil & Gas Utilities

Consumer Products Life Science

Insurance Real Estate, Hospitality & Construction

Chinese businesses that plan to invest overseas face a wide range of challenges. We offer a wide spectrum of professional services to help address these challenges, covering all stages during the overseas investment, from planning stage to execution stage to integration stage.

*Our legal services provided in some specific countries and territories.

Albert Ng Chairman, ChinaManaging Partner, Greater China+ 86 21 2228 [email protected]

Loletta ChowGlobal LeaderChina Overseas Investment Network+852 2629 [email protected] Kong

Andy Chen Partner, Tax and Business Advisory Services+86 10 5815 [email protected] Beijing

Andrew ChoyInternational Tax Services Leader, Greater China+86 10 5815 [email protected]

Jesse LvPartner, Transaction Tax+86 21 2228 2798 [email protected]

Michelle Ho Senior Manager, China Overseas Investment Network+852 2846 9660 [email protected] Hong Kong

Colin Song Manager, China Overseas Investment Network+86 10 5815 4340 [email protected]

吴港平安永中国主席及大中华首席合伙人+ 86 21 2228 [email protected]上海

周昭媚中国海外投资业务部全球主管合伙人+852 2629 [email protected]香港

陈明宇 税务与商务咨询合伙人+86 10 5815 [email protected] 北京

蔡伟年大中华区国际税务主管合伙人+86 10 5815 [email protected]北京

吕晨财务交易税务咨询服务合伙人+86 21 2228 [email protected]上海

何玉琼 中国海外投资业务部高级经理+852 2846 9660 [email protected] 香港

宋子超 中国海外投资业务部经理+86 10 5815 [email protected] 北京

中国海外投资业务部13

我们的全球COIN网络

如欲取得更多有关中国海外投资业务部的信息,请浏览我们的网站www.ey.com/cn/coin或联系:

Our global COIN network

For more information on our China Overseas Investment Network, please visit our website at www.ey.com/cn/coin or contact:

(A) 中国 (A) China

徐清华中国海外投资业务部EMEIA区主管合伙人+33 1 4693 [email protected] 法国巴黎

孙轶中国海外投资业务部德国、瑞士、奥地利主管合伙人+49 211 9352 20153 [email protected] 德国杜塞尔多夫

周昭媚中国海外投资业务部全球主管合伙人+852 2629 [email protected]中国香港

李强 中国海外投资业务部大洋洲区主管合伙人 +61 8 9429 [email protected]澳大利亚佩斯

王中岳中国海外投资业务部美洲区主管合伙人+1 213 977 [email protected]美国洛杉矶

张晓青 中国海外投资业务部美洲区税务主管合伙人+1 617 375 3792 [email protected]美国波士顿

张嘉琪 中国海外投资业务部南美洲主管合伙人 +55 11 9625 2084 [email protected] 巴西圣保罗

China Overseas Investment Network 14

Qinghua Xu-pionchonEMEIA Area COIN Leader+33 1 4693 [email protected], France

Yi Sun Germany, Switzerland and Austria COIN Leader+49 211 9352 20153 [email protected] Dusseldorf美, Germany

Loletta ChowGlobal LeaderChina Overseas Investment Network+852 2629 [email protected] Kong

John Li Oceania Area COIN Leader+61 8 9429 2184 [email protected]美, Australia

Chung Yueh WangAmericas Area COIN Leader+1 213 977 [email protected] Angeles, USA

Shau Zhang Americas Tax COIN Leader+1 617 375 3792 [email protected], USA

Fernanda Chang South America COIN Leader+55 11 9625 2084 [email protected] Paulo美, Brazil

Our global COIN network

For more information on our China Overseas Investment Network, please visit our website at www.ey.com/cn/coin or contact:

