Diapositiva 1

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TAX DEPARTMENT PRESENTATIONMontevideo -
UruguayJanuary 2008
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CONTENTS
I. THE FIRM
II. TAX DEPARTMENT
1) STRUCTURE PERSONNEL
2) SERVICES
3) ACTIVITIES AREAS - CLIENTS
4) CONTACT INFORMATION
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I. THE FIRM

The firm BDO Estudio Héctor Defféminis was
founded in 1977.
In 1985 the firm became a BDO International
Member Firm in Uruguay.
Total staff 50 people.
BDO Defféminis is registered on

• The Consultants Records of the
• Inter-American Development
• Bank (BID).

• Public Company Accounting
• Oversight Board (PCAOB).

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I. THE FIRM
Services

• External and Internal Audit

• Taxes

• Outsourcing

• Special Advisory Services

• Human Resources

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II. TAX DEPARTMENT
1. STRUCTURE PERSONNEL
Tax Partner
Tax Manager
Local Tax
International Tax
BDOInternational
Training Seminars

• Entities
• Local and
• International
• Individuals
• Residents or
• Non Residents

• Entities
• Trading operations
• Free Zones
• Off Shore
• Companies

• Tax International
• Coordinator
• Conferences
• Comitees
• Publications
• Network Relations

• Training
• Seminars

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II. TAX DEPARTMENT
1. STRUCTURE PERSONNEL
Personnel

• Partner

• Manager

• Seniors 3

• Juniors 5

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II. TAX DEPARTMENT
2. SERVICES
Local Taxes

• Tax Planning
• General Tax Advisory
• Prepare and review of tax returns
• Consultancy and management of
• tax benefits and incentives
• Assistance on Tax Office Audits

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II. TAX DEPARTMENT
2. SERVICES
Local Taxes Cont.

• Due Diligences
• - M A
• - Business restructuring process
• Social Security Contributions
• - General Consultancy services
• - Calculation and payment
• Transfer Pricing
• - Under implementation. Created on
• July/2007

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II. TAX DEPARTMENT
2. SERVICES

• International Taxes
• International Tax Planning
• Legal Structures
• Off shore Companies
• Trading operations
• Free Trade Zones
• - Set up and advise
• - Headquarters
• - Finance Institutions
• - Business and Logistics Companies

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II. TAX DEPARTMENT
3. ACTIVITIES AREAS - CLIENTS

• Agricultural, Cattle Farms Farming Industry
• Art Galleries
• Automotive
• Building Administration
• Chemical Industry
• Civil Construction
• Cold-storage Plants
• Country Club
• Education
• Fishing Industry
• Free Trade Zones
• Hospitality
• House Appliances
• Investment Funds Reforestation
• Pharmaceutical Labs
• Urbanizations
• Shopping Centers
• Real Estate
• Retail

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II. TAX DEPARTMENT
3. ACTIVITIES AREAS - CLIENTS

• Constructora Odebrecht
• Eurofiducia Management
• All Interior Supply
• Greate Pier B.V. Uruguay
• Grupo Bocchi
• Guala Closures
• Marfrig Frigoríficos e Comercio de Carnes S.A.
• Grupo Bertin
• Equant Telecomunications S.A.
• BT Solutions Limited Sucursal Uruguay
• Blackrock Uruguay S.A.

• C.I.C.S.S.A.
• Frigorífico Uruguayo
• Grandes Tiendas Montevideo
• Vendôme
• Oferol Bognor
• Villa Rosa S.A.
• S.M.C.
• Laboratorios Dispert
• Radisson Victoria Plaza Hotel
• Club del Lago Hotel
• Club del Lago Golf
• Galeria Latina

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II. TAX DEPARTMENT
4. CONTACT INFORMATION
BEATRIZ RODRÍGUEZ Manager BDO Estudio Héctor
Defféminis Rincón 487, 11th Floor CP 11000,
Montevideo, Uruguay E-mail brodriguez_at_bdodeffemin
is.com.uy Tel (598 - 2) 915 1220 Fax (598 - 2)
916 2229
FERNANDO MUXÍ Partner International Tax
Coordinator BDO Estudio Héctor
Defféminis Rincón 487, 11th Floor CP 11000,
Montevideo, Uruguay E-mail fmuxi_at_bdodeffeminis.co
m.uy Tel (598 - 2) 915 1220 Fax (598 - 2) 916
2229