about msi global alliance · with msi global alliance, you can be assured that wherever you do...

With over 250 carefully selected member firms in more than 100 countries worldwide, MSI Global Alliance (MSI) is one of the world’s leading international associations of independent legal and accounting firms. Global legal and accounting advice to support your business When you are doing business across borders, you need professional advisors who are not only experts in the laws, tax systems, regulations and customs of your own jurisdiction, but who also have the experience, capabilities and resources to support your business activities in other countries. That is where MSI member firms can help. For more than 25 years, our members have been providing high quality cross-border advice.

Advisors you can trust From setting up overseas subsidiaries to understanding foreign tax regulations, our members can help you overcome the challenges you face, take full advantage of new opportunities and smooth your path to business success, almost anywhere in the world.With MSI Global Alliance, you can be assured that wherever you do business, you benefit from high quality, transparent and cost-effective support tailored to the needs of your business.

A common culture MSI member firms are among the leading and most reputable, independent local firms in their marketplaces and focus on serving clients of a similar size and profile. They are united by a common desire to provide partner-led, reliable and personal services.

About MSI Global Alliance

2 3 Accountants Certified auditors ▲ Lawyers ✜ Tax consultants ✈ Offshore services Specialist member

Accountants Certified auditors ▲ Lawyers ✜ Tax consultants ✈ Offshore services Specialist member

A commitment to high standards

To ensure sound advice in every location, every MSI member firm has been through a meticulous selection and due diligence process that requires each firm to meet specific criteria including:

• A broadly based commercial practice• Independently owned and mid-sized in their local

jurisdiction• The ability to work in English• Strong local focus and international experience• A diverse and growing client base

MSI’s Code of Conduct also ensures members and clients can count on member firms for reliable and responsive services wherever in the world they require professional advice.

A global association

Although MSI is not a worldwide partnership or network (as defined by the European Union and IFAC), member firms share a commitment to providing a high level of service to clients wherever they are doing business. MSI provides strong independent firms with a framework for assisting clients involved in national and international marketplaces.

MSI is a non-practising international association and does not deliver services in its own name. Each member firm is a separate, independent firm. No individual member firm is responsible for the services or activities of any other.

We regularly hold conferences and meetings at a local, regional and international level for our member firms across the world providing both training and networking opportunities.

North America Local Members’ Meeting 14 - 15 January Las Vegas, USA

Latin America Local Members’ Meeting 20 - 21 January Panama City, Panama

Middle East & India Local Members’ Meeting 12 March Dubai, UAE

Australia & New Zealand Local Members’ Meeting 16 - 17 March Adelaide, Australia

EMEA Regional Meeting 12 - 14 May Copenhagen, Denmark

Americas Regional Meeting 17 - 18 June Nashville, USA

Africa Local Members’ Meeting 08 - 09 September Johannesburg, South Africa

International Conference 20 - 24 October Tokyo, Japan

MSI Conferences in 2017

MSI Global Alliance147-149 Temple Chambers 3-7 Temple Avenue London EC4Y 0DA United Kingdom +44 (0) 20 7583 7000 enquiry@msiglobal.org www.msiglobal.org Timothy Wilson Chief Executive twilson@msiglobal.org

Matthew Gimlette Head of Membership Development mgimlette@msiglobal.org

Pauline Rottstock Marketing and Business Development Manager prottstock@msiglobal.org

Francesa Di Mattia Events Manager fdimattia@msiglobal.org

Pooja Patel Marketing Assistant ppatel@msiglobal.org

Georgina Laery Business Development Executive glaery@msiglobal.org

Debbie Houghton Accounts dhoughton@msiglobal.org

MSI Secretariat Board of Directors

James Mendelssohn - Chairman MSI Global Alliance (United Kingdom) +44 (0) 20 7583 7000 jmendelssohn@msiglobal.org

Timothy Wilson - Chief Executive MSI Global Alliance (United Kingdom) +44 (0) 20 7356 0980 twilson@msiglobal.org

Peter Abels - Director Abels Decker Kuhfuss Lenzen & Partner (Germany) +49 (0) 211 478380 adkl@adkl-msi.de

Jeremy Beard - Director haysmacintyre (United Kingdom) +44 (0) 20 7969 5500 jbeard@haysmacintyre.com

George Crowther - Director haysmacintyre (United Kingdom) +44 (0) 20 7969 5500 gcrowther@haysmacintyre.com

Werner Kuhfuss - Director Abels Decker Kuhfuss Lenzen & Partner (Germany) +49 (0) 211 478380 kuhfuss@adkl-msi.de

Bernd Lenzen - Director Abels Decker Kuhfuss Lenzen & Partner (Germany) +49 (0) 211 478380 lenzen@adkl-msi.de

David Riley - Director haysmacintyre (United Kingdom) +44 (0) 20 7969 5500 driley@haysmacintyre.com

AMERICA

North America Alan Kolod Moses & Singer LLP New York, USA akolod@mosessinger.com

Douglas LangeMunninghoff Lange & Co Kentucky, USA dblange@ml-co.com

Glenn Wallmark Lucas Horsfall Accountants & Advisors California, USA gwallmark@lhmp.com

Brian Wynn Gardiner Roberts LLP

Ontario, Canadabwynn@grllp.com

Latin America Andres Hirschfeld Rodolfo Hirschfeld & Associates

Montevideo, Uruguay principal@rhyasoc.com

Marcela Trujillo Zepeda

RVA Abogados S.C. Mexico City, Mexico marcela.trujillo@rva.com.mx

ASIA PACIFIC

Indian Region Anil Bhalla JC Bhalla & Co

New Delhi, India anilbhalla@jcbhalla.com

Australia & New Alec BlacklawZealand Blacklaw Advisory Melbourne, Australia alec@blacklawadvisory.com.au

Area Representatives

EUROPE, MIDDLEEAST & AFRICA

Europe: Western, Jarkko RuoholaCentral & Eastern Lukander Ruohola HTO

Helsinki, Finland jarkko.ruohola@lrhto.fi

Philippe Schmidt Schmidt Brunet Litlzer Paris, France

pschmidt@sbl.eu Eugene Titkov United Consultants FDP Moscow, Russia

e_titkov@fdp.ru

ANGUILLA

The Valley Webster +1 (264) 461 2060

www.websterlawbwi.com

Pam Webster pwebster@websterlawbwi.com

Harry Wiggin hwiggin@websterlawbwi.com

Sarah Barrington sbarrington@websterlawbwi.com

ARGENTINA

Buenos Aires Esteban Monteverde & Asociados +54 (11) 4 383 4365

www.estudiodvm.com.ar

Esteban Monteverde emonteverde@estudiodvm.com.ar

Pamela Sabatinipsabatini@estudiodvm.com.ar

Mara Pastorini mpastorini@estudiodvm.com.ar

Buenos Aires García Menéndez Abogados +54 (11) 5252 3386

www.garciam.com.ar

Sebastián García Menéndez sgm@garciam.com.ar

Alejo García Menéndez agm@garciam.com.ar

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AUSTRALIA

Adelaide Johnston Withers +61 (8) 8231 1110

www.johnstonwithers.com.au

Richard Bradshaw richard.bradshaw@johnstonwithers.com.au

Graham Harbordgraham.harbord@johnstonwithers.com.au

Andrew Mitchardandrew.mitchard@johnstonwithers.com.au

Brisbane MSI Taylor

+61 (7) 3512 8888 www.msitaylor.com.au

Michael Purcellmikep@msitaylor.com.au

Matthew Harrismatthewh@msitaylor.com.au

Robert Moorerobertm@msitaylor.com.au

Brisbane Tucker & Cowen Solicitors

+61 (7) 3003 0000 www.tuckercowen.com.au

Richard Cowenrcowen@tuckercowen.com.au

David Schwarzdschwarz@tuckercowen.com.au

David Tucker dtucker@tuckercowen.com.au

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Melbourne Aitken Partners +61 (3) 8600 6000

www.aitken.com.au

Andrew Bloggablogg@aitken.com.au

Andrew Clarkeaclarke@aitken.com.au

Ed Clarkeclark@aitken.com.au

Melbourne Blacklaw Advisory +61 408 351 403

www.blacklawadvisory.com.au

Alec Blacklawalec@blacklawadvisory.com.au

Peta Blacklawpeta@blacklawadvisory.com.au

Melbourne MSI Ragg Weir +61 (3) 9819 4011

www.raggweir.com.au

Paul Bunting pbunting@raggweir.com.au

Ian Jenkinsijenkins@raggweir.com.au

Leah Smallmanlsmallman@raggweir.com.au

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Newcastle Cutcher & Neale +61 (2) 4928 8500

www.cutcher.com.au

Mark O’Connormark.oconnor@cutcher.com.au

Ian Nealeian.neale@cutcher.com.au

David Carpenterdavid.carpenter@cutcher.com.au

Perth McKinley Plowman +61 (8) 9301 2200

www.mckinleyplowman.com.au

Dominic Rollersondominic.rollerson@mckinleyplowman.com.au

Nigel Plowmannigel.plowman@mckinleyplowman.com.au

Perth Taylor Smart +61 (8) 9325 8266

https://taylorsmart.com.au

Garry Same gsame@taylorsmart.com.au

Glen Gilesggiles@taylorsmart.com.au

Peter Nevinpnevin@taylorsmart.com.au

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North Sydney Patterson Houen & Commins CBD +61 (2) 9954 0000

www.phclaw.com.au

Rodney Commins rcommins@phclaw.com.au

Sydney Makinson d’ApiceCBD +61 (2) 9233 7788

www.makdap.com.au

Craig Muntercmunter@makdap.com.au

Christopher Drayton cdrayton@makdap.com.au

Bill d’Apice wdapice@makdap.com.au

Sydney Thomas Davis & Co +61 (2) 9232 1188

www.thomasdavis.com.au

Stuart Wagschallstuart@thomasdavis.com.au

Jeff Ryan jeff.ryan@thomasdavis.com.au

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AUSTRIA

Eisenstadt SOT Süd-Ost Treuhand GmbH +43 2682 64666

www.sot.co.at

Gerhard Draskovits gerhard.draskovits@sot.co.at

Graz SOT Süd-Ost Treuhand GmbH +43 316 36400

www.sot.co.at

Friedrich Spritzey graz@sot.co.at

Manfred Kranermanfred.kraner@sot.co.at

Markus Brünnermarkus.bruenner@sot.co.at

Innsbruck SOT Süd-Ost Treuhand GmbH +43 512 575450

www.sot.co.at

Christoph Lauscher christoph.lauscher@sot.co.at

Klagenfurt SOT Süd-Ost Treuhand GmbH +43 463 56411

www.sot.co.at

Anton Schmidl klagenfurt@sot.co.at

Andreas Maierandreas.maier@sot.co.at

Oberwart SOT Süd-Ost Treuhand GmbH +43 3352 346800

www.sot.co.at

Hans Rothhans.roth@sot.co.at

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Salzburg SOT Süd-Ost Treuhand GmbH +43 662 825500

www.sot.co.at

Ewald Klösch ewald.kloesch@sot.co.at

Nina Klöschnina.kloesch@sot.co.at

Vienna Alix Frank Rechtsanwälte GmbH +43 1 523 2727

www.alix-frank.co.at

Alix Frank-Thomasser austrolaw@alix-frank.co.at

Franz J. Heidingerf.heidinger@alix-frank.co.at

Zuzana Noetstallerz.noetstaller@alix-frank.co.at

Vienna Prime Corporate Finance e.U.