(B) 区域领导 (B) Area leaders

• 美洲区 • Americas

• 欧洲、中东、印度及非洲区 • EMEIA

• 亚太区 • Asia-Pacific

(C) 全球网络

15 中国海外投资业务部

• 美洲区

美洲区王中岳合伙人+1 213 977 [email protected]洛杉矶

郑礼雯执行总监+1 416 943 [email protected]多伦多

汤忠妹高级经理+1 213 240 [email protected]洛杉矶

美国王中岳合伙人+1 213 977 [email protected]洛杉矶

Sean Doherty合伙人+1 212 773 [email protected]纽约

董文捷高级经理+1 212 773 [email protected]纽约

John Facchini 合伙人+1 414 223 [email protected]密尔沃基

Mark Gibson合伙人+1 949 437 [email protected]尔湾

Troy Jones合伙人+1 213 977 [email protected]洛杉矶

Chris Lallo合伙人+1 713 750 [email protected]休斯顿

罗百灵高级经理+1 213 240 [email protected]洛杉矶

Mark Short合伙人+1 313 628 [email protected]底特律

Susan Thibodeaux执行总监 +1 713 750 4876 [email protected]休斯顿

刑雪松 经理 +1 713 750 4946 [email protected]休斯顿

张晓青合伙人+1 617 375 [email protected]波士顿

加拿大肖楚强合伙人+1 416 943 [email protected]多伦多

许怡文合伙人+1 416 943 [email protected]多伦多

Barry Munro合伙人+1 403 206 [email protected]卡尔加里

加勒比海地区Dr. Arnold S Niranjan 合伙人+1 868 822 6240 [email protected]特立尼达和多巴哥西班牙港

墨西哥Raúl Moreno合伙人+52 55 1101 [email protected]墨西哥城

南美洲区和巴西张嘉琪合伙人+55 11 9625 [email protected]圣保罗

阿根廷Gustavo Scravaglieri合伙人+54 11 4510 [email protected]布宜诺斯艾利斯

Enrique Grotz 合伙人+54 11 4515 2655 [email protected]布宜诺斯艾利斯

China Overseas Investment Network 16

玻利维亚Javier Iriarte J.合伙人+591 2 243 4313 [email protected] 拉巴斯

智利Alicia Domínguez Varas合伙人+56 2 676 [email protected]圣地亚哥

Oscar Galvez合伙人+56 2 676 1446 [email protected] 圣地亚哥

厄瓜多尔Milton Vasconez合伙人+59 32 255 [email protected]基多

秘鲁Marcial Garcia合伙人+51 1 411 [email protected]利马

Enrique Oliveros 合伙人+51 1 411 4417 [email protected]利马

委内瑞拉José A. Velázquez M.合伙人+58 212 905 [email protected]加拉加斯

• 欧洲、中东、印度及非洲区

欧洲、中东、印度及非洲区徐清华合伙人 +33 1 4693 [email protected] 巴黎

Victor Veger合伙人+44 20 7783 [email protected]伦敦 Pierre Abily 合伙人 +33 1 46 93 50 [email protected] 巴黎 Alain Kinsch合伙人 +352 42 124 8355美[email protected]卢森堡

孙轶 合伙人 +49 211 9352 [email protected]杜塞尔多夫

Andrea Guerzoni 合伙人 +39 02 8066 9707 [email protected] 米兰

Robin Jowitt合伙人+44 20 7951 [email protected]伦敦

杨咏仪总监 +352 42 124 [email protected]卢森堡

董丽丝 美美美美高级经理+31 88 40 [email protected]阿姆斯特丹

徐荣慧经理+32 3 270 [email protected]迪更

余晶晶经理 +33 1 4693 [email protected] 巴黎

非洲撒哈拉地区Rendani Neluvhalani合伙人+86 10 5815 [email protected] 北京

Sugan Palanee合伙人+27 31 576 [email protected] 约翰内斯堡

比利时/荷兰Geert Gemis合伙人+32 3 270 [email protected]安特卫普

Chiel Smit合伙人+31 88 40 [email protected]阿姆斯特丹

董丽丝 美美美美高级经理 +31 88 40 [email protected]阿姆斯特丹

中国海外投资业务部17

徐荣慧经理 +32 3 270 [email protected]迪更

独联体Vladimir Abramov合伙人 +7 495 755 [email protected]莫斯科

Florian Fetscherin执行总监+7 495 755 [email protected]莫斯科

郭永茂总监 +7 495 664 7880 [email protected]莫斯科

欧洲中部和东南部Bohdan Pawinski合伙人 +48 2255 76643 [email protected]华沙

Sofia Kalomenides合伙人+30 21 0288 6199 [email protected]雅典

Erkan Baykus合伙人+90 312 286 3800 [email protected]土耳其

Hugh Davies 总监 +420 225 335 [email protected]布拉格

俞洋经理 +48 2255 77419 [email protected]华沙

法国、北非和卢森堡Alain Perroux合伙人 +33 1 46 93 75 [email protected]巴黎

余晶晶经理 +33 1 4693 [email protected] 巴黎

金融服务David Williams合伙人+44 20 7951 [email protected]伦敦 Ken Eglinton执行总监 +44 20 7951 [email protected]伦敦

