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Argentina
Mr. Walter C. Keiniger Marval, O'Farrell & Mairal Av. Leandro N. Alem 882, C1001AAQ Buenos Aires.
Tel. + 54 11 4310 0100 Fax + 54 11 4310 0200 E-mail: wk@marval.com.ar Web site: www.marval.com.ar
 
Mr. Santiago O. Zebel The Corpag Group Corpag Services (Argentina) Sinclair 3106 - Piso 5, Oficina 2 (1425) Buenos Aires Argentina
Tel. +54 11 4773 0749 Mobile +54 (911) 3945 2313 E-mail: santiago@corpag.com Web site: www.corpag.com
 
Australia
Mr. Denis Barlin 13 Wentworth Selborne Chambers 174-180 Phillip Street Sydney NSW 2000
Tel.: + 61 2 9231 6646 Fax: + 61 2 9232 4071 E-mail: dbarlin@wentworthchambers.com.au Web site: www.13wentworthselbornechambers.com.au
Mr. David G. Russell Ground Floor Wentworth Chambers 180 Phillip Street Sydney NSW 2000
Tel. + 61 2 9230 3222 Fax + 61 2 9232 8435 E-mail: russell@wentworthchambers.com.au Web site: www.davidrussellqc.com
Belgium
Mr. Kristoffel Vermeersch Marx Van Ranst Vermeersch & Partners Tervurenlaan 270 1150 Brussels
Tel. + 32 2 285 0100 Fax + 32 2 230 3339 E-mail: kristoffel.vermeersch@mvvp-law.be Web site: www.mvvp-law.be
Brazil

Daniel Rossi de Castro
Soldo Consulting
Rua Pequetita 179, CJ 31
04552-060 Sao Paulo

Tel. +55 11 3045 0200
E-mail: daniel.castro@taxadvisor.com.br
Web site: www.soldoconsulting.com.br
 
Ms. Silvania Tognetti Tognetti Advocacia Rua do Rócio, 288  conjunto 44. Vila Olímpia São Paulo  SP  CEP 04552-000
Tel. +55 11 3045 3131 E-mail: Silvania.tognetti@tognetti.com.br Web site: www.tognetti.com.br
Curaçao
Mr. Shandrix Fernando Fernando c.s. Tax Consultancy Julianaplein 5 Willemstad
Tel. + 599 9 461 9958 Fax + 599 9 461 9968 E-mail: sfernando@fernandotax.com Web site: www.fernandotax.com
 
Cyprus
Mr. Peter G. Economides Totalserve Management Ltd. 17, Gr. Xenopoulou Street, P.O. Box 54425 3724 Limassol
Tel. + 357 25 866000 Fax + 357 25 866001 E-mail: peter.economides@totalserve.eu Web site: www.totalserve.eu
 
Czech Republic
Mr. Henk Goossen CEE Tax Management Smetanovo Nabrezi 26/197 110 00 Prague 1
Tel. + 420 602 348 911 E-mail henk.goossen@ceetax.com Web site: www.ceetax.com
 
France
Mr. Arnaud Jouanjan Jouanjan & Partners, sociéte d'advocats 2, Avenue Elsa Triolet, Bureaupôle A F-13008 Marseille
Tel. + 33 491 321 315 Fax + 33 491 066 917 E-mail: jouanjan@jouanjan.com Web site: www.jouanjan.com
Germany

Mr. Bernd Hamich
Grüter Hamich und Partner
Beethovenstrasse 21
47226 Duisburg

Tel. + 49 2065 90 88 0
Fax + 49 2065 90 88 50
E-mail: bernd.hamich@g-h-p.de
Web site: www.g-h-p.de
 
Greece
Mr. Athos Fouttis Oxford Management Ltd. Zalakosta 8, 3rd Floor 10671 Kolonaki (Athens)
Tel. + 357 25 823 330 Fax + 357 25 823 331 E-mail: athens@oxfordcy.com Web site: www.oxfordcy.com
 
Hong Kong
Mr. K.M. Chan K.M. Chan & Company, CPA Room 1702, One Peking, 1 Peking Road, Tsimshatsui Kowloon, Hong Kong
Tel. + 852 262 609 62 Fax + 852 262 618 66 E-mail: cpa@pacific-sbs.hk

Mr. Maxim van Veluw
Corpag Services (Asia) Limited
Unit 1001, The Workstation, 43 Lyndhurst Terrace
Central, Hong Kong

Tel. +852 37092930
Fax. +852 81486640
E-mail: maxim@corpag.com
Web site: www.corpag.com
Ireland
Mr. Mark Nathan Nathan Trust First Floor 10/11 Exchange Place International Financial Centre Dublin 1 Ireland
Tel. + 353 1 888 1170 Fax + 353 1 888 1171 E-mail: mark.nathan@nathantrust.com Web site: www.nathantrust.com
 