+43 1 317 2582 www.prime.co.at

Werner Albeseder albeseder@prime.co.at

Vienna SOT Süd-Ost Treuhand GmbH +43 1 319 0490

www.sot.co.at

Martina Heidingermartina.heidinger@sot.co.at

Gabriele Sprinzlgabriele.sprinzl@sot.co.at

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AZERBAIJAN

Baku E&S Accounting and Consulting LLC +994 12 594 6508

www.esbaku.az

Emin Rasulovemin.rasulov@esbaku.az

Zumrud Mammadlizumrud_mamadli@mail.ru

Samir Ismailovsamir.ismailov@esbaku.az

BAHAMAS

Nassau Alan E H Bates & Co +1 (242) 322 8464

www.abco7.com

Alan Batesabco7@yahoo.com

Lydie Hugheslhughes@alanehbates.com

Nassau Sharon Wilson & Co +1 (242) 394 8744

www.sharonwilsonco.com

Sharlyn Smith ssmith@sharonwilsonco.com

Sharon Wilsonswilson@sharonwilsonco.com

BAHRAIN

Manama Mudhaffar Public Accountants +973 (1) 722 3034

www.mudhaffar.com

Yousif Ali Mudhaffar mudhaffaryousif@hotmail.com

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BANGLADESH

Dhaka Zoha Zaman Kabir Rashid & Co Chartered Accountants +880 (2) 933 9732

www.zzkrca.com

Harun Ur Rashidzzkrco@gmail.com

Md.Iqbal Hossainiqbal.hossain@zzkrca.com

BARBADOS

Bridgetown George Walton Payne & Co +1 (246) 436 7967

www.gwpco.com.bb

Dale Marshall Q.C.ddm@gwpco.com.bb

Andrew Thornhill avt@gwpco.com.bb

BELGIUM

Antwerp Thales +32 (3) 287 3787

www.thales.be

Pieter Mattheessens pieter.mattheessens@thales.be

Jean Hendrickxjean.hendrickx@thales.be

Brussels BPO Tax & Accountancy SA +32 (2) 554 1200

www.bpo-tax.be

Thierry Dekens th.dekens@bpo-tax.be

Brussels Thales +32 (2) 533 0450

www.thales.be

Alexis Wochenmarkt alexis.wochenmarkt@thales.be

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East & West Titeca AccountancyFlanders +32 (51) 26 82 68

www.titeca.be

Fabian Missinne fabian.missinne@titeca.be

Frank Vercruysse frank.vercruysse@titeca.be

Bram Cornelis bram.cornelis@titeca.be

Namur Thales +32 (81) 222 181

www.thales.be

Jean-François Davreux jf.davreux@thales.be

BOLIVIA

La Paz Pozo & Asociados+591 (2) 241 8594 www.pozoyasociados.com

Enrique Pozo aepozo@pozoyasociados.com

Ana Maria Sanchezamsanchez@pozoyasociados.com

Marcos Pozompozo@pozoyasociados.com

BOTSWANA

Gaborone Chibanda Makgalemele & Company +267 (3) 911 503

www.cmclaw.co.bw

Pepsi Chibanda Thuto pepsit@cmclaw.co.bw

Bonzo Makgalemelebonzom@cmclaw.co.bw

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BRAZIL

Campinas Brand Reason +55 (19) 3255 8040

www.brandreason.com.br

Antonio Ferraro ferraro@brandreason.com.br

Samila Ito samila@brandreason.com.br

Ivam Carlos Barros de Lima ivam@brandreason.com.br

Rio de Janeiro SPCC - Simoes Pellegrino Coelho, Castro Advogados

+55 (21) 3590 2780 www.spcclaw.com.br

Creuza Coelhoccoelho@spcclaw.com.br

Ana Gabriela Gouvea Kurtzakurtz@spcclaw.com.br

Rafael Fiuza Cassesrafael.fiuza@spcclaw.com.br

BULGARIA

Sofia Stoyanov & Stoyanov +359 (2) 930 5050

www.stoyanov.com

Stefan Stoyanovstefan@stoyanov.com

Marieta Parvanovamarieta.parvanova@stoyanov.com

Ani Kapralovaani.kapralova@stoyanov.com

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CANADA

British Columbia Miller Titerle + Company LLPVancouver +1 (604) 681 4112

www.millertiterle.com

Jim Titerle jim@millertiterle.com

Rob Millerrob@millertiterle.com

British Columbia The Renaissance GroupVancouver Chartered Professional Accountants

+1 (604) 629 9600www.rgroup.ca

Anna-Marie Durante adurante@rgroup.ca

Mike Mclsaacmike@rgroup.ca

Scott Griffinscott@rgroup.ca

Northwest Avery CooperTerritories +1 (867) 873 3441Yellowknife www.averycooper.com

Brent Hincheybrent.hinchey@averycooper.com

Gerry Averygerry.avery@averycooper.com

Lorri Kamitomolorri.kamitomo@averycooper.com

Ontario Gardiner Roberts LLPToronto +1 (416) 865 6600

www.grllp.com

Brian Wynn bwynn@grllp.com

Jonathan Wigleyjwigley@grllp.com

Lee Strattonlstratton@grllp.com

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Ontario Hogg Shain & Scheck Toronto Professional Corporation

+1 (416) 499 3100 www.hss-ca.com

Ed Scheck escheck@hss-ca.com

Chris Munncmunn@hss-ca.com

Mike Zentenomzenteno@hss-ca.com

Quebec BCGO s.e.n.c.r.lMontréal +1 (514) 388 3888

www.bcgo.ca

Réjean Lévesque rlevesque@bcgo.ca

Quebec Kaufman Laramée LLPMontréal +1 (514) 875 7550

www.klcanada.com

Kim Toffoliktoffoli@klcanada.com

Richard Laraméerlaramee@klcanada.com

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CHANNEL ISLANDS

Guernsey Dixcart Trust Corporation Limited +44 (0)1481 738700 www.dixcart.com

Bruce Watterson bruce.watterson@dixcart.com

Gary Torodegary.torode@dixcart.com

Jersey Minerva Trust & Corporate Services Limited

+44 (0)1534 702 800 www.minerva-trust.com

Gavin Wilkins gavin.wilkins@minerva-trust.com

Matthew Allenmatthew.allen@minerva-fiduciary.co.uk

Sally Rogansally.rogan@minerva-trust.com

Santiago Valenzuela y Asociados Ltda. +56 (2) 2236 0068

www.valenzuelayasociados.cl

Claudia Valenzuelacvalenzuela@valenzuelayasociados.cl

Marcelo Valenzuela Acevedo mvalenzuela@valenzuelayasociados.cl

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Beijing DaHui Lawyers+86 (10) 6535 5888www.dahuilawyers.com

Richard Ma richard.ma@dahuilawyers.com

Peter Burrows peter.burrows@dahuilawyers.com

Beijing LehmanBrown Limited+86 (10) 8532 1720 www.lehmanbrown.com

Russell Brown rbrown@lehmanbrown.com

Dickson Leung dleung@lehmanbrown.com

Shanghai DaHui Lawyers+86 (21) 5203 0688 www.dahuilawyers.com

Richard Ma richard.ma@dahuilawyers.com

Jida Zhangjida.zhang@dahuilawyers.com

Shanghai LehmanBrown Limited +86 (21) 6249 0055 www.lehmanbrown.com

Dickson Leungdleung@lehmanbrown.com

Peter Xupxu@lehmanbrown.com

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Shenzhen LehmanBrown Limited +86 (755) 8209 1244 www.lehmanbrown.com

Dickson Leungdleung@lehmanbrown.com

Sharon Sussu@lehmanbrown.com

COLOMBIA

Bogota Sanclemente Fernandez Abogados SA +57 (1) 310 0555 www.sfa.com.co

Margarita Sanclementemsa@sfa.com.co

Diana Sanclementedsa@sfa.com.co

Jose Gabriel Fernandez jgf@sfa.com.co

Bogota TBA Total Business Administration +573 (2) 1447 9180www.tba.com.co

Catherine Vegacatherine.vega@tba.com.co

Fabio Vegafabio.vega@tba.com.co

Blanca Chiquillo blanca.chiquillo@tba.com.co

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COSTA RICA

San José BolboGroup Audit & Consulting +506 4700 7740 / +506 2239 5988 www.bolbogroup.com

Juan Andrés Bolaños Barrantes juan.bolanos@bolbogroup.com

Rocío Bolaños Brenesrocio.bolanos@bolbogroup.com

San José Soley Saborío & Asociados +506 (2) 290 7220 www.soley-saborio.com

Elias Soley-Gutiérrez esoley@soley-saborio.com

Lidia Castrolidiacastro@soley-saborio.com

Erick Jiménez-Gonzálezejimenez@soley-saborio.com

CROATIA

Zagreb Pećarević & Relić +385 (1) 604 0200www.p-r.hr

Ranko Pećarević ranko.pecarevic@p-r.hr

Sanja Relićsanja.relic@p-r.hr

CYPRUS

Nicosia Chetcuti Cauchi +356 2205 6710

www.cccyprus.com

Michelle De Mariamdemaria@cclex.com

Maria Chetcuti-Cauchimcc@cclex.com

Priscilla Mifsud-Parkerpmp@cclex.com

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Nicosia Zervos & Co Limited +357 22 446 000 www.zervosco.com

