AUDIT & ACCOUNTANCY GUERNSEY
Sinclair, Robert ARTEMIS TRUSTEES LTD TEL: +44 1481 729466 FAX: +44 1481 729499
robert@artemisci.com www.artemisci.com
HONG KONG Eyles, Michael Roger
ICR HONG KONG LTD TEL: +852 2834 0700 FAX: +852 2838 7752
michael.eyles@icrhk.com
HUNGARY
Danku, Tamas GRAND CONSULTING KFT TEL: +36 1 700 4141 FAX: +36 1 700 4545
tamas.danku@grandconsulting.hu www.grandconsulting.hu
INDIA Mehta, Prakash BILIMORIA MEHTA & CO,
CHARTERED ACCOUNTANTS TEL: +91 22 4069 3901 FAX: +91 22 4069 3916
prakash@bilimoriamehta.com www.bilimoriamehta.com
Ostwal, Tilokchand P T P OSTWAL & ASSOCIATES TEL: +91 22 4945 4000
ostwaltp@gmail.com www.tpostwal.in
IRELAND Becker, Robert
PEGASUS TRUST TEL: +353 1 797 8930
rbecker@pegasus.ie www.pegasus.ie
Hickey, JosephA PEARSE TRUST TEL: +353 1 634 9500
jahickey@pearse-trust.ie www.pearse-trust.ie
Nathan, Vivian E ROBERTS NATHAN CORPORATE
& PRIVATE PARTNER TEL: +353 1 876 4550 FAX: +353 1 888 1171
vivian.e.nathan@
robertsnathan.com www.robertsnathan.com
ITALY Celli, Prof Roberto
STUDIO TRIBUTARIO CELLI TEL: +39 068 085 594 FAX: +39 068 088 993
studiocelli@studiocelli.com www.studiocelli.com
LATVIA
Braslina-Rozite, Mrs Dace BBP BALTIC LTD TEL: +371 6728 0645 FAX: +371 6728 0640
consult@bpp-net.com www.bbp-net.com
LIECHTENSTEIN Frick, Roger ALLGEMEINES
TREUUNTERNEHMEN (ATU) TEL: +423 237 3434 FAX: +423 237 3773
office.frick@
atu.li www.atu.li
LUXEMBOURG
Corbesier, Philippe CREATRUST SARL TEL: +352 27729999 FAX: +352 27729911
info@creatrust.com www.creatrust.com Harvey, David
HALSEY GROUP SARL TEL: +352 226022 FAX: +352 224252
g79@pt.lu www.halsey-group.com
Jacmohone, Bishen L’ALLIANCE REVISION SARL TEL: +352 2414341 FAX: +352 241434300
b.jacmohone@alliance-revision.lu www.alliance-revision.lu
Perrier, Mrs Sabine LAW OFFICE LGAVOCATS TEL: +352 44373733 FAX: +352 443738
sp@lgavocats.lu www.lgavocats.lu
MALTA Cardona, Josef
CSB GROUP TEL: +356 25 572 557 FAX: +356 25 572 558
josef.cardona@
csbgroup.com www.csbgroup.com
Cini, Karl NEXIA BT TEL: +356 21 637 778 FAX: +356 21 634 383
karl.cini@
nexiabt.com www.nexiabt.com
Curmi, Christopher DELOITTE TEL: +356 23 43 2000 FAX: +356 21 318 196
ccurmi@deloitte.com.mt www.deloitte.com/mt
Falzon, Franco
FF INTERNATIONAL TEL: +356 20107771
franco@ffinternational.net
www.ffinternational.net
Gauci-Maistre, Dr Jean-Pie GAUCI-MAISTRE XYNOU TEL: +356 21 247 785 FAX: +356 21 220 101
jpgm@gmxlaw.com www.gmxlaw.com
Gouder, Nicholas ARQ GROUP TEL: +356 25 496 500 FAX: +356 25 496 555
ngouder@arqgroup.com www.arqgroup.com
Griffiths, Peter GRIFFITHS & ASSOCIATES LTD TEL: +356 27 383 631 FAX: +356 27 383 633
peter@griffithsassoc.com www.griffithsassoc.com
Meilak, Malcolm M. MEILAK & ASSOCIATES TEL: +356 21 561 216
malcolm@mmtaxadvisors.com www.mmtaxadvisors.com
Scerri, Mrs Antoinette NEXIA BT TEL: +356 21 637 778 FAX: +356 21 634 383
antoinette.scerri@
nexiabt.com www.nexiabt.com
Vella, Anthony ECOVIS (MALTA) TFC LTD TEL: +356 21 341 680 FAX: +356 21 341 681
anthony.vella@
ecovis.com www.ecovis.com/malta
MAURITIUS Badat, Mahmad HAREL MALLAC GLOBAL
SERVICES LTD TEL: +230 210 6613
osman.badat@
harelmallac.com www.bainestrust.com
Hardy, Gerard Bruno MAURI EXPERTA LTD TEL: +230 466 6100 FAX: +230 468 1221
bruno.hardy@mauriexperta.com www.mauriexperta.com
Sek Sum, Denis FIRST ISLAND TRUST
COMPANY LTD TEL: +230 211 6242 FAX: +230 211 7489
fitco@intnet.mu
Yeung,MsChristiane
TRI-PRO ADMINISTRATORS LTD TEL: +230 4640889 FAX: +230 4678858
christiane.yeung@
tripro.mu www.tri-pro.mu
MEXICO Gloria, Pedro Alberto
BLACK ARMOUR TAX AND LEGAL TEL: +521 81 83638013
pedro.gloria@
blackarmour.mx www.blackarmour.mx
NETHERLANDS Eltink, Ton
ZENCO CORPORATE
SERVICES BV TEL: +31 10 414 4277 FAX: +31 10 414 3023
toneltink@planet.nl www.zenco.nl
Krook,MsWimMaria 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
PANAMA Estripeaut, Raul
OMC GROUP TEL: +507 2057900 FAX: +507 2057960
marketing@omcgroup.com www.omcgroup.com
Sambrook, Derek R. TRUST SERVICES SA TEL: +507 269 2438 FAX: +507 269 4922
sambrook@trustserv.com www.trustservices.net
POLAND Tomczykowski, Pawel
OZOG AND PARTNERS TEL: +482 24808100 FAX: +48 224808118
pawel.tomczykowski@
ozog.pl www.ozog.pl
044
THE ITPA GREEN BOOK 2018
www.itpa.org
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