Mr. Vivian E. Nathan Roberts Nathan Accountants & Auditors Fourth Floor, The Atrium, Blackpool Business Park Cork
Tel. + 353 21 4217 940 Fax + 353 21 4217 941 Mobile + 353 86 8138 579 E-mail: vivian.nathan@rncap.com Web site: www.rncap.com
 
Mr. Vivian F. Nathan Nathan Trust First Floor 10/11 Exchange Place International Financial Centre Dublin 1
Tel. + 353 1 668 4088 Fax + 353 1 888 7717 E-mail: vivian.f.nathan@nathantrust.com Web site: www.nathantrust.com
Italy

Mrs. Alessandra Pagani
Studio Pagani
Via G. Frua 24
20146 Milano

Tel. +39 02 460722
Fax. +39 02 4981537
E-mail: alessandrapagani@studiopagani.net
Web site: www.studiopagani.net
 
Luxembourg
Mr. Claude Geiben Schaeffer Hengel Geiben & Associes 12, Avenue de la Porte-Neuve 2227 Luxembourg
Tel. + 352 47 2372 241 Fax + 352 47 5273 E-mail: claude.geiben@schaeffer.lu
 
Malta

Mr. Adrian Giordano Imbroll
International Management Services Ltd.
Regent House, Office 21, Bisazza Street
Sliema, SLM 1640

Tel. +356 21341219
Fax. +356 21340665
E-mail: agiordano@imscons.com
Web site: Web site: www.imscons.com
 
Mr. Gordon Mifsud International Management Services Ltd. Regent House, Office 21, Bisazza Str. SLM1640 Sliema
Tel. + 356 21 341 219 Fax + 356 21 340 665 E-mail: gmifsud@imscons.com Web site: www.imscons.com
 
Mexico
Mr. Arturo G. Brook Brook & Cano Ave. Santa Fe 495, piso 4 DF 05351 Mexico
Tel. + 1 949 307 7749 E-mail: abrook@brookcano.com Web site: www.brookcano.com
Netherlands
Mr. John Graham Graham Smith & Partners Hemonystraat 11 1074 BK Amsterdam
Tel. + 31 20 683 8330 Fax + 31 20 683 2733 E-mail: graham@grahamsmith.com Web site: www.grahamsmith.com
Mr. Peter Kirpensteijn Kiveld International Lawyers Koningskade 40 2596 AA The Hague
Tel. + 31 88 254 83 53 Fax + 31 88 254 83 83 E-mail: pk@kiveld.nl Web site: www.kiveld.nl
 
Mr. Ewout Langemeijer The Corpag Group Zuidplein 116, Tower H, level 14 1077 XV Amsterdam
Tel. + 31 20 333 8320 Fax + 31 20 333 8323 E-mail: ewout@corpag.com Web site: www.corpag.com
Mr. Frans Stam Pereira Tax Consultants & Civil-Law Notary Raamweg 46 2596 HN The Hague
Tel. + 31 70 75 70 117 Fax + 31 70 75 70 101 E-mail: frans.stam@pereiraconsultants.com Web site: www.pereiraconsultants.com
 
Portugal
Mr. Carlos Santos Dixcart Management (Madeira) Lda Rua dos Ilhéus 6 9000-176 Funchal
Tel. + 351 291 225 019 Fax + 351 291 226 418 E-mail carlos.santos@dixcart.com Web site: www.dixcart.com
 
Republic of China

Mr. Hugo Muller
International Law Firm Bonnard Lawson
Crystal Century Tower, Room 17A, 567 Weihai Road
200041 Shanghai

Tel. + 86 21 6321 8838
Fax + 86 21 6321 8891
E-mail: hm@ilf-asia.com
Web site: www.ilf.ch
 
Santa Lucia (West Indies)
Mr. Lisle Chase Financial Centre Corporation Robin Kelton Building, Choc Bay Financial Centre Choc Bay, P.O. Box CP5600, Castries
Tel. + 758 455 7700 Fax + 758 455 7701 E-mail: lisle.chase@saintluciaifc.com Web site: www.pinnaclestlucia.com
 
Singapore
Mr. Shanker Iyer Iyer Practice Advisers 160 Robinson Road #17-01, SBF Center Singapore 068914
Tel. + 65 6532 5746 Fax + 65 6532 7680 E-mail shanker@iyerpractice.com Web site: www.iyerpractice.com
 
Spain

Mrs. Barbara Ingenbleek  Boshuis
Euro Economics Marbella, S.L.
Calle Jacinto Benavente, 23
29601 Marbella, Málaga

Tel. + 34 952 859 380
Fax. +34 952 859 381
E-mail: barbara.ingenbleek@euroeconomics.com
Web site: www.euroeconomics.com
 