Yiannos Zervos yzervos@zervosco.com

Constantinos Zervosczervos@zervosco.com

CZECH REPUBLIC

Prague 22HLAV +420 230 234554 www.22hlav.cz

Miroslava Nebuželská nebuzelska.m@22hlav.cz

Vit Vagner vagner.v@22hlav.cz

Prague MSB Legal v.o.s. +420 251 566005www.msblegal.cz

Olga Fojtíková fojtikova@msblegal.cz

Ida Callaghancallaghan@msblegal.cz

DENMARK

Copenhagen Wyrwik - Statsautoriseret Revisionsanpartsselskab +45 4517 0000

Lisbeth Wyrwik revision@wyrwik.dk

Kjeld Wyrwikkjeld@wyrwik.dk

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DOMINICAN REPUBLIC

Santo Domingo Chacón Nuñez Y Asociados+1 (809) 740 7575 www.chaconnunez.com

Victor Nuñez vnunez@chaconnunez.com

Santo Domingo Núñez Noble & Asociados+1 (809) 482 8049 www.nuneznoble.com

Victor D. Núñez N.vnunez@nuneznoble.com

Victor MI. Manzanillo Hvmanzanilloh@nuneznoble.com

Jorge S. Rojo.C.jrojo@nuneznoble.com

ECUADOR

Guayaquil Ugarte, Quiñonez & Asociados +593 42690 474www.uqa.com.ec

Jorge Luis Ugarte Quiñonez jugarte@uqa.com.ec

Jose Francisco Ugarte Ascenciojose.urgarte@uqa.com.ec

Quito Expertiseadvisor Abogados+593 (2) 3826 777 www.expertiselaw.com

Juan José Salgado Sánchez jjsalgado@expertise.com.ec

Alberto Peña Moscosoalberto.pena@expertise.com.ec

Juan Manuel Lalamajlalama@expertise.com.ec

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Cairo Egyptian International Consulting Group (EICG) +(202) 2690 6748

Mostafa El Shibini mfshibini@gmail.com

Ahmed Arafa eicgmsi@eicg-msi.com

EL SALVADOR

San Salvador Sáenz & Asociados +(503) 2275 9070 www.saenzlaw.com

Mario Antonio Sáenz masaenz@saenzlaw.com

Humberto Sáenz Marinerohsaenz@saenzlaw.com

Suva AP Legal+679 3300 703www.aplfiji.com

Armish Palarmish@aplfiji.com

Ana Tuiketeianat@aplfiji.com

Krisheel Changkchang@aplfiji.com

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FINLAND

Helsinki Lukander Ruohola HTO+358 10320 8400www.lrhto.fi

Jarkko Ruohola jarkko.ruohola@lrhto.fi

Kimmo Tenhovirtakimmo.tenhovirta@lrhto.fi

Krista Sirokrista.siro@lrhto.fi

FRANCE

Marseille Nova Partners+33 (0)4842 58673 www.novapartners.fr

Alexandra Venedigeralexandravenediger@novapartners.fr

Olivier Nettoliviernett@novapartners.fr

Loic-Emmanuel Pellegrinoloicpellegrino@novapartners.fr

Paris Schmidt Brunet Litzler+33 (0)14053 0990www.sbl.eu

Philippe Schmidt pschmidt@sbl.eu

Delphine Brunet-Stocletdbrunet@sbl.eu

Bénédicte Litzlerblitzler@sbl.eu

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Paris Synerga+33 (0)241 44 02 88www.synerga.net

Michel Deudon michel.deudon@laviale.com

Pascal Wibaultp.wibault@synerga.net

Cécile Laviale-Rollincecile.laviale@laviale.comSynerga is a network of over 70 firms throughout France with offices in Angers, Bordeaux, Le Havre, Lille, Lyon, Nice, & Strasbourg.

GEORGIA

Tbilisi Financial Office+995 32 219 3011 www.fino.ge

Mikheil Chelidzemchelidze@fino.ge

Giorgi Omanadzegiorgi@fino.ge

Mikheil Merabishvilimisha@fino.ge

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GERMANY

Bremen Ahlers & Vogel Rechtsanwälte PartG mbB+49 421 333 40 www.ahlers-vogel.com

Othmar K. Traber traber@ahlers-vogel.de

Carsten Heuelheuel@ahlers-vogel.de

Dirk Weitze-Schollweitze@ahlers-vogel.de

Dormagen Abels Decker Kuhfuss Lenzen & Partner +49 2133 2502 0 www.adkl-msi.de

Berthold Decker decker@adkl-msi.de

Dominik Decker d.decker@adkl-msi.de

Peter Volprechtvolprecht@adkl-msi.de

Dresden MOOG Partnerschaftsgesellschaft mbB +49 6151 99360 www.moogpartner.de

Dirk Langner dirk.langner@moogpartner.de

Thomas Kästnerthomas.kaestner@moogpartner.de

Düsseldorf Abels Decker Kuhfuss Lenzen & Partner +49 211 478 380 www.adkl-msi.de

Werner Kuhfusskuhfuss@adkl-msi.de

Peter Abels adkl@adkl-msi.de

Bernd Lenzen lenzen@adkl-msi.de

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Erlangen Goldenstein und Fürst GmbH+49 9131 88795 00www.fuerst-beratung.de

Frank Blachafrank.blacha@fuerst-beratung.de

Heiko Priesterheiko.priester@fuerst-beratung.de

Frankfurt MOOG Partnerschaftsgesellschaft mbB +49 6151 99360 www.moogpartner.de

Achim Schweizerachim.schweizer@moogpartner.de

Peter Degel peter.degel@moogpartner.de

Freiberg MOOG Partnerschaftsgesellschaft mbB +49 6151 99360 www.moogpartner.de

Thomas Kästnerthomas.kaestner@moogpartner.de

Georgensgmünd Fürst, Fuchs und Kollegen GmbH+49 9172 6969 0www.fuerst-beratung.de

Andreas Hüttlandreas.huettl@fuerst-beratung.de

▲ ✜ GMT +1

Gera Fürst und Partner GmbH+49 365 8238 0www.fuerst-beratung.de

Clarissa Göbnerclarissa.goebner@fuerst-beratung.de

Hamburg Ahlers & Vogel Rechtsanwälte PartG mbB+49 40 378 5880 www.ahlers-vogel.com

Philipp Landers landers@ahlers-vogel.de

Martin Rosenzweigrosenzweig@ahlers-vogel.de

Hamburg Herden Böttinger Borkel Neureiter GmbH (HBBN)+49 40 441 1120www.hbbn.de

Michael Borkel m.borkel@hbbn.de

Thomas Lautet.laute@hbbn.de

Karlsruhe WKS-GmbH Wirtschaftsprüfungsgesellschaft

+49 72 182 101 www.wks-gruppe.de

Holger Baierl holger.baierl@wks-gruppe.de

Leer Ahlers & Vogel Rechtsanwälte PartG mbB +49 491 4545 2290

www.ahlers-vogel.com

Tobias Eckardt eckardt@ahlers-vogel.de

✜ GMT +1

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GMT +1

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Munich Abels Decker Kuhfuss Lenzen & Partner +49 89 178 7880 www.adkl-msi.de

Michael Montenbruck adkl@adkl-muenchen.de

Nuremberg Fürst und Partner GmbH+49 911 8609 01www.fuerst-beratung.de

Rudolf Kettelrudolf.kettel@fuerst-beratung.de

Osnabrück Herden Böttinger Borkel Neureiter GmbH (HBBN)+49 541 40460 0 www.hbbn.de

Ulrich Böttingeru.boettinger@hbbn.de

Markus Fischerm.fischer@hbbn.de

Thomas Hellwigt.hellwig@hbbn.de

Ostwestfalen-Lippe Wortmann & Partner & Co. KG+49 52 42 92 880 www.wortmannpartner.de

Volker Ervensvolker.ervens@wortmannpartner.de

Jürgen Algermissenjuergen.algermissen@wortmannpartner.de

Rostock Ahlers & Vogel Rechtsanwälte PartG mbB+49 381 491 390 www.ahlers-vogel.com

Steffen Pagels pagels@ahlers-vogel.de

✜ GMT +1

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Rothenburg o.d.T. Fürst und Partner GmbH+49 9861 94420 www.fuerst-beratung.de

Stuttgart/ WKS-GmbHBaden-Baden Wirtschaftsprüfungsgesellschaft

+49 72 229 700 www.wks-gruppe.de

Konrad Walter konrad.walter@wks-gruppe.de

Roland Klimesch roland.klimesch@wks-gruppe.de

Andreas Kastner andreas.kastner@wks-gruppe.de

Accra Planita Consulting +233 (0)243 436848www.planitaconsulting.com

Kwasi Owusu-Takyikwasi.owusutakyi@planitaconsulting.com

Yaw Owusu-Takyiyaw.owusutakyi@planitaconsulting.com

Daniel Bart-Plange daniel.bartplange@planitaconsulting.com

▲ ✜ GMT +1

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▲ ✈ GMT +2

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GIBRALTAR

Gibraltar Triay & Triay +350 200 72020www.triay.com

Julian Triay julian.triay@triay.com

Robert Michael Vasquezrobert.vasquez@triay.com

Javier Triay javier.triay@triay.com

GREECE

Athens Gregoriou Law Offices & Associates +30 (210) 822 1411 www.gregorioulaw.gr

Stelios Gregoriou info@gregorioulaw.gr

Athens Tax Support Ltd +30 (210) 898 1633www.taxsupport.gr

Nikos Dimitrakopoulos forotech@forotech.gr

Katerina Kourtiinfo@forotech.gr

Katerina Nomikounomikouk@forotech.gr

GUATEMALA

Guatemala City Integrum +502 2259 1200 www.integrum.gt

Edson Lópezelopez@integrum.gt

Marcos Palma mpalma@integrum.gt

Luis Pablo Cobar Benardlcobar@integrum.gt

▲ GMT -6

Guatemala City Orozco Monzon & Asociados +502 2232 1507 www.orozcomonzon.com

Julio Cesar Orozco Monzon julioorozco@orozcomonzon.com

HONG KONG

Hong Kong Chang Leung Hui & Li CPA Limited +852 (2)527 5306 www.clhlcpa.com

Paul Tsi secretary@regalservices.com.hk

Leslie Changinfo@clhlcpa.com

Terence Leungterenceleung@clhlcpa.com

HUNGARY

Budapest Dessewffy & Dávid and Partners Law Office

+36 1 413 3340 www.dessewffy.com

Aliz Daviddavid@dessewffy.com

Zsolt Ujfalussyujfalussy@dessewffy.com

Alice Dessewffy dessewffy@dessewffy.com

Budapest Memolux Ltd

+36 1 460 7400 www.memolux.hu

István Rajkai rajkai.istvan@memolux.hu

Agnes Kulifaikulifai.agnes@memolux.hu

Gyorgy Kozmakozma.gyorgy@m-audit.hu

✜ ✈ GMT +8

▲ GMT +1

✜ GMT +1

✜ GMT -6

Bangalore Agnus Law +91 80 2286 2799 www.agnuslaw.com

Chandan Kallaiaah chandan@agnuslaw.com

Saroja Chandansaroja@agnuslaw.com

Bangalore Balakrishna Consulting LLP+91 80 2222 1493www.balakrishnaconsulting.com

