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
Page 1 |
Page 2 |
Page 3 |
Page 4 |
Page 5 |
Page 6 |
Page 7 |
Page 8 |
Page 9 |
Page 10 |
Page 11 |
Page 12 |
Page 13 |
Page 14 |
Page 15 |
Page 16 |
Page 17 |
Page 18 |
Page 19 |
Page 20 |
Page 21 |
Page 22 |
Page 23 |
Page 24 |
Page 25 |
Page 26 |
Page 27 |
Page 28 |
Page 29 |
Page 30 |
Page 31 |
Page 32 |
Page 33 |
Page 34 |
Page 35 |
Page 36 |
Page 37 |
Page 38 |
Page 39 |
Page 40 |
Page 41 |
Page 42 |
Page 43 |
Page 44 |
Page 45 |
Page 46 |
Page 47 |
Page 48 |
Page 49 |
Page 50 |
Page 51 |
Page 52 |
Page 53 |
Page 54 |
Page 55 |
Page 56 |
Page 57 |
Page 58 |
Page 59 |
Page 60 |
Page 61 |
Page 62 |
Page 63 |
Page 64 |
Page 65 |
Page 66 |
Page 67 |
Page 68 |
Page 69 |
Page 70 |
Page 71 |
Page 72 |
Page 73 |
Page 74 |
Page 75 |
Page 76 |
Page 77 |
Page 78 |
Page 79 |
Page 80 |
Page 81 |
Page 82 |
Page 83 |
Page 84 |
Page 85 |
Page 86 |
Page 87 |
Page 88 |
Page 89 |
Page 90 |
Page 91 |
Page 92 |
Page 93 |
Page 94 |
Page 95 |
Page 96 |
Page 97 |
Page 98 |
Page 99 |
Page 100 |
Page 101 |
Page 102 |
Page 103 |
Page 104 |
Page 105 |
Page 106 |
Page 107 |
Page 108 |
Page 109 |
Page 110 |
Page 111 |
Page 112 |
Page 113 |
Page 114 |
Page 115 |
Page 116 |
Page 117 |
Page 118 |
Page 119 |
Page 120 |
Page 121 |
Page 122 |
Page 123 |
Page 124 |
Page 125 |
Page 126 |
Page 127 |
Page 128 |
Page 129 |
Page 130 |
Page 131 |
Page 132 |
Page 133 |
Page 134 |
Page 135 |
Page 136 |
Page 137 |
Page 138 |
Page 139 |
Page 140 |
Page 141 |
Page 142 |
Page 143 |
Page 144 |
Page 145 |
Page 146 |
Page 147 |
Page 148 |
Page 149 |
Page 150 |
Page 151 |
Page 152 |
Page 153 |
Page 154 |
Page 155 |
Page 156