1. Reynante M. Marcelo Partner – Tax & Transfer Pricing Services

2. 19 May 2011CV of Rey M. MarceloPage 2 Rey Marcelo Partner – Tax & Transfer Pricing Services Employment Record ► Joined SGV in November 1994 ► Has been with SGV for more than 15 years Education ► Management Development Program – Asian Institute of Management (October, 2007) ► Bachelor of Laws – San Beda College (1994) ► Bachelor of Science in Business Administration (Accounting) – Philippine School of Business Administration (1989) Professional Qualifications/ Affiliations ► Attorney-at-Law ► Certified Public Accountant ► Member, IBP and PICPA

3. 19 May 2011CV of Rey M. MarceloPage 3 Rey Marcelo Partner – Tax & Transfer Pricing Services Foreign Trainings/ Secondment ► Global New Partners’ Program – Washington D. C. (September, 2010) ► Philippine Tax Desk – International Tax Services, Ernst & Young LLP, New York (2003-2004) ► Regional Transfer Pricing Core Training – KL, Malaysia (May, 2006) ► Arthur Andersen (AA) New Managers’ Training – St. Charles, Illinois (June, 2001) ► AA Experienced Tax Senior School – Phuket, Thailand (October, 1998) ► Asia Pacific Customs and International Trade Training – Bangkok, Thailand (October, 1997) ► AA New Senior School - Penang, Malaysia (September, 1996)

4. 19 May 2011CV of Rey M. MarceloPage 4 Rey Marcelo Partner – Tax & Transfer Pricing Services Trainings/ Seminars Conducted ► Updates on Transfer Pricing before FCPIP locators ► Basic Transfer Pricing Seminar for SGV Tax Services ► Transfer Pricing Seminar for BPO Companies ► Training on Classification Rules, International Trade and Customs ► Tax Updates for SGV Tax Services – BIR Rulings and Regulations ► Tax Updates for Clients Articles Published ► Fringe Benefits Tax on Interest to Employees Philippine Daily Inquirer ► Improving Philippine Competitiveness Business World ► Industry Benchmarking of Taxpayers Business World