Vighneshwar Bhat vighnesh@balakrishnaconsulting.com

Ankush P Shettyankush@balakrishnaconsulting.com

Pradeep Kamathpradeep@balakrishnaconsulting.com

Chennai DVS Advisors LLP +91 98 8435 2223

www.dvsca.com

Divakar Vijayasarathydivakar@dvsca.com

Sundarrajan Krishnamacharisundar@dvsca.com

Jugal Galajugal@dvsca.com

Kolkata S. Jaykishan +91 33 4003 5801

www.sjaykishan.com

Bal Kishan Newatia bkn@sjaykishan.com

Manish Tiwarimtiwari@sjaykishan.com

Vivek Newatiavnewatia@sjaykishan.com

▲ GMT +5.5

✜ GMT +5.5

GMT +5.5

✜ GMT +5.5

Mumbai Chokshi Group + 91 22 2383 6900

www.chokshiandchokshi.com

Mitil Chokshi mitil@chokshigroup.com

Vineet Saxenavineet@chokshigroup.com

Puja Mehtapuja@chokshigroup.com

New Delhi JC Bhalla & Co

+91 120 424 1000 www.jcbhalla.com

Anil Bhallaanilbhalla@jcbhalla.com

Akhil Bhallaakhil@jcbhalla.com

Rajesh Sethi rajeshsethi@jcbhalla.com

New Delhi RNC Legal +91 11 4122 5000 www.rnclegal.com

Ravi Nath ravi.nath@rnclegal.com

Parminder Dadhwal pdadhwal@rnclegal.com

INDONESIA

Jakarta MUC Consulting Group +62 21 7883 7111www.mucglobal.com

Muhammad Razikun razikun@mucglobal.com

Mr. Sugianto sugianto@mucglobal.com

✜ GMT +5.5

✜ ▲ GMT +7

▲ GMT +5.5

IRELAND

Dublin Cusack Garvey +353 1 210 8455 www.cusackgarvey.ie

Cathal Cusackcathal@cusackgarvey.ie

Kenneth Garveyken@cusackgarvey.ie

Martha Leonard martha@cusackgarvey.ie

Dublin Orpen Franks Solicitors +353 1 637 6200 www.orpenfranks.ie

Peter Walsh peter.walsh@orpenfranks.ie

John O’Donovanjohn.odonovan@orpenfranks.ie

Rachael Liston rachael.liston@orpenfranks.ie

ISLE OF MAN

Douglas Dixcart Management (IOM) Limited +44 (0)1624 649250 www.dixcart.com

Simon Kelly simon.kelly@dixcart.com

Pamela Matthewspamela.matthews@dixcart.com

ISRAEL

Jerusalem Barzily & Co +972 (73) 2366 200www.barzily.co.il

Hillel Steinberger hillel.steinberger@barzily.co.il

✜ GMT

▲ GMT

✜ ✈ GMT

✜ ✈ GMT +2

Tel Aviv Barzily & Co +972 (3) 517 6383 www.barzily.co.il

Gilad Barzily gilad@barzily.co.il

Tel Aviv Weksler Bregman & Co. +972 (3) 511 9340 www.wblaw.co.il

Dror Torendrort@wblaw.co.il

Uri Bregmanuri@wblaw.co.il

Milan Ferraro Ginevra Gualtieri Studio Internazionale

+39 (02) 7600 4213 www.fgg-msi.it

Gianrocco Ferraro g.ferraro@fgg-msi.it

Edoardo Ginevrae.ginevra@fgg-msi.it

Francois Gualtierif.gualtieri@fgg-msi.it

Rome Ferraro Ginevra Gualtieri Studio Internazionale

+39 (06) 9291 6436www.fgg-msi.it

Gianrocco Ferraro g.ferraro@fgg-msi.it

Edoardo Ginevrae.ginevra@fgg-msi.it

Francois Gualtierif.gualtieri@fgg-msi.it

✜ ✈ GMT +2

▲ GMT +2

▲ ✜ GMT +1

Trieste FIN-PRO +39 (040) 672 8511 www.finpronet.com

Matteo Montesanomatteo.montesano@finpronet.com

Udine FIN-PRO +39 (043) 258 4911 www.finpronet.com

Daniele Cattaruzzidaniele.cattaruzzi@finpronet.com

Tokyo Furuhashi & Associates +81 (3) 5275 5971www.furuhashi-tax-associates.jp

Takayuki Furuhashi fafuruha@gc4.so-net.ne.jp

Tokyo Kojima Law Offices +81 (3) 3222 1401 www.kojimalaw.jp

Hideki Kojima kojima@kojimalaw.jp

Lynn Pickardpickard@kojimalaw.jp

Makoto Toyoshimatoyoshima@kojimalaw.jp

JORDAN

Amman Consultants House LLC+962 (6) 554 5683www.consultants-house.com

Hassan Soaileek h.soaileek@consultants-house.com

Fathi Samara f.samara@consultants-house.com

▲ ✜ GMT +1

✜ ✈ GMT +9

▲ ✜ GMT +9

✜ GMT +2

Nairobi BC Patel & Co. +254 (20) 374 8947 www.bcp.co.ke

Mihir Chalishazarmihir@resources.co.ke

Amee Chalishazaramee@resources.co.ke

Jimmy Ochiengjimmy@resources.co.ke

KOREA (SOUTH)

Seoul Lee International IP & Law Group +82 (2) 2279 3631 www.leeinternational.com

Nicholas Park npark@leeinternational.com

Terry Taehong Kimthkim@leeinternational.com

Ghil-Won Jo gwjo@leeinternational.com

KUWAIT

Kuwait City Abdul Rahman Al-Qaoud & Partners - Public Accountants+965 (2) 2246 7851/2www.alqaoudauditors.com

Abdul Rahman Al Qaoud alqaoud@alqaoudauditors.com

✜ GMT +3

▲ GMT +9

✜ GMT +3

LATVIA

Riga Law Office O. Cers & J. Jurkans +371 (67) 365 865 www.advokati-cj.lv

Janis Jurkans jurkans@advokati-cj.lv

LEBANON

Beirut El-Aref International Law Office+961 1 865 131www.elareflaw.com

Aref El-Arefaref@elareflaw.com

Oussama El-Arefoussama@elareflaw.com

Beirut HBK Hobeika & Co.+961 1 897 528www.hbkadvisors.com

Graziella Hobeikagraziella.hobeika@gmail.com

Antoine Hobeikahobeika_antoine@yahoo.com

Philippe Hobeikaphilippe.hobeika@gmail.com

LESOTHO

Maseru Harley & Morris +266 (22) 313 840

Mark Webber law@markwebber.co.za

▲ GMT +2

✜ ✈ GMT +2

▲ GMT +2

LIECHTENSTEIN

Vaduz Advokaturbüro Dr iur. Thomas Nigg +423 237 6530 www.liechtenstein-lawyer.com

Thomas Nigg t.nigg@etrust.cc

Thomas Geigert.geiger@etrust.cc

Vaduz Ernst Nigg Trust Management Establishment

+423 237 6510

Thomas Nigg t.nigg@etrust.cc

Jimmy Sheikhj.sheikh@etrust.cc

LITHUANIA

Vilnius Audifina UAB +370 5212 7365 www.audifina.lt

Jolanta Ruzgiene jolanta.ruzgiene@audifina.lt

Gediminas Vaskelagediminas.vaskela@audifina.lt

Rimgaudas Pazniokasrimgaudas.pazniokas@audifina.lt

LUXEMBOURG

Luxembourg Karp & Choucroun Law Firm + 352 (4) 615 601 www.ck-avocats.com

Joëlle Karp-Choucroun jc@ck-avocats.com

▲ GMT +1

✜ ✈ GMT +1

✜ GMT +1

▲ GMT +1

Luxembourg Parfinindus S.ar.l.+352 31 51 501 www.parfinindus.eu

Kris Goortskg@parfinindus.eu

Joeri Steemanjs@parfinindus.eu

MALAWI

Blantyre Audit Consult +265 1873856www.auditconsult.mw

Isaac Kayira isaac.kayira@auditconsult.mw

David Mhango david.mhango@auditconsult.mw

MALAYSIA

Kuala Lumpur Rahayu Partnership +60 (3 )2287 2322www.rahayupartnership.com

Rahayu Abd Ghani rahayu@jtjb.com

Alan Lim Ken Li alan_lim.kl@jtjb.com

Ty Teoh International +603 7805 5022 www.tyteoh.com

TS Teoh tsteoh@tyteoh.com

✜ GMT +1

▲ GMT +8

Kuala Lumpur Johor MuarPenang Perek

✜ ✈ GMT +8

Valletta Chetcuti Cauchi +356 2205 6200 www.ccmalta.com

Michelle De Mariamdemaria@cclex.com

Maria Chetcuti-Cauchimcc@cclex.com

Priscilla Mifsud Parkerpmp@cclex.com

Valletta FG Audit Ltd +356 2247 6110 www.fgaudit.com.mt

Franco Cini fcini@fgaudit.com.mt

Glenn Borggborg@fgaudit.com.mt

MAURITIUS

Ebene Dale International Trust Company Limited +230 464 1300 www.dale-trust.com

Rajsing Gopaul rajg@dale-trust.com

Patrice La Hausse de Lalouvièrepatricel@dale-trust.com

Port Louis SRA Partners+230 5255 6499www.sra-mu.com

Shareef Ramjanshareef.ramjan@sra-mu.com

Zahida Bibi Ramjanzahida@sra-mu.com

▲ ✜ ✈ GMT +1

GMT +1

✈ GMT +4

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MEXICO

Irapuato Lores Budiño y Compañia S.C.+52 (462) 624 4243www.lbmsi.mx

Gustavo A Ramirez gramirez@lbmsi.mx

Ramón Máynez rmaynez@lbmsi.mx

Mexico City Lores Budiño y Compañia S.C.+52 (55) 6234 5000 www.lbmsi.mx

Ramón Maynez rmaynez@lbmsi.mx

Luis Lores llores@lbmsi.mx

Mexico City RVA Abogados S.C. +52 (0) 55 5242 0771www.rubiovillegas.com

Marcela Trujillo Zepeda marcela.trujillo@rva.com.mx

Jorge Barrera jorge.barrera@rva.com.mx

Monterrey Perez Gongora y Ascociados, S.C. +52 (81) 8345 3635 www.perezgongora.com

