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TAX PLANNING


BERMUDA Hames, ColinG CONTINENTAL TRUST


CORPORATION LTD TEL: +1 441 405 8108 FAX: +1 441 405 8107


cgh@ctc.bm www.amg.bm/index.php/AMG/ trust_services


Schrum, Mrs Vanessa Lovell


APPLEBY (BERMUDA) LTD TEL: +1 441 298 3299 FAX: +1 441 298 3394


vlschrum@applebyglobal.com www.applebyglobal.com


BRAZIL Martins de Andrade, Dr André ANDRADE ADVOGADOS


ASSOCIADOS TEL: +55 11 3704 3710 FAX: +55 11 3704 3711


andre@andrade.adv.br www.andrade.adv.br


Martins de Andrade, Fabio ANDRADE ADVOGADOS


ASSOCIADOS TEL: +55 11 3704 3710 FAX: +55 11 3704 3711


fandrade@andrade.adv.br www.andrade.adv.br


BRITISH VIRGIN ISLANDS Muller, Arturo


OMC GROUP TEL: +1 284 494 4693


amuller@bandelta.com www.omcgroup.com


BULGARIA De Hoon, Iven


DE HOON AND PARTNERS TEL: +323 304 9541


info@dehoon.be www.nomoretax.eu


Petrova, Mrs Pavlina ZARA CONSULT LTD TEL: +359 2 943 3388 FAX: +359 2 943 343


p.petrova@zaraconsult.com www.zaraconsult.com


CANADA Boidman, Nathan DAVIES WARD PHILLIPS


& VINEBERG LLP TEL: +1 514 841 6409 FAX: +1 514 841 6499


nboidman@dwpv.com www.dwpv.com


Boleantu, Thomas


THE EXPATRIATE GROUP TEL: +1 403 232 8561 FAX: +1 403 294 1222


info@expat.ca www.expat.ca


Foley, David J FOLEY, BRODERICK LLP TEL: +1 416 863 1510 FAX: +1 416 863 5217 pattik@foley-broderick.com


Holmes, Stephen D.


BORDEN LADNER GERVAIS LLP TEL: +1 604 640 4201 FAX: +1 604 622 5867


sholmes@blg.com www.blg.com Kidd, JamesD


SORRELL FINANCIAL TEL: +1 780 392 6511 FAX: +1 780 423 0808


jkidd@sorrell.ca www.sorrell.ca


McLaren, Michael THORSTEINSSONS LLP TEL: +1 604 602 4274


mhmclaren@thor.ca www.thor.ca


McNally,NGregory N GREG MCNALLY


& ASSOCIATES TEL: +1 705 443 9437 FAX: +1 705 428 9901


greg.mcnally@ngma.ca www.ngma.ca


Nitikman, Joel DENTONS CANADA LLP TEL: +1 604 443 7115 FAX: +1 604 683 5214


joel.nitikman@dentons.com www.dentons.com


Nowak, Otto-Hans BORDEN LADNER GERVAIS LLP TEL: +1 604 640 4235 FAX: +1 604 622 5869


onowak@blg.com www.blg.com


Roth, Elie DAVIES WARD PHILLIPS


& VINEBERG LLP TEL: +1 416 863 5587 FAX: +1 416 863 0871


eroth@dwpv.com www.dwpv.com


Saintonge,MeStephane TUNDRA FINANCE TEL: +1 514 504 9216 FAX: +1 514 504 9657 ssaintonge@msn.com


Saltman, Lorne


GARDINER ROBERTS LLP TEL: +1 416 865 6689 FAX: +1 416 865 6636


lsaltman@grllp.com www.grllp.com


132


The ITPA Green Book 2017 www.itpa.org


Sanders, Gregory PERLEY-ROBERTSON,


HILL & MCDOUGALL TEL: +1 613 566 2846 FAX: +1 613 238 8775


gsanders@perlaw.ca www.perlaw.ca


Setlakwe, Paul J FEDNAV LTD TEL: +1 514 878 6464 FAX: +1 514 878 7689


psetlakwe@fednav.com www.fednav.com


Sherman,HArnold H ARNOLD SHERMAN


PROFESSIONAL CORPORATION TEL: +1 403 269 8833 FAX: +1 403 269 8921


arnoldsherman@telus.net www.arnoldsherman.com


Willis, Christopher HENLEY & PARTNERS TEL: +1 869 465 6220 FAX: +1 888 702 6945


christopher.willis@henleyglobal.com www.henleyglobal.com Wong, PeterA


BORDEN LADNER GERVAIS LLP TEL: +1 604 640 4005 FAX: +1 604 622 5921


pwong@blg.com www.blg.com


COSTA RICA Pacheco, Humberto


PACHECO COTO TEL: +506 2505 0900 FAX: +506 2505 0907


humberto.pacheco@pachecocoto. com www.pachecocoto.com


CURAÇAO


de Bruijn, Willem N V TRUSTKANTOOR CURAÇAO TEL: +599 9738 4600 FAX: +599 9738 4602


wlb@tkcna.com www.tkcna.com


CYPRUS Afxentiou, Costas


HLB AFXENTIOU LTD TEL: +357 22 002700 FAX: +357 22 002800


cafxentiou@hlb.com.cy www.hlbafxentiou.com.cy


Americanos, Stelios STELIOS AMERICANOS & CO LLC TEL: +357 22 465500 FAX: +357 22 338500


stelios@americanoslaw.com www.americanoslaw.com


Antoniou,MsTonia


MICHAEL KYPRIANOU & CO LLC TEL: +357 25 363685 FAX: +357 25 363698


tonia@kyprianou.com.cy www.kyprianou.com.cy Aristidou, Petros


PETROS ARISTIDOU CO LTD TEL: +357 99 560389 FAX: +357 25 353566


info@cyauditplus.com www.cyauditplus.com


Athenodorou, George SOLLERS TRUST LTD TEL: +357 25 431250 FAX: +357 25 431251


gathenodorou@sollers-trust.com www.sollers-trust.com


Athinodorou, Andreas ASPEN TRUST GROUP TEL: +357 22 418888 FAX: +357 22 418890


andreas.athinodorou@aspentrust. com www.aspentrust.com


Charidemou, Mrs Areti ARETI CHARIDEMOU


& ASSOCIATES LLC TEL: +357 25 508000 FAX: +357 25 508084


areti@aretilaw.com www.aretilaw.com


Chrobak, Tomas PROTTECO TRUST COMPANY LTD TEL: +357 22 023601 FAX: +357 22 023609


office@protteco.com www.protteco.com


Constantinou,MsAthena APC CONSTANTINOU LTD


AUDIT/TAX/CONSULTING TEL: +357 22 445004 FAX: +357 22 445007


info@apccpa.eu www.apccpa.eu


Constantinou, Panayiotis P CONSTANTINOU & CO LTD TEL: +357 25 361000 FAX: +357 25 355888


panayiotis@pconstantinou.com www.pconstantinou.com


Coucouni-Andreou, Mrs Dimitria ANDREAS COUCOUNIS & CO LLC TEL: +357 22 460130 FAX: +357 22 460133


dimitria.coucounis@coucounis.com www.coucounis.com


Economides, PeterG TOTALSERVE MANAGEMENT LTD TEL: +357 25 866000 FAX: +357 25 866001


peter.economides@totalserve.eu www.totalserve.eu


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