Member Profile

• We are an Afghan legal and government relations advisory firm staffed by experienced lawyers from Afghanistan, the United States and Australia.

• We provide premium legal, regulatory, tax and government relations advisory services to

development finance institutions, defense contractors, businesses, investors, nongovernment

organizations and government agencies.

• We are the preferred firm for complex and significant matters in Afghanistan. We are known

for our technical strength, our commercial approach and our tenacity.

• Our service is based on a deep understanding of our clients' requirements in the context of

their operational objectives. We provide exceptional, practical and cost-effective services.

• We work with our clients to build strong relationships. We attach great importance to accessibility. All our matters are properly resourced and effectively managed.

• Doing business in Afghanistan frequently involves dealing with the complexities of the Afghan

Government. We regularly engage with ministers, parliamentary committees, regulators and senior administrators.

• Our Afghanistan experience is unmatched. Our clients benefit from our experience.

Sectors: Defense contracting, telecommunications, mining and infrastructure, oil and gas,

information technology, banking and financial services, media, intellectual property, security,

logistics, commercial aviation, government and non-governmental sectors.

• Tax: the firm specializes in the full range of tax issues such as tax exemptions, BRT,

withholding taxes, corporate income tax, customs and tax dispute resolution.

Advised and represented several large international USAid, Department of Defense and Department of State contractors and sub-contractors with respect to exemption applications including preparation of the applications, strategy and follow up with the Ministry of Finance at the Ministerial and Deputy-Ministerial levels

advised an international investor with respect to a proposed acquisition of an Afghan ISP including structuring advice to optimize taxation benefits and minimize potential liability;

advised Afghanistan’s mobile telecommunications operators on matters of joint interest including (i) tax matters

Mr. Zmarak Zhouand – Partner – Mr. Zhouand is Afghan-Australian and was admitted as a barrister and solicitor in New South Wales, Australia, in 2001 and as a Member, New York Bar Association, New York, USA, in 2014. Between 2001 and 2008, Mr. Zhouand worked with Henry Davis York and Gadens Lawyers, both leading Australian corporate law firms, where he represented “blue-chip” national and international clients across the corporate, commercial, banking and finance and litigation practice areas. Mr. Zhouand returned to Afghanistan in 2008 to work as Senior Legal Counsel with Roshan, where, until early 2011 work as Senior Legal Counsel with Roshan, where, until early 2011, he co-led Roshan’s legal and government affairs team and was also in charge of the legal and regulatory function for Roshan’s wholly owned subsidiary, M-Paisa. In the beginning of 2011, Mr. Zhouand re-entered private practice and subsequently founded ALI together with Prof. Mahjoor. Mr. Zhouand regularly represents and advises foreign investor, development finance institutions, United States Government implementing partners and contractors, Government of Afghanistan agencies, foreign governments and non-governmental organizations on some of the largest and most complex Afghanistan related matters and transactions. He focuses on banking and finance, mergers and acquisitions, projects (telecommunications, mining and infrastructure, energy), litigation, regulatory and general commercial. Mr. Zhouand has been and continues to be consistently recognized as one of Afghanistan’s leading corporate, finance and mining lawyers by a large number of publications and bodies including The Legal 500, Chambers and IFLR1000. He has a B.A (SCU) (1998) and a LL.B. (UNE) (2000) and is a Fellow of the Chartered Institute of Arbitrators.

Member, New York Bar Association, NY, USA

Barrister & Solicitor New South Wales, Australia

Fellow, Chartered Institute of Arbitrators, London, UK

• Zhouand, Z “Defense Contractor and Subcontractor Tax Liabilities in Afghanistan on Pre and Post 2015 Revenues” TerraLex Connections 15 September 2015 (http://www.terralex.org/publication/p23f46f44ad/defense-contractor-and-subcontractor-tax-liabilities-in-afghanistan-on-pre-and-post-2015-revenues)

• Zhouand, Z (contributor for Afghanistan chapter) “The World Bank Doing Business 2015, Going Beyond Efficiency”, International Bank for Reconstruction and Development/The Word Bank, 2014

• Zhouand, Z “The security situation in Afghanistan: foreign lenders beware” Global Business Magazine October 2012 (https://issuu.com/global-business-magazine/docs/gbm_2012-10_webres)

• Zhouand, Z “Enforcing contracts in Afghanistan”, IFLR1000, December 2011

• Panelist, Department For International Development Conference on “Branchless Banking Scenarios for 2020” London, 10 November 2009

• Zhouand, Z “A guide to doing business in Australia” September 2007 http://www.gadens.com.au/Publications.asp?CategoryID=3&navid=4&cid=23

• Lind, A and Zhouand, Z “Private equity: Australian Senate Committee delivers report” Bullet “iln” Volume 6(2), 15 September 2007.

The Legal 500 Europe, Middle-East and Africa 2017: (1) Top Tier Law Firm (Afghanistan) – Afghanistan Lawyers International (2) Leading Lawyer (Afghanistan) – Zmarak Zhouand (3) Recommended Lawyer (Project Finance and Telecommunications) – Zmarak Zhouand (4) Recommended Lawyer (Dispute Resolution) – Abdul Shukor Mahjoor

Chambers & Partners (Global & Asia-Pacific) 2017: (1) Band 1 General Business Law (Firm) – Afghanistan Lawyers International (2) Band 1 General Business Law (Individual) – Zmarak Zhouand

IFLR1000 2017: (1) Leading Lawyer (Banking) – Zmarak Zhouand (2) Leading Lawyer (Mergers & Acquisitions) – Zmarak Zhouand (3) Leading Lawyer (Financial Services Regulatory) – Zmarak Zhouand