Juan Carlos Perez Gongora juancarlos@perezgongora.com

Anna María Garza Cavazosannagarza@perezgongora.com

Raul Flavio Garza Oyervidesrgarza@perezgongora.com

✜ GMT -6

▲ ✜ GMT -6

✜ ✈ GMT -6

Tijuana Alvarez Carmona y Asociados S.C. +52 (664) 684 1411www.alvarezcarmona.com

Armando Alvarez armando@alvarezcarmona.com

Cynthia Alvarezcynthia@alvarezcarmona.com

José Guerrerojguerrero@alvarezcarmona.com

MONTENEGRO

Podgorica Finance Plus+382 (20) 23 23 55www.financeplus.me

Budimir Raickovicbudimir.raickovic@financeplus.me

Sladjana Raickovicsladjana.raickovic@financeplus.me

Andjela Raickovicandjela.raickovic@financeplus.me

MOROCCO

Casablanca Cabinet Seddik +212 (52) 225 4000 www.cabinetseddik.com

Rachid Seddik Seghir rseddik@cabinetseddik.com

Hamid Tahayassineh.tahayassine@cabinetseddik.com

Imane Saibi.saib@cabinetseddik.com

Kathmandhu S.C. Lal Associates +977 (1) 555 0424 www.scla.com.np

Satish Chandra Lal sclal@scla.com.np

✜ GMT -6

✜ GMT +1

✜ GMT

✜ GMT +5.45

NETHERLANDS

Amsterdam Van As Advocaten +31 30 603 2922 www.vanasadvocaten.nl

René Halfens rhalfens@vanasadvocaten.nl

Jim Halfensjhalfens@vanasadvocaten.nl

Marie Louise van Asmlvanas@vanasadvocaten.nl

Amsterdam Vanhier B.V. +31 20 426 43 60 www.vanhier.nl

Paul Backespbackes@vanhier.nl

Nienke Kimsma nkimsma@vanhier.nl

Bjorn Veenstra bveenstra@vanhier.nl

Rotterdam Ruitenburg adviseurs & accountants +31 70 261 0070www.ruitenburg.nu

Rob van Pelt r.vanpelt@ruitenburg.nu

Coby Lemsc.lems@ruitenburg.nu

Jan-Pieter Boodj.bood@ruitenburg.nu

The Hague Ruitenburg adviseurs & accountants +31 70 261 0070www.ruitenburg.nu

Coby Lemsc.lems@ruitenburg.nu

Rob van Pelt r.vanpelt@ruitenburg.nu

Alicia Keijzer a.keijzer@ruitenburg.nu

▲ GMT +1

✜ GMT +1

NEW ZEALAND

Auckland Keegan Alexander +64 9 303 1829 www.keegan.co.nz

Andrew Barrett abarrett@keegan.co.nz

Peter Springpspring@keegan.co.nz

Matthew Pasleympasley@keegan.co.nz

Christchurch Mackay Bailey Limited +64 3 341 0930www.mackaybailey.co.nz

Michael Woodward michaelw@mackaybailey.co.nz

NIGERIA

Lagos Abax - OOSA Professionals +234 1 463 0842 www.abax-oosa.com

Bode Osunkoya bosunkoya@abax-oosa.com

Adeyemo Adebayoaadebayo@abax-oosa.com

Olapeju Sofoworapsofowora@abax-oosa.com

Lagos Bloomfield Law Practice+234 1 454 7944www.bloomfield-law.com

Kunle Obebe kunleobebe@bloomfield-law.com

Dayo Adudayo.adu@bloomfield-law.com

✜ GMT +1

✜ GMT +12

▲ GMT +12

▲ GMT +1

NORWAY

Bergen Visma Advokater AS +47 55 29 90 00www.visma.no

Christian Fredrik Magnuschristian.fredrik.magnus@visma.com

Oivind Henrik von Mehrenoivind.henrik.von.mehren@visma.com

Synnove Sordalsynnove.sordal@vismal.com

Kristiansand Visma Advokater AS +47 55 29 90 00www.visma.no

Oyvind Sund oyvind.sund@visma.com

Oslo Certus Revision AS+47 2420 1200 www.certusas.no

Morten Agasoester morten@certusas.no

John Asle Johnsenjohn@certusas.no

Kristian Espelandkristian@certusas.no

Oslo Visma Advokater AS +47 98 20 62 42

www.visma.no

Martin Wikborgmartin.wikborg@visma.com

Stavanger Visma Advokater AS +47 55 29 90 00

www.visma.no

Inge Lise Lovnesethinger-lise.lovneseth@visma.com

▲ ✜ GMT +1

✜ GMT +1

Trondheim Visma Advokater AS +47 55 29 90 00www.visma.no

Laila Kristjanssonlaila.kristjansson@visma.com

PAKISTAN

Karachi Haroon Zakaria & Company+92 (213) 567 47414 www.hzco.com.pk

Muhammad Haroon haroon@hzco.com.pk

Zakaria Ali Muhammadzakaria@hzco.com.pk

Muhammad Yameenyameen@hzco.com.pk

Lahore Haroon Zakaria & Company+92 42 3577 6691 www.hzco.com.pk

Muhammad Iqbal iqbal@hzco.com.pk

Mohammad Aslam Khanaslamkhan@hzco.com.pk

PANAMA

Panama City León Mora & Co. +507 391 7482 www.leonmora.com

Eric Leóneleon@leonmora.com

Rosa Morarosa.mora@leonmora.com

✜ GMT +5

✜ GMT -5

▲ ✜ GMT +1

Panama City Shirley & Associates +507 269 2255 www.shirleylaw.com

Luis Shirley lshirley@shirleylaw.com

Priscilla Del Carmen Shirley Vásquez pshirley@shirleylaw.com

Zadie Llaurado zllaurado@shirleylaw.com

Lima Cruzate La Torre & Asociados +51 (1) 461 2641

Augusto Cruzate cruzatemsi@hotmail.com

Lima OMC Abogados & Consultores+51 (1) 628 1238 www.omcabogados.com.pe

Oscar Mago omago@omcabogados.com.pe

Jesus Cuba Valladaresabogado7@omcabogados.com

Karina Neciosup Cajasabogado1@omcabogados.com

PHILIPPINES

Manila Carag Zaballero Llamado & Abiera +63 (2) 727 7701

www.cazlalaw.com

Priscilla F. Zaballero priszaballero@cazlalaw.com

Liza H. Abieralhabiera@cazlalaw.com

▲ ✜ ✈ GMT -5

GMT -5

▲ ✜ GMT +8

Manila Dela Roca & Associates CPAs +63 (2) 727 7708

www.delarocacpas.com

Ma Theresa dela Rocamtdelaroca@delarocacpas.com

Charlenemae Monje cmonje@delarocacpas.com

POLAND

Krakow Taxpoint+48 12 626 7310www.taxpoint.pl

Katarzyna Knapik katarzyna.knapik@taxpoint.pl

Magdalena Wolicka magdalena.wolicka@taxpoint.pl

Marcin Radwan marcin.radwan@taxpoint.pl

Warsaw Greloch Jaworski Stanis Adwokaci Sp.k+48 22 553 8970www.gjslegal.pl

Marcin Jaworskimarcin.jaworski@gjslegal.pl

Waldemar Grelochwaldemar.greloch@gjslegal.pl

Michal Stanismichal.stanis@gjslegal.pl

Warsaw KR Group+48 22 262 8100 www.krgroup.pl

Tadeusz Robinski t.robinski@krgroup.pl

Tomasz Szwed t.szwed@krgroup.pl

Kacper Kosowiczk.kosowicz@krgroup.pl

GMT +8

▲ ✜ GMT +1

▲ GMT +1

GMT +1

PORTUGAL

Faro Moneris Group +351 289 390 940

www.moneris.pt

Maria José Ribeiromaria.ribeiro@moneris.pt

Anibal Morenoamoreno@moneris.pt

Carlos Rosacarlos.rosa@moneris.pt

Lisbon Moneris Group +351 210 316 400

www.moneris.pt

Rui Almeidarui.almeida@moneris.pt

Natacha Camposnatacha.campos@moneris.pt

Joao Grizijoao.grizi@moneris.pt

Madeira Dixcart Management (Madeira) Lda +351 291 225 019 www.dixcart.com

John Dias john.dias@dixcart.com

Carlos Santoscarlos.santos@dixcart.com

Porto CNCM Sociedade de Advogados Lisbon +351 225 431 000

www.cncm.pt

Pedro da Costa Mendes costamendes@cncm.pt

Teresa Nogueira teresa.nogueira@cncm.pt

Luisa Curado luisa.curado@cncm.pt

✜ ✈ GMT

▲✜ GMT

✜ ✈ GMT

Porto Moneris Group +351 226 198 390

www.moneris.pt

Pedro Netopedro.neto@moneris.pt

Diogo Relvasjoao.relvas@moneris.pt

Rui Furtadorui.furtado@moneris.pt

PUERTO RICO

San Juan Colón Cuebas & Laguna, CPA, PSC+1 787 724 3400www.ccl-cpafirm.com

Marcos L. Colón Cuebasmcolon@ccl-cpafirm.com

Oscar Laguna Rosadoolaguna@ccl-cpafirm.com

Doha Magdy Abdel Malek & Co Accounting and Auditing

+974 (44) 424 953www.magdymalek.com

Sherif Abdel Maleksmalek@magdymalek.com

Emad Abdel Malekemalek@magdymalek.com

Magdy Abdel Malekinfo@magdymalek.com

✜ ✈ GMT

✜ GMT -4

✜ GMT +3

ROMANIA

Bucharest Contabilul Tau +40 31 402 5379www.contabilultau.com.ro

Otilia Raianuotilia.raianu@contabilultau.com.ro

Daniela Raducanu daniela.raducanu@contabilultau.com.ro

Cristina Danuletcristina.danulet@contabilultau.com.ro

Bucharest Serban & Asociatii +40 31 805 9289www.serbanlawfirm.ro

Andreea Suteuasuteu@serbanlawfirm.ro

Alina Jiganie-Serban aserban@serbanlawfirm.ro

RUSSIA

Moscow United Consultants FDP+7 (495) 787 5377www.fdp.ru

Eugene Titkove_titkov@fdp

Alexander Dolgoborodova_dolgoborodov@fdp.ru

▲ GMT +2

▲ ✜ GMT +3

✜ GMT +2

SAUDI ARABIA

