1. PRESENTATION OF THE FIRM

2. WHY SELECT US ? 2 Presentation of the firm - FIDAL© 2016

3. 3 To design high value-added service offerings for our clients, 190 lawyers, based across the regions and in Paris, are dedicated to technical research and innovation in continuous contact with the French administrations. ANTICIPATING YOUR NEEDS THROUGH TECHNICAL EXCELLENCE AND INNOVATION Presentation of the firm - FIDAL© 2016

4. 4 MEETING YOUR NEEDS THROUGH TECHNICAL EXCELLENCE AND INNOVATION Specialization is the junction between high value-added technical expertise and industry knowledge Presentation of the firm - FIDAL© 2016

5. Leases Investment – OPCIs DEPARTMENTS, PRACTICE AREAS, POLES AND NETWORKS 5 5 International taxation Global mobility Valuation and transfer pricing VAT and indirect taxes / payroll taxes Customs and indirect taxes Tax audits and disputes Retail International aspects Securities / listed companies Private Equity Associations & NPOs Healthcare Sports law Financing Health/ Safety Employment- related criminal matters Human Resources Pensions / Insurance plans Payroll Economic public law Organization and intervention of public persons Town planning and development Complex public contracts Mountain industries Competititon & antitrust Distribution Wine sector Presentation of the firm - FIDAL© 2016 IT taxation Classified facilities, quarries and mines Waste, water and biodiversity Visual, sound and air pollution Real estate transactions, polluted sites and soils Renewable energies Real estate appraisals Development & Construction Environment Town planning and development Real estate taxation Intellectual property Information technologies Information technologies Corporate taxes Executive taxation Digital economy Urban planning and local taxation Registration duties and real estate Corporate restructuring and insolvency Employee savings Corporate restructuring and insolvency Alternative dispute resolution Protective and enforcement strategies White collar crime Employment- related criminal matters Construction law Litigation and international arbitration

6. MONO-DISCIPLINARY WORKING GROUPS 6 6 L16B Cooperatives Layoffs Anti-competitive practices Restrictive trade practices Private International Law Estate issues Private International Law Estate issues Prefered shares CSPE tax (contribution to the public electricity service) Tax reviews Restructurings (post-restructuring formalities) Interest expenses Research Tax Credit Life insurance audit Rate-setting for occupational accidents and administration of occupational accidents/illnesses Presentation of the firm - FIDAL© 2016 Regularization of accounts Handling of litigation European and treaty law Reform of vocational training Equality, non- discrimination and diversity

7. MULTI-DISCIPLINARY WORKING GROUPS 7 Philanthropy & Foundations Profit sharing and taxation Active Holding Companies Cooperatives Trusts Pharmaceutical firms Pharmacies Health industry Mutual insurance companies Renewable energies Mapping of intragroup flows Relocations (businesses and individuals) Economic and social databases for works councils Financially distressed companies Transport and logistics Presentation of the firm - FIDAL© 2016 Conflicts between shareholders

8. 8 OUR TEAMS NEAR TO YOUR NEEDS An organizational structure that is unique in France Presentation of the firm - FIDAL© 2016

9. 9 OUR TEAMS NEAR TO YOUR NEEDS An organizational structure that is unique in France Presentation of the firm - FIDAL© 2016

10. 10 SUPPORTING YOUR INTERNATIONAL AMBITIONS Presentation of the firm - FIDAL© 2016

11. 11 OUR INTERNATIONAL NETWORK Presentation of the firm - FIDAL© 2016

12. contact@fidal.com FIDAL Tour Prisma 4, 6 avenue d’Alsace 92982 Paris La Défense CONTACTS +33 (0)1 46 24 30 30 12 Presentation of the firm - FIDAL 2015 ©