Haroon Cheema: Principal

(Timpani Global) New Jersey, U.S.A. • Support a U.K. business-to-business (B2B) software-as-a-service (SaaS) start-up on forming a U.S. subsidiary, raising additional capital, availing tax incentives, and complying with legal and financial regulations. • Counsel a multi-strategy hedge fund on fund structuring, raising capital, and financial regulations; review audit report; and update investor materials. • Assist a special-purpose vehicle owning cryptocurrency and non-fungible tokens (NFTs) on calculating asset values; and create its AML/KYC policy. • Serve as a subject matter expert for investment banks on new legislation and corporate litigation, and as a speaker on webcasts for the banks' clients. • Advised a U.S. forensic equipment and technology company on intellectual property (IP) management, supply chain planning, protecting consumer data, and raising capital; and reviewed consulting and other agreements. • Recommended to the sponsors of a special-purpose acquisition company (SPAC) alternative entity and financing structures to mitigate investor risk. • Identified potential alliance targets, coordinated target due diligence, and assisted in structuring target combination transactions for a U.S.-head- quartered professional services multi-national.

Abu Dhabi, U.A.E. • Centralized and led the tax function, developing it into a value-adding business unit that increased after-tax returns under IFRS. • Evaluated and advised on investments for all investing departments and geographies, upgrading operating structures and financial models. • Directed the execution of a subsidiary reorganization, creating an estimated net present value of $250 million. • Served on Due Diligence Committee and Transition Management Working Group to review tax attributes of new and existing investments, respectively. • Oversaw tax compliance requirements for more than two dozen subsidiaries in numerous of jurisdictions, including the United States, Luxembourg, the Netherlands, Great Britain, Germany, the Cayman Islands, and India. • Participated in quarterly Board of Directors meetings of European subsidiaries, to ensure they complied with tax substance requirements. • Advised U.S. and U.A.E. government officials on tax policy and reform. EXPERIENCE

New Jersey, U.S.A. • Served as subject matter expert for Asia/Pacific, Latin America, and Canada, collaborating with local management and external advisors on tax planning, transfer pricing, and tax audit defense. • Advised Business Development on the U.S. and non-U.S. tax aspects of co- marketing, co-promotion, licensing, and other third-party collaborations. • Increased product profit earned in low-tax jurisdictions by developing, obtaining approval for, and implementing a limited-risk distributor model for sales and marketing entities in Asia/Pacific and Latin America. • Reduced withholding taxes, and helped the Treasury Department deploy capital and debt more efficiently by implementing cash pooling arrangements for Canada, Mexico, and Asia; and reorganizing Chinese subsidiaries under Chinese and Singapore holding companies. • Prepared and updated transfer pricing documents required under section 6662 - approximately $9 billion in intercompany transactions. Resulted in $0 of transfer pricing adjustments after Internal Revenue Service audit. • Developed and tested internal controls under the Sarbanes-Oxley Act of

U.A.E. • Analyzed and advised on the tax consequences of energy services and engineering & construction projects in Central Asia (Kazakhstan, Turkmenistan, Kyrgyzstan, Tajikistan, and Uzbekistan); South Asia (Afghanistan and Pakistan); and the Middle East (United Arab Emirates, Bahrain, Kuwait, Qatar, and Oman). • Developed a strategy for and obtained approval for a legal entity consolidation, saving regional subsidiaries an estimated $6.3 million. • Negotiated with regional tax authorities to save approximately $1.3 million in taxes and increase cash flow by approximately $3.6 million. • Formulated a new transfer pricing policy between subsidiaries in the United States and Middle East. Implementation resulted in significant tax savings. • Integrated tax data and standardized tax reporting for 80 companies operating in Great Britain under different financial systems -- special assignment to England and Scotland.

PricewaterhouseCoopers LLP (PwC) Texas, U.S.A. • Advised on the U.S. tax consequences of inbound and outbound transactions, including: acquisitions, incorporations, liquidations, reorganizations, and loans. • Structured cross-border financial instruments, hybrid entities, foreign sales corporations, and offshore holding companies. • Prepared Federal and State tax returns, and tax provisions (FAS109) under U.S. GAAP. efficiency.