Riyadh Gulf Bureau for Research & Economic Consultations

+966 1146 55370www.gulf-bureau.com

Dr. Tawfiq Al-Swailem tawfiq@gulf-bureau.com

SEYCHELLES

Victoria International Law & Corporate Services Ltd

+24 (8) 432 3850www.ilcssez.com

Shelton Jolicoeur jolicoeur@ilcssez.com

Ange Morel dave@ilcssez.com

SINGAPORE

Singapore Heng Lee Seng LLP +65 6423 9969 www.hlsllp.com.sg

Michael Heng michaelheng@hlsllp.com.sg

Malcolm Heng malcolmheng@hlsllp.com.sg

Heng Lee Senghls@hlsllp.com.sg

Singapore Low Yeap Toh & Goon LLP+65 6220 2666 www.lytag.com.sg

Siew-Joon Low sjlow@lytag.com.sg

▲ ✜ ✈ GMT +4

✜ GMT +3

✜ GMT +8

▲ ✜ GMT +8

SLOVAKIA

Bratislava G. Lehnert k.s. +421 (2) 5980 0411 www.lehnert.sk

Ján Ondruš jan.ondrus@lehnert.sk

Norbert Smahonorbert.smaho@lehnert.sk

Tomas Luscontomas.luscon@lehnert.sk

SOUTH AFRICA

Bloemfontein Lovius Block +27 51 430 3874 www.loviusblock.com

Peter Yazbek pdy@lvba.co.za

Charles Delldell@lvba.co.za

Ockie Van Schalkwykovs@lvba.co.za

Bloemfontein Newtons Chartered Accountants +27 51 403 4100 www.newtons-sa.co.za

Cedric Petersoncedric@newtons-sa.co.za

Lucha Greylinglucha@newtons-sa.co.za

Wayne Beelders wayne@newtons-sa.co.za

▲ GMT +1

▲ GMT +2

✜ GMT +2

Cape Town Maurice Phillips | Wisenberg +27 21 419 7115 www.mpw.co.za

Paul Wisenberg paul@mpw.co.za

Antony Arvanantony@mpw.co.za

Leonard Herschleonard@mpw.co.za

Durban Aitken Lambert Elsworth Inc +27 31 202 7601 www.aitkenlambert.co.za

Colin Elsworthcolin@aitkenlambert.co.za

Abraham Wiggillwiggilla@aitkenlambert.co.za

Durban Woodhead Bigby Inc +27 31 360 9700 www.woodhead.co.za

Scott Bigbyscottb@woodhead.co.za

Russell MacDonaldrussellm@woodhead.co.za

James Bigbyjamesb@woodhead.co.za

Johannesburg RAiN +27 11 243 5030 www.rain-ca.co.za

Ian Pierce ianp@rain-ca.co.za

Hazel Chingore hazelc@rain-ca.co.za

GMT +2

✜GMT +2

▲ ✜ GMT +2

✜ GMT +2

Johannesburg Smit Sewgoolam Inc +27 11 646 0006www.smitsew.co.za

Harold Smit harold@smitsew.co.za

Bouwer Van Niekerkbouwer@smitsew.co.za

Jacques Maraisjlm@smitsew.co.za

Pietermaritzburg Ngcobo Irving Inc +27 33 345 6682 www.woodhead.co.za

Steve Eslicksteven@niinc.co.za

Barcelona AFP+34 93 238 4670www.afpaudit.com

Alex Folch afolch@afpaudit.com

Inés Graciaigracia@afpaudit.com

Barcelona Pedrosa Lagos+34 93 368 0510www.pedrosalagos.com

Joaquim Herrerajherrera@pedrosalagos.com

Sonia Buxaderassbuxaderas@pedrosalagos.com

Madrid Pedrosa Lagos+34 91 575 1591www.pedrosalagos.com

David Jimenezdavidjimenez@pedrosalagos.com

Alfonso Gutiérrez Morales-Vara de Reyalfonsogm@pedrosalagos.com

▲ GMT +2

▲✜ GMT +1

✜ GMT +1

▲✜ GMT +1

Palma de Mallorca Pedrosa Lagos+34 97 190 9111www.pedrosalagos.com

Bernat Oliverboliver@o-m.es

Sonia Buxaderassbuxaderas@pedrosalagos.com

SRI LANKA

Colombo John Wilson Partners +94 (11) 232 4579 www.srilankalaw.com

John Wilson advice@srilankalaw.com

Ruwani Dantanarayana ruwani@srilankalaw.com

Dinushika Alensu dinushika@srilankalaw.com

SWEDEN

Gothenburg Skattepunkten AB +46 31 711 2070 www.skattepunkten.se

Clas Ramert clas@skattepunkten.se

John Knutssonjohn@skattepunkten.se

SWITZERLAND

Bern Gfeller + Partner AG +41 31 310 4000 www.gfeller-partner.ch

Eduard Maibach eduard.maibach@gfeller-partner.ch

André Jordiandre.jordi@gfeller-partner.ch

Christoph Andenmatten christoph.andenmatten@gfeller-partner.ch

▲✜ GMT +1

▲ ✜ ✈ GMT +6

✜ GMT +1

Fribourg NBA Fiduciaire SA +41 26 408 7474www.nbafid.com

Georges Julmy georges.julmy@nbafid.com

Andre Figueiredo andre.figueiredo@nbafid.com

Geneva Gestoval Société Fiduciaire SA

+41 22 308 4400 www.gestoval.ch

Hanspeter Buri hanspeter.buri@gestoval.ch

José Dominguezjose.dominguez@gestoval.ch

Pascal Rosseletpascal.rosselet@gestoval.ch

Lausanne NBA Fiduciaire SA +41 21 351 3181www.nbafid.com

Georges Julmy nbals@nbafid.com

Myriam Kilchoer myriam.kilchoer@nbafid.com

St. Gallen Schoch Auer & Partner Rechtsanwälte +41 71 227 8484 www.schochauer.ch

Joerg Schoch joerg.schoch@schochauer.ch

Thomas Brauchlithomas.brauchli@schochauer.ch

Thomas Mayerthomas.mayer@schochauer.ch

✜ GMT +1

▲ GMT +1

Zurich Badertscher Rechtsanwälte | Attorneys at Law

+41 44 266 2066 www.b-legal.ch

Markus Dörig doerig@b-legal.ch

Zurich Caminada Treuhand AG Zurich +41 44 386 9900 www.caminada.ch

Michel Vonlanthen michel.vonlanthen@caminada.ch

Matthias Kern matthias.kern@caminada.ch

Fabian Wey fabian.wey@caminada.ch

Damascus Meethak - Lawyers & Consultants +963 (11) 611 6634 www.meethak.com

Anas Ghazi anas.ghazi@meethak.com

Rana Salamehrana.salameh@meethak.com

Hala Hakimhala.hakim@meethak.com

TAIWAN

Taipei Pacific Management Consulting Co., Ltd+886 2 8772 6262www.pmcc.com.tw

Ken Wukenwu@mywcpa.com

Clint Chiangclintchiang@mywcpa.com

✜ GMT +1

✜ GMT +8

▲ ✜ GMT +1

▲ ✜ ✈ GMT +2

▲ GMT +8

Taipei Pamir Law Group +886 2 558 1799www.pamirlaw.com

Nicholas V. Chennchen@pamirlaw.com

Jennifer Atkinsonjatkinson@pamirlaw.com

TANZANIA

Dar Es Salaam FTC Consultants Limited+255 688 92 5354www.ftc-tz.com

Murtaza Nassermurtaza.nasser@ftc-tz.com

Fatima Nasserfatima.nasser@ftc-tz.com

Maryam Nassermaryam.nasser@ftc-tz.com

Dar Es Salaam Kesaria & Company +255 22 211 3331 www.kesarialaw.co.tz

Dilip Kesaria dilip@kesarialaw.co.tz

Stanslaus Ishengomastanslaus@kesarialaw.co.tz

Lilian Kabagirelilian@kesarialaw.co.tz

GMT +3

✜ GMT +3

THAILAND

Bangkok Hutter & Dhira Ltd +66 (2) 677 4050 www.hutterdhira.com

Dhira Yoonaidharma dhira@hutterdhira.com

Arkom Yingsakularkom@hutterdhira.com

Bangkok PLG Plus Limited+66 (2) 274 0090 www.plgplus.com

Papawin Leelamanthep papawin@plgplus.com

Pakavadee Kanphaipakavadee@plgplus.com

TUNISIA

Tunis Ben Amor-Ktari & Associés +216 (71) 950 244

Maher Ben Amor maher.benamor@planet.tn

TURKEY

Istanbul CNS Bağimsiz Denetim ve SMMM AŞ +90 216 410 1310www.cnsdenetim.com.tr

Yasar Kemal Öztürer kozturer@cnsdenetim.com.tr

Murat Senyüzmsenyuz@cnsdenetim.com.tr

Erdal Zafer Bozkurt zbozkurt@cnsdenetim.com.tr

GMT +2

✜ GMT +1

▲ GMT +7

✜ GMT +7

GMT +2

✜ GMT +2

Istanbul Mutlugil Law Firm+90 216 457 7712 www.burcumutlugil.av.tr

Burcu Mutlugilburcumutlugil@istanbulbarosu.org.tr

Umit Vurgunumit@burcumutlugil.av.tr

Erkan Kemarerkan@burcumutlugil.av.tr

Istanbul Promesa Denetim ve SMMM AŞ +90 216 410 1320www.promesadenetim.com.tr

Murat Senyüzmsenyuz@promesadenetim.com.tr

Yasar Kemal Öztürer kozturer@promesadenetim.com.tr

Erdal Zafer Bozkurt zbozkurt@promesadenetim.com.tr

UGANDA

Kampala Kaddu & Partners Advocates +256 (75) 355 8203www.kpadvocates.com

Isaac S. Mugerwa mugerwai@kpadvocates.com

John Kaddu john.kaddu@kpadvocates.com

Stephen L. Mwanje smwanje@kpadvocates.com

UNITED ARAB EMIRATES

Abu Dhabi Al Maher Group +971 (2) 626 8223 www.almahergroup.com

Mohammed Maher dr.mmaher@almahergroup.com

Nancy Maher n.maher@almahergroup.com

Jasmine Maher j.maher@almahergroup.com

Dubai Al Ghaith & Co +971 (4) 398 8575 www.agcmsi.com

Tim Howe agcmsi@eim.ae

Shabbir Jhabuawalashabbir@agcmsi.com

Constancio Noronhavictor@agcmsi.com

GMT +4

▲ ✜ GMT +3

▲ GMT +4

GMT +4

Dubai ProConsult Advocates & Legal Consultants +971 (4) 329 8711 www.uaeahead.com