黃思嘉经理 +44 20 778 [email protected]伦敦

陈睿经理 +86 10 5815 [email protected]北京 德国,瑞士和奥地利 孙轶合伙人+49 211 9352 [email protected]杜塞尔多夫

王晓丹经理+49 211 9352 14996 [email protected]杜塞尔多夫 印度Akhil Sambhar合伙人+91 124 671 [email protected]古尔冈

地中海沿岸 Vincenzo Bruni合伙人 +39 02 8066 [email protected] 米兰

Luis Florindo执行总监+351 217 949 333 [email protected]里斯本

中东和北非Thorsten Ploss合伙人+973 1753 5455 [email protected]麦纳麦 Mohammed Desin合伙人+966 2 6108400 [email protected]吉达

北欧Arco Bakker 合伙人+46 8 520 590 [email protected]斯德哥尔摩

China Overseas Investment Network 18

Christer Nordlander执行总监+46 8 520 592 [email protected]斯德哥尔摩

王茜经理+46 8 520 590 [email protected]斯德哥尔摩

英国/爱尔兰Bridget Walsh合伙人+44 20 7951 [email protected]伦敦

郝进军合伙人+44 20 7951 [email protected]伦敦

李素雯合伙人+44 20 7951 [email protected]伦敦

张钧 总监+44 20 7951 [email protected]伦敦

李韧斐经理+44 20 7951 [email protected]伦敦

周曦云顾问+44 20 7951 [email protected]伦敦

• 亚太区 澳大利亚 李强 合伙人+61 8 9429 2184 [email protected] 佩斯

章文 高级经理+61 8 9429 [email protected] 佩斯

陈楚凡 执行总监+61 2 9248 4229 [email protected]悉尼

印度尼西亚林锦荣合伙人+62 21 5289 [email protected]雅加达 马来西亚 叶成将 合伙人+6 03 7495 [email protected]吉隆坡

新西兰黄韵诗高级经理+64 9 377 [email protected] 奥克兰

菲律宾 王茱莉 合伙人 +63 2 8910 [email protected] 马卡蒂城

新加坡 陈碧嬿 合伙人 +65 6309 6131 [email protected]新加坡 台湾张岚菁合伙人 +886 2 8780 5268 [email protected]台北 泰国 李文秀 合伙人 +662 264 0777 [email protected]曼谷

• 日本区

日本 黄莺执行总监+81 3 3503 [email protected] 东京

19

Yi-wen HsuPartner+1 416 943 [email protected]

Barry MunroPrincipal+1 403 206 [email protected]

Caribbean RegionDr. Arnold S Niranjan Partner+1 868 822 6240 [email protected], Trinidad and Tobago

MexicoRaul MorenoPartner+52 55 1101 [email protected] City

SASA and BrazilFernanda ChangPartner+55 11 9625 [email protected] Paulo

ArgentinaGustavo ScravaglieriPartner+54 11 4510 [email protected] Aires

Enrique Grotz Partner+54 11 4515 2655 [email protected] Aires

Troy JonesPrincipal+1 213 977 [email protected] Angeles

Chris LalloPartner+1 713 750 [email protected]

Sara LoSenior Manager+1 213 240 [email protected] Angeles

Mark ShortPartner+1 313 628 [email protected]

Susan ThibodeauxExecutive Director+1 713 750 4876 [email protected]

Kelvin XingManager+1 713 750 4946 [email protected]

Shau ZhangPartner+1 617 375 [email protected]

CanadaEric XiaoPartner+1 416 943 [email protected]

• Americas Area

Americas AreaChung Yueh WangPartner+1 213 977 [email protected] Angeles

Ramona ChengExecutive Director+1 416 943 [email protected]

Clara TangSenior Manager+1 213 240 [email protected] Angeles

The United StatesChung Yueh WangPartner+1 213 977 [email protected] Angeles

Sean DohertyPartner+1 212 773 [email protected] York

Cynthia Dong美Senior Manager+1 212 773 [email protected] York

John Facchini Partner+1 414 223 [email protected]

Mark GibsonPrincipal+1 949 437 [email protected]

中国海外投资业务部

(C) Global network

20

BoliviaJavier Iriarte J.Partner+591 2 243 4313 [email protected] La Paz

ChileAlicia Domínguez VarasPartner+ 56 2 676 [email protected]

Oscar GalvezPartner+56 2 676 1446 [email protected]

EcuadorMilton VasconezPartner+59 32 255 [email protected]

PeruMarcial GarciaPartner+51 1 411 [email protected]

Enrique Oliveros Partner+51 1 411 4417 [email protected]

VenezuelaJosé A. Velázquez M.Partner+58 212 905 [email protected]

