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AUDITING


ITALY Celli, Prof Roberto


STUDIO TRIBUTARIO CELLI TEL: +39 068 085594 FAX: +39 068 088993 studiocelli@studiocelli.com www.studiocelli.com


Tinti, Andrea


STUDIO NOTARI STEFANO TEL: +39 057 5399999 FAX: +39 057 527166 andreat.tinti@notaristefano.it www.notaristefano.it


JERSEY Barton MBE, Dr Clive


MOORE STEPHENS TEL: +44 1534 880088 clive.barton@moorestephens- jersey.com www.jersey.moorestephens.com


LUXEMBOURG


Jacmohone, Bishen L’ALLIANCE REVISION SARL TEL: +352 2414341 FAX: +352 241434300 b.jacmohone@alliance-revision.lu www.alliance-revision.lu


MALTA


Baldacchino, Ms Mariella NEXIA BT TEL: +356 21 637778 FAX: +356 21 634383 mariella.baldacchino@nexiabt.com www.nexiabt.com


Cini, Karl


NEXIA BT TEL: +356 21 637778 FAX: +356 21 634383 karl.cini@nexiabt.com www.nexiabt.com


Curmi, Christopher


DELOITTE TEL: +356 23 43 2709 FAX: +356 21 31 8196 ccurmi@deloitte.com.mt www.deloitte.com/mt


Gauci-Maistre, Dr Jean-Pie


GAUCI-MAISTRE XYNOU TEL: +356 21 247785 FAX: +356 21 244821 jpgm@gmxlaw.com www.gmxlax.com


Gouder, Nicholas


ARQ GROUP TEL: +356 25 496500 FAX: +356 25 496555 ngouder@arqgroup.com.mt http://www.arqgroup.com/


Based in Mexico, we are a group of specialist lawyers, accountants and tax advisors with a shared commitment to professionalism and excellence. Our mission is to use our native and international expertise in tax and financial planning, legal services and auditing to help clients achieve all their objectives and needs.


NETHERLANDS


Boersma, Johan A S CORPORATE TRUST SERVICES BV TEL: +31 20 412 5920 FAX: +31 20 612 2825 jboersma@cmsntrust.com www.corporatetrustservices.com


Krook, Ms Wim Maria


DE BRUIJN EN CO BV TEL: +31 20 578 9821 FAX: +31 20 578 9808 wim@debruijnenco.nl www.dbandc.nl


PAKISTAN


Ahmad, Basit THE COCA COLA EXPORT


CORPORATION, PAKISTAN TEL: +92 3009416442 FAX: +92 4235772180 baahmad@coca-cola.com www.coca-cola.com


ROMANIA


Rotiu, Andrei OFFSHORETAX TEL: +40 751385929 andrei.rotiu@offshoretax.ro www.offshoretax.ro


058 UNITED ARAB EMIRATES


Patel, Russi J BDO CHARTERED ACCOUNTANTS


& ADVISORS TEL: +971 4 222 2869 FAX: +971 4 227 0151 russi.patel@bdo.ae www.bdo.ae


UNITED KINGDOM


Citron, Richard BDO LLP TEL: +44 7785 773326 FAX: +44 20 7893 8826 richard.citron@bdo.co.uk www.bdo.co.uk


Citron, Richard


BDO LLP TEL: +44 7785 773326 FAX: +44 20 7893 8826 richard.citron@bdo.co.uk www.bdo.co.uk


The ITPA Green Book 2016 www.itpa.org


Gloria, Pedro Alberto


BLACK ARMOUR TAX AND LEGAL TEL: +1 81 83638013 pedro.gloria@blackarmour.mx www.blackarmour.mx


Griffiths, Peter


GRIFFITHS & ASSOCIATES LTD TEL: +356 27 383631 FAX: +356 27 383633 peter@griffithsassoc.com www.griffithsassoc.com


Vella, Anthony


ECOVIS (MALTA) TFC LIMITED TEL: +356 21 341680 FAX: +356 21 341681 anthony.vella@ecovis.com www.ecovis.com/malta


MEXICO RUSSIA


Alexeev, Alexander G S L LAW & CONSULTING TEL: +7 495 2343833 FAX: +7 495 9213755 gsl@gsl.org www.gsl.org


SPAIN Oskam, Jeroen Aart


EURO ECONOMICS TEL: +34 93 215 1223 jeroen.oskam@euroeconomics.com EURO ECONOMICS MADRID TEL: +34 91 521 7348 dick.roest@euroeconomics.com www.euroeconomics.com


ST VINCENT & THE GRENADINES


DeFreitas, Stanton DEFREITAS & ASSOCIATES TEL: +1 784 451 2065 FAX: +1 784 457 2160 info@defreitas-consulting.com www.defreitas-consulting.com


SWITZERLAND


De Senarclens, Mrs Christiane LALIVE AVOCATS TEL: +41 22 319 8700 FAX: +41 22 319 8760 cdesenarclens@lalive.ch www.lalive.ch


TURKEY


Karabudak, Dr Metin MK STRATEGIC CONSULTANCY TEL: +90 312 473 3290 FAX: +90 312 473 3293 mkarabudak@mkmusavirlik.com www.mkmusavirlik.com


CraneBank provide positive strategy for our clients, corporate, private or family offices. Our services to clients include: Corporate Governance, Law, Compliance, Tax Strategy, Restructuring and Financial Solutions, Estate Planning, Trusts and Trust Reviews, Pensions, Investments and Insurance. For more information please see the contact details on www.crane- bank.co.uk


Debson, Jon Godfrey


DEBSON & CO. TEL: +44 20 8440 1059 FAX: +44 20 8440 1220 jon@debsonandco.co.uk


Gonzalez, Ms Maggie


FRANK HIRTH PLC TEL: +44 207 833 3500 FAX: +44 207 833 2550 maggie.gonzalez@frankhirth.com www.frankhirth.com


Crane of Cluny, Baron Stuart Gordon


CRANEBANK


PRIVATE CLIENTS LTD TEL: +44 20 7101 0796 office@cranebank.co.uk www.cranebank.co.uk


Established in 1975, we have been helping clients with their UK and US tax filing obligations for forty years. With teams in both London and New York, we offer individu- als, families and businesses tailored advice to deal with their tax compliance obligations in the most efficient way possible.


Goodyear, Geoffrey G


LUBBOCK FINE TEL: +44 20 7490 7766 FAX: +44 20 7490 5102 geoffgoodyear@lubbockfine.co.uk www.lubbockfine.co.uk


Holme, Richard Henry Basden


CREASEYS LLP TEL: +44 1892 546546 FAX: +44 1892 511232 richard.holme@creaseys.co.uk www.creaseys.co.uk


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