Tony Maalouli tmalouli@uaeahead.com

Sharjah Alnoman & Ravi +971 (6) 573 9859 www.msiauditors.com

Ravi Kannampillil audit@msi-anr.com

UNITED KINGDOM ENGLAND

Bournemouth Lester Aldridge LLP +44 1202 786 161 www.lesteraldridge.com

Grant Esterhuizengrant.esterhuizen@la-law.com

Oliver Phipps oliver.phipps@la-law.com

Lesley Feretilesley.fereti@la-law.com

Carlisle Armstrong Watson +44 1228 690 100 www.armstrongwatson.co.uk

Paul Dicksonpaul.dickson@armstrongwatson.co.uk

Richard Rankinrichard.rankin@armstrongwatson.co.uk

Nigel Holmesnigel.holmes@armstrongwatson.co.uk

▲ GMT

✜ GMT

Carlisle Burnetts +44 1228 552 222 www.burnetts.co.uk

Nick Gutteridgeng@burnetts.co.uk

Vaughan Jonesrmvj@burnetts.co.uk

Nathalie Ruanenr@burnetts.co.uk

Leeds Armstrong Watson +44 113 221 1300 www.armstrongwatson.co.uk

Matt Osbournematthew.osbourne@armstrongwatson.co.uk

Mark Ransonmark.ranson@armstrongwatson.co.uk

London haysmacintyre

+44 20 7969 5500 www.haysmacintyre.com

Mark Allwoodmallwood@haysmacintyre.com

Natasha Frangosnfrangos@haysmacintyre.com

Jeremy Beardjbeard@haysmacintyre.com

London haysmacintyre Corporate Finance +44 20 7969 5500 www.haysmacintyre.com

Ian Cliffe icliffe@haysmacintyre.com

David Rileydriley@haysmacintyre.com

George Crowthergcrowther@haysmacintyre.com

✜ GMT

▲ GMT

London Lee Bolton Monier-Williams +44 20 7222 5381 www.lbmw.com

Philip Sergeant philip.sergeant@lbmw.com

Susie Hustsusie.hust@lbmw.com

Alex Vlachosalex.vlachos@lbmw.com

Manchester Myerson+44 161 941 4000www.myerson.co.uk

Carl Newtoncarl.newton@myerson.co.uk

Akeel Latifakeel.latif@myerson.co.uk

Richard Lloydrichard.lloyd@myerson.co.uk

Southampton Lester Aldridge LLP +44 2380 827 400 www.lesteraldridge.com

Michael Giddins michael.giddins@la-law.com

Roger Woolleyroger.woolley@la-law.com

Matthew Barrowmatthew.barrow@la-law.com

▲ GMT

UNITED KINGDOMSCOTLAND

Dumfries Armstrong Watson +44 138 795 5900www.armstrongwatson.co.uk

Douglas Russelldouglas.russell@armstrongwatson.co.uk

Graham Polesgraham.poles@armstrongwatson.co.uk

Dundee Thorntons Law LLP +44 138 222 9111 www.thorntons-law.co.uk

Craig Nicol cnicol@thorntons-law.co.uk

Scott Milnesmilne@thorntons-law.co.uk

Jane Davidsonjdavidson@thorntons-law.co.uk

Edinburgh Thorntons Law LLP

+44 131 225 8705 www.thorntons-law.co.uk

Clare Macpherson cmacpherson@thorntons-law.co.uk

Jane Davidsonjdavidson@thorntons-law.co.uk

Kenneth Mackay kmackay@thorntons-law.co.uk

▲ GMT

✜ GMT

Glasgow Armstrong Watson +44 141 233 0130 www.armstrongwatson.co.uk

Mark Ransonmark.ranson@armstrongwatson.co.uk

Douglas Russelldouglas.russell@armstrongwatson.co.uk

USA - INDEX

STATE PAGEARIZONA 77

CALIFORNIA 77-78

COLORADO 79

DELAWARE 79

DISTRICT OF COLUMBIA 79

FLORIDA 80-81

GEORGIA 81

HAWAII 81

ILLINOIS 82

KENTUCKY 82

LOUISIANA 82

MARYLAND 83

MASSACHUSETTS 83-84

MICHIGAN 84MINNESOTA 84NEW JERSEY 85

NEW YORK 85

NORTH CAROLINA 86

OHIO 86-87

PENNSYLVANIA 87

SOUTH CAROLINA 88

TENNESSEE 88

TEXAS 88-89

UTAH 89

WASHINGTON 89

WISCONSIN 90

UNITED STATES OF AMERICA

Arizona Sarvas Coleman Edgell & Tobin P.C.Phoenix +1 (602) 241 1200

www.scetcpa.com

Debi Tobin dtobin@scetcpa.com

Robert Coleman rcoleman@scetcpa.com

Terry Sarvastsarvas@scetcpa.com

California Clark & TrevithickLos Angeles +1 (213) 629 5700

www.clarktrev.com

Philip Bartenetti pbartenetti@clarktrev.com

Donald Clarkdclark@clarktrev.com

Robert DeMeterrdemeter@clarktrev.com

California Lucas Horsfall Accountants & AdvisorsLos Angeles +1 (626) 744 5100

www.lhmp.com

Glenn Wallmark gwallmark@lhmp.com

Gaurav Malhotragmalhotra@lhmp.com

Leslie Sobollsobol@lhmp.com

✜ GMT -7

▲ ✜ GMT -8

✜ GMT -8

California Heyman & Associates IncSan Diego +1 (619) 232 1990

www.haicpa.com

Stan Heyman stanh@haicpa.com

Michael Martinicomichaelm@haicpa.com

Cinthya Chavez cinthyac@haicpa.com

California Law Office of Miguel LeffSan Diego +1 (858) 255 0001

www.lefflawoffice.com

Miguel Leff miguel@lefflawoffice.com

June Bennett june@lefflawoffice.com

California Greenstein Rogoff Olsen and Co LLPSan Francisco +1 (510) 797 8661

www.groco.com

Alan Olsen aolsen@groco.com

Chuck Roberts croberts@groco.com

California JRA Law Partners LLPSan Francisco +1 (415) 788 4646

www.jralp.com

John Price jprice@jralp.com

Rod Divelbissrdivelbiss@jralp.com

✜ GMT -8

▲ GMT -8

✜ GMT -8

Colorado Spicer Jeffries LLPDenver +1 (303) 753 1959

www.spicerjeffries.com

Robert Yurglich ryurglich@spicerjeffries.com

Sean Tafarostafaro@spicerjeffries.com

Michael Callahanmcallahan@spicerjeffries.com

Delaware Gunnip & Company LLPWilmington +1 (302) 225 5000

www.gunnip.com

Michael Troliomtrolio@gunnip.com

Donald Bromleydbromley@gunnip.com

Jenifer Sheridanjsheridan@gunnip.com

District of Rubino & Company, CharteredColumbia +1 (301) 564 3636

www.rubino.com

Bob Gray rgray@rubino.com

Jenny Herrera jherrera@rubino.com

David Albert dalbert@rubino.com

District of Webster Chamberlain & Bean LLPColumbia +1 (202) 785 9500

www.wc-b.com

Alan Dye adye@wc-b.com

Arthur Heroldaherold@wc-b.com

David Goch dgoch@wc-b.com

✜ GMT -7

✜ GMT -5

▲ ✜ GMT -5

Florida Mendez Rothbard Molieri & Co.Fort Lauderdale +1 (305) 937 0330

www.mrmco-cpa.com

Martin Rothbardmrothbard@mrmco-cpa.com

Sandra Pererasperera@mrmco-cpa.com

Amy Preston amy@miaglobalcpa.com

Florida Espinosa Trueba Martinez PLMiami +1 (305) 854 0900

www.etlaw.com

Elio F. Martinez Jremartinez@etlaw.com

Jorge Espinosajespinosa@etlaw.com

William Trueba wtrueba@etlaw.com

Florida Mendez Rothbard Molieri & Co.Miami +1 (305) 742 2800

www.mrmco-cpa.com

Eduardo Mendezemendez@mrmco-cpa.com

Ignacio DuQuesneiduquesne@mrmco-cpa.com

Alejandro Molieri amolieri@mrmco-cpa.com

Florida Vestal & WilerOrlando +1 (407) 843 4433

www.vestal-wiler.com

Irene McNuttimcnutt@vestal-wiler.com

Terry Walker twalker@vestal-wiler.com

Steve Castinoscastino@vestal-wiler.com

▲ GMT -5

GMT -5

Florida Zimmerman Kiser Sutcliffe PAOrlando +1 (407) 425 7010

www.zkslawfirm.com

Tim Schulte tschulte@zkslawfirm.com

Stephen Hatchershatcher@zkslawfirm.com

Judd Hedrickjhedrick@zkslawfirm.com

Georgia Catrakilis Kraitzick Hrabova, LLCAtlanta +1 (770) 495 9077

www.ckhcpa.com

Frank Durban-Jacksonfrankj@ckhcpa.com

Anna Hrabovaannah@ckhcpa.com

Harry Catrakilisharryc@ckhcpa.com

Georgia Smith Moore Leatherwood LLPAtlanta +1 (404) 962 1000

www.smithmoorelaw.com

Steven Henrysteven.henry@smithmoorelaw.com

Marshall Kentmarshall.kent@smithmoorelaw.com

Larry Myerslarry.myers@smithmoorelaw.com

Hawaii Holsinger P.C.Honolulu +1 (808) 543 115

www.thinkholsinger.com

John Holtjohn.holt@thinkholsinger.com

Brian McGoeybrian.mcgoey@thinkholsinger.com

▲ GMT -5

✜ GMT -5

✜ GMT -10

▲ ✜

GMT -5

Illinois Levenfeld Pearlstein LLCChicago +1 (312) 346 8380

www.lplegal.com

Michael Tuchman mtuchman@lplegal.com

Michael St. Petermstpeter@lplegal.com

Steven Weisssweiss@lplegal.com

Illinois Warady & Davis LLPChicago +1 (847) 267 9600

www.waradydavis.com

Richard Franklinrfranklin@waradydavis.com

Robert Giblichmanrgiblichman@waradydavis.com

Steve Brillionsbrillion@waradydavis.com

Kentucky Munninghoff Lange & CoCovington +1 (859) 655 2300

www.ml-co.com

Douglas Lange dblange@ml-co.com

Thomas Munninghofftmunninghoff@ml-co.com

Zachary Kempton zkempton@ml-co.com