Mr. Jeroen A. Oskam Euro Economics Barcelona, S.L. Consell de Cent 373 08009 Barcelona
Tel. + 34 93 215 1223 Fax + 34 93 487 1807 E-mail: jeroen.oskam@euroeconomics.com Web site: www.euroeconomics.com
 
Mr. Javier Gutierrez Pujadas Gutierrez Pujadas y Asociados Diputación 301 pral. 08009 Barcelona
Tel. + 34 93 272 1155 Fax + 34 93 272 1159 E-mail: xavier@gpasoc.com Web site: www.gpasoc.com
Switzerland
Mr. Thierry Boitelle International Law Firm Bonnard Lawson Rue du Général-Dufour 11 CH-1204 Geneva
Tel. +41 22 322 25 00 Fax +41 22 322 25 15 E-mail: boitelle@ilf.ch Web site: www.ilf.ch
 
Mr. Jean-Philippe Krafft Banque Pictet & Cie SA 60, Route des Acacias CH-1211 Geneva
Tel. + 41 58 323 4389 Fax + 41 58 323 2324 E-mail: jkrafft@pictet.com Web site: www.pictet.com
 
Mr. Jürg Badertscher Turicum Treuhand- und Steuerberatungsgesellschaft Baumackerstrasse 24, Postfach 6861 8050 Zürich-Oerlikon
Tel. + 41 1 487 3434 Fax + 41 1 487 3435 E-mail: juerg.badertscher@accurata.ch Web site: www.accurata.ch
 
Turkey
Mr. Sedat Eratalar Büyükdere Cad. No: 201 Levent Loft A Blok K: 2 D: 37, 34394 Levent Istanbul
Tel. + 90 212 269 9919 Fax + 90 212 269 9921 E-mail: seratalar@eratalar.com Web site: www.eratalar.com
 
United Kingdom
Mr. Zig Wilamowski Hamels Consultants 9 Wimpole Street W1G 9SG London
Tel. + 44 207 079 0330 Fax + 44 207 079 0340 E-mail: zig@hamelsconsultants.co.uk
 
Mr. Miles Dean Milestone International Tax Partners LLP 45 Clarges Street W1J 7EP London
Tel. + 44 207 016 5480 Fax + 44 207 016 5481 E-mail: miles@milestonetax.com Web site: www.milestonetax.com
 
United Arab Emirates
Mr. Yann Mrazek M/Advocates of Law Office 13, Al Gurg Tower 3 Baniyas Road, P.O. Box 186549 Dubai
Tel. + 971 4295 5727 Fax + 971 5024 5950 3 Mobile + 971 4295 5728 E-mail: mrazek@m-hq.com Web site: www.m-hq.com
United States of America
Mr. Steven H. Hagen Harper Meyer Perez Hagen O'Connor Albert & Dribin LLP 201 South Biscayne Boulevard, Suite 800 33131 Miami, Florida
Tel. + 1 305 577 5757 Fax + 1 305 577 5756 E-mail: shagen@harpermeyer.com Web site: www.harpermeyer.com
 

Mrs. Luciana Zamith Fischer
Hunter Taubman Fischer, LLC
777 Brickell Avenue, 5th floor
33131 Miami, Florida

Tel. + 1 786 391 3849
Fax + 1 305 397 2604
E-mail: lfischer@htflawyers.com
Web site: www.htflawyers.com
 
Mr. Robert A. Ladislaw Solomon Blum Heymann LLP 40 Wall Street, 35th floor NY-10005 New York
Tel. + 1 212 267 7600 Fax + 1 212 267 2030 E-mail: rladislaw@solblum.com Web site: www.solblum.com
 
Mr. Michael J. Legamaro, Legamaro Banipal LLP 2241 N. Leavitt Street 60647 Chicago, Illinois
Tel. +1 312 543 5181 E-mail: michael@legamaro.com
 
Mr. Christopher Reimer Long Reimer Winegar Beppler LLP P.O. Box 3070 83001 Jackson, Wyoming
Tel. + 1 307 734 1908 Fax + 1 307 733 3752 Mobile + 1 307 413 0743 E-mail: creimer@lrw-law.com Web site: www.lrw-law.com
 
Mr. Helio Rocha AXA Advisors 9045 SW 160th Terrace 33157 Miami, Florida
Tel. + 1 305 670 8587 Fax + 1 305 670 0073 E-mail: helio.rocha@axa-advisors.com Web site: www.heliomrocha.com
 
Mr. George F. Viña Viña + Company, CPA's 255 Alhambra Circle, Suite 715 FL-33134 Miami
Tel. + 1 305 441 0070 Fax + 1 305 441 1611 E-mail gvina@vinacpa.com Web site www.vinacpa.com

Mrs. Cristina N. Wolff
EisnerAmper LLP
750 Third Avenue
NY-10017 New York

Tel. +1 347 735 4614
Fax. +1 917 438 7964
E-mail: cristina.wolff@eisneramper.com
Web site: www.eisneramper.com