Guido Nori Tax Counsel, Delfino e Associati MAIN OFFICE: Milan Studio Legale Delfino e Associati Willkie Farr & Gallagher LLP Via Michele Barozzi, 2 20122 Milan, Italy T +39 02 76363 1 F +39 02 76363 636

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Guido Nori is co-founder and special counsel to Delfino e Associati, the Italian affiliate of Willkie Farr & Gallagher LLP in Milan. Mr. Nori specializes in tax law.

Mr. Nori was admitted to Ordine dei Dottori Commercialisti in 1983 and to the Register of Statutory Auditors. He is a member of the International Fiscal Association and serves on the Board of Statutory Auditors of various financial institutions, banks and multinational companies. He has also served as a director, liquidator, and appraiser of various companies.

Mr. Nori is a frequent speaker at national and international symposia on tax and financial matters.

From 1990 to 2000, Mr. Nori was a partner of the law firm Studio Legale Ughi & Nunziante, where he was head of the Tax Department. From 1980 to 1990 he served as tax consultant to various firms, including Price Waterhouse.