Louisiana Taylor Porter Baton Rouge +1 (225) 387 3221

www.taylorporter.com

Preston Castille preston.castille@taylorporter.com

Harry Philips skip.philips@taylorporter.com

Charles McKenzie charles.mckenzie@taylorporter.com

▲ ✜

GMT -6

✜ GMT -6

✜ ✈ GMT -5

GMT -6

Maryland Adelberg Rudow Dorf & Hendler LLCBaltimore +1 (410) 539 5195

www.adelberg.com

Oren Saltzmanosaltzman@adelberg.com

Andrew Raddingaradding@adelberg.com

Maryland Kahn Berman SolomonBaltimore Taibel & Mogol PA

+1 (410) 308 0300 www.kbstm.com

Jeffrey Berman jberman@kbstm.com

Jeffrey Reinhardtjreinhardt@kbstm.com

Richard Neumanrneuman@kbstm.com

Maryland Adelberg Rudow Dorf & Hendler LLCColumbia +1 (410) 313 8342

www.adelberg.com

Oren Saltzman osaltzman@adelberg.com

Massachusetts Abrams Little-Gill Loberfeld PCBoston +1 (617) 738 5200

www.all-cpas.com

Ron Loberfeld ronl@all-cpas.com

Nick Nicholsnickn@all-cpas.com

Bruce A. Goldbruce@all-cpas.com

✜ GMT -5

▲ ✜ GMT -5

GMT -5

Massachusetts Ruberto Israel & Weiner PCBoston +1 (617) 742 4200

www.riw.com

Russell Steinrns@riw.com

Stacey Friendsscf@riw.com

Michigan Kerr Russell & Weber PLCDetroit +1 (313) 961 0200

www.kerr-russell.com

Eric Lark elark@kerr-russell.com

James DeLinejdeline@kerr-russell.com

Michael Gibsonmgibson@kerr-russell.com

Minnesota Messerli & Kramer P.A.Minneapolis +1 (612) 672 3600

www.messerlikramer.com

John Langjlang@messerlikramer.com

Josh Haskojhasko@messerlikramer.com

Brett Larsonblarson@messerlikramer.com

Minnesota Wilkerson GuthmannSt. Paul +1 (651) 222 1801

www.wilkersoncpa.com

Robert Georges rgeorges@wilkersoncpa.com

Greg Carlsongcarlson@wilkersoncpa.com

Ronald Lenzrlenz@wilkersoncpa.com

▲ GMT -5

▲ GMT -6

▲ ✜ ✈

GMT -6

✜ GMT -6

New Jersey Greenbaum Rowe Smith & Davis LLPWoodbridge +1 (732) 549 5600

www.greenbaumlaw.com

Alan Naar anaar@greenbaumlaw.com

Raymond Feltonrfelton@greenbaumlaw.com

New York Giambalvo Stalzer & Company, CPAs, P.C.Long Island +1 (631) 321 8000

www.gsco-cpas.com

Robert Giambalvo robg@gsco-cpas.com

Herbert J. Stalzerherbs@gsco-cpas.com

George Victorgvictor@gsco-cpas.com

New York JM CPA LLPNew York City +1 (212) 303 9000

www.jmcpallp.com

Steven J. Eller seller@jmcpallp.com

Steve Bibas sbibas@jmcpallp.com

Alan Willinger awillinger@jmcpallp.com

New York Moses & Singer LLPNew York City +1 (212) 554 7800

www.mosessinger.com

Alan Kolod akolod@mosessinger.com

Jeffrey Davisjdavis@mosessinger.com

Daniel S. Rubindrubin@mosessinger.com

✜ GMT -5

GMT -5

▲ ✜ GMT -5

✜GMT -5

North Carolina Howard, Stallings, From, Hutson, Raleigh Atkins, Angell & Davis PA

+1 (919) 821 7700 www.howardstallings.com

Beth Atkinsbatkins@hsfh.com

Allan Fromafrom@hsfh.com

Ohio Cors & BassettCincinnati +1 (513) 852 8200

www.corsbassett.com

Stephen Holmes ssh@corsbassett.com

Kevin Feazell krf@corsbassett.com

Curtis Cornettclc@corsbassett.com

Ohio Corrigan KrauseCleveland +1 (440) 471 0800

www.corrigankrause.com

Tom Harrison tomh@corrigankrause.com

Thomas Krause tom@corrigankrause.com

Salvatore Caronitisal@corrigankrause.com

Ohio Weston Hurd LLPCleveland +1 (216) 241 6602

www.westonhurd.com

Gary W. Johnson gjohnson@westonhurd.com

Dana Rosedrose@westonhurd.com

Daniel Richardsdrichards@westonhurd.com

GMT -5

▲ ✜ GMT -5

✜ GMT -5

▲ GMT -5

Ohio Weston Hurd LLPColumbus +1 (614) 280 0200

www.westonhurd.com

W. Charles Curley wcurley@westonhurd.com

David Pattersondpatterson@westonhurd.com

Kevin Bushkbush@westonhurd.com

Pennsylvania Isdaner & Company LLCPhiladelphia +1 (610) 668 4200

www.isdanerllc.com

Scott Isdaner sisdaner@isdanerllc.com

Mike Troped mtroped@isdanerllc.com

Jill Lock jlock@isdanerllc.com

Pennsylvania Kaplin Stewart Meloff Reiter & Stein P.C.Philadelphia +1 (610) 941 2469

www.kaplaw.com

Neil Steinnstein@kaplaw.com

Daniel Utaindutain@kaplaw.co

Maury Reitermreiter@kaplaw.com

Pennsylvania Holsinger P.C.Pittsburgh +1 (724) 934 4880

www.thinkholsinger.com

John Holtjohn.holt@thinkholsinger.com

Bill Collierbill.collier@thinkholsinger.com

Brian McGoeybrian.mcgoey@thinkholsinger.com

GMT -5

South Carolina Smith Moore Leatherwood LLPGreenville +1 (864) 751 7600

www.smithmoorelaw.com

Kurt Rozelskykurt.rozelsky@smithmoorelaw.com

Frank Williamsfrank.williams@smithmoorelaw.com

Tod Hychetod.hyche@smithmoorelaw.com

Tennessee McKerley & Noonan PCNashville +1 (615) 279 0088

www.mckerleynoonan.com

Susan Keffer skeffer@mckerleynoonan.com

Spike Noonansnoonan@mckerleynoonan.com

Michael McKerleymmckerley@mckerleynoonan.com

Texas PriceKubecka PLLCDallas +1 (972) 888 0950

www.pricekubecka.com

Brian Pricebrian.price@pricekubecka.com

Jason Georgejason.george@pricekubecka.com

Jen Moorejen.moore@pricekubecka.com

Texas Underwood Perkins P.C.Dallas +1 (972) 661 5114

www.uplawtx.com

Timothy Perkins tperkins@uplawtx.com

William Underwoodwunderwood@uplawtx.com

GMT -6

GMT -5

▲ ✜ GMT -6

Texas Melton & Melton LLPHouston +1 (281) 759 1120

www.melton-melton.com

Clint Bennett cbennett@melton-melton.com

Brian Browniebbrownie@melton-melton.com

Robert Berryrberry@melton-melton.com

Utah Kruse Landa Maycock & Ricks LLCSalt Lake City +1 (801) 531 7090

www.klmrlaw.com

Lyndon Rickslricks@klmrlaw.com

Kevin Timkenktimken@klmrlaw.com

James Kruse jkruse@klmrlaw.com

Utah SquireSalt Lake City +1 (801) 225 6900

www.squire.com

Raymond Chipman raymondc@squire.com

Joe Hillstead joeh@squire.com

K.Tim Larsen timl@squire.com

Washington Socius Law Group PLLCSeattle +1 (206) 838 9100

www.sociuslaw.com

Jeannette Adams Gormanjgorman@sociuslaw.com

Thomas F. Petersontpeterson@sociuslaw.com

Adam Asheraasher@sociuslaw.com

✜ GMT -6

GMT -7

GMT -8

Wisconsin Mawicke & Goisman SCMilwaukee +1 (414) 224 0600

www.mawickelaw.com

Jeffrey Mawicke jmawicke@mawickelaw.com

Martin Meyermmeyer@mawickelaw.com

Eric Platteplatt@mawickelaw.com

▲ ✜

GMT -6

URUGUAY

Montevideo Rodolfo Hirschfeld & Associates +598 (2) 916 1185 www.rhyasoc.com

Andres Hirschfeld principal@rhyasoc.com

Ana Rosa Bocija international@rhyasoc.com

Martin Ramos Olano a.tax.accounting@rhyasoc.com

VENEZUELA

Pampatar Chacón Nuñez Y Asociados +58 295 267 7094

www.chaconnunez.com

Maria Elena Chaconmchacon@chaconnunez.com

VIETNAM

Ho Chi Minh City Southern Auditing Co. Ltd (AASCS)+84 (8) 3820 5944www.aascs.com.vn

Chor Ghee Limcglim@aascs.com.vn

Long Taquanglong@aascs.com.vn

Thanh Dokhacthanh@aascs.com.vn

ZAMBIA

Lusaka Gadsden Grillo & Co +260 (211) 290 331 www.gadsdengrillo.com

Beatrice Grillobgrillo51@gmail.com

Ron Manyonirmanyoni@yahoo.com

GMT +7

GMT -4.5

✜ ▲ ✈ GMT -3

GMT +2

92 Accountants Certified auditors ▲ Lawyers ✜ Tax consultants ✈ Offshore services Specialist member

Lusaka Musa Dudhia & Company +260 (211) 253 822

Arshad Abdulla Dudhiaaadudhia@musadudhia.co.zm

Gulam Farid Patel fpatel@musadudhia.co.zm

Abdulla Ebrahim Dudhiaaedudhia@musadudhia.co.zm

ZIMBABWE

Harare A A Omar & Company +263 (4) 706 562www.aaomar.co.zw

Anis Omaromar@africaonline.co.zw

Amina Mullaadmin@aaomar.co.zw

Harare Atherstone & Cook +263 (4) 704 244www.atherstoneandcook.com

Lindsay Cook lhc@praetor.co.zw

Innocent Chagondaic@praetor.co.zw

Gary Croslandgmc@praetor.co.zw

For the most up-to-date directory information please visit our website: www.msiglobal.org

GMT +2

✜ GMT +2

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