www.pwc.com/al Our offices www.pwc.com/ks

Albania Tirana PwC in PricewaterhouseCoopers Audit sh.p.k Str. Ibrahim Rugova and Kosovo Sky Tower, 9th floor Tirana, Albania

Phone: +355 4 2242254 / 4 2290700 Fax: +355 4 2241639

Kosovo Prishtina PricewaterhouseCoopers Kosovo St. Mujo Ulqinaku no. 5, ap.4, Qyteza Pejton 10000 Pristina, Kosovo Building relations Phone: +381 38722555 Creating value Fax: +381 38722276

© 2015 PwC. All rights reserved. “PwC” is the brand under which member firms of PricewaterhouseCoopers International Limited (PwCIL) operate and provide services. PwC Integrated Service and Legal Services PwC helps organizations and individuals create the value they’re looking for. We’re a network of We start by getting to know our clients. Not just the large national and international firms in 157 countries with more than 195,000 • Profit tax people who are committed to delivering quality enterprises, but government and not-for-profit-organizations, and medium-sized and • Withholding tax in assurance, tax and advisory services. PwC smaller enterprises too. We listen to them, so that we can supply sector-specific • member firms provided services to 417 of services and seek tailored and innovative solution. • Local tax the Fortune Global 500 companies and 462 • Inbound and outbound investments • Mergers & Aquisitions companies in the FT Global 500. Total revenues • Corporate structuring of investments and trading in Fiscal Year 2014 totalled US$ 34 billion. activities •

Assurance Services Tax Compliance Services • Audits in accordance to IAS or other generally • Vat (refunds, returns, compliance) • Preparation/review of monthly VAT purchases and accepted auditing standarts • and foreign (tax planning, temporary sales books customs regimes, licenses and permits for / • Preparation/review of monthly VAT returns • Compilation of financial statements in accordance import, intra-community trade) • Preparation/review of withholding tax declaration to IFRS or other recognized accounting standarts • • Preparation/review of monthly payroll related tax (US/UK GAAP) • Environmental tax returns • Tax optimisation related to the cross border supply • The application of the new law provision on client’s • Financial and accounting reviews and investigations chain and the business model for multinational and activity local companies • Preparation/review of annual corporate . • Independent controls and systems processes

• Internal audit Human Resources Advisory Legal Services Our success in meeting today’s • Individual taxation Our PwC legal team has the local and international • Regulatory consulting business challenges rests on the way • HR management (metrics and benchmarking, function knowledge and experience in assisting clients in all legal effectiveness and service delivery; transaction services) aspects of their business in Albania and cross border • Training in IFRS, Statutory Accounting Rules and we approach our work and the quality of our teams of experts. • Reward (strategy, job evaluation and profiling, transactions. With a commercial awareness approach and other related topic base pay structure and policy, performance –based solution oriented mindset, we are dedicated to providing evaluation and compensation systems, long-term legal advice, strategy and alternative resolutions. incentives, flexible, benefits plans, benchmarking, Legal service at PwC include: employee communication) • Legal due-diligences • International assignment (worldwide coordination • Litigation and court, administrative and arbitration of expatriate planning and compliance, cost saving representation possibilities, international employment contract, • Memorandums Advisory Services outsourcing of expatriate employment and compliance, • Drafting of documents, including all business immigration - visas, residency, work permits, social contracts, acts and corporate deeds security and pension) Deals Consulting • Legal entrepreneurship advice and establishment procedures • Valuation and strategy • Strategy • Compliance and regulatory • Lead advisory – mergers & acquisitions (M&A) and • Finance and accounting privatisation • Operations and organizational structure • Deal structuring and capital sourcing • Technology • Project finance • People and change • Market analysis • Governance, risk and compliance • Feasibility studies and business plans • Dispute analysis and ivestigations (forensic) • Due diligence

Pwc Central and Eastern Europe (CEE) – A regional network 30 countries| more than 50 offices | 7,700 professionals | 1 management board