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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
    #27-00 Republic Plaza
    Singapore 048619

    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