ITSAPT PROFESSIONAL ASSOCIATION ASSOCIATES Australia: Karen Payne Partner Minter Ellison Lawyers Aurora Place 88 Phillip Street Sydney NSW 2000 Austria: Erich Baier, MBA, LL.M (Int l Tax Law) Certified Tax Advisor Erich Baier & Co Ltd Schwarzenbergstrasse 1-3/14a 1010 Vienna Brazil: Antфnio de Moura Borges; Priscila Larissa Arraes Mendes; Rafaela Silva Brito Brito & Sukiennik Advogados Associados SEPS 707/907 Bl. E SL 410. Ed. San Marino Asa Sul 70 390-078 Brasilia DF-Brasil Belgium: Philippe Malherbe Avocat - Partner Liedekerke Wolters Waelbroeck & Kirkpatrick Boulevard de l Empereur 3 Keizerslaan B-1000 Brussels Canada: Michael Fromstein Integrated Professional Specialist Services 5444 Yonge St. Suite 2008 Toronto Ontario M2R 1H4 China: Dr Nolan Cormac Sharkey Senior Lecturer in Taxation, Atax, University of New South Wales PO Box 448 Maroubra NSW Australia 2035 Web: +61 2 9921 8719 +61 2 9921 8076 karen.payne@minterellison.com www.minterellison.com (+43 1) 516 12 0 baier@austrian-taxes.com (+55 61) 3242 8933/ 82072019 rafaelabrito@advogadosdomercosul.com.br www.advogadosdomercosul.com.br +32(0) 2 551 1577/578/630 +32(0) 2 551 1544 p.malherbe@liedekerke.com www.liedekerke.com 416-786-7644 michael@fromstein.com 61 425244352 nsharkey@ozemail.com.au
Cyprus: Savvas Savvides, FCA, CTA, CEO Savvas E Savvides Ltd Chartered Accountants Prometheus Street 12 Pelekanos Court 21 Office 102 First Floor 1065 Nicosia Mailing address: P. O. Box 28743, 2082 Nicosia France: Patrice Lefиvre-Pйaron Morgan, Lewis & Bockius MNP 68, rue du Faubourg Saint Honorй 75008 Paris France Assistant: Vinciane Bourgeois Germany: Heinz Zimmermann DLA Piper UK LLP Hohenzollernring 72 D-50672 Cologne Germany Gibraltar: Peter Montegriffo Hassans 57/63 Line Wall Road Gibraltar Albert Mena Hassans Guernsey: Andrй Trebert Director PKF Guernsey Ltd PO Box 296 Sarnia House Le Truchot St Peter Port Guernsey GY1 4NA Joe Waterman Hong Kong: Kishore K. Sakhrani ICS Trust (Asia) Limited 8th Floor, Henley Building 5 Queen s Road, Central Hong Kong Assistant: Tim Brears +357 22 451030 +357 22 451031 info@savvides-taxconsultant.com +33 (0) 1 53 30 44 60 (Direct) +33 (0) 1 53 30 43 00 (Main) +33 (0) 1 53 30 43 01 plefevre-pearon@morganlewis.com www.morganlewis.com +33 (0) 1 53 30 44 72 vbourgeois@morganlewis.com +49 (0) 221 277 277 370 +49 (0) 221 277 277 20 heinz.zimmermann@dlapiper.com www.dlapiper.com 00350 200 79000 peter.montegriffo@hassans.gi 00350 200 79000 albert.mena@hassans.gi +44 (0) 1481 737660 (Direct) +44 (0) 1481 727927 +44 (0) 1481 710511 andre.trebert@pkfguernsey.com www.pkfguernsey.com +44 (0) 1481 737628 (Direct) 852 28544544 kks@icstrust.com
India: Nishith Desai Nishith Desai Associates 93 B, Mittal Court Nariman Point Mumbai 400 021 Ireland: Mark Barrett Partner - Taxation MooreStephensNathans 83 South Mall Cork City Isle of Man: Colin Bird and Christopher Kinley Maitland Advisory (IOM) Limited Falcon Cliff Palace Road Douglas Isle of Man IM2 4LB Israel: Arie Pundak/Gali Cohen Ernst & Young 3 Aminidav Street 67067 Tel Aviv Italy: Matteo Rapinesi & Maurizio Marullo Cristofori & Partners Via Camperio 14 20123 Milan Jersey: Christopher McFadyen Consortia Partnership Limited Consortia Trustees Limited Channel House Green Street St Helier JE2 4UH Luxembourg: Herman Troskie Partner M Partners (Member of Maitland Network) 56, rue Charles Martel L-2134 Luxembourg Assistants: Belinda Henig Michael Scott Deman Smit Estelle Wanssy +91 22 6669 5000 nishith@nishithdesai.com www.nishithdesai.com + 353 21 425 5316 (Direct) + 353 21 427 5176 + 353 86 824 5967 (Mobile) mark.barrett@moorestephensnathans.com www.moorestephensnathans.com +44 (0)1624 630000 colin.bird@maitlandgroup.com christopher.kinley@maitlandgroup.com www.maitlandgroup.com +972 3 568 0352 (Direct) +972 3 623 2525 +972 3 5633420 arie.pundak@il.ey.com gali.cohen@il.ey.com www.ey.com +39 02 86 99 55 64 rapinesi.matteo@cristofori-partners.com maurizio.marullo@cristofori-partners.com +44 1534 834600 +44 1534 834601 c.mcfadyen@consortia.je www.consortia.je +352 263 868 607 +352 263 868 66 herman.troskie@mpartners.lu www.mpartners.lu
