Index

LUXEMBOURG Bernard Beerens

THE NETEHRLANDS Jan van Tilburg Peter Josten

PORTUGAL Miguel Castro Pereira Joao Espanha

JOÃO MAGALHÃES RAMALHO Ricardo Rodrigues Lopes

REPUBLIC OF MACEDONIA Svetlana Neceva

ROMANIA Alexandru Birsan Ioana Racoti SPAIN

David Gómez Aragón Joaquim Herrera

SWITZERLAND Thomas Baehler Richard J. Wuermli

TURKEY Saban Erdikler Ayhan Ustun

Dr. Erhan Seyfi Moroğlu, Esra Tekil UK

Stephen Taylor David Bailey

Simon Chapman Louise Verill

David Mcclelland

Ober & Beerens

Fisconti Tax Consulting PwC

Abreu Advogados

Espanha e Associados - Sociedade de Advogados, RL PLMJ Law Firm

Ricardo Rodrigues Lopes Law office Pepeljugoski PELI FILIP Zamfirescu Racoti Predoiu Attorneys at Law

Deloitte Abogados y Asesores Tributarios KPMG

KELLERHALS TAX EXPERT International AG

Erdikler KPMG

Moroglu Arseven Tekil Law

AlixPartners

Augentius Fund Administration LLP Baker Tilly

Brown Rudnick Carlton Strategy Advisors Limited

Luxembourg

49

The Netherlands 51 The Netherlands 53

Portugal Portugal Portugal Portugal

Republic of Macedonia

Romania Romania

Spain Spain

Switzerland Switzerland

Turkey Turkey Turkey Turkey

UK UK UK UK UK

55

56