China Overseas Investment Network

• EMEIA Area

EMEIAQinghua.Xu-pionchon Partner +33 1 4693 [email protected] Paris Victor VegerPartner+44 20 7783 [email protected] Pierre Abily Partner +33 1 46 93 50 [email protected] Paris Alain KinschPartner +352 42 124 [email protected]

Yi SunPartner +49 211 9352 [email protected]

Andrea Guerzoni Partner +39 02 8066 9707 [email protected] Milan

Robin JowittPartner+44 20 7951 [email protected]

Amanda YeungDirector +352 42 124 [email protected]

Dolores van Dongen 美美美美Associate Director+31 88 40 [email protected]

Ronghui XuDirector+32 3 270 [email protected]

JingJing YuAssistant Director +33 1 4693 [email protected] Paris

Africa sub-areaRendani NeluvhalaniPartner+86 10 5815 [email protected] Beijing

Sugan PalaneePartner+27 31 576 [email protected] Johannesburg

Belgium and NetherlandsGeert GemisPartner+32 3 270 [email protected]

Chiel SmitPartner+31 88 40 [email protected]

Dolores van Dongen 美美美美Associate Director+31 88 40 [email protected]

Ronghui XuAssistant Director+32 3 270 [email protected]

Commonwealth of Independent StateVladimir AbramovPartner+7 495 755 [email protected]

Florian FetscherinExecutive Director+7 495 755 [email protected]

Gary GuoDirector +7 495 664 7880 [email protected]

Central and Southeast Europe Bohdan PawinskiPartner +48 2255 76643 [email protected]

Sofia KalomenidesPartner+30 21 0288 6199 [email protected]

Erkan BaykusPartner+90 312 286 3800 [email protected]

Hugh Davies Director +420 225 335 [email protected]

Yang YuManager +48 2255 77419 [email protected] France, Maghreb and Luxembourg Alain PerrouxPartner +33 1 46 93 75 [email protected]

JingJing YuAssistant Director +33 1 4693 [email protected] Paris

Financial ServicesDavid WilliamsPartner +44 20 7951 [email protected]

Ken EglintonExecutive Director+44 20 7951 [email protected]

Karen WongManager +44 20 778 [email protected]

Rena ChenManager +86 10 5815 [email protected]

Germany, Switzerland and Austria Yi Sun Partner +49 211 9352 [email protected]

Xiaodan WangAssistant Director+49 211 9352 14996 [email protected] IndiaAkhil SambharPartner +91 124 671 [email protected]

Mediterranean Vincenzo BruniPartner +39 02 8066 [email protected] Milan

Luis FlorindoExecutive Director+351 217 949 333 [email protected]

Middle East and North AfricaThorsten PlossPartner+973 1753 5455 [email protected] Mohammed DesinPartner+966 2 6108400 [email protected]

NordicsArco Bakker Partner +46 8 520 590 [email protected]

中国海外投资业务部21

China Overseas Investment Network 22

Christer NordlanderExecutive Director+46 8 520 592 [email protected]

Victoria WangManager+46 8 520 590 [email protected]

The United Kingdom/IrelandBridget WalshPartner+44 20 7951 [email protected]

Julie HaoPartner+44 20 7951 [email protected]

Suwin LeePartner+44 20 7951 [email protected]

Jun Zhang Director+44 20 7951 [email protected]

Angela LiManager+44 20 7951 [email protected]

Xiyun ZhouConsultant+44 20 7951 [email protected]

• Asia-Pacific Area Australia John Li Partner+61 8 9429 [email protected]

Wen Zhang Senior Manager+61 8 9429 [email protected]

Joy Chen Executive Director+61 2 9248 [email protected] Sydney

IndonesiaPeter SurjaPartner+62 21 5289 [email protected] Malaysia Seng Chong YapPartner +6 03 7495 8865 [email protected] Lumpur

New ZealandFlorence WongSenior Manager +64 9 377 [email protected] Auckland

Philippines Julie Ong MateoPartner +63 2 8910 307 [email protected]

SingaporePeck Yen TanPartner+65 6309 [email protected] Taiwan Kim Chang Partner +886 2 8780 [email protected] Thailand Kusuma VivattanaprasertPartner +662 264 0777 [email protected] Bangkok

• Japan Area

Japan Ying Huang Executive Director+81 3 3503 [email protected]

EY | Assurance | Tax | Transactions | Advisory

About EY EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com.

© 2014 EYGM Limited All Rights Reserved.

APAC no. 03001156 ED None.

This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.

ey.com/cn/coin