Malta: Rachel Saliba Legal Consultant EMCS International Level 2, Regional Business Centre University Heights Msida MSD 1751 Geraldine Schembri Managing Director EMCS International Level 2, Regional Business Centre University Heights Msida MSD 1751 Mauritius: KC Li Kwong Wing Chairman Mauritius International Trust Company Limited 4th Floor, Ebene Skies Rue de l Institut Ebene Monaco: William Easun Lawrence Graham (Monaco) Est Ouest 24 bd Princesse Charlotte MC 98000 Frйdйric Mege Republic of Singapore: Shanker Iyer, OBE, FCA Shanker Iyer & Co 3 Phillip Street #18-00 Commerce Point Singapore 048693 Russia: Dmitry Zapol Associate of Moscow City Bar Association Barshchevsky and Partners c/o Vladimir Bukarev 9/45 Krymskiy val 117049 Moscow Spain: Jaime Azcona, Tax Lawyer; Cristina Ferrer-Sama, Tax Lawyer Beatriz Ladero, Tax Lawyer Marнa Garcнa Aranda, Corporate Lawyer Javier Rodriguez, Economist Noelia Silva, Tax Lawyer Azcona y Asociados de Consultorнa Tributaria Jurнdica y Contable S.L. Paseo de la Castellana 143-11 D ES 28046 Madrid +356 21 343326, +356 21 336472 rachel.saliba@emcsinternational.com +356 21 336472, +356 21 336472 geraldine.schembri@emcsinternational.com (230) 210 4000; (230) 404 2200 kcli@mitco.mu www.mitco.mu +377 93 10 55 06 william.easun@lg-legal.com frederic.mege@lg-legal.com +65 9760 6488 shanker@iyerpractice.com www.iyerpractice.com +44 7901687208 dmitry_zapol@hotmail.com jazcona@azconaasociados.com cfs@azconasociados.com bladero@azconaasociados.com mga@azconaasociados.com Javier@azconaasociados.com nsilva@azconaasociados.com +34.915100880 +34.917616174
Switzerland: Jean-Blaise Eckert Lenz & Staehelin Route de Chкne 30 1208 Geneva The Netherlands: Hoite Schaap Strik, Attorneys at Law and Tax Advisors World Trade Center Strawinskylaan 1439 1077 XX Amsterdam Ukraine: Oleksandr Maydanyk Associate, Tax Magisters 38 Volodymyrska St Kyiv, 01034 United Kingdom: Robert Field, Partner; Jeremy Cline, Associate Adam Carvalho, Solicitor Farrer & Co LLP 66 Lincoln s Inn Fields WC2A 3LH United Kingdom: Lara Saunders IFS Consultants United States: Professor William H Byrnes Associate Dean International Tax & Financial Services Graduate Program Thomas Jefferson School of Law 1155 Island Avenue San Diego California 92101 Patrick Ryll, JD, LLM Editorial Fellow of the International Tax & Financial Services Graduate Program Thomas Jefferson School of Law 1155 Island Avenue San Diego California 92101 Part A - Polycon Lens Company: Roy Saunders IFS Corporate Services Limited EU: Roy Saunders IFS Consultants +41 58 450 70 00 +41 58 450 70 01 jean-blaise.eckert@lenzstaehelin.com www.lenzstaehelin.com +31 20 662 5501 +31 20 664 3416 hrschaap@strik-law.nl www.strik-law.nl +380 44 492 8282 +380 44 492 8272 omaydanyk@magisters.com www.magisters.com +44 (0) 20 7917 7574 robert.field@farrer.co.uk +44 (0) 20 7917 7108 jjc@farrer.co.uk +44 (0) 20 7917 7170 azc@farrer.co.uk www.farrer.co.uk +44 (0) 20 7449 6973 lara@interfis.com +1 (786) 271-5202 williambyrnes@gmail.com www.tjsl.edu +44 (0) 20 7449 6972 roy@interfis.com +44 (0) 20 7449 6972 roy@interfis.com